Case Notes: Franchise agreements: The transfer of a business (franchise) as a going concern. PE Pack 4100CC v Sanders and Others

by | Oct 24, 2019 | SAMLJ, SAMLJ V26 I2

Case Notes: Franchise agreements: The transfer of a business (franchise) as a going concern. PE Pack 4100CC v Sanders and Others

Authors Christiaan Swart, Wilhelmina Germishuys

ISSN: 1996-2185
Affiliations: Senior Lecturer, University of South Africa; Lecturer, University of South Africa
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 533 – 541

Abstract

None

Case Notes: Is the supply of services in the duty-free area at an international airport in South Africa subject to VAT? Master Currency (Pty) Ltd v Commissioner for the South African Revenue Services

by | Oct 24, 2019 | SAMLJ, SAMLJ V26 I2

Case Notes: Is the supply of services in the duty-free area at an international airport in South Africa subject to VAT? Master Currency (Pty) Ltd v Commissioner for the South African Revenue Services

Authors S P van Zyl

ISSN: 1996-2185
Affiliations: Associate Professor, University of South Africa
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 515 – 532

Abstract

None

Analysis: Securing tax exemption for the income of a public school and the tax deductibility of donations to the school: Navigating the maze of South Africa’s Income Tax Act

by | Oct 24, 2019 | SAMLJ, SAMLJ V26 I2

Analysis: Securing tax exemption for the income of a public school and the tax deductibility of donations to the school: Navigating the maze of South Africa’s Income Tax Act

Authors R C Williams

ISSN: 1996-2185
Affiliations: Professor, School of Law, University of KwaZulu-Natal, Pietermaritzburg
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 498 – 514

Abstract

None

Analysis: A critical evaluation of the nature and operation of liens in South African law in comparison with Dutch law

by | Oct 24, 2019 | SAMLJ, SAMLJ V26 I2

Analysis: A critical evaluation of the nature and operation of liens in South African law in comparison with Dutch law

Authors Mitzi Wiese

ISSN: 1996-2185
Affiliations: Senior Lecturer, University of South Africa, Pretoria
Source: South African Mercantile Law Journal, Volume 26 Issue 2, 2014, p. 487 – 497

Abstract

None