First National Bank of SA Ltd t/a Wesbank v Commissioner, South African Revenue Service and Another; First National Bank of SA Ltd t/a Wesbank v Minister of Finance

JurisdictionSouth Africa
JudgeChaskalson CJ, Langa DCJ, Kriegler J, Ackermann J, Madala J, Mokgoro J, O'Regan J, Sachs J, Yacoob J, Du Plessis AJ and Skweyiya AJ
Judgment Date16 May 2002
Citation2002 (4) SA 768 (CC)
Docket NumberCCT 19/01
Hearing Date28 August 2001
CounselA M Breitenbach (with N Bawa) for the appellant in the appeal from case No 825/99. S C Kirk-Cohen for the appellant in the appeal from case No 9101/94. G J Marcus SC (with J P Vorster SC and C S Kahanovitz) for the respondents.
CourtConstitutional Court

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230 practice notes
184 cases
  • Minister of Health and Another NO v New Clicks South Africa (Pty) Ltd and Others (Treatment Action Campaign and Another as Amici Curiae)
    • South Africa
    • South Africa Law Reports
    • 30 September 2005
    ...t/a Wesbank v Commissioner, South African Revenue Service and Another; First National Bank of SA Ltd t/a Wesbank v Minister of Finance 2002 (4) SA 768 (CC) I (2002 (7) BCLR 702): referred to Gentiruco AG v Firestone SA (Pty) Ltd 1972 (1) SA 589 (A): distinguished Government of the Republic ......
  • Telcordia Technologies Inc v Telkom SA Ltd
    • South Africa
    • South Africa Law Reports
    • 22 November 2006
    ...t/a Wesbank v Commissioner, South African Revenue Service and Another; First National Bank of SA Ltd t/a Wesbank v Minister of Finance 2002 (4) SA 768 (CC) in paras [31], [63], [65] H Fose v Minister of Safety and Security 1997 (3) SA 786 (CC) in paras [57], [96] Fryer v King (1843) 3 Menz ......
  • Fraser v Absa Bank Ltd (National Director of Public Prosecutions as Amicus Curiae)
    • South Africa
    • South Africa Law Reports
    • 15 December 2006
    ...t/a Wesbank v Commissioner, South African Revenue Service and Another; First National Bank of SA Ltd t/a Wesbank v Minister of Finance 2002 (4) SA 768 (CC) (2002 (7) BCLR 702): referred to F Fraser v Naude and Others 1999 (1) SA 1 (CC) (1998 (11) BCLR 1357): referred Giddey NO v JC Barnard ......
  • Minister of Education and Another v Syfrets Trust Ltd NO and Another
    • South Africa
    • South Africa Law Reports
    • 24 March 2006
    ...Wesbank v Commissioner, South African Revenue Service, and Another; First D National Bank of SA Ltd t/a Wesbank v Minister of Finance 2002 (4) SA 768 (CC) (2002 (7) BCLR 702): dictum in para [100] Fraser v Children's Court, Pretoria North, and Others 1997 (2) SA 261 (CC) (1997 (2) BCLR 153)......
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46 books & journal articles
  • Criminal Procedure
    • South Africa
    • Juta Yearbook of South African Law No. , March 2021
    • 10 March 2021
    ...of SA Ltd t/a Wesbank v Commissioner, South African Revenue Service; First National Bank of SA Ltd t/a Wesbank v Minister of Finance 2002 (4) SA 768 (CC).142 Paras 91–95.© Juta and Company (Pty) CRImINAL PROCEdURE 481https://doi.org/10.47348/YSAL/v1/i1a9‘the perverse effect of rewarding att......
  • Citizenship by Naturalisation: Are Regulations 3(2)(b) and (c) to the South African Citizenship Act 88 of 1985 Invalid?
    • South Africa
    • Juta Stellenbosch Law Review No. , June 2021
    • 21 June 2021
    ...make any law or perform any a ct which is not sanctio ned by the Constitu tion ”108 First Natio nal Bank of SA Ltd t/a Wesban k v CSARS 2002 4 SA 768 (CC) paras 62-71; New National Party of SA v Governme nt of the Republic of SA 1999 3 SA 191 (CC) para s 19, 24 CITIZENSHIP BY NATURALISATION......
  • A “Uniform Procedure” for all Expropriations? Customary Property Rights and the 2015 Expropriation Bill
    • South Africa
    • Juta Stellenbosch Law Review No. , May 2019
    • 27 May 2019
    ...SA Ltd t/a Wesban k v Commission er, South Afric an Revenue Se rvice; First National Bank o f SA Ltd t/a Wesbank v Minister of F inance 2002 4 SA 768 (CC) para 51.42 See TW Benne tt & H Mostert “Access t o Propert y in Afric a: An Intro ductory Su rvey” (2011) Acta Juridica 1 4-5; H Mostert......
  • Is Cryptocurrency ‘Property’ for Tax Administration Purposes?
    • South Africa
    • Juta South Africa Mercantile Law Journal No. , May 2022
    • 16 May 2022
    ...paras 33–43 (privacy); First National Bank of SA Ltdt/a Wesbank v CSARS & another: First National Bank of SA Ltd v Minister of Finance 2002 (4)SA 768 (CC) para 45 (property).https://doi.org/10.47348/SAMLJ/v33/i3a2(2021) 33 SA MERC LJ376© Juta and Company (Pty) Ltd occurred only under s 25, ......
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