Arena Holdings v South African Revenue Service
South African legal case / From Wikipedia, the free encyclopedia
Arena Holdings (Pty) Ltd t/a Financial Mail and Others v South African Revenue Service and Others is a 2023 decision of the Constitutional Court of South Africa on tax confidentiality. The court held that tax confidentiality provisions of the Promotion of Access to Information Act, 2000 and Tax Administration Act, 2011 imposed unconstitutional limitations on access to information. The application emanated from attempts by journalists to gain access to the tax records of former President Jacob Zuma.[1][2]
Quick Facts Arena Holdings v South African Revenue Service, Court ...
Arena Holdings v South African Revenue Service | |
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Court | Constitutional Court of South Africa |
Full case name | Arena Holdings (Pty) Ltd trading as Financial Mail and Others v South African Revenue Service and Others |
Decided | 30 May 2023 (2023-05-30) |
Docket nos. | CCT 365/21 |
Citation(s) | [2023] ZACC 13; 2023 (8) BCLR 905 (CC); 2023 (5) SA 319 (CC); 86 SATC 1 |
Case history | |
Prior action(s) | Arena Holdings v South African Revenue Service [2021] ZAGPPHC 7799 in the High Court of South Africa, Gauteng Division |
Court membership | |
Judges sitting | Kollapen J, Madlanga J, Majiedt J, Mathopo J, Mhlantla J, Rogers J, Tshiqi J, Baqwa AJ and Mbatha AJ |
Case opinions | |
Decision by | Kollapen J (Baqwa, Majiedt, Mathopo and Rogers concurring) |
Dissent | Mhlantla J (Madlanga, Mbatha and Tshiqi concurring) |
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Handing down judgment on 30 May 2023, the Constitutional Court bench was split five-to-four on the constitutional question. Justice Jody Kollapen wrote the majority judgment and Justice Nonkosi Mhlantla wrote a dissenting opinion.