Analysing and Comparing Warrantless Tax Inspections and Searches (Vol 22)

[2019] PER 17

Potchefstroom Electronic Law Journal

South Africa

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Ahmed v Minister of Home Affairs	2016 JOL 36695		South Africa	circa 2016		1
Economic Freedom Fighters v Speaker of the National Assembly; Democratic Alliance v Speaker of the National Assembly	2016 3 SA 580		South Africa	circa 2016	LexisNexis	55
South African Airways SOC v BDFM Publishers (Pty) Ltd	2016 JOL 35097		South Africa	circa 2016		1
CSARS v Prudence Forwarding (Pty) Ltd	2016 78 SATC 119		South Africa	circa 2016		1
Goqwana v Minister of Safety	[2015] ZASCA 186; 2016 1 SACR 384; [2016] 1 All SA 629	Supreme Court of Appeal of South Africa	South Africa	30 Nov 2015	SAFLII	6
Novartis SA (Pty) Ltd v Maphil Trading (Pty) Ltd	[2015] ZASCA 111; 2016 1 SA 518; [2015] 4 All SA 417	Supreme Court of Appeal of South Africa	South Africa	3 Sep 2015	SAFLII	163
Huang v Csars: in re Csars v Huang	2015 77 SATC 283		South Africa	circa 2015		1
"What's Good for the Goose is Good for the Gander – Warrantless Searches in terms of Fiscal Legislation"	2015 South African Law Journal 819	South African Law Journal	South Africa	circa 2015	HeinOnline	1
2015 South African Law Journal 820	2015 South African Law Journal 820	South African Law Journal	South Africa	circa 2015	HeinOnline	1
2015 South African Law Journal 843	2015 South African Law Journal 843	South African Law Journal	South Africa	circa 2015	HeinOnline	1
2015 South African Law Journal 845	2015 South African Law Journal 845	South African Law Journal	South Africa	circa 2015	HeinOnline	1
Spring Forest Trading CC v Wilberry (Pty) Ltd t/a Ecowash	[2014] ZASCA 178; 2015 2 SA 118	Supreme Court of Appeal of South Africa	South Africa	21 Nov 2014	SAFLII	30
MEC for Health, Eastern Cape v Kirland Investments (Pty) Ltd	[2014] ZACC 6; 2014 3 SA 481	Constitutional Court of South Africa	South Africa	25 Mar 2014	SAFLII	234
A Co v Commissioner for the South African Revenue Services	[2014] ZAWCHC 33; 2014 4 SA 549	High Court of South Africa - Western Cape Division	South Africa	17 Mar 2014	SAFLII	10
"The Extensive Powers of SARS in Requesting 'Relevant Material'"	[2014] Income Tax Journal 12	Income Tax Journal	India	circa 2014		1
LawCite Imador v S (A167/2013)	[2013] ZAWCHC 206; 2014 2 SACR 411	High Court of South Africa - Western Cape Division	South Africa	19 Dec 2013	SAFLII	11
Gaertner v Minister of Finance	[2013] ZACC 38; 2014 1 SA 442	Constitutional Court of South Africa	South Africa	14 Nov 2013	SAFLII	33
Master Currency (Pty) Ltd v Commissioner for South African Revenue Services (155/2012)	[2013] ZASCA 17; 2014 6 SA 66; [2013] 3 All SA 135	Supreme Court of Appeal of South Africa	South Africa	20 Mar 2013	SAFLII	6
"Rights against Unreasonable Search and Seizure in Tax: Canadian and New Zealand Approaches Compared"	[2013] New Zealand Journal of Taxation Law and Policy 222	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2013		1
[2013] Australian Journal of Taxation 138	[2013] Australian Journal of Taxation 138	Australian Journal of Taxation	Australia	circa 2013		1
