Commissioner, South African Revenue Service v Scribante Construction (Pty) Ltd
| Jurisdiction | South Africa |
| Judge | Howie JA, Schultz JA and Heher AJA |
| Judgment Date | 14 May 2002 |
| Docket Number | 26/2001 |
| Hearing Date | 03 May 2002 |
| Counsel | J T Whitehead SC for the appellant. P A Solomon SC for the respondent. |
| Court | Supreme Court of Appeal |
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4 practice notes
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Commissioner, South African Revenue Service v BP South Africa (Pty) Ltd
...Ltd 1983 (4) SA 935 (A): dictum at 947F - H applied Commissioner, South African Revenue Service v Scribante Construction (Pty) Ltd 2002 (4) SA 835 (SCA): referred to New State Areas Ltd v Commissioner for Inland Revenue 1946 AD 610: dicta at 620 - 1 and 627 applied J 2006 (5) SA p561 Secret......
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Company borrowings and the payment of dividends : deductibility of interest under section 24J(2)
...Each remained free to withdraw his loan at the discretion of the directors. The reliance by the appellant on 10 At 944G–I. 11 2002 (4) SA 835 (SCA). 12 At 24 VOLUME 8 • ISSUE 3 • SEPTEMBER 2017Business Tax & Company Law Quarterly© SIBER INKthe Guiseppe Brollo Properties case supra at 153F–G......
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Payment : the VAT and dividends tax magic bullet
...Scribante Construction (Pty) Ltd2 and CIR v Guiseppe Brollo Properties (Pty) Ltd.3 1 Unreported, case no VAT 1247, September 2016. 2 2002 (4) SA 835 (SCA). 3 1994 (2) SA 147 16 Volume 9 • Issue 4 • December 2018Business Tax & Company Law Quarterly© Siber inkIn the Scribante case, the taxpay......
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Samcor Manufacturing (Pty) Ltd v Commissioner, South African Revenue Service
...by such determination. In adopting that view it was in any event correct in law. Upon a proper construction of s 65 of the Act a value J 2002 (4) SA p835 Mpati determination by the Commissioner is not a directive or ruling which pertains to the person A of the importer but to the importatio......
2 cases
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Commissioner, South African Revenue Service v BP South Africa (Pty) Ltd
...Ltd 1983 (4) SA 935 (A): dictum at 947F - H applied Commissioner, South African Revenue Service v Scribante Construction (Pty) Ltd 2002 (4) SA 835 (SCA): referred to New State Areas Ltd v Commissioner for Inland Revenue 1946 AD 610: dicta at 620 - 1 and 627 applied J 2006 (5) SA p561 Secret......
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Samcor Manufacturing (Pty) Ltd v Commissioner, South African Revenue Service
...by such determination. In adopting that view it was in any event correct in law. Upon a proper construction of s 65 of the Act a value J 2002 (4) SA p835 Mpati determination by the Commissioner is not a directive or ruling which pertains to the person A of the importer but to the importatio......
2 books & journal articles
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Company borrowings and the payment of dividends : deductibility of interest under section 24J(2)
...Each remained free to withdraw his loan at the discretion of the directors. The reliance by the appellant on 10 At 944G–I. 11 2002 (4) SA 835 (SCA). 12 At 24 VOLUME 8 • ISSUE 3 • SEPTEMBER 2017Business Tax & Company Law Quarterly© SIBER INKthe Guiseppe Brollo Properties case supra at 153F–G......
-
Payment : the VAT and dividends tax magic bullet
...Scribante Construction (Pty) Ltd2 and CIR v Guiseppe Brollo Properties (Pty) Ltd.3 1 Unreported, case no VAT 1247, September 2016. 2 2002 (4) SA 835 (SCA). 3 1994 (2) SA 147 16 Volume 9 • Issue 4 • December 2018Business Tax & Company Law Quarterly© Siber inkIn the Scribante case, the taxpay......