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

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dc.contributor.advisorHattingh, Johann
dc.contributor.authorGabriel, Paula
dc.date.accessioned2025-02-12T10:29:33Z
dc.date.available2025-02-12T10:29:33Z
dc.date.issued2024
dc.date.updated2025-02-12T10:20:19Z
dc.description.abstractThe 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.
dc.identifier.apacitationGabriel, P. (2024). <i>The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle</i>. (). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/40927en_ZA
dc.identifier.chicagocitationGabriel, Paula. <i>"The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle."</i> ., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2024. http://hdl.handle.net/11427/40927en_ZA
dc.identifier.citationGabriel, P. 2024. The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle. . University of Cape Town ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/40927en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Gabriel, Paula AB - 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. DA - 2024 DB - OpenUCT DP - University of Cape Town KW - Commercial Law LK - https://open.uct.ac.za PB - University of Cape Town PY - 2024 T1 - The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle TI - The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle UR - http://hdl.handle.net/11427/40927 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/40927
dc.identifier.vancouvercitationGabriel P. The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle. []. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2024 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/40927en_ZA
dc.language.rfc3066Eng
dc.publisher.departmentDepartment of Commercial Law
dc.publisher.facultyFaculty of Law
dc.publisher.institutionUniversity of Cape Town
dc.subjectCommercial Law
dc.titleThe approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle
dc.typeThesis / Dissertation
dc.type.qualificationlevelMasters
dc.type.qualificationlevelMasters
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