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Pienaar Brothers (Pty) Ltd v Commissioner for the South African Revenue Service (87760/2014)   flag  1

[2017] ZAGPPHC 231; 2017 6 SA 435; [2017] 4 All SA 175
North Gauteng High Court, Pretoria
South Africa
29th May, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Zalisa v South African Social Security Agency (82073/2018) [2019] ZAGPPHC 4 North Gauteng High Court, Pretoria South Africa 29 Jan 2019 SAFLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Attorney General of New South Wales v World Best Holdings Ltd [2005] NSWCA 261; 223 ALR 346; (2005) 63 NSWLR 557 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Aug 2005 AustLII flag 266
R Huitson v HMRC [2010] EWHC 97 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 1
Deutsche Morgan Genfell Group Plc v HMCIR [2006] UKHL 49 House of Lords United Kingdom circa 2006 BAILII flag 48
Spectrum Plus Ltd (in liq), Re; National Westminster Bank plc v Spectrum Plus Ltd [2005] UKHL 41; [2005] 4 All ER 209; [2005] 3 WLR 58; [2005] All ER (D) 368; [2005] 2 Lloyds Rep 275; [2005] 2 BCLC 269; [2005] BCC 694; [2005] 2 AC 680 House of Lords United Kingdom 30 Jun 2005 BAILII flag 47
Singh v Canada (Minister of Citizenship of Immigration) [2006] 3 FCR 70 Federal Court of Australia Australia circa 2006 Legal Online / Westlaw flag 1
Veldman v TPP, Witwatersrand Local Division 2007 3 SA 210 South Africa circa 2007 LexisNexis flag 14
Masiya v DPP, Pretoria 2007 5 SA 30 South Africa circa 2007 LexisNexis flag 23
Robertson v City of Cape Town 2004 5 SA 412 South Africa circa 2004 LexisNexis flag 5
Metcash Trading Ltd v Commissioner, South African Revenue Service 2001 1 SA 1109 South Africa circa 2001 LexisNexis flag 38
Dawood v Minister of Home Affairs 2000 2 SA 936 South Africa circa 2000 LexisNexis flag 2
Pharmaceutical Manufacturers Association of South Africa: In re Ex parte President of the Republic of South Africa 2000 3 SA 674 South Africa circa 2000 LexisNexis flag 1
Secretary of State for Social Services v Tunnicliffe [1991] 2 All ER 712 United Kingdom circa 1991 LexisNexis flag 67
Friedman NNO v CIR: In Re Phillip Frame Will Trust v CIR 1991 2 SA 340 South Africa circa 1991 LexisNexis flag 8
Bellairs v Hodnett 1978 1 SA 1109 South Africa circa 1978 LexisNexis flag 61
1 All Er 20 1 All ER 20 United Kingdom circa 2005 LexisNexis flag 5
Heil v Rankin [2001] QB 27 United Kingdom circa 2001 LexisNexis / Westlaw flag 2
L'Office Cherifien des Phosphates v Yamashita-Shinnihon Steamship Co Ltd (The Boucraa) [1994] 1 AC 486; [1994] 1 All ER 20; [1994] 1 Lloyds Rep 251; [1994] 2 WLR 39 United Kingdom circa 1994 LexisNexis / Westlaw flag 98
Birmingham Corporation v West Midland Baptist (Trust) Association [1970] AC 874; (1969) 3 All ER 172 United Kingdom circa 1969 LexisNexis / Westlaw flag 91
Donahue v Stevenson [1932] AC 562 United Kingdom circa 1932 LexisNexis / Westlaw flag 1
Zalisa v South African Social Security Agency (82073/2018) [2019] ZAGPPHC 4 North Gauteng High Court, Pretoria South Africa 29 Jan 2019 SAFLII flag
New Adventure Shelf 122 (Pty) Ltd v Commissioner of the South African Revenue Services (310/2016) [2017] ZASCA 29; 2017 5 SA 94; [2017] 2 All SA 784 Supreme Court of Appeal of South Africa South Africa 28 Mar 2017 SAFLII flag 2
City of Tshwane Metropolitan Municipality v Link Africa (Pty) Ltd (CCT184/14) [2015] ZACC 29; 2015 6 SA 440 South Africa 23 Sep 2015 SAFLII flag
