The lawfulness of retrospective amendments in tax law

On 29 May 2017, Judge Fabricius delivered judgment in the Gauteng High Court in the case of Pienaar Brothers (Pty) Ltd vs Commissioner for the South African Revenue Service and the Minister of Finance, in a case dealing with the Taxation Laws Amendment Act, 2007 (the “Amending Act”) which inserted s…

http://www.polity.org.za/article/the-lawfulness-of-retrospective-amendments-in-tax-law-2017-07-19