BAT & ORS v COMMISSIONER OF TAXES 1994 (2) ZLR 389 (H)

1994 (2) ZLR p389

Flynote

Revenue and public finance — income tax — non-resident shareholders' tax — deduction of such tax from dividends payable to foreign company — company national of United Kingdom — such tax not payable by local companies — whether requirement by foreign company to pay such tax is discriminatory in terms of art 24 of Double Taxation Agreement between Zimbabwe and United Kingdom

Interpretation of statutes — fiscal statute — interpretation — effect of double taxation agreement on interpretation of Income Tax Act

Enrichment — condictio indebiti — mistake of law — not in itself a bar to recovery of money unduly paid — money paid to Commissioner of Taxes due to mistake of law — money recoverable

Interest — mora — liability of fiscus to pay interest ex mora