Geld die gewone reëls en beginsels van wetsuitleg by die uitleg van belastingwetgewing?

[摘要] ENGLISH ABSTRACT:For many years the view of South African courts and academics have beenthat the literal meaning of words is the cornerstone in regard to theinterpretation of legislative provisions. This view has changed drastically overthe years and academics and the courts have later accepted that the intentionof the legislature is the determining factor in the interpretation of a legislativeprovision. In recent years the courts have also moved towards a morepurposive approach in interpreting legislative provisions.Despite these developments the belief remained with some academics andespecially tax practitioners that in the interpretation of fiscal legislation, theliteral meaning of words remains the deciding factor in the interpretation ofsuch legislation.In this study, the courts' approach in the interpretation of fiscal legislation, withspecific reference to the Income Tax Act 58 of 1962 is investigated in order todetermine whether a different approach is followed in the interpretation offiscal legislation in contrast with the interpretation of other legislation.This study first examines the principles applicable in the interpretation oflegislation in general and the developments that have taken place over theyears. This is necessary in order to set a standard against which theinterpretation of fiscal legislation may be measured.The study then examines the courts' approach to the interpretation of fiscallegislation and draws a comparison between the interpretation of fiscallegislation and the interpretation of legislation in general. In this regard thespecific theories of interpretation as well as the presumptions of interpretationis considered in detail.From this examination the conclusion is drawn that there are no grounds fordistinguishing between the interpretation of fiscal legislation and otherlegislation in general except for the fact that the concept of equity was neveraccepted and applied in the context of fiscal legislation whereas it has been inregard to other legislation. The specific reasons for this exception are alsodiscussed in detail.The impact of the Constitution of the Republic of South Africa on theinterpretation of legislation in general and fiscal legislation in particular is thenconsidered. From this examination the inference is drawn that theConstitution has no impact on the interpretation of fiscal legislation in so far asthe provisions of Chapter 2 of the Constitution are not infringed by a taxingprovision.

[发布机构] Stellenbosch University