"Inland Revenue's Powers of Search and Seizure and Taxpayers' Constitutional Rights"	[2013] Australian Journal of Taxation 133	Australian Journal of Taxation	Australia	circa 2013		1
Bert's Bricks (Pty) Ltd v Inspector of Mines, North West Region	[2012] ZAGPPHC 11	North Gauteng High Court, Pretoria	South Africa	9 Feb 2012	SAFLII	1
Maphango v Aengus Lifestyle Properties (Pty) Ltd	2012 3 SA 531		South Africa	circa 2012	LexisNexis	30
"A Warrantless Search of 'Premises' under the Tax Administration Bill"	[2012] Income Tax Journal 3	Income Tax Journal	India	circa 2012		1
2012 4 SA 593	2012 4 SA 593		South Africa	circa 2012	LexisNexis	1161
2011 Tsar 279-281	2011 TSAR 279-281		South Africa	circa 2011		1
2011 Tsar 270-271	2011 TSAR 270-271		South Africa	circa 2011		1
2011 Tsar 268-262	2011 TSAR 268-262		South Africa	circa 2011		1
2011 THRHR 665-668	2011 THRHR 665-668		South Africa	circa 2011		1
2011 THRHR 660-668	2011 THRHR 660-668		South Africa	circa 2011		2
Minister of Safety and Security v Sekhoto	[2010] ZASCA 141; 2011 5 SA 367; 2011 1 SACR 315; [2011] 2 All SA 157	Supreme Court of Appeal of South Africa	South Africa	19 Nov 2010	SAFLII	315
MV Iran Dastghayb Islamic Republic of Iran Shipping Lines v Terra-Marine SA	[2010] ZASCA 118; 2010 6 SA 493; [2011] 1 All SA 468	Supreme Court of Appeal of South Africa	South Africa	23 Sep 2010	SAFLII	10
Mpumalanga Department of Education v Ho ë rskool Ermelo	[2009] ZACC 32; 2010 2 SA 415	Constitutional Court of South Africa	South Africa	14 Oct 2009	SAFLII	113
Bertie Van Zyl (Pty) Ltd v Minister for Safety and Security	[2009] ZACC 11; 2010 2 SA 181	Constitutional Court of South Africa	South Africa	7 May 2009	SAFLII	78
Thint (Pty) Ltd v National DPP & others; Zuma & another v National DPP & others	[2008] ZACC 13; 2009 1 SA 1; 2008 2 SACR 421	Constitutional Court of South Africa	South Africa	31 Jul 2008	SAFLII	133
Bastian Financial Services (Pty) Ltd v General Hendrik Schoeman Primary School	[2008] ZASCA 70; 2008 5 SA 1; [2008] 4 All SA 117	Supreme Court of Appeal of South Africa	South Africa	30 May 2008	SAFLII	32
Sasria Ltd v Slabbert Burger Transport (Pty) Ltd (510/07)	[2008] ZASCA 73; 2008 5 SA 270; [2008] 4 All SA 255	Supreme Court of Appeal of South Africa	South Africa	30 May 2008	SAFLII	3
Raliphaswa v Mugivhi and Other (236/2007)	[2008] ZASCA 17; 2008 4 SA 154; [2008] 3 All SA 92	Supreme Court of Appeal of South Africa	South Africa	27 Mar 2008	SAFLII	8
Department of Land Affairs v Goedgelegen Tropical Fruits (Pty) Ltd	[2007] ZACC 12; 2007 6 SA 199	Constitutional Court of South Africa	South Africa	circa 2007	SAFLII	129
South African Police Service v Public Servants Association	[2006] ZACC 18; 2007 3 SA 521; [2007] 5 BLLR 383	Constitutional Court of South Africa	South Africa	13 Oct 2006	SAFLII	41
Magajane v Chairperson, North West Gambling Board	[2006] ZACC 8; 2006 5 SA 250; 2006 2 SACR 447	Constitutional Court of South Africa	South Africa	8 Jun 2006	SAFLII	45
Police and Prisons Civil Rights Union v Minister of Correctional Services	2006 2 All SA 175		South Africa	circa 2006		7
Platinum Asset Management (Pty) Ltd v Financial Services Board	[2005] ZAGPHC 126; 2006 4 SA 73	High Court of South Africa - Gauteng Division	South Africa	5 Dec 2005	SAFLII	8
