CSARS v Van der Merwe and Others (7255/2019 )

We previously shared SARS’s media release in respect of the case in Alert 18, which can be accessed here.

The case involved an application brought by SARS against Mr van der Merwe in terms of the Vexatious Proceedings Act No. 3 of 1956. The order applied for sought to prevent Mr van der Merwe from instituting legal proceeding in his personal capacity, or in his capacity as a director, member or trustee of any company, close corporation or trust, against any person in any court without the prior leave of the court to do so and only if the court was satisfied that the proceedings would not be an abuse of the process of the court and that there were prima facie grounds for the proceedings.

This was brought on following a long history of litigation following Mr van der Merwe’s arrest for fraud and tax-related offences in 2004. Following an unsuccessful application for legal aid, Mr van der Merwe represented himself at the trial which continued for 15 years. This was only the first of several court battles initiated due to Mr van der Merwe’s conduct.

Find a copy of the court case here.

28/10/2021