On 29 May 2017, Judge Fabricius delivered judgment in the Gauteng High Court in the case of Pienaar Brothers (Pty) Ltd vs Commissioner for the South African Revenue Service and the Minister of Finance, in a case dealing with the Taxation Laws Amendment Act, 2007 (the “Amending Act”) which inserted section 44(9A) into the Income Tax Act, 1962 (the “Act”) ...
It has a long been a principle of company law that the debts of a company are not the debts of its shareholders. It may be a surprise to some that this principle does not apply to certain tax debts thanks to section 181 of the Tax Administration Act No.28 of 2011 (“section 181”). This section allows shareholders to be held jointly or individually liable for the tax debts of their company. At first glance it seems unfair to punish those who do not manage the day-to-day running of a company ...
The Little Master himself, Sachin Tendulkar, is heading to court in Australia against sporting goods manufacturer Spartan. For some context: Tendulkar retired from international cricket shortly after winning the 2011 World Cup. Even in retirement, Tendulkar remains by some distance, the most revered cricketer to ever play the game and the famous Matthew Hayden quote “I have seen God. He bats at no ...
Back in 2013, we wrote an article about the Madrid Protocol, the treaty that regulates the international trade mark registration system. We expressed the view that it was high time that South Africa joined this ever-growing club of nations. We expressed the hope that it would happen soon. It’s now mid- 2019 and... well we’re still waiting. We’re told that accession to the Madrid Protocol is imminent. The Madrid Protocol has been in the news of late ...
There was a highly unusual trade mark opposition matter in the USA recently. The case of In re Coscentra B.Vinvolved a comparison of two perfume bottles in the shape of a male torso. A company applied to register a male torso-shaped perfume bottle as a trade mark for perfumery. The application was refused on the basis of an existing trade mark registration for a male torso-shaped perfume bottle covering perfumery ...
The legal framework in Mauritius is constantly evolving to keep pace with the rapidly changing economic environment. With the enactment of the latest Finance (Miscellaneous Provisions) Act, 2018 (the “Act”) on 9 August 2018, the government approved amendments to some 68 Acts, with regulations to follow shortly ...
The Mauritian Limited Liability Partnerships Act, 2016 – what you need to knowDo LLPs have independent legal personality? The Mauritian Limited Liability Partnerships Act, 2016 (the “Act”) came into force on 3 January 2017, and provides for the establishment of limited liability partnership (“LLP”) structures in Mauritius. The LLP is a welcome and awaited addition to the various types of vehicles that can be created in Mauritius ...
In recent articles, we’ve discussed some of the IP implications of the Metaverse, cryptocurrency, and non-fungible tokens (“NFTs”). But when it comes to securing IP protection, what is really involved? This article provides background to these concepts and deals with some of the nitty-gritty as far as IP protection is concerned ...
The Metaverse, retail and brand protection When first confronted with concepts such as cryptocurrencies and NFTs, it took most of us quite some time before we felt it was “safe enough” to make our first online purchase. For some, it was a case of calling a friend to find out if their experience was legitimate before taking that leap! Well, safe to say this is no longer the case ...
Myriad Genetics is known as a leader in the market for diagnostic testing of BRCA1 and BRCA2 gene mutations that have been linked to breast and ovarian cancer. These same diagnostic tests were recently in the celebrity press, as Angelina Jolie announced she had been tested positive for the mutations, resulting in her electing to have a preventative double mastectomy ...
What are we to make of the comedian who changed his name to that of a well-known brand? A British comedian by the name of Joe Lycett recently changed his name to Hugo Boss – he did this formally, as in by deed poll. Hugo Boss is, of course, a very well-known fashion brand. The company, which was formed in Germany in 1924 and named after its founder, made uniforms for the German army during World War 2 but changed its focus, somewhat, in the post-war years ...
Effective from 12 April 2019, Rwanda has new regulations (the “Regulation on Banks' Major Investments and Placements” and the “Regulation on Banks' Shareholding and M&A”) governing major investments and placements by banks as well as the shareholding and M&A of banks. The new regulations repeal their predecessors, which have been in force for eight years ...
