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Harare High Court
Nestle Zimbabwe (Pvt) Ltd v Zimbabwe Revenue Authority
HH 319/23
Case Details
Court
Harare High Court
Date
24 May 2023
Citation
HH 319/23
Neutral Citation
[2023] ZWHH 319
Outcome
unknown
Case Type
Application
Bench
Presiding
Ndlovu J
Full Bench
Ndlovu J
Areas of Law
Tax LawAdministrative Law
Keywords
Tax AssessmentIncome Tax ActNullitySupreme Court Judgment
Tags
Income TaxTax AssessmentSupreme Court Precedent
legislation
Statutes Cited
- Income Tax Act
- Income Tax Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the 17 January 2022 notices of assessments were legally valid","issue_type":"law","dispositive":"yes","related_facts":"Supreme Court declared 2016 assessments null; Respondent issued 2022 replacement assessments"}
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background
Facts of the Case
Background
The applicant challenged tax assessments issued by ZIMRA in January 2022 for tax years 2009-2013, which were issued to replace assessments that the Supreme Court had previously declared null and void. The applicant argued that since the Supreme Court had found the original 2016 assessments invalid, there were no valid assessments to amend or replace.
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