High Court: 2016-2014 - South African Revenue Service

The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery.

High Court judgments delivered in another year, can be accessed through the navigation pane above.

Note:

The year group 2016-2014 has been created in order to fit in with the structure of the previous years. It will thus be built on in the next two years.

2016
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
19 December 2016	Van der Merwe GW NO & Others v Zonnekus Mansion (Pty) Ltd & Others	Companies Act, 2008	Business rescue proceedings in terms of section 131(1), read with section 131(4)(a) of the Companies Act No 71 of 2008; company in liquidation; Locus standi of First Applicant; whether company was conducting business ; whether cogent business plan proposed; SARS position as ‘affected party’; abuse of process; position of liquidators in interim; interdictory relief in terms of section 131(4)(b) barring trustees of trust or any other “affected party” as defined in section 128(1)(a) from further business rescue applications in respect of the company without the prior written authorisation of the Senior Duty Judge; costs
14 November 2016	Lifman MR v The Business Zone 983 CC & 3 Others	Companies Act, 2008	Companies Act; business rescue; liquidation
11 November 2016	Nkhoma DT & 4 Others v Zonnekus Mansion (Pty) Ltd (In Liquidation), CSARS & Standard Bank of SA Ltd	Superior Courts Act, 2013	Applications for leave to appeal various orders in an application for business rescue; consideration whether there is a reasonable prospect of another court reversing the orders
25 October 2016	Dale PA v Aeronastic Properties Ltd	Companies Act, 2008	Business Rescue; Application for; Company in final liquidation; Section 131 read with 131(4) of Companies Act 71 of 2008; Requirement in terms of section 131(4)(a) as to reasonable prospect of rescue
23 March 2016	Ntsanwisi v Khoza & others	Income Tax Act, 1962 Divorce Act, 1979	Income tax: Whether SARS can be ordered to repay a tax amount levied and collected based on a directive without the directive being amended or a new directive being issued
29 February 2016	Respublica (Pty) Ltd	Value-Added Tax Act, 1991 Superior Courts Act, 2013	Application for declaratory order; VAT treatment of charges by landlord to tenants (educational institutions) in terms of agreements of lease; jurisdiction; to what extent the relief sought involves determination of any existing, contingent or future right or obligation as required by S21(1)(c) of Superior Courts Act, 2013; VAT treatment; whether the supply of accommodation to tertiary institutions in terms of certain lease agreements constitutes the supply of “commercial accommodation” as defined in section 1 of the VAT Act, 1991; VAT treatment; supply of commercial accommodation; extent to which supplies are chargeable with VAT at 60% of the consideration charged in terms of section 10(10) of the VAT Act, 1991
17 February 2016	New Adventure Shelf 122 (Pty) Ltd	Income Tax Act, 1962 Tax Administration Act, 2011 Promotion of Administrative Justice Act, 2000	Capital gains tax (CGT) of pre-valuation date asset; cancellation of sale few years later; redetermination of capital gain/loss in terms of paragraph 25(2) of Eighth Schedule, read with paragraph 35; status of original assessment; taxpayer seeking review in terms of sections 6 and 8(1)(c)(i) of Promotion of Administrative Justice Act, 2000; non-compliance with section 7; application for condonation

2015
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
17 November 2015	CSARS v Sunflower Distributors CC and others (66077/2015)	Tax Administration Act, 2011 Value-Added Tax Act, 1991	Tax administration; section 163; respondent was placed under a provisional preservation order and the current application concerned the return date; respondent was a supplier of second-hand gold jewellery to a refinery; respondent had claimed large notional VAT input tax in respect of its gold jewellery purchases which SARS contended were fraudulent based on hearsay evidence; SARS failing to include in its founding affidavit a material letter from chartered accountant and tax practitioner who had audited the said claims; no affidavit made by SARS auditor involved with the matter; court refusing to confirm interim order and dismissing the current application with costs.
13 November 2015	Prudence Forwarding (Pty) Ltd and Grovemaster Trading Enterprises 136 CC	Customs & Excise Act, 1964 Promotion of Administrative Justice Act, 2000	Seizure of goods, after litigation is instituted to set detention aside; right to be heard when amended notice of motion is filed
23 September 2015 New!	Ackermans Limited v CSARS (16408/2013)	Constitution of the Republic of South Africa, 1996 Superior Courts Act, 2013	Sections 237 and 33 of the Constitution of the Republic of South Africa, 1996; section 17(1) of the Superior Courts Act 10 of 2013; Application by Ackermans to appeal against order and judgment dated 20 February 2015 (16408/2013); SARS applying to cross appeal against the costs order in that judgment; applicant had contended in the earlier judgment that SARS had unduly delayed in issuing additional assessments which was contrary to the Constitution; Court finding that reasonableness of delay should be judged under section 79 of the Income Tax Act; Court had found that the matter should be placed before the tax court which was the appropriate forum; Applicant contending that the constitutional provisions and section 79 should be separated; Court finding that there were no reasonable prospects of success and dismissing application with costs; cross appeal consequently falling away
26 August 2015	Gavin Cecil Gainsford NO and Two Others (Joint Trustees of Tannenbaum, BD Estate)	Tax Administration Act, 2011	Section 163; curator bonis appointed in terms of preservation order; validity of attachment of shares (intangible / incorporeal rights)
25 June 2015	Fastjet Holdings (Pty) Ltd	Customs & Excise Act, 1964	Refunds of customs duty in terms of section 76(2)(d); diamond stamp marking on cigarettes; unjust enrichment; reduced ignition propensity
17 June 2015	Mark Lifman & Others	Tax Administration Act, 2011	Recovery of undisputed outstanding tax debt; filing of statement by SARS for debt judgment under s.172; jurisdictional requirements; prior notice requirement under s.172 could be “at any time” but at least 10 days before filing statement; notice may be given in any form; ordinary meaning of “notice”. Taxpayer must be notified or warned of SARS’ intention to obtain judgment to allow preparations to be made by the taxpayer; business rescue proceedings instituted after s.172 judgment do not affect enforceability of judgment
6 May 2015	Alan George Marshall N.O. & Others (Trustees of the SA Red Cross Air Mercy Service Trust)	Value-Added Tax Act, 1991	Whether section 8(5) applies not only to services deemed to be rendered, but also to actual services rendered
11 March 2015	Auto Haus Car Hire and Tours (PVT) Ltd	Customs & Excise Act, 1964	Release in terms of section 93; interdict to stop Commissioner from proceeding to deal with vehicle in terms of section 43(7); Locus standi of applicant; company exists independently of directors; asset of company not asset of directors; could not prove ownership for purposes of section 93
20 February 2015	Ackermans Limited v CSARS (16408/2013)	Income Tax Act, 1962 Promotion of Administrative Justice Act, 2000	Decision to raise additional assessments after limitations period; section 79; misrepresentation or non-disclosure; review of decision in terms of PAJA; factual dispute best dealt with by Tax Court; in casu appropriate to defer to the internal remedies of the Tax Administration Act, 2011
6 February 2015	South Atlantic Jazz Festival (Pty) Ltd	Value-Added Tax Act, 1991	Sections 16(2)(f) and 20(7); input tax; barter transaction; no tax invoice; secondary evidence adduced

