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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.

2021
Date of DeliveryParties InvolvedApplicable LegislationKeywords
21 May 2021
New!

Clicks Retailers (Pty) Limited v CSARS (CGT 07/20)

Income Tax Act, 1962This 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 DeliveryParties InvolvedApplicable LegislationKeywords
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 2020Big G Restaurants (Pty) Limited v CSARSIncome 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 DeliveryParties InvolvedApplicable LegislationKeywords
25 April 2018Marshall and Others v CSARSValue-Added Tax Act, 1991
Value-Added Tax Act; interpretation of statutes; appropriateness of Judicial deference
  

2016

Date of DeliveryParties InvolvedApplicable LegislationKeywords
8 November 2016 Commission for Conciliation, Mediation and Arbitration & OthersLabour Relations Act, 1995
Section 193 of the LRA; unfairness; gross misconduct; peremption; review of arbitration award; compensation; racism

 

2013

Date of DeliveryParties InvolvedApplicable LegislationKeywords
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 DeliveryParties InvolvedApplicable LegislationKeywords
7 June 2011Minister of Safety and Security v GW van der Merwe and OthersCriminal Procedures Act, 1977Sections 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 DeliveryParties InvolvedApplicable LegislationKeywords
14 September 2007Van der Merwe, GW and AnotherCustoms and Excise Act, 1964Declaration of goods in passenger’s possession in terms of section 15(1)
 

2002

Date of DeliveryParties InvolvedApplicable LegislationKeywords
16 May 2002First National Bank of SA Limited t/a WesbankCustoms and Excise Act, 1964Liens in terms of section 114
 

2000

Date of DeliveryParties InvolvedApplicable LegislationKeywords
24 November 2000Metcash Trading LimitedValue-Added Tax Act, 1991Limitation of right of access in terms of sections 36(1), 40(2)(a) and 40(5)

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