Visit the national COVID-19 Online Resource and News Portal at www.sacoronavirus.co.za or see SARS COVID-19 news items and tax relief measures here.

High Court

A High Court may decide any matter not assigned to another court (through an Act of Parliament), as well as any constitutional matter not assigned to the Constitutional Court or another court of a similar status as that of a High Court.
 
On the principle of precedent (also referred to as stare decisis) the ratio decidendi of High Court judgments would be law that is binding on lower courts and of persuasive value in respect of High Courts of similar status. Such judgments must be applied by taxpayers and SARS in matters that are materially similar.
 
A judgment of a full bench of the High Court would be binding on a judgment of a High Court comprising a single judge. 


The High Court judgments have been divided into groups of years, which you can access on the navigation pane above. 

Table of Contents

Last Updated:

Share on facebook
Facebook
Share on twitter
Twitter
Share on linkedin
LinkedIn
Share on email
Email
Share on print
Print