Department of Mercantile Law
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Regulation of takeovers and mergers with an emphasis on the mandatory offer rule: a comparative and critical analysis of the law and the institutions that have been set up to enforce the law
(Stellenbosch : Stellenbosch University, 2019-04)ENGLISH ABSTRACT :This dissertation assesses the regulation of takeovers and mergers and the institutions created to enforce the law, from a comparative perspective. It uses South Africa as its point of departure and ... -
The right to just administrative action in the context of suspending the payment of disputed tax
(North-West University, Faculty of Law, 2017)Section 164(3) of the Tax Administration Act 28 of 2011 (hereafter TAA) provides a senior South African Revenue Service official (hereafter, respectively, SARS and senior SARS official) with discretionary powers to suspend ... -
A pluralist approach to the law of international sales
(North-West University, Faculty of Law, 2017)International trade can support economic development and social upliftment. However, people are often discouraged from contracting internationally due to differences in legal systems which act as a non-tariff barrier to ... -
Abuse of legal personality to avoid tax: Piercing the corporate veil as remedy in case of the abuse of legal personality for tax purposes
(Stellenbosch : Stellenbosch University, 2019-04)ENGLISH ABSTRACT : Companies are legal persons and as much part of commercial traffic as the natural persons owning and controlling them. Compared to one another, companies and natural persons nevertheless have very ... -
The models of attribution in the establishment of corporate liability revisited
(Stellenbosch : Stellenbosch University, 2019-04)ENGLISH ABSTRACT : The separate legal personality of a company is one of the cornerstones of modern corporate law. Nevertheless, due to the artificial nature of a company it has no inherent moral blameworthiness necessary ... -
The definitions of ‘inside information’ and ‘insider’ in the Financial Markets Act 19 of 2012
(Stellenbosch : Stellenbosch University, 2019-04)ENGLISH ABSTRACT : The definitions of ‘insider’ and ‘inside information’ in the Financial Markets Act 19 of 2012 are, as is the case with their international counterparts, central to the Act’s regulation of insider trading. ... -
The precarious employment position of ministers of religion : servants of God but not of the church
(Juta Law Publishing, 2017)South African courts have in recent years progressively extended protection against unfair dismissal to categories of persons not previously regarded as employees. Courts interpreted labour legislation in light of the ... -
Is South African trademark law out of shape? A comparative analysis of shape marks, in light of the recent SCA and CJEU Kit Kat decisions
(Juta Law, 2016-12)This article examines the recent litigation concerning the shape of the Kit Kat chocolate bar in South Africa, Europe and the UK in order to determine whether the South African legal position relating to shapes as trademarks ... -
The expediency of including claims based on disablement caused by sexual harassment in South Africas system of workers compensation
(Juta Law, 2016-12)This article investigates whether it is feasible to include compensation for disablement arising from a psychological disorder caused by sexual harassment in the South African workers’ compensation system. The authors argue ... -
Section 25 vortices (part 2)
(Juta Law, 2016-12)Even when he first identified the arbitrariness vortex, Roux pointed out that courts may well not follow the methodology set out in the FNB case strictly and that deviations might reduce the vortex effect in some cases. ... -
Section 25 vortices (part 1)
(Juta Law, 2016-10)Roux introduced the notion of the “arbitrariness vortex” to illustrate his observation that the constitutional court’s FNB decision could “telescope many of the issues that might have been addressed (and in comparative ... -
The right to a view reconsidered
(Juta Law, 2015-01)Traditionally, an existing, unimpeded view over or across neighbouring properties is considered a mere incidental advantage, interference with which is generally not actionable. Contrary to popular belief, the advantage ... -
Liability within company gr oups
(Juta Law, 2016-12)In Bank of Tokyo Ltd v Karoon the court held that the law does not involve itself with economics but with the law. This view was confirmed by the English appeal court in Adams v Cape Industries plc. These views were expressed ... -
Alternative strategies to protect the existing view from a property
(Juta Law, 2016-03)In terms of the common law, a South African property owner does not have an inherent right to the existing view from her property over adjoining properties, although the existing view from her property can be protected ... -
The interpretation of double taxation agreements : a comparative evaluation of recent South African case law
(Juta Law, 2016-10)Vogel and Rust describe the act of interpretation as unfolding a text, to bring it to be understood. The South African courts have recently had a number of opportunities to interpret double taxation agreements entered into ... -
Application of the housing clause during mortgage foreclosure : a subsidiarity approach to the role of the National Credit Act (part 2)
(Juta Law, 2014-01)The proportionality test to determine the justification of execution against a home revolves around various contextual considerations. Yet, it appears that the enquiry will largely centre on the size of the outstanding ... -
Application of the housing clause during mortgage foreclosure : a subsidiarity approach to the role of the National Credit Act (part 1)
(Juta Law, 2014-04)Direct execution of a judgment debt against immovable property - including those burdened with mortgage bonds - is permissible in the high court on the condition that "where the property sought to be attached is the primary ... -
Some thoughts on the meaning of expenditure in the Income Tax Act
(Juta Law, 2013-01)In calculating a taxpayer’s taxable income under the Income Tax Act 58 of 1962 (“the act”), a deduction of his “expenditure … actually incurred” is allowed against the taxpayer’s income. The meaning of the word “expenditure” ... -
The enforceability of tenants rights (part 2)
(Juta Law, 2012-01)In terms of the doctrine of notice the holder of an unregistered real right is protected to the extent that the right can be enforced against outside parties on the basis of their prior knowledge of it. The doctrine ... -
The enforceability of tenants rights (part 1)
(Juta Law, 2012-01)The purpose of the article is ultimately to align our current understanding of the nature of tenants' rights, according to basic common-law property principles, with their nature and role in the new constitutional dispensation. ...
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