De Jure最新文献_第8页

Depreciation allowances for tax purposes in periods of less than a year 一年以内的计提折旧免税额

De Jure Pub Date : 2023-04-17 DOI: 10.17159/2225-7160/2022/v55a11

R. Nel

{"title":"Depreciation allowances for tax purposes in periods of less than a year","authors":"R. Nel","doi":"10.17159/2225-7160/2022/v55a11","DOIUrl":"https://doi.org/10.17159/2225-7160/2022/v55a11","url":null,"abstract":"In tax legislation, a depreciation allowance is applied in three provisions and results in a reduction of taxable amounts. A depreciation allowance is calculated for the period an employer owned a vehicle prior to granting the right of use to an employee (paragraph 7(1) of the Seventh Schedule to the Income Tax Act and section 10(13) of the Value-Added Tax Act) or the period an asset was leased prior to acquisition by the lessee (section 8(5)(bB) of the Income Tax Act). Both periods could consist of or include a period of less than a year. The uncertainty of interest in this article is whether a depreciation allowance should be disregarded or not when a period of less than a year is concerned. The tax implications, wording, and context of the three tax provisions were considered with due regard for the limited current guidance offered by the SARS. The findings of this article suggest that a taxpayer following current guidance in the application of all three tax provisions would not be correct. In line with current guidance relating to paragraph 7(1) of the Seventh Schedule to the Income Tax Act, the depreciation allowance contemplated in section 10(13) of the Value-Added Tax Act should disregard a period of less than a year. Contrary to current guidance, the different context of the depreciation allowance contemplated in section 8(5)(bB) of the Income Tax Act is argued as affording the opportunity to apply the depreciation allowance when a period of less than a year is concerned. A depreciation allowance applied for a period of less than a year would result in a lower recoupment for inclusion in taxable income for normal tax purposes and, as a result, argued as beneficial to taxpayers.","PeriodicalId":41915,"journal":{"name":"De Jure","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77804618","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The legacy of afrophobia and white supremacy in the plight of African migrants in South Africa 南非非洲移民困境中的非洲恐惧症和白人至上主义遗留问题

De Jure Pub Date : 2023-04-17 DOI: 10.17159/2225-7160/2022/v55a12

Phenyo Sekati

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An analysis s 5A of the Divorce Act 70 of 1979 and its application to marriages concluded in terms of Islamic law 分析1979年颁布的《离婚法》及其对根据伊斯兰教法缔结的婚姻的适用

De Jure Pub Date : 2023-01-01 DOI: 10.17159/2225-7160/2023/v56a1

M. Abduroaf

{"title":"An analysis s 5A of the Divorce Act 70 of 1979 and its application to marriages concluded in terms of Islamic law","authors":"M. Abduroaf","doi":"10.17159/2225-7160/2023/v56a1","DOIUrl":"https://doi.org/10.17159/2225-7160/2023/v56a1","url":null,"abstract":"There has (to date) been no legislation enacted by the South African government that fully recognises marriages concluded in terms of Islamic law (Islamic marriages) as well as the Islamic law consequences that flow from these marriages. Some South African Muslims have opted to conclude marriages in terms of South African law (civil marriages) in addition to their Islamic marriages. This could be referred to as dual marriages. The civil marriages as well as its consequences (not the Islamic law consequences) would then be fully protected in terms of South African law. It is quite interesting to note that s 5A of the Divorce 70 of 1979 authorises a court to refuse the granting of a civil divorce if either of the parties would not be free to remarry subsequent to the granting of the civil divorce. This article analyses how s 5A of the Divorce Act 70 of 1979 applies to dual marriages. It looks at the impact of s 5 A of the Divorce Act on dissolution of dual marriages concluded by Muslims within the South African legal context. The dissolution of Islamic marriages within the South African legal context is looked at by way of introduction. The dissolution of a civil marriage within the context of a dual marriage (couple married in terms of Islamic law and civil law) is then looked at. The article concludes with an overall analysis of the findings and makes recommendations.","PeriodicalId":41915,"journal":{"name":"De Jure","volume":"217 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77070947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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The No-Confidence Vote: A Real Form of Parliamentary Control or a Means of Political Destabilization 不信任投票:议会控制的真正形式或政治不稳定的手段

De Jure Pub Date : 2022-12-21 DOI: 10.54664/njyu2569

Adelina Valkova

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Difference Between the Criminal Court’s Ability to Impose an Administrative Penalty and the Exemption from Criminal Liability Under Art. 78a of the Criminal Code 《刑法》第78a条规定的刑事法院行政处罚能力与刑事责任豁免的区别

De Jure Pub Date : 2022-12-21 DOI: 10.54664/ewnc9956

Atanaska Petkova

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New Instruments for International Legal Cooperation in Criminal Matters Dating from the 1970s. Convention on the Transfer of Persons Sentenced to Deprivation of Liberty to Serve Their Sentence in the State of Their Nationality: Historical and Legal Aspects 1970年代以来刑事事项国际法律合作的新文书。关于将被剥夺自由的人移送其国籍国服刑的公约:历史和法律方面

De Jure Pub Date : 2022-12-21 DOI: 10.54664/szxi6946

Elena Vicheva