Metcash Trading Limited v Commissioner for the South African Revenue Service and Another [2000] ZACC 21 (24 November 2000)

Reported
Jurisdiction
South Africa
Citation
Metcash Trading Limited v Commissioner for the South African Revenue Service and Another [2000] ZACC 21 (24 November 2000)
Media Neutral Citation
[2000] ZACC 21
Court
Constitutional Court of South Africa
Law report citations
2001 (1) SA 1109 (CC)
2001 (1) BCLR 1 (CC)
Judges
Sachs J, Ngcobo J, Madala J, Cameron AJ, Mokgoro J, O’Regan J, Chaskalson P, Yacoob J, Goldstone J, Kriegler J, Langa DP
Judgment date
24 November 2000
Language
English
Type
Judgment
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Cited documents 4

Legislation 4
1. Magistrates' Courts Act, 1944 2746 citations
2. Promotion of Administrative Justice Act, 2000 2107 citations
3. Income Tax Act, 1962 1599 citations
4. Value-Added Tax Act, 1991 694 citations

Documents citing this one 16

Judgment 16
1. Florence v Government of the Republic of South Africa (CCT 127/13) [2014] ZACC 22 (26 August 2014) 30 citations
2. First National Bank of SA Limited t/a Wesbank v Commissioner for the South African Revenue Services and Another; First National Bank of SA Limited t/a Wesbank v Minister of Finance [2002] ZACC 5 (16 May 2002) 24 citations
3. Competition Commission of South Africa v Group Five Construction Limited [2022] ZACC 36 (27 October 2022) 11 citations
4. Mlungwana and Others v S and Another (Equal Education, Right2Know Campaign and UN Special Rapporteur on the Rights to Freedom of Peaceful Assembly and of Association as Amici Curiae) [2018] ZACC 45 (19 November 2018) 11 citations
5. Engen Petroleum Limited v The Business Zone 1010 CC t/a Emmarentia Convenience Centre (20513/2014) [2015] ZASCA 176 (27 November 2015) 10 citations
6. Commissioner for the South African Revenue Service v Langholm Farms (Pty) Ltd (1354/2018) [2019] ZASCA 163 (29 November 2019) 5 citations
7. Forge Packaging (Pty) Ltd v Commissioner for South African Revenue Service (21634/2021) [2022] ZAWCHC 119 (13 June 2022) 4 citations
8. Commissioner for South African Revenue Service v Capitec Bank Limited (94 of 2021) [2022] ZASCA 97 (21 June 2022) 3 citations
9. Competition Commission of South Africa v Group Five Construction Ltd [2022] ZACC 45 (27 October 2022) 3 citations
10. Delta 200 Properties (Pty) Ltd v Dale and Others (LCC 31/2019) [2020] ZALCC 16 (12 August 2020) 2 citations
11. Lueven Metals (Pty) Ltd v Commissioner for South African Revenue Service (728/2022) [2023] ZASCA 144 (8 November 2023) 2 citations
12. Bock and Others v Duburoro Investments (Pty) Ltd (228/2002) [2003] ZASCA 94 (26 September 2003) 1 citation
13. Commissioner for South African Revenue Service and Another v Richards Bay Coal Terminal (Pty) Ltd (1299/2021) [2023] ZASCA 39 (31 March 2023) 1 citation
14. Mobile Telephone Networks (Pty) Ltd v Commissioner for South African Revenue Service (855/2021) [2022] ZASCA 142 (24 October 2022) 1 citation
15. Barnard Labuschagne Incorporated v South African Revenue Service and Another [2022] ZACC 8 (11 March 2022)
16. Poulter v Commissioner for South African Revenue Service (A88/2023) [2024] ZAWCHC 54 (2 April 2024)