Transnet Ltd v SA Metal Machinery Co (Pty) Ltd (147/2005)	[2005] ZASCA 113; 2006 6 SA 285; [2006] 1 All SA 352	Supreme Court of Appeal of South Africa	South Africa	29 Nov 2005	SAFLII	16
Minister of Health v New Clicks South Africa (Pty) Ltd	[2005] ZACC 14; [2006] 2 SA 311	Constitutional Court of South Africa	South Africa	30 Sep 2005	SAFLII	349
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	409
AM Moolla Group Ltd v CSARS	2005 JOL 15456		South Africa	circa 2005		2
Farocean Marine (Pty) Ltd v Malacca Holdings Ltd and Anohter (223/03)	[2004] ZASCA 58; 2005 1 SA 428; [2004] 3 All SA 279	Supreme Court of Appeal of South Africa	South Africa	28 May 2004	SAFLII	6
Standard General Insurance Co Ltd v Commissioner for Customs and Excise (622/02)	[2004] ZASCA 35; 2005 2 SA 166; [2004] 2 All SA 376	Supreme Court of Appeal of South Africa	South Africa	31 Mar 2004	SAFLII	10
Bato Star Fishing (Pty) Ltd v Minister of Environmental Affairs & others	[2004] ZACC 15; 2004 4 SA 490	Constitutional Court of South Africa	South Africa	12 Mar 2004	SAFLII	726
Phillips v DPP (CCT20/02)	[2003] ZACC 1; 2003 3 SA 345	Constitutional Court of South Africa	South Africa	11 Mar 2003	SAFLII	30
Aktiebolaget H ä ssle v Triomed (Pty) Ltd	[2002] ZASCA 103; 2003 1 SA 155; [2002] 4 All SA 138	Supreme Court of Appeal of South Africa	South Africa	12 Sep 2002	SAFLII	46
Van Rooyen v The State	[2002] ZACC 8; 2002 5 SA 246	Constitutional Court of South Africa	South Africa	11 Jun 2002	SAFLII	102
[2002] CLJ 540-543	[2002] CLJ 540-543			circa 2002		1
[2002] CLJ 540	[2002] CLJ 540			circa 2002		1
S v Abrahams	2002 1 SACR 116		South Africa	circa 2002		177
Ferucci v CSARS	2002 6 SA 219		South Africa	circa 2002	LexisNexis	4
Thoroughbred Breeders ’ Association v Price Waterhouse	[2001] ZASCA 82; 2001 4 SA 551; [2001] 4 All SA 161	Supreme Court of Appeal of South Africa	South Africa	1 Jun 2001	SAFLII	94
Metcash Trading Ltd v Commissioner, South African Revenue Service	2001 1 SA 1109		South Africa	circa 2001	LexisNexis	64
Government of the Republic of South Africa v Grootboom	[2000] ZACC 19; 2001 1 SA 46	Constitutional Court of South Africa	South Africa	4 Oct 2000	SAFLII	250
Investigating Directorate: Serious Economic Offences v Hyundai Motor Distributors (Pty) Ltd : In re Hyundai Motor Distributors (Pty) Ltd v Smit	[2000] ZACC 12; 2001 1 SA 545	Constitutional Court of South Africa	South Africa	25 Aug 2000	SAFLII	302
Dawood v Minister of Home Affairs	[2000] ZACC 8; 2000 3 SA 936	Constitutional Court of South Africa	South Africa	7 Jun 2000	SAFLII	211
Pharmaceutical Manufacturers Association of SA: In re Ex parte President of the Republic of South Africa	[2000] ZACC 1; 2000 2 SA 674	Constitutional Court of South Africa	South Africa	25 Feb 2000	SAFLII	581
Weenen Transitional Local Council v Van Dyk	2000 3 SA 435		South Africa	circa 2000	LexisNexis	7
South African Association of Personal Injury Lawyers v Heath	(2000) 10 BCLR 1131		Canada - British Columbia	circa 2000		3
S v Dlamini	[1999] ZACC 8; 1999 4 SA 623; 1999 2 SACR 51	Constitutional Court of South Africa	South Africa	3 Jun 1999	SAFLII	206
Minister of Land Affairs v Slamdien	1999 4 BCLR 413		Canada - British Columbia	circa 1999		6
