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n Business Tax and Company Law Quarterly - Retrospective legislation : do taxpayers have any recourse?

Volume 5, Issue 1
  • ISSN : 2219-1585

Abstract

This article explores the seemingly ever-increasing use of retrospective legislation by the National Treasury and SARS. It explores the South African precedent that may apply to limit the ability of the revenue authorities to enact retrospective legislation. While the article recognises that the possibility of successfully opposing the adoption of retrospective legislation on constitutional grounds is limited, it argues that there are circumstances where taxpayers could mount a successful constitutional challenge. The article concludes that, while taxpayers will not automatically be able to rely on the perceived unconstitutionality of retrospective legislation, they should nevertheless consider whether the facts of their particular case find application in the limited situations where a constitutional challenge may be successful.

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/content/btclq/5/1/EJC173412
2014-03-01
2019-12-15

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