Interpretation of Fiscal Statutes by the Courts A South African Tax Law Perspective
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- Englisch ausgewählt
Fr. 51.90
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Taschenbuch
Erscheinungsdatum
10.07.2017
Verlag
LAP LAMBERT Academic PublishingSeitenzahl
68
Maße (L/B/H)
22/15/0.5 cm
Gewicht
119 g
Sprache
Englisch
ISBN
978-3-330-07091-2
This study examines the way in which the South African judiciary approaches the interpretation of fiscal legislation. It refers back to the use of the literal/textual approach (traditional approach), its short comings and the modification of such approach if it leads to absurdity. It also explores the purposive and contextual approaches to the interpretation of fiscal statutes. It then analyses whether the advent of the Constitution (The Constitution of the Republic of South Africa of 1996) has brought a paradigm shift from the strict literal approach to the purposive approach. The conclusion reached is that the Constitution has been a catalyst for change from the literal/textual approach to a purposive approach. However, the conclusion does not shy away from showing that, in practice; there is a continued practical application of the literal/textual approach by South African courts. Moreover, it was concluded that there is an 'interpretation game' where judges uses their common sense in reaching their decisions rather than these rules of interpretation.
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