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KYK! Tiaan Koen gesels oor grond serwitute

Tiaan Koen van VDT Prokureurs brei uit oor serwitute en fokus op grond serwitute in die 8 November 2019 uitsending van GROOTplaas op kykNET.

Volg gerus die skakel om weer na die gesprek te kyk: 

November 15, 2019
Fee or tax? The court decides

Fee or tax? The court decides

by | Jul 2, 2026 | , ,

With effect from 1 July 2025, the City of Cape Town introduced three new charges on residential rate bills. These charges were challenged by the South African Property Owners’ Association (SAPOA) and AfriForum, who argued that they were unlawful and improperly calculated. The dispute culminated in court applications seeking declaratory orders that the charges were invalid because they were inconsistent with the Constitution, national legislation, and the City’s own By-Laws.

Pay first… maybe not

Pay first… maybe not

by | Jul 2, 2026 | , , ,

For decades, the South African Revenue Service (“SARS”) has relied on the “pay now, argue later” rule as a cornerstone of tax administration. This principle permits SARS to collect disputed taxes before the underlying dispute has been resolved, often placing significant financial strain on taxpayers. While the rule serves an important fiscal purpose, it also raises critical questions regarding fairness, proportionality, and the limits of administrative discretion.

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