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Commissioner, South African Revenue Service v Pretoria East Motors (Pty) Ltd   flag 

[2014] ZASCA 91; 2014 5 SA 231; [2014] 3 All SA 266; 76 SATC 293
Supreme Court of Appeal of South Africa
South Africa
12th June, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
United Manganese of Kalahari (Pty) Ltd v Commissioner of the South African Revenue Service and four other cases (CCT 94/23; CCT 98/23; CCT 66/23; CCT 72/24; CCT 320/23) [2025] ZACC 2 Constitutional Court of South Africa South Africa 31 Mar 2025 SAFLII flag
Fund v Commissioner for the South African Revenue Service (VAT 22558) [2025] ZATC 4 South Africa Tax Court South Africa 11 Feb 2025 SAFLII flag
Taxpayer Arrow v Commissioner for the South African Revenue Service (IT 45776) [2024] ZATC 21 South Africa Tax Court South Africa 29 Nov 2024 SAFLII flag
Poulter   v CSARS [2024] ZAWCHC 97; 86 SATC 415; [2024] 2 All SA 876 High Court of South Africa - Western Cape Division South Africa 2 Apr 2024 SAFLII flag
Taxpayer RPC v Commissioner for the South African Revenue Service (VAT 1373 & 13862) [2023] ZATC 9 South Africa Tax Court South Africa 3 Jul 2023 SAFLII flag
Commissioner for the South African Revenue Service v Richards Bay Coal Terminal (Pty) Ltd (1299/2021) [2023] ZASCA 39; 86 SATC 145 Supreme Court of Appeal of South Africa South Africa 31 Mar 2023 SAFLII flag
Commissioner for the South African Revenue Service v Rappa Resources (Pty) Ltd [2023] ZASCA 28; 2023 4 SA 488; 85 SATC 517 Supreme Court of Appeal of South Africa South Africa 24 Mar 2023 SAFLII flag
Commissioner for the South African Revenue Service v Coronation Investment Management SA (Pty) Ltd (1269/2021) [2023] ZASCA 10; 2023 3 SA 404; [2023] 2 All SA 44; 85 SATC 413 Supreme Court of Appeal of South Africa South Africa 7 Feb 2023 SAFLII flag
ABC Mining (Pty) Ltd v Commissioner, South African Revenue Service [2021] ZATC 12 South Africa Tax Court South Africa 25 Feb 2021 SAFLII flag
ABC Trading CC v Commissioner of the South African Revenue Services (1712) [2020] ZATC 6; 83 SATC 60 South Africa Tax Court South Africa 29 Apr 2020 SAFLII flag
Africa Cash and Carry v Commissioner, South African Revenue Service [2019] ZASCA 148; 2020 2 SA 19; [2020] 1 All SA 1; 82 SATC 73 Supreme Court of Appeal of South Africa South Africa 21 Nov 2019 SAFLII flag
Wingate-Pearse v Commissioner for the South African Revenue Service [2019] ZAGPJHC 218; 2019 6 SA 196; [2019] 4 All SA 601; 82 SATC 21 South Gauteng High Court, Johannesburg South Africa 17 Jul 2019 SAFLII flag
XYZ (Pty) Ltd v Commissioner For The South African Revenue Service (13626) [2018] ZATC 12 South Africa Tax Court South Africa 17 May 2018 SAFLII flag
XYZ CC v Commissioner for the South African Revenue Service (14055) [2017] ZATC 19 South Africa Tax Court South Africa 20 Nov 2017 SAFLII flag
Commissioner for the South African Revenue Service v Kluh Investments (Pty) Ltd (115/2015) [2016] ZASCA 5; 2016 4 SA 580; 78 SATC 177; [2016] 2 All SA 317 Supreme Court of Appeal of South Africa South Africa 1 Mar 2016 SAFLII flag
CSARS v Capstone 556 (Pty) Ltd (20844/2014) [2016] ZASCA 2; 2016 4 SA 341; 78 SATC 231; [2016] 2 All SA 21 Supreme Court of Appeal of South Africa South Africa 9 Feb 2016 SAFLII flag
LawCite ABC (Pty) Ltd v Commissioner for the South African Revenue Service (IT12951 VAT855) [2016] ZATC 4; 78 SATC 132 South Africa Tax Court South Africa 12 Jan 2016 SAFLII flag
ABC (Pty) Ltd v Commission for the South African Revenue Service (A 129/2014) [2015] ZAWCHC 8 High Court of South Africa - Western Cape Division South Africa 6 Feb 2015 SAFLII flag
A v Commissioner for the South African Revenue Service (13132) [2014] ZATC 3; 77 SATC 93 South Africa Tax Court South Africa 8 Dec 2014 SAFLII flag
De Beers Pension Fund v Pension Fund Adjudicator (43222/13) [2014] ZAGPPHC 839 North Gauteng High Court, Pretoria South Africa 7 Oct 2014 SAFLII flag
ABC Ltd v Commissioner for the South African Revenue Services (12984) [2014] ZATC 8 South Africa Tax Court South Africa 5 Sep 2014 SAFLII flag
Ltd v Commissioner For The South African Revenue Service (A49/14) [2014] ZAWCHC 123; 2014 6 SA 195; 77 SATC 1 High Court of South Africa - Western Cape Division South Africa 26 Aug 2014 SAFLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Metcash Trading Ltd v Commissioner, South African Revenue Service 2001 1 SA 1109 South Africa circa 2001 LexisNexis flag
Commissioner for Inland Revenue v SA Mutual Unit Trust Management Co Ltd [1990] ZASCA 76; 1990 4 SA 529; 52 SATC 205 Supreme Court of Appeal of South Africa South Africa 23 Aug 1990 SAFLII flag
CIR v Da Costa [1985] ZASCA 32; 1985 3 SA 768; [1985] 2 All SA 335; 47 SATC 87 Supreme Court of Appeal of South Africa South Africa 24 May 1985 SAFLII flag
Commissioner for Inland Revenue v Nemojim (Pty) Ltd 1983 4 SA 935 South Africa circa 1983 LexisNexis flag
Malan v CIR 1983 3 SA 1; 45 SATC 59 South Africa circa 1983 LexisNexis flag
Barnato Holdings Ltd v Secretary for Inland Revenue 1978 2 SA 440 South Africa circa 1978 LexisNexis flag
Joffe & Co Ltd v Commissioner for Inland Revenue [1946] AD 157 circa 1946
Rand Ropes (Pty) Ltd v Commissioner for Inland Revenue [1944] AD 142 circa 1944
Bailey v Commissioner for Inland Revenue [1933] AD 204 circa 1933
Itc 1185 35 SATC 122 South Africa circa 1990 flag

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