Estoppel and Substantive Legitimate Expectation in South African Tax Law

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dc.contributor.authorDu Toit, Genevieveen_ZA
dc.date.accessioned2014-07-30T18:12:05Z
dc.date.available2014-07-30T18:12:05Z
dc.date.issued2014-07-30
dc.description.abstractThe purpose of this dissertation is to explore the legal avenues that may be open to taxpayers for holding the South African Revenue Services ('SARS') to the representations which it makes to the public in the form of general statements and specific rulings or directives. These avenues lie in two areas of law, namely the doctrine of estoppel as it has been developed in a public law context, and (potentially) the realm of so-called substantive legitimate expectation.en_ZA
dc.identifier.apacitationDu Toit, G. (2014). <i>Estoppel and Substantive Legitimate Expectation in South African Tax Law</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/4598en_ZA
dc.identifier.chicagocitationDu Toit, Genevieve. <i>"Estoppel and Substantive Legitimate Expectation in South African Tax Law."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014. http://hdl.handle.net/11427/4598en_ZA
dc.identifier.citationDu Toit, G. 2014-07-30. Estoppel and Substantive Legitimate Expectation in South African Tax Law. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Du Toit, Genevieve AB - The purpose of this dissertation is to explore the legal avenues that may be open to taxpayers for holding the South African Revenue Services ('SARS') to the representations which it makes to the public in the form of general statements and specific rulings or directives. These avenues lie in two areas of law, namely the doctrine of estoppel as it has been developed in a public law context, and (potentially) the realm of so-called substantive legitimate expectation. DA - 2014-07-30 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - Estoppel and Substantive Legitimate Expectation in South African Tax Law TI - Estoppel and Substantive Legitimate Expectation in South African Tax Law UR - http://hdl.handle.net/11427/4598 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/4598
dc.identifier.vancouvercitationDu Toit G. Estoppel and Substantive Legitimate Expectation in South African Tax Law. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/4598en_ZA
dc.language.isoenen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.titleEstoppel and Substantive Legitimate Expectation in South African Tax Lawen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameLLMen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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