Uganda has taken a bold and long overdue step to revamp its 24-year old environmental law, the National Environment Act (Cap. 153) (the “NEA”). An amendment was necessary given the massive infrastructure projects in the energy sector, the planned infrastructure of a refinery and pipelines in the oil and gas space, the imminent production of oil, increasing urbanisation and the consequent pressures on land, and climate change ...
On 17 November 2017, the National Minimum Wage Bill was gazetted for public comment. Given that the Bill was the subject of negotiation and agreement at the National Economic Development and Labour Council (“NEDLAC”), its progress through the legislative process is likely to be fairly smooth. The Bill envisages that it should be in force by 1 May 2018. We highlight its most important provisions below ...
2017 looks set to bring about unprecedented change in South Africa when it comes to leave relating to the birth or adoption of a child. A fresh approach to maternity leave has already been sanctioned by the Labour Court, one that goes beyond the traditional notion that maternity leave should apply to biological mothers only. This groundbreaking development, which is already part of South African law, is discussed below ...
The New Rwandan Labour Code: a mixed bag of pro-employer and pro-employee changes Effective from 6 September 2018, Rwanda’s New Labour Code (law n° 66/2018 of 30/08/2018 regulating labour in Rwanda) repealedlaw n° 13/2009 of 27/05/2009 regulating labour in Rwanda(the “Repealed Labour Code”), which has been in force for over nine years. This article gives an overview of the key changes introduced by the New Labour Code ...
Recently, there have been a number of interesting judgments of the South African Labour Court regarding cost orders and new approaches have been adopted which signal a change as to how cost orders are approached in the Labour Court. Section 162 of the Labour Relations Act, 1995 (“LRA”) states that the Labour Court has discretion regarding the granting of cost orders, which is not dependent of the nature of the claim brought before the court ...
In addition to providing guidance on a number of transfer pricing related issues relating to aligning transfer pricing outcomes with value creation, the 2015 final report on Base Erosion and Profit Shifting - Actions 8 to 10 mandated follow-up work on the transfer pricing aspects of financial transactions. The Organisation for Economic Co-operation and Development’s (“OECD’s”) Committee on Fiscal Affairs Working Party No ...
Market participants are undertaking significant work to prepare for a transition away from the London Interbank Offered Rate (“LIBOR”). The Financial Conduct Authority (“FCA”) in the UK has made it clear that the publication and dissemination of LIBOR cannot be guaranteed after 2021. The launch and reform of preferred alternative reference rates to USD LIBOR and GBP LIBOR are important steps in this transition journey ...
general principles Legal professional privilege applies to communications between a client and legal advisor, where the legal advisor is acting in a professional capacity and is consulted in confidence for the purpose of the client obtaining legal advice (other than advice facilitating crime or fraud), and where legal professional privilege is claimed by that client ...
We have written before about the case concerning the look-a-like Range Rover Evoque on sale in China for a fraction of the price of the real thing. In this case, Jaguar Land Rover ("JLR") sued the makers of the copycat Land Wind X for copyright infringement. JLR have now won, with the court finding that five features of the vehicle were copied and that damages should be paid. According to one report, other car manufacturers are now considering similar actions ...
For the first time in employment law jurisprudence, the South African Constitutional Court has considered the nature and scope of the duty of good faith within the context of the contract of employment. This occurred in its recent decision inNUMSA obo Nganezi & Others v Dunlop Mixing and Technical Services (Pty) Ltd & Others. Factual background During August 2012, Dunlop’s employees embarked on a protected strike ...
It is a well-established principle of South African law that you may not take the law into your own hands. The remedy formulated to enforce this principle is the mandament van spolie.In its classic formulation, the mandament, or spoliation action, protects against a deprivation of possession otherwise than through a legal process. All a plaintiff need prove is that it was in peaceful and undisturbed possession of property and was deprived of that possession ...
In the recent judgment of Divine Inspiration Trading 205 (Pty) Limited and another v Katherine Gordon and 2 others, the Western Cape High Court found, in essence, that the rules of court override the interests protected under the Protection of Personal Information Act, 2013 (“POPIA”) and ordered that personal information be disclosed. In this matter, the applicants sought an order for the disclosure of Ms Gordon’s medical records from her medical practitioners ...