Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
‘Tax exceptionalism': a South African tax law perspective
This study examines the manner in which South African courts approach the interpretation of fiscal legislation – by asking whether, courts are developing some sort of exceptional approach in statutory interpretation when it comes to tax law? This is the crux of the concept ‘tax exceptionalism', the...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | English Eng |
| Published: |
Department of Commercial Law
2025
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867614148720852992 |
|---|---|
| access_status_str | Open Access |
| author | Tembe, Fezile |
| author2 | Titus, Afton |
| author_browse | Tembe, Fezile Titus, Afton |
| author_facet | Titus, Afton Tembe, Fezile |
| author_sort | Tembe, Fezile |
| collection | Thesis |
| description | This study examines the manner in which South African courts approach the interpretation of fiscal legislation – by asking whether, courts are developing some sort of exceptional approach in statutory interpretation when it comes to tax law? This is the crux of the concept ‘tax exceptionalism', the misconception that tax law is fundamentally different and therefore should not be governed by the same rule of statutory interpretation that generally apply in the interpretation of all other legislation. For the first time this study examines this concept from South African perspective. In the discussion, the study makes an analysis to the recent court decisions namely Pienaar Bros, NWK and Brummeria cases, and looks at the approaches employed in the interpretation of these cases as tax matters. It further asks whether the same conclusions would have been reached if the above cases were not tax cases. Having considered the above decisions, the conclusion reached is that even after more than two decades of the Constitutional dispensation ‘tax exceptionalism' still exists in South Africa, and evidenced by the constant creation of new rules that apply exceptionally in the interpretation of fiscal legislation and not in all other legislations. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/41309 |
| institution | University of Cape Town (South Africa) |
| language | English Eng |
| last_indexed | 2026-06-10T12:47:26.592Z |
| 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:11427/41309 ‘Tax exceptionalism': a South African tax law perspective Tembe, Fezile Titus, Afton Tax Law This study examines the manner in which South African courts approach the interpretation of fiscal legislation – by asking whether, courts are developing some sort of exceptional approach in statutory interpretation when it comes to tax law? This is the crux of the concept ‘tax exceptionalism', the misconception that tax law is fundamentally different and therefore should not be governed by the same rule of statutory interpretation that generally apply in the interpretation of all other legislation. For the first time this study examines this concept from South African perspective. In the discussion, the study makes an analysis to the recent court decisions namely Pienaar Bros, NWK and Brummeria cases, and looks at the approaches employed in the interpretation of these cases as tax matters. It further asks whether the same conclusions would have been reached if the above cases were not tax cases. Having considered the above decisions, the conclusion reached is that even after more than two decades of the Constitutional dispensation ‘tax exceptionalism' still exists in South Africa, and evidenced by the constant creation of new rules that apply exceptionally in the interpretation of fiscal legislation and not in all other legislations. 2025-04-01T07:49:19Z 2025-04-01T07:49:19Z 2024 2025-04-01T07:39:10Z Thesis / Dissertation Masters Masters http://hdl.handle.net/11427/41309 en Eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | Tax Law Tembe, Fezile ‘Tax exceptionalism': a South African tax law perspective |
| thesis_degree_str | Master's |
| title | ‘Tax exceptionalism': a South African tax law perspective |
| title_full | ‘Tax exceptionalism': a South African tax law perspective |
| title_fullStr | ‘Tax exceptionalism': a South African tax law perspective |
| title_full_unstemmed | ‘Tax exceptionalism': a South African tax law perspective |
| title_short | ‘Tax exceptionalism': a South African tax law perspective |
| title_sort | tax exceptionalism a south african tax law perspective |
| topic | Tax Law |
| url | http://hdl.handle.net/11427/41309 |
| work_keys_str_mv | AT tembefezile taxexceptionalismasouthafricantaxlawperspective |