Supreme Court of Appeal: 2025–2023

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.

2024

Date of Delivery

Parties Involved

Applicable Legislation

Keywords

5 March 2024
New!

Bechan and Another v SARS Customs Investigations Unit and Others (1196/2022)

See media summary

Tax Administration Act, 2011

Search and seizure – Tax Administration Act 28 of 2011 (the TAA) – interpretation – sections 59(1) and 60(1) – execution of a warrant against third parties on premises identified in the warrant – section 61(3)(a) of TAA – permits search of anything on the premises identified in the warrant including motor vehicle parked on the premises on suspicion that it contains material relevant to the taxpayer.

12 January 2024

BP Southern Africa (Pty) Ltd v CSARS (801/2022)

See media summary

Customs and Excise Act, 1964

Tax law – Customs and Excise – interim interdict – requirements restated – demand by Commissioner for the South African Revenue Service – amount due not suspended by a request for reasons or an appeal.

Interlocutory ruling – appealability – ruling not to admit a supplementary founding affidavit before the filing of a record in rule 53 proceedings not appealable.

2023

Date of Delivery

Parties Involved

Applicable Legislation

Keywords

18 December 2023

Enviroserv Waste Management (Pty) Ltd v CSARS (154/2022)

See media summary

Income Tax Act, 1962

Tax Administration Act, 2011

Income tax law – section 12C(1)(a) of the Income Tax Act 58 of 1962 (the ITA) – whether cells built into landfills and used for treatment and storage of waste qualify as plant under the section – whether they qualify as buildings under section 13 of the ITA – decomposition and biodegradation of the waste in the cells is a process similar to manufacture – the appellant is entitled to claim depreciation allowance in respect of the cells.

Income tax law – understatement penalty imposed for an incorrect statement made in income tax returns – reasonable care not taken in completing returns – Commissioner for the South African Revenue Service did not prove prejudice under section 102 read with sections 221 and 223 of the Tax Administration Act 28 of 2011.

6 October 2023
New!

Silverback Technologies CC & Others v CSARS (301/2022)

See media summary

Customs and Excise Act, 1964

Revenue – customs duty – importation of bicycle parts for use in assembling bicycles – classification of such parts as constituting the essential character of a bicycle under tariff heading 8712.00.10 confirmed on further appeal.

29 September 2023

CSARS v Absa Bank Limited and Another (596/2021)

See media summary

Income Tax Act, 1962

Tax Administration Act, 2011

Tax law – General Anti-Avoidance Provisions – legality review of refusal to withdraw a notice issued in terms of s 80J of Income Tax Act – s 9 of Tax Administration Act –subsequent assessments made in terms of s 80B of Income Tax Act – review of failure to withdraw s 80J notices academic – review of assessments not wholly question of law – high court lacking jurisdiction to adjudicate review.

21 July 2023

PFC Properties (Pty) Ltd v CSARS and Others (543/21) and Brita De Robillard NO and Another v PFC Properties (Pty) Ltd and Others (409/22)

See media summary

Companies Act, 2008Winding-up application – business rescue application launched thereafter – stratagem to avoid winding-up – business rescue application an abuse of court process – applicants in business rescue application non-suited – winding-up order correctly granted.

31 May 2023

CSARS v Free State Development Corporation (1222/2021)

See media summary

Tax Administration Act, 2011Application by taxpayer to withdraw statement of grounds of appeal and file amended statement – Tax Court granting order – test for appealability – Tax Court Rule 10(3) – taxpayer may not include in amended statement a ground of appeal that constitutes new ground of objection not raised under Tax Court Rule 7 – whether the amended ground of appeal foreshadowed in objection.

18 May 2023

CSARS v Nyhonyha and Others (1150/2021)

See media summary

Companies Act, 1973Company law – setting aside of winding-up under section 354 of Companies Act 61 of 1973 – test is whether facts demonstrate that continuation of winding-up unnecessary or undesirable – not exercise of true discretion – commercial insolvency – no basis for setting aside winding-up.

31 March 2023

CSARS and Another v Richards Bay Coal Terminal (Pty) Ltd (1299/2021)

See media summary

Customs and Excise Act, 1964

Customs and Excise Act 91 of 1964 – taxpayer not confined to the remedy of a wide appeal under section 47(9)(e) – can also review a tariff determination under the Promotion of Administrative Justice Act 3 of 2000, alternatively the principle of legality.

24 March 2023

United Manganese of Kalahari (Pty) Ltd v CSARS (1231/2021)

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 (1205/2021)

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 
winding-up of a company – liquidation does not nullify a prior blocking order in respect of company’s assets issued in terms of Regulation 22A and/or 22C – issuance of the blocking order and forfeiture order does not render the South African Reserve Bank a creditor of the insolvent company – forfeiture order competent.

Table of Contents

Last Updated:

Facebook
Twitter
LinkedIn
Email
Print