Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
The constitutionality of retroactive tax legislation
Mini Dissertation (LLM)--University of Pretoria, 2019.
Saved in:
| Other Authors: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
University of Pretoria
2019
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613622909272064 |
|---|---|
| access_status_str | Open Access |
| author2 | Fritz, Carika |
| author_browse | Fritz, Carika |
| author_facet | Fritz, Carika |
| collection | Thesis |
| dc_rights_str_mv | © 2019 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, 2019. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/70096 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:04.809Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2019 |
| publishDateRange | 2019 |
| publishDateSort | 2019 |
| 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:2263/70096 The constitutionality of retroactive tax legislation Fritz, Carika ganta.zizipho@gmail.com Ganta, Zizipho UCTD Mini Dissertation (LLM)--University of Pretoria, 2019. In the constitutional dispensation in South Africa, the powers of the legislature flow from the constitution. Such powers must be exercised in a manner that aligns with the constitution. Consequently, retroactive taxation legislation must conform to the constitution. This mini-dissertation discusses the question whether retroactive taxation legislation is constitutionally valid. The constitutional validity of retroactive taxation legislation is tested through a discussion of the rule of law, the right to property and foreign law. The rule of law is a foundational value of the constitution and as such, it must be reflected in legislative measures. Whether the legislature is upholding the rule of law when enacting retroactive tax legislation is an issue that is discussed in the mini-dissertation. In addition, the rulings of the judiciary must also be informed by the rule of law, the role of the judiciary is also discussed. This study also discusses whether retroactive tax legislation constitutes a deprivation of property of the taxpayers. Furthermore, this study discusses whether retroactive tax legislation amounts to an arbitrary deprivation of property. The limitations clause is also discussed. This research also details the approach of foreign jurisdictions to retroactive tax legislation; this is done because the Constitution directs that the courts may consider foreign law when interpreting the Bill of Rights. Retroactive tax legislation is not prohibited in any of the considered foreign jurisdictions. Furthermore, this study finds that South Africa is distinguishable from the foreign jurisdictions based on the limitations clause of the constitution. Lastly, the writer provides a short summary and conclusion of this research. Mercantile Law LLM Unrestricted 2019-06-02T11:40:04Z 2019-06-02T11:40:04Z 2019/04/04 2019 Mini Dissertation Ganta, Z 2019, The constitutionality of retroactive tax legislation, LLM Mini Dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/70096> A2019 http://hdl.handle.net/2263/70096 en © 2019 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 The constitutionality of retroactive tax legislation |
| title | The constitutionality of retroactive tax legislation |
| title_full | The constitutionality of retroactive tax legislation |
| title_fullStr | The constitutionality of retroactive tax legislation |
| title_full_unstemmed | The constitutionality of retroactive tax legislation |
| title_short | The constitutionality of retroactive tax legislation |
| title_sort | constitutionality of retroactive tax legislation |
| topic | UCTD |
| url | http://hdl.handle.net/2263/70096 |