How Have the Courts Decided What De Minimis is in Tax Law?

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 minimis concept in tax law. A doctrinal research methodology is employed with the focus on an analysis of predominantly reported judicial decisions...

Full description

Bibliographic Details

Published in:	Potchefstroom electronic law journal Vol. 27
Main Authors:	De Lange, Silke, Malan, Monique Tessa
Format:	Journal Article
Language:	Afrikaans English
Published:	North-West University 31-10-2024
Subjects:	De minimis non curat lex interpretation of statutes judicial discretion tax law trifling trivial
Online Access:	Get full text
Tags:	Add Tag No Tags, Be the first to tag this record!