Medox Ltd v Commissioner for the South African Revenue Service (20059/2014) [2015] ZASCA 74; 2015 6 SA 310 Supreme Court of Appeal of South Africa South Africa 27 May 2015 SAFLII flag 2
Cross-Border Road Transport Agency v Central African Road Services (Pty) Ltd [2015] ZACC 12; 2015 5 SA 370 Constitutional Court of South Africa South Africa 12 May 2015 SAFLII flag 15
Ronald Bobroff & Partners Inc v De La Guerre [2014] ZACC 2; 2014 3 SA 134 Constitutional Court of South Africa South Africa 20 Feb 2014 SAFLII flag 26
Bothma-Batho Transport (Edms) Bpk v S Bothma & Seun Transport (Edms) Bpk [2013] ZASCA 176; 2014 2 SA 494; [2014] 1 All SA 517 Supreme Court of Appeal of South Africa South Africa 28 Nov 2013 SAFLII flag 218
Mukaddam v Pioneer Foods (Pty) Ltd [2013] ZACC 23; 2013 5 SA 89 Constitutional Court of South Africa South Africa 27 Jun 2013 SAFLII flag 28
Agri South Africa v Minister for Minerals and Energy [2013] ZACC 9; 2013 4 SA 1; 2014 THRHR 313-333 Constitutional Court of South Africa South Africa 18 Apr 2013 SAFLII flag 29
National Credit Regulator v Opperman [2012] ZACC 29; 2013 2 SA 1 Constitutional Court of South Africa South Africa 10 Dec 2012 SAFLII flag 60
Oriani-Ambrosini, MP v Sisulu, MP Speaker of the National Assembly [2012] ZACC 27; 2012 6 SA 588 Constitutional Court of South Africa South Africa 9 Oct 2012 SAFLII flag 22
Natal Joint Municipal Pension Fund v Endumeni Municipality [2012] ZASCA 13; 2012 4 SA 593; [2012] 2 All SA 262; [2012] JOL 28621 Supreme Court of Appeal of South Africa South Africa 16 Mar 2012 SAFLII flag 716
Commissioner for South African Revenue Service v NWK Ltd (27/10) [2010] ZASCA 168; 2011 2 SA 67; [2011] 2 All SA 347 Supreme Court of Appeal of South Africa South Africa 1 Dec 2010 SAFLII flag 17
Law Society of South Africa v Minister of Transport [2010] ZACC 25; 2011 1 SA 400 Constitutional Court of South Africa South Africa 25 Nov 2010 SAFLII flag 54
Offit Enterprises (Pty) Ltd v Coega Development Corporation (Pty) Ltd [2010] ZACC 20; 2011 1 SA 293 Constitutional Court of South Africa South Africa 18 Nov 2010 SAFLII flag 14
Reflect-All 1025 CC v MEC for Public Transport, Roads and Works, Gauteng Provincial Government [2009] ZACC 24; 2009 6 SA 391 Constitutional Court of South Africa South Africa 27 Aug 2009 SAFLII flag 28
Weare & another v Ndebele [2008] ZACC 20; 2009 1 SA 600 Constitutional Court of South Africa South Africa 18 Nov 2008 SAFLII flag 17
Du Toit v Minister of Safety and Security (467/07) [2008] ZASCA 125; 2009 1 SA 176; [2009] 1 All SA 322 Supreme Court of Appeal of South Africa South Africa 30 Sep 2008 SAFLII flag 6
K v Minister of Safety and Security [2005] ZACC 8; [2006] DEJURE 471; 2005 6 SA 419; 2005 8 BLLR 749 Constitutional Court of South Africa South Africa 10 Apr 2006 SAFLII flag 74
Affordable Medicines Trust v Minister of Health [2005] ZACC 3; 2006 3 SA 247 Constitutional Court of South Africa South Africa 11 Mar 2005 SAFLII flag 249
City of Cape Town v Robertson [2004] ZACC 21; 2005 2 SA 323; [2005] JOL 13397 Constitutional Court of South Africa South Africa 29 Nov 2004 SAFLII flag 51
Mkontwana v Nelson Mandela Metropolitan Municipality [2004] ZACC 9; 2005 1 SA 530 Constitutional Court of South Africa South Africa 6 Oct 2004 SAFLII flag 73
Minister of Home Affairs v National Institute for Crime Prevention and the Reintegration of Offenders (NICRO) [2004] ZACC 10; 2005 3 SA 280 Constitutional Court of South Africa South Africa 3 Mar 2004 SAFLII flag 44
