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Constitutional Court
Delta Beverages (Private) Limited v The Zimbabwe Revenue Authority
CCZ 8/25
Case Details
Court
Constitutional Court
Date
8 July 2025
Citation
CCZ 8/25
Neutral Citation
[2025] ZWCCZ 8
Outcome
unknown
Case Type
Application
Bench
Presiding
GOWORA JCC
Full Bench
GOWORA JCCHLATSHWAYO JCCPATEL JCC
Areas of Law
Constitutional lawTax lawAdministrative law
Keywords
Direct accessSupreme Court judgmentConstitutional rightsTax assessmentsFair hearingEqual protection
Tags
Direct access applicationTax disputeConstitutional challenge
legislation
Statutes Cited
- Constitution of Zimbabwe
- Constitution of Zimbabwe
- Constitution of Zimbabwe
- Constitution of Zimbabwe
- Constitution of Zimbabwe
- Revenue Authority Act
- Income Tax Act
- Value Added Tax Act
- Finance Act
- VAT Act
- Fiscal Appeals Court Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether Constitutional Court should grant direct access to challenge Supreme Court judgment","issue_type":"procedural","dispositive":"yes","related_facts":"Delta alleges Supreme Court violated constitutional rights"}
- {"issue_text":"Whether Supreme Court violated Delta's right to equal protection under s 56(1)","issue_type":"constitutional","dispositive":"no","related_facts":"Delta claims differential treatment compared to other litigants"}
- {"issue_text":"Whether Supreme Court violated Delta's right to fair hearing under s 69(2)","issue_type":"constitutional","dispositive":"no","related_facts":"Delta claims six material issues not determined"}
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background
Facts of the Case
Background
Delta Beverages challenged additional tax assessments issued by ZIMRA after an audit revealed the company had paid taxes in local currency despite receiving revenue in foreign currency. The High Court and Supreme Court upheld the assessments. Delta then sought direct access to the Constitutional Court alleging violations of its constitutional rights to equal protection and fair hearing, claiming the Supreme Court failed to determine six material issues.
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