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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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| _version_ | 1867613155801169920 |
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| access_status_str | Open Access |
| author | Gabriel, Paula |
| author2 | Hattingh, Johann |
| author_browse | Gabriel, Paula Hattingh, Johann |
| author_facet | Hattingh, Johann Gabriel, Paula |
| author_sort | Gabriel, Paula |
| collection | Thesis |
| description | 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 fiscum principle provides that, in cases of ambiguity, legislation imposing a burden on a taxpayer should be construed in favour of the taxpayer (and against the fiscus). This thesis examines the approach of the Supreme Court of Appeal to the interpretation of fiscal legislation since its decision in Endumeni and asks whether this approach is compatible with the continued survival of the contra fiscum principle in South African law. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/40927 |
| institution | University of Cape Town (South Africa) |
| language | Eng |
| last_indexed | 2026-06-10T12:31:38.662Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/40927 The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle Gabriel, Paula Hattingh, Johann Commercial Law 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 fiscum principle provides that, in cases of ambiguity, legislation imposing a burden on a taxpayer should be construed in favour of the taxpayer (and against the fiscus). This thesis examines the approach of the Supreme Court of Appeal to the interpretation of fiscal legislation since its decision in Endumeni and asks whether this approach is compatible with the continued survival of the contra fiscum principle in South African law. 2025-02-12T10:29:33Z 2025-02-12T10:29:33Z 2024 2025-02-12T10:20:19Z Thesis / Dissertation Masters Masters http://hdl.handle.net/11427/40927 Eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Commercial Law Gabriel, Paula The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle |
| thesis_degree_str | Master's |
| title | The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle |
| title_full | The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle |
| title_fullStr | The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle |
| title_full_unstemmed | The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle |
| title_short | The approach of the Supreme Court of Appeal to the interpretation of fiscal legislation and the (unintentional) demise of the contra fiscum principle |
| title_sort | approach of the supreme court of appeal to the interpretation of fiscal legislation and the unintentional demise of the contra fiscum principle |
| topic | Commercial Law |
| url | http://hdl.handle.net/11427/40927 |
| work_keys_str_mv | AT gabrielpaula theapproachofthesupremecourtofappealtotheinterpretationoffiscallegislationandtheunintentionaldemiseofthecontrafiscumprinciple AT gabrielpaula approachofthesupremecourtofappealtotheinterpretationoffiscallegislationandtheunintentionaldemiseofthecontrafiscumprinciple |