In South Africa, copyright judgments are few and far between, especially judgments of the Supreme Court of Appeal (“SCA”). This makes the recent case of Tellytrack v Marshalls World of Sport (Pty) Ltd and others, worth noting, even if it does deal with a somewhat esoteric issue. The case concerned the world of horse racing ...
You know what it’s like – you have a cushy job, you’re earning well, you’re travelling the world. Yet, you’re still not happy. The head honcho stubbornly refuses to retire, the designated successor clearly isn’t right for the job, and you have this somewhat awkward relationship with the next-in-line ...
Mauritius started the year on a high note in the area of anti-money laundering and countering the financing of terrorism (“AML/CFT”) by issuing two complementary documents: the Anti-Money Laundering and Countering the Financing of Terrorism Handbook: 2020 (the “Handbook”) and the Guideline on Anti-Money Laundering and Combating the Financing of Terrorism and Proliferation (the “Guideline”) ...
On 17 January 2020, the Chief Inspector of Mines for the Mine Health and Safety Inspectorate of the Department of Mineral Resources and Energy issued new guidelines and guidance notes in the Government Gazette in terms of section 49(6) of the Mine Health and Safety Act, 1996 (the "MHSA"), making these guidelines legally enforceable. These new guidelines and guidance notes must be read and interpreted in conjunction with the MHSA ...
he President of the Federal Republic of Nigeria, Muhammadu Buhari, signed the Finance Bill, 2019 into law on 13 January 2020. The amendments announced by the Finance Act, 2020 (the “Act”) intend to increase revenue collection to fund public expenditure; ensure that tax laws are consistent with national tax policy objectives; and incentivise investment in infrastructure and capital markets ...
Unfair dismissal disputes arising from allegations of insubordination have had their fair share of attention from South African arbitrators and the courts. The latest of these decisions is that of the Labour Court inNaicker v Commission for Conciliation Mediation and Arbitration and Others. The employee in this matter, Ms Naicker, was employed by Africa Flight Services (a cargo handler) as a customer service agent ...
In May 2019, the South African Proposed Regulations Pertaining to the Financial Provision for the Rehabilitation and Remediation of Environmental Damage caused by Reconnaissance, Prospecting, Exploration, Mining or Production Operations, 2019 (the “2019 Regulations”) were released for public comment ...
Section 187(1)(c) of the South African Labour Relations Act, 1995 (“LRA”) has always been controversial because of the interplay between the definition of automatically unfair dismissals, employers’ rights to terminate contracts of employment on the basis of operational requirements and the institution of collective bargaining ...
Unfair dismissal disputes arising from allegations of insubordination have had their fair share of attention from South African arbitrators and the courts. The latest of these decisions is that of the Labour Court in Naicker v Commission for Conciliation Mediation and Arbitration and Others. The employee in this matter, Ms Naicker, was employed by Africa Flight Services (a cargo handler) as a customer service agent ...
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 ...
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 ...
Rwanda has adopted a ministerial order implementing the law on immigration and emigration, introducing various changes to the Rwandan immigration and emigration landscape. The ministerial order provides for a new type of work/residence permit (the Q1 permit), which allows the secondment of employees of multinationals to their subsidiaries and/or branches in Rwanda without employees being required to enter into employment contracts with a Rwandan company ...
On 12 June 2019, the Tax Court of South Africa delivered its judgment in ABC (Pty) Ltd v C:SARS (case no. 14287). The court was tasked with determining the application and interpretation of South African double taxation agreements (“DTAs”) entered into with the State of Kuwait (the “SA-KW DTA”), the Kingdom of the Netherlands (the “SA-NL Protocol”), and the Kingdom of Sweden (the “SA-SE Protocol”) ...
The various changes to the so-called debt waiver provisions in section 19 of the South African Income Tax Act, 1962 (the “Act”) and paragraph 12A of the Eighth Schedule to the Act in terms of the Taxation Laws Amendment Acts of 2017 and 2018 have come and gone. It is understood that there is now finality in terms of the debt waiver provisions as contained in the Act, which we discussed in a previous article ...
ANGOLA: Introduction of VAT postponed The introduction of value-added tax (“VAT”), scheduled for 1 July 2019, was postponed to October following discussions between the Angolan Government and the Business Technical Group (“GTE”), which advocated implementing VAT only in January 2020 ...
The Association Des Hoteliers et Restaurateurs Ile Maurice (“AHRIM”), an association of hotels and restaurants in Mauritius, and the Sea Users Association, an association of civilians, recently won an important appeal. The appeal was against the grant of an Environmental Impact Assessment (“EIA”) licence to a fish farming project by the Minister of Social Security, National Solidarity, and Environment and Sustainable Development ...
A recent landmark decision of the of the South African Metal and Engineering Industries Bargaining Council could see Commission for Conciliation, Mediation and Arbitration (“CCMA”) commissioners stripped of their discretion in granting legal representation for those involved in unfair dismissal disputes arising from misconduct or incapacity ...
On 18 March 2019, South Africa’s National Treasury published revised Electronic Services Regulations, significantly expanding the scope of electronically supplied services that are subject to value-added tax (“VAT”). The publication follows the Minister of Finance’s announcement in the 2017 Budget Review that the regulations defining electronic services would be broadened ...
Having gone through a number of substitutions and amendments, the debt reduction rules contained in section 19 of the South African Income Tax Act, 1962 (the “Act”) and paragraph 12A of the Eighth Schedule to the Act now provide for the implications arising for a debtor where a debt owed to a creditor is waived, cancelled or capitalised by way of the issue of shares etc ...
AFRICA: African Continental Free Trade Area Agreement enters into force The Parliament of Zimbabwe and the Ethiopian House of Representatives approved the African Continental Free Trade Area Agreement (“ACFTA”) on 14 March and 21 March 2019, respectively. The Moroccan Council of Government approved the ACFTA on 21 February 2019 ...
Introduction On 30 April 2019, the South African Revenue Service (“SARS”) published draft rules, schedules and forms for the implementation of the carbon tax and provided details on the envisaged carbon tax administration, including the registration of clients, licensing of emissions facilities, carbon tax environmental levy accounting and the application of allowances as rebates ...
The general requirements for a fair dismissal based on an employer’s operational requirements are found in section 189 of the South African Labour Relations Act, 1995 (“LRA”). However, section 189A provides for specific procedures and remedies, should an employer embark on a large-scale retrenchment. Various consequences flow from the fact that a proposed retrenchment falls within the scope of section 189A ...
It is standard practice that for a share transfer in a private limited liability company to be effective, the transferor and transferee must execute a share transfer form, pay stamp duty on it and present it to the company for registration, together with the related share certificate, if any. The Ugandan Companies Act, 2012 prohibits the transfer of shares unless a proper instrument of transfer has been delivered to the company ...
