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A critical analysis of administrative action in the South African tax environment
Mini Dissertation (LLM)--University of Pretoria, 2014.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2015
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| _version_ | 1867613489438130176 |
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| access_status_str | Open Access |
| author2 | Louw, C (Adv.) |
| author_browse | Louw, C (Adv.) |
| author_facet | Louw, C (Adv.) |
| collection | Thesis |
| dc_rights_str_mv | © 2015 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM)--University of Pretoria, 2014. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/45993 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:57.501Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/45993 A critical analysis of administrative action in the South African tax environment Louw, C (Adv.) Mulder, Joandri UCTD Mini Dissertation (LLM)--University of Pretoria, 2014. Before the enactment of the Constitution, no specific right to judicial review existed. It formed part of the common law. This was changed by the Constitution. Section 33 of the Constitution now confers upon a person the right to administrative action that is lawful, reasonable and procedurally fair. PAJA was promulgated in order to give effect to this fundamental right as required by section 33. This thesis considers administrative law in general, i.e. the scope of section 33 and PAJA and the working thereof in the tax environment. Insight is furthermore provided on the appropriate forum to be approached by a taxpayer regarding judicial review proceedings in respect of the Commissioner‟s discretionary decisions. tm2015 Mercantile Law LLM Unrestricted 2015-07-02T11:06:19Z 2015-07-02T11:06:19Z 2015/04/16 2014 Mini Dissertation Mulder, J 2014, A critical analysis of administrative action in the South African tax environment, LLM Mini-dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/45993> A2015 http://hdl.handle.net/2263/45993 en © 2015 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD A critical analysis of administrative action in the South African tax environment |
| title | A critical analysis of administrative action in the South African tax environment |
| title_full | A critical analysis of administrative action in the South African tax environment |
| title_fullStr | A critical analysis of administrative action in the South African tax environment |
| title_full_unstemmed | A critical analysis of administrative action in the South African tax environment |
| title_short | A critical analysis of administrative action in the South African tax environment |
| title_sort | critical analysis of administrative action in the south african tax environment |
| topic | UCTD |
| url | http://hdl.handle.net/2263/45993 |