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The Supreme Court of Appeal, seated in Bloemfontein, is currently the highest court of appeal (excluding for constitutional matters) and its judgments are final.

In terms of the principle of precedent, also referred to as stare decisis, the ratio decidendi of SCA judgments would be law that is absolutely binding on lower courts, and must be applied by taxpayers and SARS in matters that are materially similar, or in other words, matters of which the facts are not so materially different to the extent that the ratio decidendi of the SCA judgment does not find application.

 

The SCA judgments have been divided into groups of years, which you can access on the navigation pane above. 

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