Search Results - "De Lange, Silke"

How Have the Courts Decided What De Minimis is in Tax Law? by De Lange, Silke, Malan, Monique Tessa

“…This article analyses how South African courts have decided the applicability of the de minimis non curat lex maxim and, more broadly, considered the de…”
Get full text

Revoking a Decision to Suspend Payment of Disputed Tax "on Further Consideration": An Administrative Law Perspective by De Lange, Silke

“…The "pay now, argue later" rule entails that the obligation to pay tax and the right of the South African Revenue Service (SARS) to receive and recover tax are…”
Get full text

Exploring the South African tax consequences of a residential property lottery by Van Wyk, Danielle, De Lange, Silke

“…Background: Disposing of a residential property by way of a lottery sounds peculiar, but a number of these transactions relating to residential properties in…”
Get full text

The right to just administrative action in the context of suspending the payment of disputed tax by Van Wyk, Danielle, De Lange, Silke

“…Section 164(3) of the Tax Administration Act 28 of 2011 (hereafter TAA) provides a senior South African Revenue Service official (hereafter, respectively, SARS…”
Get full text