№ files_lp_4_process_2_61095
Court directions outlining deadlines and legal questions for written submissions regarding the potential rescission of a certified statement under South African tax law in a Constitutional Court case.
Year: 2021
Jurisdiction: South Africa
Case Number: CCT 60/21
Parties: Barnard Labuschagne Incorporated; South African Revenue Service; Minister of Finance
Document Type: Court Directions
Court: Constitutional Court of South Africa
Registrar: Mr Stephen Cindi
Key Dates: Filing submissions by 1 December 2021 (applicant) and 8 December 2021 (respondents)
Legal References: Tax Administration Act 28 of 2011, Kruger v Commission for Inland Revenue 1966, Traco Marketing (Pty) Ltd v Minister of Finance 1998, Metcash Trading Ltd v Commissioner, South African Revenue Service 2001
Endorsements: Submission of unreported judgment in Barnard v Kommissaris van Binnelandse Inkomste CPD Case No A127/97 required
Instructions: Written submissions not exceeding 20 pages on rescission of certified statements and related legal questions
Price: 8 / 10 USD
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