Commentary: Pienaar Brothers (Pty) Ltd v Commissioner for the South African Revenue Service Another

J. Hattingh, Commentary, Pienaar Brothers (Pty) Ltd v Commissioner for the South African Revenue Service and another, (2017) 20 International Tax Law Reports 284, 288-293.

73 Pages Posted: 20 Aug 2018

See all articles by Johann Hattingh

Johann Hattingh

University of Cape Town (UCT) - Faculty of Law

Date Written: December 1, 2017

Abstract

A case comment dealing with the South African High Court's approach to test the constitutionality of retroactive tax legislation. The retroactive tax legislation in question belonged to two genres: it sought to address a perceived loophole in tax legislation and at the same time altered the design of the tax legislation. The comment assess the High Court's decision on whether the use of retroactive tax legislation in the particular circumstances was precluded by the Rule of Law or amounted to an arbitrary and an unjustifiable deprivation of property protected under South Africa's Constitution, 1996.

Keywords: Retroactive tax legislation, Rule of Law, Deprivation of property

JEL Classification: K10, K34

Suggested Citation

Hattingh, Johann, Commentary: Pienaar Brothers (Pty) Ltd v Commissioner for the South African Revenue Service Another (December 1, 2017). J. Hattingh, Commentary, Pienaar Brothers (Pty) Ltd v Commissioner for the South African Revenue Service and another, (2017) 20 International Tax Law Reports 284, 288-293.. Available at SSRN: https://ssrn.com/abstract=3226956

Johann Hattingh (Contact Author)

University of Cape Town (UCT) - Faculty of Law ( email )

Private Bag
Rondebosch 7701
South Africa

HOME PAGE: http://www.tax.uct.ac.za/aprof-johann-hattingh

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