First National Bank of SA Limited t/a Wesbank v Commissioner for the South African Revenue Services and Another; First National Bank of SA Limited t/a Wesbank v Minister of Finance [2002] ZACC 5 (16 May 2002)

Reported
Jurisdiction
South Africa
Citation
First National Bank of SA Limited t/a Wesbank v Commissioner for the South African Revenue Services and Another; First National Bank of SA Limited t/a Wesbank v Minister of Finance [2002] ZACC 5 (16 May 2002)
Media Neutral Citation
[2002] ZACC 5
Court
Constitutional Court of South Africa
Law report citations
2002 (4) SA 768
2002 (7) BCLR 702
Judges
Sachs J, Madala J, Chaskalson CJ, Langa DCJ, Skweyiya AJ, Mokgoro J, O’Regan J, Yacoob J, Du Plessis AJ, Ackermann J, Kriegler J
Judgment date
16 May 2002
Language
English
Type
Judgment
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Cited documents 7

Judgment 4
  1. Carmichele v Minister of Safety and Security and Another (Centre for Applied Legal Studies Intervening) [2001] ZACC 22 (16 August 2001)
  2. Certification of the Constitution of the Republic of South Africa, 1996 [1996] ZACC 26 (6 September 1996)
  3. Ferreira v Levin NO and Others ; Vryenhoek and Others v Powell NO and Others [1995] ZACC 13 (6 December 1995)
  4. Metcash Trading Limited v Commissioner for the South African Revenue Service and Another [2000] ZACC 21 (24 November 2000)
Legislation 3
  1. Customs and Excise Act, 1964
  2. South African Revenue Service Act, 1997
  3. Value-Added Tax Act, 1991

Documents citing this one 23

Judgment 23
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  3. City of Johannesburg Metropolitan Municipality v Blue Moonlight Properties 39 (Pty) Ltd and Another [2011] ZACC 33 (1 December 2011)
  4. Commissioner for South African Revenue Service and Others v Dragon Freight (Pty) Ltd and Others (751 of 2021) [2022] ZASCA 84 (7 June 2022)
  5. Constantia Insurance Company Limited v Master of High Court, Johannesburg and Others (512/2021) [2022] ZASCA 179 (13 December 2022)
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  9. Maledu and Others v Itereleng Bakgatla Mineral Resources (Pty) Ltd and Another (Dlamini and Land Access Movement of South Africa as Amici Curiae) [2018] ZACC 41 (25 October 2018)
  10. Mannaru and Another v McLennan-Smith and Others (271/2021) [2022] ZASCA 137 (24 October 2022)
  11. Minister of Cooperative Governance and Traditional Affairs and Another v British American Tobacco South Africa (Pty) Ltd and Others (309 of 2021) [2022] ZASCA 89 (14 June 2022)
  12. Minister of Safety and Security v South African Hunters and Game Conservation Association [2018] ZACC 14 (7 June 2018)
  13. Mphela and Others v Haakdoornbult Boerdery CC and Others [2008] ZACC 5 (8 May 2008)
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  15. National Credit Regulator v Opperman and Others [2012] ZACC 29 (10 December 2012)
  16. National Director of Public Prosecutions v Botha NO and Another [2020] ZACC 6 (26 March 2020)
  17. Offit Enterprises (Pty) Ltd and Another v Coega Development Corporation (Pty) Ltd and Others [2010] ZACC 20 (18 November 2010)
  18. Rampul v Trustees of Mangrove Beach Centre : Body Corporate and Others (9823/2022P) [2022] ZAKZPHC 73 (15 December 2022)
  19. Reflect-All 1025 CC and Others v MEC for Public Transport, Roads and Works, Gauteng Provincial Government and Another [2009] ZACC 24 (27 August 2009)
  20. Roux v University of Stellenbosch N.N.O. and Others; University of Stellenbosch v Roux and Another (11368/15; 6577/22) [2023] ZAWCHC 36 (25 April 2023)
  21. Shoprite Checkers (Pty) Ltd v Member of the Executive Council for Economic Development, Environmental Affairs And Tourism, Eastern Cape and Others [2015] ZACC 23 (30 June 2015)
  22. South African Diamond Producers Organisation v Minister of Minerals and Energy NO and Others [2017] ZACC 26 (24 July 2017)
  23. South African Police Service v Police and Prisons Civil Rights Union and Another [2011] ZACC 21 (9 June 2011)