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ENSafrica | OECD, South Africa | 28 Mar 2023
ENSafrica tax in brief - Issue 98 | 2023-03
On 3 March 2023, the Supreme Court of Appeal (“SCA”) dismissed an appeal from the Gauteng Division of the High Court, Pretoria. The appeal turned on…
Fasken | South Africa | 16 Mar 2023
Enforcement of an agreement not to sue
A pactum de non petendo (“pactum”) is an agreement between parties whereby one party agrees not to institute legal proceedings against the other…
ENSafrica | OECD, South Africa | 7 Mar 2023
ENSafrica tax in brief - Issue 96 | 2023-03
The High Court of South Africa | Lance Dickson Construction CC v Commissioner for the South African Revenue Service (Western Cape Division, Cape…
ENSafrica | South Africa | 21 Feb 2023
Another reminder that SARS bears the onus of proving understatement penalties
In the matter of Lance Dickson Construction CC v Commissioner for the South African Revenue Service, the High Court set aside the order of the Tax…
ENSafrica | South Africa | 21 Feb 2023
Avoid future headaches: raising all grounds of objection is critical in SARS tax disputes
In recent years, SARS’ has become increasingly litigious, resulting in disputes often ending up in the Tax Court or the High Court. Such a dispute…
ENSafrica | South Africa | 21 Feb 2023
SCA rules on the imposition of USP where a taxpayer relied on an opinion
The South African Revenue Service (“SARS”) may impose penalties on taxpayers who make errors in their tax returns, but relief is available under…
ENSafrica | South Africa | 7 Feb 2023
Eco bottles, Tupperware parties and a score draw
Late last year, the Supreme Court of Appeal (“SCA”) handed down its judgment in the case of Dart Industries Incorporated and Tupperware Southern…
Fasken | South Africa | 27 Jan 2023
Navigating indemnities in light of the Financial Assistance provisions of the Companies Act: A Look at Constantia Insurance Company Limited v The Master of the High Court
In the case of Constantia Insurance Company Limited v The Master of the High Court, Johannesburg and Others (512/2021) [2022] ZASCA 179 (13 December…
ENSafrica | South Africa | 13 Dec 2022
The Supreme Court of Appeal weighs in on the meaning of “bona fide inadvertent error”
Tax law is often difficult to interpret and frequently the South African Revenue Service ("SARS") and the Courts hold a different view to that of a…
ENSafrica | South Africa | 5 Dec 2022
The soul souvlaki judgment - Another case with soul
A while back, we discussed a South African trade mark judgment involving the term Soul. The South African Supreme Court of Appeal ("SCA") recently…
