Browsing PER: 2018 Volume 21 by Title
Now showing items 53-61 of 61
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The scope of the powers of the minister of finance in terms of section 48(1)(b) of the customs and excise Act 91 of 1964: An appraisal of recent developments in case law
(Vinti, C. 2018. The scope of the powers of the minister of finance in terms of section 48(1)(b) of the customs and excise act 91 of 1964: An appraisal of recent developments in case law. Potchefstroomse elektroniese regsblad = Potchefstroom electronic law journal, 2018(21):1-25. [http://dx.doi.org/10.17159/1727-3781/2018/v21i0a4268], 2018)This paper evaluates the scope of the powers of the Minister of Finance upon a request from the Minister of Trade and Industry to amend Schedule 1 to the Customs and Excise Act 91 of 1964 (hereafter, CEA) in respect of ... -
Some drastic measures to close a loophole: the case of pienaar brothers (PTY) LTD v commissioner for the South African Revenue Service(87760/2014) [2017] ZAGPPHC 231 (29 May 2017) and the targeted retroactive Amendment of Section 44 of the income tax Act58 of 1962
(PER / PELJ, 2018)A taxpayer has the right to arrange his tax affairs within the constraints of the law to his best advantage to pay the least amount of tax. Coupled with this right is the taxpayer's right ... -
Sounding the alarm: government of the republic of Namibia v LM and Women's Rights during childbirth in South Africa
(PER/PELJ, 2018)Government of the Republic of Namibia v LM [2014] NASC 19 (hereafter the LM case) concerns the involuntary sterilisation of women during childbirth. The Supreme Court of Namibia found that obtaining consent during the ... -
South Africans offering foreign military assistance abroad: how real is the risk of domestic prosecution?
(PER, 2018)This article discusses the efficacy of the existing Regulation of Foreign Military Assistance Act 15 of 1998, and the proposed Prohibition of Mercenary Activities and Regulation of Certain Activities in the Country of Armed ... -
The testamentary trust: is it a trust or a will? Hanekom v Voigt 2016 1 SA 416 (WCC)
(PER, 2018)The recent judgment in Hanekom v Voigt 2016 1 SA 416 (WCC) is evaluated in the light of the traditional understanding of the testamentary trust. It is evaluated from both a testamentary disposition and a trust law perspective, ... -
The testimonial competence of children: a need for law reform in South Africa
(PER, 2018)Modern-day research studies conducted on the victimisation of children in South Africa show that South African children in particular experience and witness exceptionally high levels of crime and consequently represent a ... -
Untitled: Securing land tenure in urban and rural South Africa (2017 University of KwaZulu-Natal Press)
(PER, 2018-01-16)This contribution provides a review of the book edited by Donna Hornby, Rosalie Kingwill, Lauren Royston and Ben Cousins, Untitled: Securing Land Tenure in Urban and Rural South Africa. It deals with the topic of land ... -
Values and the rule of law: foundations of the European Union – an inside perspective from the ECJ
(PER, 2018)Let us remember what has been written, ratified and set into force with the Treaty of Lisbon. The preamble of the Charter of Fundamental Rights starts out by stating: "The peoples of Europe, in creating an ever closer union ... -
"Violence" in sport and the violenti non fit iniuria defence: a perspective on the death of the cricket player Phil Hughes
(PER, 2018)This article evaluates the defence of violenti non fit inuiria in sport with specific reference to the principle of bonos mores or the “good morals” in society to tolerate injuries in sport. The increased prevalence of ...