Capstone 556 (Pty) Ltd and Another v Commissioner, South African Revenue Service and Another
| Jurisdiction | South Africa |
| Citation | 2011 (6) SA 65 (WCC) |
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7 practice notes
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Taxation: Constitutionality of the Tax Administration Act 28 of 2011
...24.76 Metcash Trading Ltd v C SARS 2001 1 SA 1109 (CC) para 60; Capstone 556 (Pty) Ltd v CSA RS; Kluh Investment s (Pty) Ltd v CSARS 2011 6 SA 65 (WCC) para 9. 77 See Moore v Commonwealth 1951 82 CLR 547 561; Australia n Tape Manufacture rs Associati on Ltd v Commonwealt h 1993 176 CLR 480 ......
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Value-conscious tax administration by SARS
...(SCA) paras 20–25; Pearse v CSARS [2012] ZAGPPHC 75 paras 52–57. In Capstone 556 (Pty) Ltd v CSARS; Kluh Investments (Pty) Ltd v CSARS 2011 (6) SA 65 (WCC) para 48, SARS’s decision to decline a request for the suspension of the ‘pay now, argue later’ rule was held to be ‘administrative’. Sm......
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Case Note: Barnard Labuschagne Incorporated v South African Revenue Service [2022] ZACC 8 (11 March 2022) – The rescindability of a certified statement filed in terms of section 172 of the Tax Administration Act
...judgment para 81). Instead, the WCC quoted from the decision in Capstone 556 (Pty) Ltd v Commissioner, South African Revenue Service 2011 (6) SA 65 (WCC) (Capstone), where it was held that a certified statement, filed in terms of s 91(1)(b) of the IT Act, had the effects of a judgment but i......
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Barnard Labuschagne Incorporated v South African Revenue Service and Another
...[2003] ZASCA 31; 2003 (4) SA 520 (SCA). [20] Id at para 20. [21] Capstone 556 (Pty) Ltd v Commissioner, South African Revenue Service 2011 (6) SA 65 (WCC) [22] Id at para 37. [23] In paragraph 35 of Capstone, the Judge raised the question whether Kruger II and Metcash were authority for the......
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4 cases
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Barnard Labuschagne Incorporated v South African Revenue Service and Another
...[2003] ZASCA 31; 2003 (4) SA 520 (SCA). [20] Id at para 20. [21] Capstone 556 (Pty) Ltd v Commissioner, South African Revenue Service 2011 (6) SA 65 (WCC) [22] Id at para 37. [23] In paragraph 35 of Capstone, the Judge raised the question whether Kruger II and Metcash were authority for the......
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Barnard Labuschagne Incorporated v South African Revenue Service and Another
...[2003] ZASCA 31; 2003 (4) SA 520 (SCA). [20] Id at para 20. [21] Capstone 556 (Pty) Ltd v Commissioner, South African Revenue Service 2011 (6) SA 65 (WCC) [22] Id at para 37. [23] In paragraph 35 of Capstone, the Judge raised the question whether Kruger II and Metcash were authority for the......
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Labuschagne Inc v South African Revenue Services Minister of Finance
...interpretation has to be rejected. [45] In Capstone 556 (Pty) Ltd v Commissioner, South African Revenue Service and Another 2011 (6) SA 65 (WCC) at para [37] Binns-Ward J held that the filing of 2020 JDR 1167 p19 Mantame J certified statement did not have "the rights determining character o......
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WW v EW
...case, what was sought was in effect an order of the type mentioned in para [35](b) above. I accordingly make the following J order: 2011 (6) SA p65 Rall 1. Paragraph 2 of the order of 27 October 2009 is amended to read as A follows: '2.1 Subject to paras 2.2 and 2.3 below, both parties shal......
3 books & journal articles
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Taxation: Constitutionality of the Tax Administration Act 28 of 2011
...24.76 Metcash Trading Ltd v C SARS 2001 1 SA 1109 (CC) para 60; Capstone 556 (Pty) Ltd v CSA RS; Kluh Investment s (Pty) Ltd v CSARS 2011 6 SA 65 (WCC) para 9. 77 See Moore v Commonwealth 1951 82 CLR 547 561; Australia n Tape Manufacture rs Associati on Ltd v Commonwealt h 1993 176 CLR 480 ......
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Value-conscious tax administration by SARS
...(SCA) paras 20–25; Pearse v CSARS [2012] ZAGPPHC 75 paras 52–57. In Capstone 556 (Pty) Ltd v CSARS; Kluh Investments (Pty) Ltd v CSARS 2011 (6) SA 65 (WCC) para 48, SARS’s decision to decline a request for the suspension of the ‘pay now, argue later’ rule was held to be ‘administrative’. Sm......
-
Case Note: Barnard Labuschagne Incorporated v South African Revenue Service [2022] ZACC 8 (11 March 2022) – The rescindability of a certified statement filed in terms of section 172 of the Tax Administration Act
...judgment para 81). Instead, the WCC quoted from the decision in Capstone 556 (Pty) Ltd v Commissioner, South African Revenue Service 2011 (6) SA 65 (WCC) (Capstone), where it was held that a certified statement, filed in terms of s 91(1)(b) of the IT Act, had the effects of a judgment but i......