In Malatji v Minister of Home Affairs and Another, the South African Labour Appeal Court (“LAC”) had to determine when mora interest (interest accrued on overdue payment) should begin running. In circumstances where the Labour Court had ordered the substitution of an arbitration award granting retrospective reinstatement with an order for the payment of compensation, but had made no provision for the timing of interest ...
Every minute of every day, 100 bottles of Scotch whisky make their way to South Africa. The lengths we have to go to get your attention! But this is a fact, and it can be found on the website of the Scotch Whisky Association (“SWA”). If you’re a Scotch drinker, this news will make you very happy, as will the news that the SWA has managed to get the term Scotch Whisky registered as a certification mark in South Africa ...
The legal framework in Mauritius is constantly evolving to keep pace with the rapidly changing economic environment. With the enactment of the latest Finance (Miscellaneous Provisions) Act, 2018 (the “Act”) on 9 August 2018, the government approved amendments to some 68 Acts, with regulations to follow shortly ...
The South African government is determined to ensure that in the country, as in a number of other countries, tobacco products are sold with little or no branding. Yes, the issue of tobacco plain packaging may have gone away for a while, but it is now clearly back on the agenda. The recent publication of the Draft Control of Tobacco Products and Electronic Delivery Systems Bill, 2018 makes that very clear ...
The trade marks Mango and Yango won’t be confused, even if they are used for the same products, so said the hearing officer in a recent trade mark opposition in the UK. On the face of it, this may seem like a strange decision. After all, Mango is a pretty strong and distinctive trade mark. As for Yango, well, that surely looks and sounds pretty similar to Mango? Well...yes and no ...
DJIBOUTI: International Free Trade Zone launchedThe first phase of the Djibouti International Free Trade Zone (“DIFTZ”), expected to be the largest free trade zone in Africa, was launched on 5 July 2018. The DIFTZ will house a variety of manufacturing plants and offer investors various incentives, including tax exemptions ...
In an interesting and (as yet) unreported judgment handed down by the Labour Court, which considered an appeal against a Commission for Conciliation, Mediation and Arbitration (“CCMA”) award (rather than a review), the court confirmed the principle that an employer cannot be held liable in terms of the Employment Equity Act, 1998 (the “EEA”) for unfair discrimination resulting from actions towards one of its employees by one of its customers ...
Under South African corporate reorganisation rules, tax consequences are deferred and do not crystalise at the time of the transaction, but a carefully planned restructuring transaction may result in hardship due to subsequent events. A recently proposed amendment illustrates this risk.Tax relief under the existing corporate reorganisation rules may be neutralised if assets acquired in terms of these rules are disposed of within 18 months ...
In a previous ENSight, we discussed the decision of the Labour Court in Mtati v KPMG Services (Pty) Ltd. In this case, it was decided that employees may not be disciplined if they have resigned “with immediate effect”. The resignation is regarded as terminating the contract of employment immediately and the consequence is that the employer is denied the opportunity to pursue disciplinary action against the employee. A subsequent dismissal will be null and void ...
The new MIACThe London Centre for International Arbitration (the “LCIA”) and the Government of Mauritius have come to a mutual agreement to terminate the joint venture that had led to the establishment of the LCIA-MIAC Arbitration Centre in Mauritius in 2011. The effective date of termination was 27 July 2018. The Mauritius International Arbitration Centre (the “MIAC”) will thereafter commence operations as an independent arbitration centre ...
The primary remedy for a substantively unfair dismissal is reinstatement, which aims to place an employee into the position he or she would have held had it not been for the substantively unfair dismissal. Generally speaking, reinstatement awards are coupled with orders for back pay, that is, payment of the remuneration that the employee would have enjoyed over the period between the dismissal and the reinstatement order ...
The South African Revenue Service (“SARS”) issued Binding General Ruling No. 48 (“BGR 48”) on 25 July 2018, which provides much needed clarification for residential property developers following the recent cessation of relief under section 18B of the Value-Added Tax Act, 1991 (the “VAT Act”) ...
During the course of recent months, South African Parliament has considered four bills proposing significant changes to South Africa’s labour legislation. These are the National Minimum Wage Bill, the Basic Conditions of Employment Amendment Bill (the “BCEA Bill”), the Labour Relations Amendment Bill (the “LRA Bill”) and the Labour Laws Amendment Bill ...
The recent Kenyan High Court judgment in the case of Sony Corporation v Sony Holdings Limited (a decision of Judge Tuiyoyy dated 29 May 2018) has attracted considerable attention. Much of the talk has been around the fact that Sony, arguably one of the best known brands in the world, was denied protection as a well-known trade mark. But there’s more to this judgment than that ...
It’s been widely reported that Roger Federer has signed a 10-year, USD300-million sponsorship deal with the clothing brand UNIQLO. The new deal was announced with some style when Roger walked out on Wimbledon Centre Court in his fancy new threads on the first day of the 2018 championships. The UNIQLO deal is interesting in a number of respects ...
We don’t often discuss Korean trade mark cases, but a recent registry decision is worth a look because it shines a spotlight on a particularly interesting aspect of trade mark law: character merchandising.Kakao Corp is Korea’s largest mobile service provider. One of its offerings is KakaoTalk, a mobile messaging service that’s apparently used by some 154-million people around the globe ...
On 27 July 2018, the newly established Financial Sector Conduct Authority (“FSCA”) published the final Conduct Standard, No 1 of 2018, setting out the Criteria for Authorisation of OTC Derivatives Providers (“ODPs”). The Regulations under the Financial Markets Act, 2012 (the “FMA Regulations”) were promulgated in February of this year, effectively setting a deadline of 8 August 2018 for ODPs to apply for licences ...
In addition to providing guidance on a number of transfer pricing related issues relating to aligning transfer pricing outcomes with value creation, the 2015 final report on Base Erosion and Profit Shifting - Actions 8 to 10 mandated follow-up work on the transfer pricing aspects of financial transactions. The Organisation for Economic Co-operation and Development’s (“OECD’s”) Committee on Fiscal Affairs Working Party No ...
Section 198A of the Labour Relations Act, 1995 (the “LRA”) provides that a person assigned to a client by a temporary employment service (“TES”) for a period of more than three months, and who earns less than the threshold amount set in section 6(3) of the Basic Conditions of Employment Act, 1997, is deemed to be the employee of the client for the purposes of the LRA. There are two exceptions to this deeming provision ...
Section 23(1)(d) of the Labour Relations Act, 1995 (“LRA”) enables an employer and a trade union (or trade unions acting jointly), that enjoy majority support in the employer’s workplace, to conclude a collective agreement and to extend the collective agreement to employees who are not members of the trade union that concluded the collective agreement ...
On 1 December 2017, the Minister of Economic Development announced the release of the Competition Amendment Bill, 2017 (the “Competition Bill”) for public comment. Following the closure of the period for public comments in the first quarter of 2018, a revised Competition Bill (the “Revised Competition Bill”) was tabled before Parliament on 11 July 2018 ...
