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.
2025 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 31 March 2025 New! | CSARS and Another v Richards Bay Coal Terminal (Pty) Ltd (CCT 10423) | Customs and Excise Act, 1964 Promotion of Administrative Justice Act, 2000 Constitution of the Republic of South Africa, 1996
| Customs and Excise Act 91 of 1964 — tariff determination — section 47(9)(e) — wide appeal — review in terms of Promotion of Administrative Justice Act 3 of 2000, section 33 of the Constitution, or alternatively, the principle of legality — rule 53 record — rule 30A application — review jurisdiction — whether taxpayer confined to a wide appeal. |
| 31 March 2025 New! | Tax Administration Act, 2011 | Section 105 of Tax Administration Act 28 of 2011 — test for granting a direction — relevant considerations in granting or Peremption of appeal — relevant factors in overlooking | |
2024 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 20 December 2024 | Value-Added Tax Act, 1991 Tax Administration Act, 2011 | Leave to appeal: The appeal is upheld with costs, including the costs of two counsel. The order of the Supreme Court of Appeal is set aside and replaced with the following:
| |
| 2 October 2024 | Income Tax Act, 1962 Tax Administration Act, 2011 | Income Tax Act 58 of 1962 — Section 25B — Section 26A — conduit principle — capital gains tax — beneficiaries | |
| 21 June 2024 | Coronation Investment Management SA (Pty) Limited v CSARS (CCT 47/23) | Income Tax Act, 1962 | Income Tax Act 58 of 1962 — section 9D exemption — foreign controlled company — foreign business establishment — meaning of “business” and “primary operations” |
| 12 April 2024 | Value-Added Tax Act, 1991 | Value-Added Tax Act 89 of 1991 — whether a supply free of charge may constitute a taxable supply Value-Added Tax Act 89 of 1991 – section 16(3)(c) – whether the supply of an insurance contract to borrowers who pay interest and fees made exclusively in the course or furtherance of an exempt activity – whether the amount in section 16(3)(c) may be apportioned where the insurance contract is supplied only partly in the course or furtherance of an enterprise – significance of taxpayer’s failure to plead apportionment. | |
2023 | |||
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 3 October 2023 | Promotion of Administrative Justice Act, 2000 | Promotion of Administrative Justice Act 3 of 2000 (PAJA) – delay in instituting application for review – section 7(1) of PAJA – 180-day period – leave to appeal refused | |
| 3 October 2023 | Customs and Excise Act, 1964 Value-Added Tax Act, 1991 | [Customs and Excise Act 91 of 1964] – [Value-Added Tax Act 89 of 1991] – [Constitutionality of section 75(15)(a)(i)(bb) of the Customs Act] – [Constitutionality of section 74(3)(a) of the VAT Act] [Sections delegate plenary legislative power to the Minister] – [Breach of doctrine of separation of powers] – [Rationality] – | |
| 30 May 2023 | Arena Holdings (Pty) Ltd t/a Financial Mail and Others v CSARS and Others (CCT 365/21) | Promotion of Access to Information Act, 2000 Tax Administration Act, 2011 | Promotion of Access to Information Act 2 of 2000 – constitutionality of sections 35 and 46 – provisions are unconstitutional Tax Administration Act 28 of 2011 – constitutionality of sections 67 and 69 – provisions are unconstitutional Unconstitutional – absolute prohibition of access to tax records – right to access to information – right to freedom of expression – right to privacy – section 36 of the Constitution – public-interest override |
2022 | |||
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 11 March 2022 | Barnard Labuschagne Incorporated v SARS and Another (CCT 6021) | Tax Administration Act, 2011 | Tax Administration Act 28 of 2011 – sections 172 and 174 – certified statement filed by South African Revenue Service to be treated as civil judgment – whether susceptible of rescission Scope of Chapter 9 of Tax Administration Act – whether dispute about alleged payment of self-assessments within scope |
| 11 February 2022 | Cash Paymaster Services (Pty) Ltd and Others v Freedom Under Law NPC and Others (CCT 48/17) | Companies Act, 1973 | Joinder – direct and substantial interest – such not shown Variation of order – provisional liquidators; section 359(1)(a) of Companies Act 61 of 1973 – company remains bound to comply with previous order despite the fact that final liquidators not yet appointed |
2021 | |||
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 21 May 2021 | Clicks Retailers (Pty) Limited v CSARS (CGT 07/20) See Media Summary | Income Tax Act, 1962 | This matter concerns the tax treatment of retail loyalty programmes that are common in South Africa – whether an allowance under section 24C of the Income Tax Act, 1962, is available to Clicks Retailers (Pty) Limited (Clicks), a retailer which operates one such loyalty programme |
2020 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
| 15 December 2020 | 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 CSARS | 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 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) |
