Dissertation (LLM )--Stellenbosch University, 2002. / Copy not signed by author. / ENGLISH ABSTRACT: The use of co-operative pools in the South African Agricultural sector is a
common phenomenon and an accepted commercial practice. Although it has
seldom been at issue, the pool relationship between producers and the cooperative
undoubtedly has certain legal consequences for the respective parties.
Our courts have never addressed the aforementioned legal consequences
authoritatively, probably because until now no disputes have arisen which could
not be settled through negotiation between the parties concerned.
Recently die legal nature of the pool relationship has became more of an issue
primarily because of queries issued by the South African Revenue Service
regarding the treatment of co-operative pools for purposes of income tax.
Although this study is not aimed at addressing the income tax issues as regards
the pool relationship, determining the legal nature of the pool relationship will be
decisive for determining how co-operative pools should be treated for tax
purposes. In addition to tax-related consequences, the legal nature of the pool
relationship will necessarily also be decisive for issues such as insolvency and
breach of contract.
In this study the courts' approach to the classification of new types of contracts
will be examined in order arrive at an underlying principle for evaluating the
contractual nature of the pool relationship.
After completion of the aforementioned examination, the functional
characteristics of the pool relationship will be outlined and the implications
thereof in respect of the law of things determined.
The next stage involves the comparison of the functional characteristics of the
pool relationship with the essential features of certain types of contracts to determine whether the pool relationship may be classified as one of these types
of contract.
From the aforementioned investigation it seems that the pool relationship does
not satisfy the essential requirements of a contract of partnership, representation,
the 'undisclosed principal' situation or mandate.
The manner in which new types of contracts are classified in South African law
is then revisited and proposals are made as to a possible methodology for
classifying contracts that, in terms of the classical approach to the classification
of contracts, would have been typified as sui generis. In accordance with this
proposed approach to the classification of contracts, the conclusion is reached
that the pool relationship is a new contract type that amalgamates elements of a
contract of partnership, mandate and locatio conductio operis. / AFRIKAANSE OPSOMMING: Die gebruik van koëperatiewe poele in die Suid-Afrikaanse landbou kom
algemeen voor en is In aanvaarde kommersiële praktyk. Alhoewel dit al selde op
die spits gedryf is, het die poelverhouding tussen die onderskeie produsente en
die koëperasie ongetwyfeld regsgevolge vir die onderskeie partye.
Voorgemelde regsgevolge is nog nooit deur In Suid-Afrikaanse hof aangespreek
nie, waarskynlik omdat daar nog nie enige dispute was betreffende die die
poelverhouding wat nie deur dialoog bygelê kon word nie.
In die onlangse verlede het die regsaard van die poelverhouding egter meer
relevant geword hoofsaaklik weens navrae van die Suid-Afrikaanse
Inkomstediens betreffende die belastinghantering van kooperatiewe poele.
Alhoewel hierdie verhandeling nie daarop gerig is om die belastinggevolge van
die poelverhouding aan te spreek nie, sal die bepaling van die regsaard van die
poelverhouding bepalend wees vir die hantering van die poelverhouding vir
doeleindes van belasting. Afgesien van belastinggevolge sal die regsaard van
die poelverhouding ook uiteraard bepalend wees betreffende kwessies soos
insolvensie en kontrakbreuk.
In hierdie studie sal die howe se benadering tot die klassifikasie van nuwe
kontraksoorte ondersoek word ten einde In grondslag te lê waarvolgens die
kontraktuele aard van die poelverhouding beoordeel kan word.
Na voorgemelde ondersoek word die funksionele kenmerke van die
poelverhouding uiteengesit en die sakeregtelike implikasies daarvan bepaal.
Die funksionele kenmerke van die poelverhouding word daarna opgeweeg teen
die wesenskenmerke van 'n aantal kontraksoorte ten einde vas te stelof die
poelverhouding as sodanig geklassifiseer kan word.
Uit hierdie ondersoek blyk dit dat die poelverhouding nie aan die
wesenskenmerke van die vennootskapsverhouding, verteenwoordiging, die
'undisclosed principal' situasie of 'n lasgewingsverhouding voldoen nie.
Die wyse waarop nuwe kontraktsoorte in die Suid-Afrikaanse reg hanteer word,
word daarna weer oorweeg en voorstelle aan die hand gedoen waarop kontrakte
wat, ingevolge die klassieke benadering tot die uitleg van kontrakte, as sui
generis klassifiseer word, hanteer kan word. In ooreenstemming met hierdie
voorgestelde metode van klassifikasie word daar dan tot die gevolgtrekking
gekom dat die poelverhouding 'n mengvorm tussen 'n vennootskap, 'n
lasgewingooreenkoms en 'n werkaanbestedingsooreenkoms is.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/49726 |
| Date | 04 1900 |
| Creators | Taljaard, Jochemus Cornelius |
| Contributors | Lubbe, G. F., Stellenbosch University. Faculty of Law. Dept. of Private Law. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | af_ZA |
| Detected Language | Unknown |
| Type | Thesis |
| Format | 151 p. |
| Rights | Stellenbosch University |
Page generated in 0.0029 seconds