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Greyvensteyn vs SARS – right vs obligation, can SARS prevent taxpayer international travel?

Overview

A summary of the Greyvensteyn and Other v Commissioner of South African Revenue Service and Others (B2495/2023) [2025] ZAGPPHC 128 (12 February 2025) case in which the Court had to determine the constitutionality of provisions in the Tax Administration Act.
AuthorSAICA (Nomvula Masehla: Project Director)
DivisionTax
Keywords
Constitutionality
fraud
joint liability
Categories
Tax
Date4 March 2025
File