Browsing Research Articles (Mercantile Law) by Title
Now showing items 61-80 of 82
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Reconciling the state's duties to promote land reform and to pay just and equitable compensation for expropriation
(Juta Law, 2006-01)The apparent conflict between the state’s duties to promote land reform (specifically equitable access to land, as provided for in s 25(5) of the Constitution, 1996) and to pay just and equitable compensation for expropriation ... -
Redesigning the South African Unemployment Insurance Fund : selected key policy and legal perspectives
(Juta Law Publishing, 2011-01)This contribution examines selected issues from a policy and legal perspective. Against the background of the broader social security reform agenda in South Africa and the vision of a comprehensive social security system, ... -
Replacing property rules with liability rules : encroachment by building
(Juta Law, 2008-12)According to South African common law, movables attached permanently to land lose their independence and become part of the land; the landowner 'acquires' ownership of them through accession. In encroachment cases it has ... -
Restraint of trade agreements in employment contracts : time for Pacta Sunt Servanda to bow out?
(Juta Law Publishing, 2011-01)Clauses in restraint of trade in employment contracts still lag behind in respect of protection afforded to employees. There is no legislation regulating these agreements and the unequal bargaining position of employees ... -
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 ... -
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 ... -
The role and function of trade usage in modern international sales law
(Oxford University Press, 2015-08)Trade usage reflects consistent and uniform business practices that are regularly followed in a particular trade. Trade usage has always played an important role in international sales as is evidenced by the lex mercatoria, ... -
The role of reputation in trade mark infringement
(Juta Law, 2018)The recent decision of the supreme court of appeal in PepsiCo v Atlantic Industries illustrates our courts’ failure to properly engage with the issue of the reputation of a trade mark in the assessment of whether there ... -
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 ... -
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. ... -
Share value shifting: a comparison between the anti-avoidance provisions in South African and Australian tax legislation
(Juta Law Publishing, 2007-02)INTRODUCTION: For as long as countries have imposed capital gains tax (CGT), taxpayers have been looking for ways of transferring economic value without becoming liable to pay it. Since CGT is usually triggered by the ... -
Should teachers have the right to strike? The expedience of declaring the education sector an essential service
(Juta Law Publishing, 2013-01)Concern about the impact of teachers' strikes on the right of children to basic education has led to calls that education should be designated an essential service. The authors argue that this is not feasible as it is not ... -
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” ... -
Sport and nuisance law
(Juta Law, 2010-01)The author analyses the Supreme Court of Appeal decision in Allaclas Investments (Pty) Ltd v Milnerton Golf Club and concludes that there is a good explanation for the seemingly harsh decision to interdict the golf club ... -
Steel and propane : the efficiency defence and horizontal mergers
(Juta Law, 2008-01)This contribution evaluates the impact of s 12(1)(a)(i) of the Competition Act 89 of 1998 (the 'efficiency defence') on horizontal mergers - that is to say, mergers between firms that compete in the same markets. Horizontal ... -
The taxation of trusts in SADC member States
(Juta Law, 2018)Many Southern African Development Community (“SADC”) member states use trusts and they have proved to be very popular in some of these states. This article examines the way in which income acquired by a trust is taxed in ... -
Telemedicine: a South African legal perspective
(Juta Law, 2008-01)The provision of healthcare services has changed rapidly and extensively over the past century, from what we now believe to be the cruel and inhumane treatments of the past, to the brilliant advances in technology currently ... -
To debar or not to debar : when to endorse a contractor on the register for tender defaulters
(Juta Law, 2008-01)The Prevention and Combating of Corrupt Activities Act 12 of 2004 (the Corruption Act) provides in s 29 for the creation by the National Treasury of a Register for Tender Defaulters. A court convicting a contractor on ... -
Trade usage : still law made by merchants for merchants
(Juta Law, 2016-03)INTRODUCTION: Trade usage has always played an important role in the legal regulation of international sales. For example, trade usage is used to define the concept of reasonable time in which the buyer or seller has to ... -
Transformative constitutionalism and the development of South African property law (part 1)
(Juta Law, 2005-01)One of the most complicated and controversial questions in contemporary South African legal theory is whether (and how, and why) constitutional provisions - particularly the rights provisions in the bill of rights - can ...
