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Constitutional Court

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.

Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​15 December 2020
Public Protector v CSARS and Others (CCT63/20)
​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

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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