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The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle
The decision of the Supreme Court of Appeal in Natal Joint Municipal Pension Fund v Endumeni Municipality 2012 (4) SA 593 (SCA) (“Endumeni”) enjoins the courts, when interpreting legislation, to consider the context of the document as a whole, in light of all the relevant circumstances. The contra f...
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| Format: | Thesis |
| Language: | Eng |
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Department of Commercial Law
2025
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