Constitutional Court - South African Revenue Service

The Constitution of the Republic of South Africa, 1996, including judgments by the Constitutional Court on constitutional matters, constitutes the supreme law of the Republic and would be binding on all other Courts, including the Supreme Court of Appeal. Judgments by this Court are final.

2020
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
15 December 2020 New!	Public Protector v CSARS and Others (CCT63/20) See Media Summary	Tax Administration Act, 2011 Public Protector Act, 1994	Whether the Public Protector is authorised to subpoena taxpayer information under section 7(4) of the Public Protector Act 23 of 1994; whether the Commissioner for the South African Revenue Service may withhold such information under section 11(3) of the Public Protector Act read with section 69(1) of the Tax Administration Act 28 of 2011; whether an order that the Public Protector must pay de bonis propriis (in her personal capacity) 15% of the costs of the Commissioner ought to stand
21 July 2020	Big G Restaurants (Pty) Limited v CSARS	Income Tax Act, 1962	Income tax; section 24C; and the interpretation of the words “in terms of” as contained in the provision; whether income derived from patrons of certain Spur and Panarottis restaurants is deductible by the Spur or Panarottis restaurateur in terms of section 24C(2) of the Income Tax Act

2018
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
25 April 2018	Marshall and Others v Commission for the South Africa Revenue Service	Value-Added Tax Act, 1991	Value-Added Tax Act; interpretation of statutes; appropriateness of Judicial deference

2016
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
8 November 2016	Commission for Conciliation, Mediation and Arbitration & Others	Labour Relations Act, 1995	Section 193 of the LRA; unfairness; gross misconduct; peremption; review of arbitration award; compensation; racism

2013
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
14 November 2013	Patrick Lorenz Martin Gaertner & Others (including Orion Cold Storage) v the Minister of Finance & Others	Customs and Excise Act, 1964	Section 4(4)-(6) unconstitutional; Not applied retrospectively. Declaration of invalidity suspended for six months to allow Parliament to remedy; Court read in a warrant requirement when SARS officials wish to search private residences for purposes of the Act.

2011
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
7 June 2011	Minister of Safety and Security v GW van der Merwe and 14 Others	Criminal Procedures Act, 1977	Sections 20, 21 and 25; whether search and seizure warrants are valid despite their failure to mention the offences to which the search relates

2007
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
14 September 2007	Van der Merwe, GW and Another	Customs and Excise Act, 1964	Declaration of goods in passenger’s possession in terms of section 15(1)

2002
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
16 May 2002	First National Bank of SA Limited t/a Wesbank	Customs and Excise Act, 1964	Liens in terms of section 114

2000
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
24 November 2000	Metcash Trading Limited	Value-Added Tax Act, 1991	Limitation of right of access in terms of sections 36(1), 40(2)(a) and 40(5)

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