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...

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Bibliographic Details
Main Author:	Du Toit, Genevieve
Format:	Dissertation
Language:	en
Published:	University of Cape Town 2014
Online Access:	http://hdl.handle.net/11427/4598

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spelling	ndltd-netd.ac.za-oai-union.ndltd.org-uct-oai-localhost-11427-45982020-10-06T05:11:18Z 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 University of Cape Town Faculty of Law Department of Commercial Law
collection	NDLTD
language	en
format	Dissertation
sources	NDLTD
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.
author	Du Toit, Genevieve
spellingShingle	Du Toit, Genevieve Estoppel and Substantive Legitimate Expectation in South African Tax Law
author_facet	Du Toit, Genevieve
author_sort	Du Toit, Genevieve
title	Estoppel and Substantive Legitimate Expectation in South African Tax Law
title_short	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_sort	estoppel and substantive legitimate expectation in south african tax law
publisher	University of Cape Town
publishDate	2014
url	http://hdl.handle.net/11427/4598
work_keys_str_mv	AT dutoitgenevieve estoppelandsubstantivelegitimateexpectationinsouthafricantaxlaw
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Estoppel and Substantive Legitimate Expectation in South African Tax Law

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