The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.
2023 | |||
Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
24 March 2023 | United Manganese of Kalahari (Pty) Ltd v CSARS (12312021) See media summary | Tax Administration Act, 2011 | Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of sections 104 to 107, unless the high court directs otherwise. |
24 March 2023 | CSARS v Rappa Resources (Pty) Ltd (12052021) See media summary | Tax Administration Act, 2011 | Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of sections 104 to 107, unless the high court directs otherwise. Prior to making such a decision the high court has no jurisdiction and cannot make an order compelling delivery of a record in a review. |
7 February 2023 | CSARS v Coronation Investment Management SA (Pty) Ltd (1269/2021) See media summary | Income Tax Act, 1962 Tax Administration Act, 2011 | Revenue – income tax – Income Tax Act 58 of 1962 – section 9D exemptions – whether a ‘controlled foreign company’ is a ‘foreign business establishment’ as defined – Tax Administration Act 28 of 2011 – understatement penalties. |
| 23 January 2023 | South African Reserve Bank and Another v Johnine Winsome Elisie Maddocks N O and Another (1268/2021) See media summary | Exchange Control Regulations of the Currency and Exchanges Act, 1933 | Exchange Control Regulations of the Currency and Exchanges Act, 1933 – Legal consequences of a forfeiture order issued in terms of Regulation 22B after the |
