Prior to 1994, South African taxpayers had little protection from fiscal legislation or the decisions, actions or conduct of the South African Revenue Service (“SARS”) that violated their common law rights. Parliament reigned supreme and in tax matters, the strict and literal approach to the interpretation of statutes was employed, with the judiciary often quoting the mantra that there is “no equity about tax”. The Income Tax Act (Act No 58 of 1962) was littered with discriminatory and unfair provisions based on age, religion, sex and marital status. Even unreasonable decisions taken by SARS could not be reviewed by the judiciary as “unreasonableness” was not a ground for review of the exercise of a discretion by SARS. On 27 April 1994, the constitutional order changed. Parliamentary supremacy was replaced with constitutional supremacy and the rights to privacy, equality, human dignity, property and just administrative action were codified in a Bill of Rights. The codification of these fundamental rights has materially changed the nature and extent of the rights of South African taxpayers. The objective of this thesis, therefore, is to identify, analyse and discuss South African taxpayers’ rights from a constitutional perspective. The following major conclusions can be drawn from the research done: - the judiciary have been forced to reappraise their approach to the interpretation of statutes from a “strict and literal” to a “purposive” approach that is in accordance with the values underpinning the new constitutional order; - new legislation has amended some of the so-called “reverse” onus of proof provisions that were constitutionally unsound – this should result in greater fairness and consistency for affected taxpayers especially in the area of when penalties may be imposed; - the concept of clean hands and good facts can influence the judiciary when arguing that a taxpayer’s right to just administrative action has been violated; and - discriminatory and unfair legislation and conduct on the part of SARS may and should be attacked on a substantive law basis, especially where human dignity is at stake. The overall conclusion is that taxpayers’ rights are more far-reaching than prior to 1994 but still have some way to go before they are fully interpreted and developed. / Accounting Science / D.Compt.

Prior to 1994, citizenship was one of the pillars upon which the erstwhile government's policy of separate development rested. The concepts of citizenship and nationality were manipulated by the apartheid government to justify the denationalisation of black people and the creation of different classes of citizenship. Race, colour and language were the distinguishing features used to classify people into the different classes of citizenship. With the advent of the new constitutional order in 1994, common citizenship and the rights associated with it were restored to all South Africans. This discussion shows how in the post-1994 constitutional order citizenship has become an element of nation-building, while on the other hand it continues to perpetuate discrimination against non-citizens. The study aims to further the debate regarding the ill treatment of non-citizens with a view of influencing legislative and policy reform to replace the existing laws which are biased against no-citizens. / Law / LL.M.

With the advent of a new constitutional dispensation in South Africa, intimate relationships that were not formally recognised, such as customary marriages, became fully recognised through designated legislation. Domestic partnerships are, however, afforded only limited recognition despite compelling reasons that lead people to domestic partnerships. Domestic partners are also discriminated against based on marital status despite a Constitution that forbids discrimination based on equality, human dignity and marital status. The object of this study is to investigate whether there are sufficient grounds to afford domestic partnerships full recognition similar to that granted to civil marriage. This study includes arguments in favour and against the recognition of domestic partnerships and a discussion of the reasons that lead people into domestic partnerships. There will also be an analysis of the draft Domestic Partnership Bill 36 of 2008 to determine the suitability of the draft Bill to regulate domestic partnerships. This investigation is conducted with reference to relevant draft Bills, legislation, and case law. / Private Law / LL. M.

