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CSARS v Capstone 556 (Pty) Ltd (20844/2014)   flag  9

[2016] ZASCA 2; 2016 4 SA 341; [2016] 2 All SA 21
Supreme Court of Appeal of South Africa
South Africa
9th February, 2016

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
LawCite Commissioner for the South African Revenue Services v M (A5036/2022) [2023] ZAGPJHC 769 South Gauteng High Court, Johannesburg South Africa 6 Jul 2023 SAFLII flag
LawCite HAB Personnel Services CC v Commissioner for The South African Revenue Service (A168/2020) [2022] ZAGPPHC 852 North Gauteng High Court, Pretoria South Africa 8 Nov 2022 SAFLII flag
ZZZ Venture v Commissioner for the South African Revenue Service (VAT 2060) [2021] ZATC 24; 84 SATC 336 South Africa Tax Court South Africa 8 Oct 2021 SAFLII flag
Mr K v The Commissioner for the South African Revenue Service (14232) [2021] ZATC 17 South Africa Tax Court South Africa 16 Jul 2021 SAFLII flag
ABC Bank Ltd v The Commissioner for the South African Revenue Service (VAT 1904) [2020] ZATC 25 South Africa Tax Court South Africa 26 Nov 2020 SAFLII flag
ABC Trading CC v Commissioner of the South African Revenue Services (1712) [2020] ZATC 6 South Africa Tax Court South Africa 29 Apr 2020 SAFLII flag
"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1) [2018] DEJURE 2 Moosa, F South Africa circa 2018 SAFLII flag
Sol Plaatjie Municipality v Ramosie (1872/15) [2017] ZANCHC 38 High Court of South Africa - Northern Cape Division South Africa 17 May 2017 SAFLII flag
CLDC v Csars [2016] ZATC 6 South Africa Tax Court South Africa 5 Sep 2016 SAFLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1) [2018] DEJURE 2 Moosa, F South Africa circa 2018 SAFLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)
Supreme Court Act (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Capstone 556 (Pty) Ltd v Commissioner for the South African Revenue Service [2014] ZAWCHC 123; 2014 6 SA 195; 77 SATC 1 High Court of South Africa - Western Cape Division South Africa 26 Aug 2014 SAFLII flag 1
Commissioner South African Revenue Services v Pretoria East Motors (Pty) Ltd [2014] ZASCA 91; 2014 5 SA 231; [2014] 3 All SA 266 Supreme Court of Appeal of South Africa South Africa 12 Jun 2014 SAFLII flag 16
Stevens v Commissioner for South African Revenue Service (641/05) [2006] ZASCA 117; 2007 2 SA 554; [2007] 3 All SA 229 Supreme Court of Appeal of South Africa South Africa 28 Nov 2006 SAFLII flag 1
Geue & another v Van der Lith & another [2003] ZASCA 118; 2004 3 SA 333; [2003] 4 All SA 553 Supreme Court of Appeal of South Africa South Africa 20 Nov 2003 SAFLII flag 49
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 87
) [1999] ZASCA 64; 1999 4 SA 1149; 1999 12 JTLR 337 Supreme Court of Appeal of South Africa South Africa 17 Sep 1999 SAFLII flag 13
Commissioner for Inland Revenue v Pick 'n Pay Employee Share Purchase Trust (640/90) [1992] ZASCA 84; 1992 4 SA 39; [1992] 2 All SA 245 Supreme Court of Appeal of South Africa South Africa 22 May 1992 SAFLII flag 15
Matla Coal Ltd v Commissioner for Inland Revenue [1986] ZASCA 120; 1987 1 SA 108 Supreme Court of Appeal of South Africa South Africa 30 Sep 1986 SAFLII flag 12
Commissioner for Inland Revenue v Costa (14/1984) [1985] ZASCA 32; 1985 3 SA 768; [1985] 2 All SA 335 Supreme Court of Appeal of South Africa South Africa 24 May 1985 SAFLII flag 15
Commissioner for Inland Revenue v General Motors SA (Pty) Ltd 1982 1 SA 196 South Africa circa 1982 LexisNexis flag 6
Hicklin v Secretary for Inland Revenue 1980 1 SA 481 South Africa circa 1980 LexisNexis flag 23
Natal Estates Ltd v Secretary for Inland Revenue 1975 4 SA 177 South Africa circa 1975 LexisNexis flag 15
Secretary for Inland Revenue v Trust Bank of Africa Ltd 1975 2 SA 652; 37 SATC 87 South Africa circa 1975 LexisNexis flag 15
African Life Investment Corporation (Pty) Ltd v SIR 1969 4 SA 259 South Africa circa 1969 LexisNexis flag 5
Commissioner for Inland Revenue v Richmond Estates (Pty) Ltd 1956 1 SA 602 South Africa circa 1956 LexisNexis flag 12
Commissioner of Taxes v Levy 1952 2 SA 413 South Africa circa 1952 LexisNexis flag 1
Crowe v Commissioner for Inland Revenue [1930] AD 122 circa 1930 2
Commissioner for Inland Revenue v Leydenberg Platinum Ltd [1929] AD 137 circa 1929 3
Commissioner for Inland Revenue v Stott [1928] AD 252 circa 1928 7
Overseas Trust Corporation Ltd v Commissioner for Inland Revenue [1926] AD 444 circa 1926 10
1867 75 Satc 273 1867 75 SATC 273 South Africa circa 1992 flag 2
Californian Copper Syndicate v Inland Revenue

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