Pienaar Bros (Pty) Ltd v CSARS, retroactive fiscal legislation and the rule of law: Has South Africa just taken a step back in its constitutional democracy?

Authors :

Titus, Afton

Journal Title :

South African Law Journal

Citation :

2019 SALJ 404

Subject :

Violation of the principle of certainty under the rule of law

Retroactive legislation

Enactment of a retroactive falsification fiction into fiscal legislation violates the principle of legality

Pienaar Bros (Pty) Ltd v CSARS 2017 (6) SA 435 (GP)

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