Le contexte actuel de mondialisation et de mobilité des citoyens de tous les pays, qui parlent des langues diverses, change la composition culturelle et linguistique de la société québécoise. Cette diversification de la société remet en question la validité de certaines pratiques dans notre système judiciaire et, plus particulièrement, l’accessibilité à la justice pour tous les citoyens. La notion d’accès à la justice implique que tout justiciable possède le droit de participer en pleine égalité aux procédures qui se déroulent devant les tribunaux, ainsi que le droit à un procès équitable. La présente étude examine la pratique de l’un des plus importants tribunaux administratifs du Québec, le Tribunal administratif du travail (TAT), division santé et sécurité du travail. Le TAT offre aux travailleurs l’accès à la justice en pleine égalité, et dans le respect des règles de justice naturelle relativement aux demandes touchant leurs droits, mais sans fournir de services gratuits d’interprète aux travailleurs membres d’une minorité linguistique. Il s’agit des travailleurs qui ne parlent pas et ne comprennent pas la langue employée à l’audience, à savoir la langue française ou la langue anglaise. L’auteure examine le droit de ces travailleurs de bénéficier des services gratuits d’un interprète devant le TAT en raison du droit à l’égalité et du droit à un procès équitable garantis par les dispositions de la Charte canadienne des droits et libertés et de la Charte des droits et libertés de la personne. / The current context of globalization and mobility of citizens of all countries, who speak different languages, changes the cultural and linguistic composition of the Quebec society. This diversification of society challenges the validity of certain practices in our justice system, in particular the accessibility of justice for all citizens. The notion of access to justice implies that everyone has the right to participate fully in the proceedings before the courts, as well as the right to a fair trial. This study examines the practice of one of the largest administrative tribunals in Quebec, the Tribunal administratif du travail (TAT), Health and Safety Division. The TAT provides workers with equal access to justice, complying with the rules of natural justice with respect to claims affecting their rights, but without providing free interpreter services to minority language workers. These are workers who do not speak and do not understand the language used in a hearing, namely French or English. The author examines the right of these workers to free services of an interpreter before the TAT, pursuant to their right to equality and the right to a fair trial guaranteed by the provisions of the Canadian Charter of Rights and Freedoms and the Charter of Human Rights and Freedoms.

L’approche juridique de la notion de création est confuse. Elle est traditionnellement envisagée à travers les droits de propriété intellectuelle (droit d’auteur, brevet, dessins et modèles, etc.). Mais cette approche est insuffisante. Les droits fondamentaux permettent de s’en apercevoir. En effet, la création constitue à la fois une activité humaine (un acte créatif) et un objet de propriété (un bien créatif). L’acte créatif est garanti par la liberté de création. La nature de cette dernière demeure toutefois incertaine. Elle oscille entre un rattachement à la liberté d’expression ou à la liberté du commerce et de l’industrie. De plus, le test de proportionnalité conduit à examiner les limites de la liberté de création à l’aune des « lois du genre créatif ». Les droits fondamentaux invitent alors à dépasser la conception de l’acte créatif compris comme un message.Le bien créatif est protégé par le droit de propriété. Les droits fondamentaux conduisent cependant à remettre en cause la conception française des biens créatifs en soulignant davantage leur dimension économique. De plus, le test de proportionnalité implique de redessiner les limites du droit de propriété en tenant compte de ses fonctions sociales. En définitive, les droits fondamentaux brouillent la frontière entre le droit de propriété et le droit de la concurrence déloyale. / The legal approach to the notion of creation is vague. It is traditionally considered in the light of intellectual property rights (copyright, patent, design, etc.), but this approach is insufficient. Fundamental rights show us this. They let us distinguish between its different dimensions: creation as both a human activity (a creative act) and an object of property (a creative good). The freedom of creation protects and ensures the creative act. However, the nature of the former remains unclear. It fluctuates between falling within the freedom of expression and the freedom to conduct a business. Furthermore, the proportionality test leads to the limits of creative freedom being examined in terms of “laws of the creative type”. Fundamental rights then require us to go beyond the concept of the creative act as a message.The creative good is protected by property law. Fundamental rights, however, bring into question the French concept of a creative good by further emphasising their economic aspect. Moreover, the proportionality test means retracing the boundaries of property law by taking into account its social functions. Fundamental rights therefore blur the line between property law and unfair competition law.

Despite the fact that albinism affects several South Africans, it is a condition that remains deeply misunderstood. Albinism is steeped in myth and false notions, and is perceived by many as a curse and contamination. For years, persons living with albinism have been treated with doubt and suspicion. Also in schools and in the wider community, children with albinism are subjected to violence and ridicule. In certain areas on the African continent, including Southern Africa, persons living with albinism are killed for the trade in body parts for use as sacramental medicines, or sexually assaulted as a result of the belief that raping them may offer a cure for HIV/AIDS. All of this highlights the extreme vulnerability of persons living with albinism, not to mention the many violations of their fundamental rights that follow from the manner in which they are treated. Within the social context that frames the experience of persons living with albinism, the primary purpose of this study is to highlight some of the pertinent challenges faced by persons living with albinism in South Africa which compromise the full enjoyment of their fundamental rights as enshrined in the South African Constitution. The thesis makes a number of practical recommendations that will assist in promoting the legal position of this vulnerable group, while also contributing to a better understanding of albinism in general which will ultimately change negative perceptions and debunk the myths surrounding the condition. / Jurisprudence / LL. D.