| dc.date.accessioned | 2022-03-04T08:29:51Z | |
| dc.date.available | 2022-03-04T08:29:51Z | |
| dc.identifier.citation | [2022] ZACC 8 | |
| dc.identifier.citation | 2022 (5) SA 1 (CC) | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12144/36888 | |
| dc.title | Barnard Labuschagne Incorporated v South African Revenue Service and Another | en_US |
| dc.identifier.casenumber | CCT 60/21 | |
| dc.contributor.judge | Rogers AJ | |
| dc.date.judgment | 11 March 2022 | |
| dc.link.judgment | https://collections.concourt.org.za/bitstream/handle/20.500.12144/36888/%5bJudgment%5d%20CCT%2060-21%20Barnard%20Labuschagne%20Incorporated%20v%20South%20African%20Revenue%20Service%20and%20Another.pdf?sequence=18&isAllowed=y | |
| dc.concourt.synopsis | Tax Administration Act 28 of 2011 — sections 172 and 174 — certified statement filed by South African Revenue Service to be treated as civil judgment — whether susceptible of rescission Scope of Chapter 9 of Tax Administration Act — whether dispute about alleged payment of self-assessments within scope | |
| dc.concourt.casehistory | On appeal from the High Court of South Africa, Western Cape Division, Cape Town |