31:
403:"Taxpayer confidentiality versus access to information, freedom of expression, and the public interest in the tax affairs of a state president: Arena Holdings PTY LTD T/A Financial Mail & Another v South African Revenue Service & Others"
376:
for confirmation, and the respondents in the High Court sought to appeal the High Court judgment. The
Constitutional Court heard argument on 23 August 2022, and it delivered its judgment on 30 May 2023.
365:; Zuma was named in papers but did not participate, and the Information Regulator, which is tasked with enforcing PAIA, filed notice of its intention to abide the court's decision.
549:
372:
ruled in the applicants' favour, declaring the relevant provisions of PAIA and TAA to be unconstitutional and invalid. The order of constitutional validity was referred to the
606:
350:
326:(PAIA). However, in March 2019, SARS refused his application on the basis that Zuma was entitled to confidentiality under PAIA under the Tax Administration Act, 2011 (TAA).
358:
323:
240:
202:
446:
611:
497:
354:
210:
197:
575:
373:
236:
41:
616:
471:
362:
523:
349:. In particular and in addition, they contended that this prohibition constituted an unjustifiable limitation on the constitutional
254:
Handing down judgment on 30 May 2023, the
Constitutional Court bench was split five-to-four on the constitutional question. Justice
333:
seeking an order that would grant access to Zuma's tax records. His application was joined by his employer, Arena
Holdings, and by
345:
to the extent that they prohibited SARS from disclosing tax information in circumstances in which such disclosure would be in the
385:
In
February 2024, amaBhungane reported that, the judgment notwithstanding, SARS had denied it access to Zuma's tax records.
271:
342:
304:
298:
330:
318:
107:
621:
338:
287:
247:. The application emanated from attempts by journalists to gain access to the tax records of former President
30:
52:
Arena
Holdings (Pty) Ltd trading as Financial Mail and Others v South African Revenue Service and Others
244:
626:
369:
232:
Arena
Holdings (Pty) Ltd t/a Financial Mail and Others v South African Revenue Service and Others
424:
309:
402:
414:
259:
158:
142:
111:
550:"ConCourt opens door for public access to taxpayer information — in limited circumstances"
346:
138:
103:
292:
283:
134:
600:
442:
255:
150:
126:
341:
organisation. The applicants contended that PAIA and TAA were inconsistent with the
313:
84:
239:
on tax confidentiality. The court held that tax confidentiality provisions of the
334:
154:
146:
279:
248:
130:
428:
419:
243:
and Tax
Administration Act, 2011 imposed unconstitutional limitations on
312:
by Zuma; those allegations emanated from various sources, notably from
322:. Thompson lodged his request to SARS in line with provisions of the
447:"The curious history of litigating for access to Zuma's tax records"
308:. He intended to use the tax records to investigate allegations of
329:
After SARS refused
Thompson's internal appeal, he approached the
275:
173:
Kollapen J (Baqwa, Majiedt, Mathopo and Rogers concurring)
87:; 2023 (8) BCLR 905 (CC); 2023 (5) SA 319 (CC); 86 SATC 1
498:"Constitutional Court grills lawyers on Zuma tax record"
472:"Sars appeals to ConCourt to keep Zuma's tax secrets"
185:
181:
Mhlantla J (Madlanga, Mbatha and Tshiqi concurring)
177:
169:
164:
122:
117:
96:
91:
80:
72:
57:
47:
37:
23:
282:. Thompson was a financial journalist employed by
576:"SARS blocks access to Zuma's tax records, again"
524:"Media wins as court lifts blanket tax secrecy"
368:On 16 November 2021, Judge Norman Davis of the
270:In early 2019, Warren Thompson applied to the
101:Arena Holdings v South African Revenue Service
24:Arena Holdings v South African Revenue Service
359:Minister of Justice and Correctional Services
357:. Their application was opposed by SARS, the
8:
324:Promotion of Access to Information Act, 2000
241:Promotion of Access to Information Act, 2000
203:Promotion of Access to Information Act, 2000
401:Tredoux, Liezel Gaynor (29 December 2023).
607:Constitutional Court of South Africa cases
29:
20:
418:
274:(SARS) with a request for access to the
258:wrote the majority judgment and Justice
393:
7:
374:Constitutional Court of South Africa
237:Constitutional Court of South Africa
42:Constitutional Court of South Africa
14:
612:South African administrative law
355:right of access to information
351:right to freedom of expression
211:right of access to information
198:right to freedom of expression
1:
407:Journal for Juridical Science
272:South African Revenue Service
262:wrote a dissenting opinion.
