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?

Date

Authors

Publisher

South African Law Journal

Keywords

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)

Citation

2019 SALJ 404

URI

http://hdl.handle.net/20.500.12144/37096

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