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Cape Town – Constitutional judgments can be a lengthy legal discourse that helps to continuously shape the law of the land. They also offer the odd gem by way of quotes.
In his majority judgment, Deputy Chief Justice of South Africa Dikgang Moseneke said these quotes on tax:
1. "Not many people relish paying taxes."
2. "Of taxes, none less than Thomas Jefferson observed: 'To compel a man [or woman] to furnish contributions of money for the propagation of opinions which he [or she] disbelieves . . . is sinful and tyrannical.'"
3. "Perhaps a less cynical and more felicitous posture on the subject is that of Justice Oliver Wendell Holmes Jr: 'I like to pay taxes; with them, I buy civilisation.'"
4. "Whatever one’s temperament on them may be, taxes seem certain and inconvenient."
5. "Indeed, in Gone with the Wind, Margaret Mitchell tersely warned: 'Death and taxes and childbirth! There's never any convenient time for any of them!'"
6. "Mr Shuttleworth, a prominent South African entrepreneur, feels that he has fallen victim to an invalid tax and wants it set aside by the courts."
In turning Shuttleworth's 2014 R250.5m exit charge victory on its head, the Constitutional Court on Thursday found that Shuttleworth's exit charge was not inconsistent with the Constitution.
Throughout the judgment Shuttleworth's payment was never referred to as a tax, but rather an exit charge.
