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Harare High Court
Bindura Nickel Corporation Ltd v The Zimbabwe Revenue Authority
HH 9-08
Case Details
Court
Harare High Court
Date
20 February 2008
Citation
HH 9-08
Neutral Citation
[2008] ZWHH 9
Outcome
unknown
Case Type
Application
Bench
Presiding
CHATUKUTA J
Full Bench
CHATUKUTA J
Areas of Law
Tax LawAdministrative Law
Keywords
in duplum rulefiscal debtstax intereststatutory interpretation
Tags
TaxInterestIn duplum ruleFiscal debts
legislation
Statutes Cited
- Income Tax Act
- Income Tax Act
- General Laws Amendment Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Does the applicant have locus standi to institute these proceedings?","issue_type":"procedural","dispositive":"no","related_facts":"Applicant's ownership of subsidiaries; direct financial interest; authorization to hold VAT refund"}
- {"issue_text":"Does the in duplum rule apply to fiscal tax debts?","issue_type":"law","dispositive":"yes","related_facts":"Nature of tax debts; statutory provisions; public policy considerations"}
- {"issue_text":"When does interest begin to accrue under section 71(2) of the Income Tax Act?","issue_type":"law","dispositive":"no","related_facts":"Wording of section 71(2); amendment history; notification dates"}
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background
Facts of the Case
Background
The applicant sought refund of $5,450,939,769.71 deducted by respondent from its VAT refund as interest on unpaid taxes of its wholly-owned subsidiaries. Applicant claimed the interest exceeded the in duplum rule. Respondent challenged applicant's locus standi and denied the in duplum rule applies to fiscal debts.
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