The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle

Gabriel, Paula

The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle

Thesis / Dissertation

2024

Publisher

University of Cape Town

Department

Department of Commercial Law

Faculty

Faculty of Law

Abstract

The decision of the Supreme Court of Appeal in Natal Joint Municipal Pension Fund v Endumeni Municipality 2012 (4) SA 593 (SCA) (“Endumeni”) enjoins the courts, when interpreting legislation, to consider the context of the document as a whole, in light of all the relevant circumstances. The contra fiscum principle provides that, in cases of ambiguity, legislation imposing a burden on a taxpayer should be construed in favour of the taxpayer (and against the fiscus). This thesis examines the approach of the Supreme Court of Appeal to the interpretation of fiscal legislation since its decision in Endumeni and asks whether this approach is compatible with the continued survival of the contra fiscum principle in South African law.

Keywords

Commercial Law

Reference:

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Masters

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