2014
Date of Delivery	Parties Involved	Applicable Legislation	Keywords
17 December 2014	Van der Merwe, LDR NO & Five Others v UTI South Africa (Pty) Ltd and Others	Customs & Excise Act, 1964 Value-Added Tax Act, 1991 Companies Act, 1973 Insolvency Act, 1936	Retention and release of bonded goods on which duties and VAT have not been paid; preference or ranking order of claims
28 October 2014	Clive Boustred	Customs & Excise Act, 1964	Uncleared goods; rebate item 407.06; non-compliance with clearance procedures in s.38; failure to pay customs duties and taxes on importation; non-compliance with provisions of s.96(1)(a)(i) on institution of legal proceedings within a specified time period
1 October 2014	Africa Cash & Carry (Pty) Ltd & 18 Others	Tax Administration Act, 2011	Preservation order; section 163; Application for postponement or extension of return day of a provisional preservation order
12 September 2014	Coltrade International CC	Customs & Excise Act, 1964	Section 47(9)(a); Whether tariff determination on coconut milk, coconut cream and coconut powder was correct to be under TH2106.90.90 or whether TH2008.19 applies
9 September 2014	Tradex (Pty) Ltd & Two Others	Tax Administration Act, 2011	Whether a preservation order is required to secure collection of tax within the meaning of section 163(3)
9 September 2014	Kluh Investments (Pty) Ltd	Income Tax Act, 1962	Section 26(1); Paragraph 14 of the First Schedule; whether appellant was conducting farming operations; whether the income received by the appellant is sufficiently closely connected to the farming operations; CGT treatment to be determined by Tax Court
26 August 2014	Capstone 556 (Pty) Limited	Income Tax Act, 1962	Paragraph 20(2) of the Eighth Schedule; whether profit on sale of shares were revenue or capital; purchase and resale of goods; treatment of other expenditure such as equity kicker and indemnity payment
13 August 2014	Huang & Others (Incl. Mpisi Trading 74 (Pty) Ltd	Tax Administration Act, 2011	Application for reconsideration of search and seizure warrant; ex parte application in terms of sections 59 and 60
8 April 2014	Island View Storage (Pty) Ltd	Customs & Excise Act, 1964	Whether rebate item 624.50 and section 76(2)(d) finds application in the event of ethanol lost due to theft
17 March 2014	A Company & Two Others	Tax Administration Act, 2011	In camera hearing; Application to retain legal privilege for invoices sought for audit purposes; section 46; fee notes
13 March 2014	DKR Auto CC	Customs & Excise Act, 1964	Sections 93 and 88(1)(bA) – locus standi; ownership; requirements for delivery
28 February 2014	Van der Merwe, GW and 20 Others	Tax Administration Act, 2011	Section 163; Provisional preservation order confirmed
20 February 2014	Medox Limited	Income Tax Act, 1962	Section 81 read with section 107A; applicants to exhaust internal remedies before approaching the High Court
18 February 2014	Chittenden NO and Another	Companies Act, 2008 Tax Administration Act, 2011 Promotion of Administrative Justice Act, 2000	Business rescue proceedings; issuing of tax clearance certificates; struck off court roll
17 February 2014	Van der Merwe and others v CSARS and others (1984/14)	Tax Administration Act, 2011	Application for interdict against SARS to prevent tax inquiry/investigation in terms of s.50, pending the outcome of an application to have a preservation order set aside. Application included the plea to declare the provisions dealing with tax enquiries unconstitutional and invalid.
31 January 2014	Krok, Mark	Tax Administration Act, 2011	Tax recovery by SARS on behalf of Australia under the Protocol to the Australia/RSA DTA Conservancy of assets by preservation order under section 163 read with section 185(1)(a) SARS obtains a conservancy (final preservation order) of assets of taxpayer that owes the Australian Tax Office more than R200m

Navigation

Contact Us

Search our Site

Table of Contents