Admitted Attorney of the High Court
Jean-Louis Nel is an Admitted Attorney of the High Court with a BCom and LLB degree from the University of Pretoria. He also holds a Master’s degree in Banking Law from the University of Pretoria and is currently enrolled for his LLM in Tax Law at the University of the Witwatersrand. He has experience in commercial law, tax law and litigation with a particular focus on tax litigation against the South African Revenue Services.
SARS is expected to exercise its considerable power to collect the correct amount of taxes to the benefit of the fiscus. However, this does not mean that rogue officials can act outside the law and appoint banks as collection agents, as they see fit.
Two cases exhibit the extent of SARS’ powers, albeit from opposing perspectives. The first demonstrates the big role SARS can play in both recovering the proceeds of state capture and in bringing the looters to book, while the second shows how devastating SARS’ powers can be when not exercised within the legislative framework.