contra fiscum rule Archives

Tag: contra fiscum rule

Contra fiscum rule: Sentence and speaker meaning

Commissioner: SARS v Daikin Air Conditioning SA (Pty) Ltd This significant judgment suggests that there may be different rules of interpretation when dealing with statutes as opposed to contracts. In a dissenting judgment in the...

Fundamental contextual change: Supremacy to constitutional democracy

by GilesFiles | Apr 25, 2018 | 2018, 2018, Bill of Rights, Causes and defences, Central, Constitutional Court, Courts, Interpretation etc, JC Froneman, Judges, Landmark judgments, Legislation, philosophy / economics, Public policy, Sectors, Topics | 0 |

Marshall NO v Commissioner, South African Revenue Service Given the fundamental contextual change from legislative supremacy to constitutional democracy, the constitutional court decided that there is a need to re-examine an...