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| dc.date.accessioned | 2024-07-08T16:43:09Z | |
| dc.date.available | 2024-07-08T16:43:09Z | |
| dc.date.issued | 2024-08-15 | |
| dc.identifier.citation | [2025] ZACC 2 | |
| dc.identifier.uri | http://hdl.handle.net/20.500.12144/38411 | |
| dc.title | (a) Forge Packaging (Pty) Ltd v Commissioner for the South Africa Revenue Service; (b) United Manganese of Kalahari (Pty) Ltd v The Commissioner for the South African Revenue Service; (c) Rappa Resources (Pty) Ltd v The Commissioner for the South African Revenue Services; (d) Lueven Metals (Pty) Ltd v The Commissioner for the South African Revenue & (e) Absa Bank Limited & United Towers (Pty) Ltd v The Commissioner for the South African Revenue Service | en_US |
| dc.identifier.casenumber | CCT 66/23 | |
| dc.identifier.casenumber | CCT 94/23 | |
| dc.identifier.casenumber | CCT 98/23 | |
| dc.identifier.casenumber | CCT 320/23 | |
| dc.identifier.casenumber | CCT 72/24 | |
| dc.date.hearing | 15 August 2024 (Thursday) | |
| dc.contributor.judge | Rogers J | |
| dc.date.judgment | 31 March 2025 | |
| dc.link.judgment | https://collections.concourt.org.za/bitstream/id/64886/Judgment%20CCT%2094-23%20United%20Manganese%20of%20Kalahari%20(Pty)%20Limited%20v%20CSARS%20and%20four%20other%20cases.pdf | |
| dc.concourt.synopsis | Section 105 of Tax Administration Act 28 of 2011 — test for granting a direction — relevant considerations in granting or refusing direction — discretionary nature of power to grant direction — production of rule 53 record pending direction Peremption of appeal — relevant factors in overlooking | |
| dc.concourt.casehistory | On appeal from the Supreme Court of Appeal (hearing an appeal from the High Court of South Africa, Gauteng Division, Pretoria): |
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