Commentary: Shuttleworth and Another v. South African Reserve Bank and Another

J. Hattingh, Commentary, Shuttleworth and another v South African Reserve Bank and another, (2015) 17 International Tax Law Reports 956, 957-962.

51 Pages Posted: 20 Aug 2018

Date Written: December 1, 2015

Abstract

A case comment dealing with a split-decision by the Constitutional Court of South Africa about the appropriate test to establish whether a government charge imposed pursuant to powers granted in legislation amounts to a 'tax'.

Keywords: Definition of tax, South Africa, Constitutional Law

JEL Classification: K10, K34, K23

Suggested Citation

Hattingh, Johann, Commentary: Shuttleworth and Another v. South African Reserve Bank and Another (December 1, 2015). J. Hattingh, Commentary, Shuttleworth and another v South African Reserve Bank and another, (2015) 17 International Tax Law Reports 956, 957-962., Available at SSRN: https://ssrn.com/abstract=3226958

Johann Hattingh (Contact Author)

University of Cape Town ( email )

Private Bag X3
Rondebosch
Cape Town, Western Cape 7701
South Africa

HOME PAGE: http://www.tax.uct.ac.za/aprof-johann-hattingh

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