First National Bank of SA Ltd t/a Wesbank v Commissioner, South African Revenue Service; First National Bank of SA Ltd t/a Wesbank v Minister of Finance [2002] ZACC 5; 2002 4 SA 768 Constitutional Court of South Africa South Africa 16 May 2002 SAFLII flag 109
National DPP v Carolus [1999] ZASCA 101; 2000 1 SA 1127; [2000] 1 All SA 302 Supreme Court of Appeal of South Africa South Africa 1 Dec 1999 SAFLII flag 27
New National Party of South Africa v Government of the Republic of South Africa [1999] ZACC 5; 1999 3 SA 191 Constitutional Court of South Africa South Africa 13 Apr 1999 SAFLII flag 55
Cohen Brothers Furniture (Pty) Ltd v Minister of Finance (615/95) [1998] ZASCA 15; 1998 2 SA 1128; [1998] 2 All SA 163 Supreme Court of Appeal of South Africa South Africa 23 Mar 1998 SAFLII flag 1
President of the Republic of South Africa v Hugo [1997] ZACC 4; [1997] 4 SA 1 Constitutional Court of South Africa South Africa 18 Apr 1997 SAFLII flag 138
I Lady Smith (Pty) Ltd v C of IR [1996] ZASCA 35; 1996 3 SA 942; 58 SATC 229 Supreme Court of Appeal of South Africa South Africa 28 Mar 1996 SAFLII flag 26
Coetzee v Government of the Republic of South Africa [1995] ZACC 7; 1995 4 SA 631 Constitutional Court of South Africa South Africa 22 Sep 1995 SAFLII flag 70
Executive Council of the Western Cape Legislature v President of the Republic of South Africa (CCT27/95) [1995] ZACC 8; 1995 4 SA 877 Constitutional Court of South Africa South Africa 22 Sep 1995 SAFLII flag 57
Commissioner for Inland Revenue v Friedman NNO (14/91) [1992] ZASCA 190; 1993 1 SA 353; [1993] 1 All SA 306 Supreme Court of Appeal of South Africa South Africa 5 Nov 1992 SAFLII flag 17
Incledon (Welkom) (Pty) Ltd v Qwaqwa Development Corporation (480/88) [1990] ZASCA 85; 1990 4 SA 798; [1990] 2 All SA 561 Supreme Court of Appeal of South Africa South Africa 7 Sep 1990 SAFLII flag 13
Air Canada v British Columbia (1989) 59 DLR (4th) 161; [1989] 1 SCR 1161 Supreme Court of Canada Canada 4 May 1989 Supreme Court of Canada flag 46
Irwin Toy Ltd v Quebec (Attorney General) [1989] 1 SCR 927; (1989) 58 DLR (4th) 577; (1989) 39 CRR 193; 94 NR 167; 24 QAC 2; 35 CPR 93; 25 CPR (3d) 417 Supreme Court of Canada Canada - Quebec 27 Apr 1989 Supreme Court of Canada flag 108
Gustavson Drilling (1964) Ltd v Minister of National Revenue [1977] 1 SCR 271 Supreme Court of Canada Canada 4 Dec 1975 Supreme Court of Canada flag 17
United States v Carlton 512 US 26; 129 L Ed 2d 22; 114 SCt 2018 United States Supreme Court United States 13 Jun 1994 WorldLII flag 30
Pension Benefit Guaranty Corporation v RA Gray & Co 467 US 717; 81 L Ed 2d 601; 104 SCt 2709; 52 USLW 4810 United States Supreme Court United States 18 Jun 1984 WorldLII flag 168
Welch v Henry 305 US 134; 83 L Ed 87; 59 SCt 121 United States Supreme Court United States 19 Dec 1938 WorldLII flag 72
Calder v Bull 3 US 386; 1 L Ed 648; 2 Cranch 272; 3 Dall 269; 12 Wheat 303; 3 Dall 386 United States Supreme Court United States 1 Feb 1804 WorldLII flag 310
Curtis v Johannesburg Municipality 1906 TS 308 South Africa - Transvaal circa 1906 flag 31
Zantsi v Council of State, Ciskei (1995) 10 BCLR 1424 Canada - British Columbia circa 1995 flag 7
Bawn Pty Ltd v Metropolitan Meat Industry Board (1970) 72 SR (NSW) 466; (1970) 92 WN (NSW) 823 Supreme Court of New South Wales Australia - New South Wales circa 1970 flag 21
British Columbia v Imperial Tobacco Canada Ltd [2005] 2 SCR 473; [2005] SCC 49; [2005] SCJ No 50 Supreme Court of Canada Canada circa 2005 flag 2
Uniform Rules of Court (cf Petersen v Cuthbert & Co Ltd [1945] AD 420 circa 1945 113

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