Zobrazeno 1 - 10
of 21
pro vyhledávání: '"Fareed Moosa"'
Autor:
Fareed Moosa
Publikováno v:
Potchefstroom Electronic Law Journal, Vol 26 (2023)
Unlike during the apartheid era, high courts are no longer the terrain of advocates solely. By law, qualifying attorneys have a right of audience there. When attorneys render services usually performed by advocates and they secure a party-and-party c
Externí odkaz:
https://doaj.org/article/41076b1d2a27477394960b5677fa01ad
Autor:
Fareed Moosa
Publikováno v:
Potchefstroom Electronic Law Journal, Vol 22, Iss 2019, Pp 1-33 (2019)
Sections 45 and 63 of the Tax Administration Act 28 of 2011 (TAA) confer drastic information gathering powers on officials of the South African Revenue Service (SARS). On the one hand, section 45 permits warrantless routine (non-targeted) and non-rou
Externí odkaz:
https://doaj.org/article/50a43ca8e403416fad326df730c58a26
Autor:
Fareed Moosa
Publikováno v:
Potchefstroom Electronic Law Journal, Vol 24 (2021)
This article argues that the general approach to documentary interpretation articulated in Natal Joint Municipal Pension Fund v Endumeni Municipality 2012 4 SA 593 (SCA) (Endumeni) applies also to the interpretation of wills, subject to adaptation fo
Externí odkaz:
https://doaj.org/article/c4030d3f401a482a83d685445ab0cfd2
Autor:
Fareed Moosa
Publikováno v:
Potchefstroom Electronic Law Journal, Vol 23 (2020)
This article shows that, whereas a bilateral legal relationship exists between the South African Revenue Service (SARS) and a vendor in relation to value-added tax (VAT), a tri-partite legal relationship exists among the SARS, employees and employers
Externí odkaz:
https://doaj.org/article/986c5b03400e4eae909593b3713f6e94
Autor:
Fareed Moosa
Publikováno v:
South African Law Journal. 139:623-649
Taxation of legal costs in the high courts of South Africa is a quasi-judicial proceeding during which a Taxing Master assesses the fairness of a bill of costs, quantifies the amount payable to a cost creditor, and issues an allocatur which certifies
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::49f35fa0d65efcafa754d2be0355f853
https://doi.org/10.47348/salj/v139/i3a6
https://doi.org/10.47348/salj/v139/i3a6
Autor:
FAREED MOOSA
Publikováno v:
Journal for Juridical Science. 46:1-24
Sec. 63 of the Tax Administration Act 28 of 2011 (TAA) grants officials of the South African Revenue Service (SARS) access to taxpayers’ private and confidential information by, first, searching a taxpayer’s person and premises without a warrant
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f7a2e76510515c7b1a201d9305d0a7ff
https://doi.org/10.18820/24150517/jjs46.i2.1
https://doi.org/10.18820/24150517/jjs46.i2.1
Autor:
Fareed Moosa
Publikováno v:
Stellenbosch Law Review. 32:71-92
This article argues that regulation 3(2)(b), read with regulation 3(2)(c), issued pursuant to section 23(f) of the South African Citizenship Act 88 of 1995 (“1995 Act”), is invalid and ought to be set aside on judicial review. It is argued that t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7f59993c7312b09f0e54a9d55734882a
https://doi.org/10.47348/slr/v32/i1a4
https://doi.org/10.47348/slr/v32/i1a4
Autor:
Fareed Moosa
Publikováno v:
South African Law Journal. 138:171-196
The Tax Administration Act 28 of 2011 is a law of general application. Section 45 of the Act empowers a SARS official to enter, without a warrant, premises where a trade or enterprise is reasonably believed to be carried on in order to conduct an ins
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::adcde1901bfaa3b0eaa993dec68ee9b2
https://doi.org/10.47348/salj/v138/i1a8
https://doi.org/10.47348/salj/v138/i1a8
Autor:
Fareed Moosa
Publikováno v:
Tydskrif vir die Suid-Afrikaanse Reg. 2021:294-310
In hierdie artikel toon die outeur dat vir doeleindes van belastingadministrasie onder die Wet op Belastingadministrasie 28 van 2011, ’n belastingbetaler, afhangende van die besondere omstandighede, aanspraak kan maak op die gemeenregtelike voordel
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ba0462d7b5a0737a47722fd2d5d6fc72
https://doi.org/10.47348/tsar/2021/i2a5
https://doi.org/10.47348/tsar/2021/i2a5
Autor:
Fareed Moosa
Publikováno v:
South African Mercantile Law Journal. 33(1015-0099):364-383
Section 1(a) of the Constitution of the Republic of South Africa, 1996 stipulates that human dignity, the achievement of equality and the advancement of human rights and freedoms are foundational values of South Africa’s sovereign, democratic state
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dde2131104fd9857eb61a857da949532
https://doi.org/10.47348/samlj/v33/i3a2
https://doi.org/10.47348/samlj/v33/i3a2