Mistry v Interim Medical and Dental Council of South Africa	1998 ZACC 10; 1998 4 SA 1127	Constitutional Court of South Africa	South Africa	29 May 1998	SAFLII	76
Farjas (Pty) Ltd v Regional Land Claims Commissioner, KwaZulu-Natal	1998 5 BCLR 579		Canada - British Columbia	circa 1998		7
Fedics Group (Pty) Ltd & another v Murphy & others	1998 2 SA 617		South Africa	circa 1998	LexisNexis	11
Prinsloo v Van der Linde	[1997] ZACC 5; 1997 3 SA 1012	Constitutional Court of South Africa	South Africa	18 Apr 1997	SAFLII	163
Rudolph v Commissioner for Inland Revenue (CCT13/96)	[1996] ZACC 13; 1996 4 SA 552	Constitutional Court of South Africa	South Africa	11 Jun 1996	SAFLII	6
Case v Minister of Safety and Security; Curtis v Minister of Safety and Security	[1996] ZACC 7; 1996 3 SA 617	Constitutional Court of South Africa	South Africa	9 May 1996	SAFLII	55
Bogoshi v Van Vuuren NO; Bogoshi v Director: Office for Serious Economic Offences (543/93)	[1995] ZASCA 125; 1996 1 SA 785	Supreme Court of Appeal of South Africa	South Africa	13 Nov 1995	SAFLII	11
R v Jefferies	[1993] NZCA 401; [1994] 1 NZLR 290; (1993) 1 HRNZ 478; (1993) 10 CRNZ 202	Court of Appeal of New Zealand	New Zealand	16 Jul 1993	NZLII	88
Burgess v Commissioner of Inland Revenue	[1993] ZASCA 88; 1993 4 SA 161; 55 SATC 185	Supreme Court of Appeal of South Africa	South Africa	circa 1993	SAFLII	9
Solaglass Finance Co (Pty) Ltd v Commissioner for Inland Revenue (125/1989)	[1990] ZASCA 157; 1991 2 SA 257; [1991] 1 All SA 339	Supreme Court of Appeal of South Africa	South Africa	30 Nov 1990	SAFLII	8
Cot v CW (Pvt) Ltd	1990 2 SA 245		South Africa	circa 1990	LexisNexis	1
R v Dyment	[1988] 2 SCR 417; (1988) 55 DLR (4th) 503	Supreme Court of Canada	Canada	circa 1988		48
De Beers Holdings (Pty) Ltd v Commissioner for Inland Revenue	1986 1 SA 8		South Africa	circa 1986	LexisNexis	14
Hunter v Southam Inc	(1984) 11 DLR (4th) 641; (1984) 14 CCC (3d) 97; (1984) 41 CR (3d) 97; [1984] 2 SCR 145; 2 CPR (3d) 1; (1984) 6 WWR 577; 84 DTC 6467	Supreme Court of Canada	Canada	17 Sep 1984	Supreme Court of Canada	158
Association of Amusement and Novelty Machine Operators v Minister of Justice	1980 2 SA 636		South Africa	circa 1980	LexisNexis	19
Nkisimane v Santam Insurance Co Ltd	1978 2 SA 430		South Africa	circa 1978	LexisNexis	92
Breitenbach v Fiat SA (Edms) Bpk	1976 2 SA 226		South Africa	circa 1976	LexisNexis	232
Natal Estates Ltd v Secretary for Inland Revenue	1975 4 SA 177		South Africa	circa 1975	LexisNexis	15
Northwest Townships (Pty) Ltd v Administrator, Transvaal,	1975 4 SA 1		South Africa	circa 1975	LexisNexis	33
Stroud Riley & Co Ltd v SIR	1974 36 SATC 143		South Africa	circa 1974		2
Pottie v Kotze	1954 3 SA 719; 1954 4 All SA 77		South Africa	circa 1954	LexisNexis	41
Van Niekerk v Smit	1952 3 SA 17		South Africa	circa 1952	LexisNexis	4
Cir v King	1947 2 SA 196		South Africa	circa 1947	LexisNexis	13
Green v Commissioner of Customs and Excise	1941 WLD 128		South Africa - Transvaal	circa 1941		2
Sutter v Scheepers	[1932] AD 163			circa 1932		1
Itc 1470	52 SATC 88		South Africa	circa 2001		2
Naidoo v CIR	58 SATC 251		South Africa	circa 2001		1

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