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.
| 2026 | |||
|---|---|---|---|
| Date of Delivery | Parties Involved | Applicable Legislation | Keywords/Summary |
| 2 February 2026 New! | Ferreira v CSARS | Tax Administration Act, 2011 Promotion of Administrative Justice Act, 2000 | Section 164(3) of the Tax Administration Act 28 of 2011 (TAA) – Pay Now Argue Later – Section 9 reconsideration request – Section 6(2)(f) of Promotion of Administrative Justice Act 3 of 2000 (PAJA) – whether SARS, acting under section 9 and section 164 of the TAA, and subject to review under section 6 of PAJA, acted lawfully and fairly when it refused to suspend the taxpayer’s obligation to pay the disputed tax debt despite the taxpayer offering substantial security through his TMM shareholding. |
