Does the‘pay now, argue later’approach in the Tax Administration Act 28 of 2011 infringe on a taxpayer’sright not to be deprived of property arbitrarily?

Authors :

Fritz, Carika

Brits, Reghard

Journal Title :

South African Journal on Human Rights

Citation :

2020 SAJHR 200

Subject :

The legislative framework of the‘pay now, argue later’approach

Deprivation of property

Procedural arbitrariness

Substantive arbitrariness

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