Browsing PER: 2011 Volume 14 No 4 by Title
Now showing items 8-11 of 11
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The Southern African Development Community Trade Legal Instruments Compliance with Certain Criteria of GATT Article XXIV
(2011)Article XXIV of the General Agreement on Tariffs and Trade (GATT) lays down the legal principles with which regional trade agreements have to conform. Based on these principles, WTO members have the mandate to determine ... -
The Status and Role of Legislation In South Africa as a Constitutional Democracy : Some Exploratory Observations
(2011)This note explores the proposition that in the face of probably one of the most unequivocal forms of constitutional review in a modern day state, legislation in South Africa has since 27 April 1994 grown in status (and ... -
Ubuntu: An African Equity
(2011)In this paper the uses of ubuntu in constitutional law, criminal law, administrative law, the law of property, family law, delict and contract are investigated. Furthermore the theoretical objections to the use of ubuntu ... -
The Value Added Tax Implications of Illegal Transactions
(2011)In the case of MP Finance Group CC (In Liquidation) v CSARS the High Court of Appeal ruled that income "received by" a taxpayer from illegal gains will be taxable in the hands of the taxpayer. This article explores whether ...