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dc.date.accessioned 2023-04-11T12:10:55Z
dc.date.available 2023-04-11T12:10:55Z
dc.date.issued 2023-04-11
dc.identifier.citation [2023] ZACC 39
dc.identifier.uri http://hdl.handle.net/20.500.12144/38262
dc.title Casino Association of South Africa and Others v Member of the Executive Council for Economic Development, Environment, Conservation and Tourism en_US
dc.identifier.casenumber CCT 322/22
dc.date.hearing 11 May 2023 (Thursday)
dc.contributor.judge Makgoka AJ
dc.date.judgment 29 November 2023
dc.link.judgment https://collections.concourt.org.za/bitstream/id/63002/Judgment%20CCT%20322-22%20Casino%20Association%20and%20Others%20v%20MEC%20for%20Finance%20an......pdf
dc.concourt.synopsis Confirmation of the order of constitutional invalidity granted by the High Court — North West Gambling Act 2 of 2001 — Sections 84(1)(e), 87(1)(a), and 87(3) of the North West Gambling Act — Regulation 73(1) of the North West Gambling Regulations 2002 Section 228(1)(a) of the Constitution — Provincial Tax Regulation Process Act 53 of 2001 — Imposition of tax and levies by Member of the Executive Council — Application of the dominant purpose test to determine whether a charge amounts to a tax or levy — Sufficient nexus is required between the impugned charge and the regulatory scheme of the statute to determine whether the charge is a tax
dc.concourt.casehistory On application for confirmation of the order of constitutional invalidity granted by the High Court of South Africa, North West Division, Mahikeng:


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