286:, which owned various major
278:records of former President
218:Tax Administration Act, 2011
104:[2021] ZAGPPHC 7799
643:
331:High Court of South Africa
235:is a 2023 decision of the
108:High Court of South Africa
617:2023 in South African law
190:
28:
339:investigative journalism
288:South African newspapers
207:public interest override
16:South African legal case
476:The Mail & Guardian
420:10.38140/jjs.v48i2.7910
319:The President's Keepers
85:[2023] ZACC 13
245:access to information
194:Access to tax records
61:30 May 2023
370:Pretoria High Court
363:Minister of Finance
221:tax confidentiality
582:. 21 February 2024
478:. 30 November 2021
310:tax non-compliance
228:
227:
634:
622:2023 in case law
592:
591:
589:
587:
572:
566:
565:
563:
561:
546:
540:
539:
537:
535:
520:
514:
513:
511:
509:
504:. 23 August 2022
494:
488:
487:
485:
483:
468:
462:
461:
459:
457:
439:
433:
432:
422:
398:
290:, including the
260:Nonkosi Mhlantla
215:right to privacy
118:Court membership
112:Gauteng Division
68:
66:
33:
21:
642:
641:
637:
636:
635:
633:
632:
631:
597:
596:
595:
585:
583:
574:
573:
569:
559:
557:
548:
547:
543:
533:
531:
522:
521:
517:
507:
505:
496:
495:
491:
481:
479:
470:
469:
465:
455:
453:
445:(1 June 2023).
441:
440:
436:
400:
399:
395:
391:
383:
347:public interest
268:
224:
64:
62:
17:
12:
11:
5:
640:
638:
630:
629:
624:
619:
614:
609:
599:
598:
594:
593:
567:
541:
528:Financial Mail
515:
489:
463:
451:Daily Maverick
443:Vos, Pierre de
434:
392:
390:
387:
382:
379:
293:Financial Mail
284:Arena Holdings
267:
264:
226:
225:
223:
222:
219:
216:
213:
208:
205:
200:
195:
191:
188:
187:
183:
182:
179:
175:
174:
171:
167:
166:
162:
161:
124:
123:Judges sitting
120:
119:
115:
114:
98:
94:
93:
89:
88:
82:
78:
77:
74:
70:
69:
59:
55:
54:
49:
48:Full case name
45:
44:
39:
35:
34:
26:
25:
15:
13:
10:
9:
6:
4:
3:
2:
639:
628:
625:
623:
620:
618:
615:
613:
610:
608:
605:
604:
602:
581:
577:
571:
568:
556:. 30 May 2023
555:
551:
545:
542:
530:. 31 May 2023
529:
525:
519:
516:
503:
499:
493:
490:
477:
473:
467:
464:
452:
448:
444:
438:
435:
430:
426:
421:
416:
412:
408:
404:
397:
394:
388:
386:
380:
378:
375:
371:
366:
364:
360:
356:
352:
348:
344:
340:
336:
332:
327:
325:
321:
320:
315:
311:
307:
306:
301:
300:
295:
294:
289:
285:
281:
277:
273:
265:
263:
261:
257:
256:Jody Kollapen
252:
250:
246:
242:
238:
234:
233:
220:
217:
214:
212:
209:
206:
204:
201:
199:
196:
193:
192:
189:
184:
180:
176:
172:
168:
165:Case opinions
163:
160:
156:
152:
148:
144:
140:
136:
132:
128:
125:
121:
116:
113:
109:
105:
102:
99:
97:Prior actions
95:
90:
86:
83:
79:
75:
71:
60:
56:
53:
50:
46:
43:
40:
36:
32:
27:
22:
19:
584:. Retrieved
579:
570:
558:. Retrieved
554:Sunday Times
553:
544:
532:. Retrieved
527:
518:
506:. Retrieved
502:Business Day
501:
492:
480:. Retrieved
475:
466:
454:. Retrieved
450:
437:
413:(2): 17–53.
410:
406:
396:
384:
367:
343:Constitution
328:
317:
314:Jacques Pauw
305:Sunday Times
303:
299:Business Day
297:
291:
269:
253:
231:
230:
229:
100:
92:Case history
51:
18:
335:amaBhungane
170:Decision by
73:Docket nos.
627:Jacob Zuma
601:Categories
389:References
361:, and the
280:Jacob Zuma
266:Background
249:Jacob Zuma
143:Mhlantla J
131:Madlanga J
127:Kollapen J
76:CCT 365/21
65:2023-05-30
429:2415-0517
381:Aftermath
159:Mbatha AJ
139:Mathopo J
135:Majiedt J
81:Citations
580:Business
316:'s book
186:Keywords
155:Baqwa AJ
151:Tshiqi J
147:Rogers J
586:6 March
560:6 March
534:6 March
508:6 March
482:6 March
456:6 March
178:Dissent
106:in the
63: (
58:Decided
427:
302:, and
337:, an
38:Court
588:2024
562:2024
536:2024
510:2024
484:2024
458:2024
425:ISSN
353:and
157:and
415:doi
276:tax
603::
578:.
552:.
526:.
500:.
474:.
449:.
423:.
411:48
409:.
405:.
296:,
251:.
153:,
149:,
145:,
141:,
137:,
133:,
129:,
110:,
590:.
564:.
538:.
512:.
486:.
460:.
431:.
417::
67:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
