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Estoppel and Substantive Legitimate Expectation in South African Tax Law
The purpose of this dissertation is to explore the legal avenues that may be open to taxpayers for holding the South African Revenue Services ('SARS') to the representations which it makes to the public in the form of general statements and specific rulings or directives. These avenues lie in two ar...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2014
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| _version_ | 1867613271678255104 |
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| access_status_str | Open Access |
| author | Du Toit, Genevieve |
| author_browse | Du Toit, Genevieve |
| author_facet | Du Toit, Genevieve |
| author_sort | Du Toit, Genevieve |
| collection | Thesis |
| description | The purpose of this dissertation is to explore the legal avenues that may be open to taxpayers for holding the South African Revenue Services ('SARS') to the representations which it makes to the public in the form of general statements and specific rulings or directives. These avenues lie in two areas of law, namely the doctrine of estoppel as it has been developed in a public law context, and (potentially) the realm of so-called substantive legitimate expectation. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/4598 |
| institution | University of Cape Town (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:33:28.738Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| 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:11427/4598 Estoppel and Substantive Legitimate Expectation in South African Tax Law Du Toit, Genevieve The purpose of this dissertation is to explore the legal avenues that may be open to taxpayers for holding the South African Revenue Services ('SARS') to the representations which it makes to the public in the form of general statements and specific rulings or directives. These avenues lie in two areas of law, namely the doctrine of estoppel as it has been developed in a public law context, and (potentially) the realm of so-called substantive legitimate expectation. 2014-07-30T18:12:05Z 2014-07-30T18:12:05Z 2014-07-30 Master Thesis Masters LLM http://hdl.handle.net/11427/4598 en application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Du Toit, Genevieve Estoppel and Substantive Legitimate Expectation in South African Tax Law |
| thesis_degree_str | Master's |
| title | Estoppel and Substantive Legitimate Expectation in South African Tax Law |
| title_full | Estoppel and Substantive Legitimate Expectation in South African Tax Law |
| title_fullStr | Estoppel and Substantive Legitimate Expectation in South African Tax Law |
| title_full_unstemmed | Estoppel and Substantive Legitimate Expectation in South African Tax Law |
| title_short | Estoppel and Substantive Legitimate Expectation in South African Tax Law |
| title_sort | estoppel and substantive legitimate expectation in south african tax law |
| url | http://hdl.handle.net/11427/4598 |
| work_keys_str_mv | AT dutoitgenevieve estoppelandsubstantivelegitimateexpectationinsouthafricantaxlaw |