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Harare High Court
OLYMPUS GOLD MINES LIMITED versus ZIMBABWE REVENUE AUTHORITY
LC/H/93/23
Case Details
Court
Harare High Court
Date
20 January 2021
Citation
LC/H/93/23
Neutral Citation
None
Outcome
unknown
Case Type
Application
Bench
Presiding
TAGU J
Full Bench
TAGU J
Areas of Law
Administrative LawTax LawConstitutional Law
Keywords
Advance tax rulingAdministrative actionSeparation of powersJudicial reviewTax administration
Tags
Tax rulingAdministrative lawSeparation of powers
legislation
Statutes Cited
- Revenue Authority Act
- Administrative Justice Act
- Income Tax Act
- Value Added Tax Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the High Court can issue a tax ruling in favor of the applicant","issue_type":"procedural/constitutional","dispositive":"yes","related_facts":"Section 34D of Revenue Authority Act, nature of tax rulings"}
- {"issue_text":"Whether the applicant has a cause of action","issue_type":"procedural","dispositive":"no (not reached due to first objection)","related_facts":"Nature of the relief sought"}
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background
Facts of the Case
Background
The applicant, a mining company, held virgin land for over 30 years as an investment and decided to develop it into residential/housing stands. Seeking an advance tax ruling on potential deductions under tax legislation, the applicant made three requests which were all denied by ZIMRA. The applicant approached the High Court seeking to have the tax ruling set aside and to be granted the relief provided for in the relevant tax statutes.
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