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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


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