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Grundling v The State (Supreme Court of Appeal of South Africa)

Tuesday, 29 September 2015   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

The taxpayer was criminally charged with contravening section 59(1)(a) of the Value-Added Tax Act 89 of 1991 (VAT Act). The issue concerned which factors should be taken into account in the imposition of a sentence regarding contravention of section 59(1)(a) of Value-Added Tax Act 89 of 1991. 

The court held that to impose a non-custodial sentence would in the court view dilute the seriousness of the offences and indeed disregard the impact of the actual loss of R 18 780 334 to the fiscus. A sterner sentence other than a completely non-custodial sentence is called for and this would reflect the seriousness of the crimes committed. In the circumstances the court propose a sentence of 3 years’ imprisonment in terms of s 276(1)(i) of the Criminal Procedure Act 51 of 1977 so that while the mitigating factors have been taken into account the other objectives of sentence are indeed also reflected.

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