What’s in a name? The status of Tax Courts as courts of law
The South African legal system is host to a number of quasi-judicial decision-making bodies which, while having the power to make decisions which are authoritative and may be binding...
18 Apr 2024Tax & Exchange
Control
Recent environmental law developments impacting solar, battery and grid infrastructure projects
Solar PV and BESS projects excluded from environmental authorisation requirements under specified circumstances Over the past couple of years, several initiatives and revisions have...
18 Apr 2024Environmental
Law
VAT complexity or clarity: The Constitutional Court’s judgment in the Capitec Bank case
The deduction of value-added tax (VAT) is a fundamental principle of the operation of the VAT system. If a vendor who makes taxable supplies is denied the right to deduct VAT, then...
18 Apr 2024Tax & Exchange
Control