BINDURA NICKEL CORPORATION LTD v ZIMBABWE REVENUE AUTHORITY 2008 (1) ZLR 152 (H)
Citation | 2008 (1) ZLR 152 (H) |
Case No | Judgment No. HH-30-08 |
Court | High Court, Harare |
Judge | Chatukuta J |
Heard | 12 October 2006 |
Judgment | 20 February 2008 |
Counsel | L Mazonde, for the applicant |
Case Type | Civil application |
Annotations | No case annotations to date |
Flynote
Interest — in duplum rule — applicability — limited to commercial transaction — not applicable to debts owed by taxpayer to the fiscus
Practice and procedure — parties — locus standi — company — holding company — action in respect of wholly owned subsidiaries — holding companies having locus standi
Revenue and public finance — interest — interest owed by taxpayer for unpaid or overdue taxes — accrual of interest — when accrual ceases — not limited by in duplum rule
This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.