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VAT Case No 304 : Whether tax court has jurisdiction to decide on constitutionality of an Act of Parliament (VAT Case 304)   flag 

[2005] ZATC 18
South Africa Tax Court
South Africa
7th November, 2005

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fredericks v MEC for Education and Training, Eastern Cape 2003 2 SA 693 South Africa circa 2003 LexisNexis flag 1
Industrial Manpower Projects (Pty) Ltd v Receiver of Revenue, Vereeniging 2001 2 SA 1026; 63 SATC 393 South Africa circa 2001 LexisNexis flag 2
Contract Support Services (Pty) Ltd v Commissioner, South African Revenue Service 1999 3 SA 1133; 61 SATC 338 South Africa circa 1999 LexisNexis flag 7
Johannesburg City Council v Television & Electrical Distributors (Pty) Ltd [1996] ZASCA 97; 1997 1 SA 157; [1997] 1 All SA 455; [1997] JOL 507 Supreme Court of Appeal of South Africa South Africa 20 Sep 1996 SAFLII flag 28
1995 4 SA 1007 1995 4 SA 1007; 58 SATC 77 South Africa circa 1995 LexisNexis flag 1
Arepee Industries Ltd v Commissioner for Inland Revenue 1993 2 SA 216 South Africa circa 1993 LexisNexis flag 4
Spendiff NO v Kolektor (Pty) Ltd (267/91) [1992] ZASCA 18; 1992 2 SA 537; [1992] 2 All SA 50 Supreme Court of Appeal of South Africa South Africa 12 Mar 1992 SAFLII flag 7
Ewing McDonald & Co Ltd v M & M Products Co [1990] ZASCA 115; 1991 1 SA 252; [1991] 1 All SA 319 Supreme Court of Appeal of South Africa South Africa 28 Sep 1990 SAFLII flag 44
Veneta Mineraria Spa v Carolina Collieries (Pty) Ltd (in liquidation) 1987 4 SA 883 South Africa circa 1987 LexisNexis flag 43
Fisheries Development Corporation of SA Ltd v Jorgensen 1980 4 SA 156 South Africa circa 1980 LexisNexis flag 36
Graaff-Reinet Municipality v Van Ryneveld’s Pass Irrigation Board 1950 2 SA 420 South Africa circa 1950 LexisNexis flag 24
South African Railways and Harbours v Springs Town Council 1949 2 SA 34 South Africa circa 1949 LexisNexis flag 2
Rand Ropes (Pty) Ltd v Commissioner for Inland Revenue [1944] AD 142 circa 1944 11
†Commissioner for Inland Revenue v GT Taylor [1934] AD 387 circa 1934 3
Bailey v Commissioner for Inland Revenue [1933] AD 204 circa 1933 12
In re Alluvial Creek Ltd [1929] CPD 532 circa 1929 114
Commissioner for Inland Revenue v City Deep Ltd [1924] AD 298 circa 1924 3
1687 62 Satc 474 1687 62 SATC 474 South Africa circa 1997 flag 1
1686 62 Satc 433 1686 62 SATC 433 South Africa circa 1997 flag 1
1351 44 Satc 58 1351 44 SATC 58 South Africa flag 1
55 Satc 139 55 SATC 139 South Africa flag 1
18 Satc 294 18 SATC 294 South Africa flag 2
6 Satc 69 6 SATC 69 South Africa flag 1

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