Silke de Lange

Lecturer/Dosent  


Silke de Lange is an admitted attorney and notary, and joined the department as a lecturer in 2014. She obtained the BAccLLB degree in 2009 and the MComm (Taxation) degree in 2011, both cum laude, from Stellenbosch University. Her master’s degree research project was in the area of tax administration. Her areas of interest include taxation and company law, with publications in both areas from an administrative law point of view.

Modules taught

LLB: Law of Taxation and Accounting for law students

Postgraduate Diploma in Tax Law

Fields of  specialisation

Law of taxation

Company law

Silke de Lange is ʼn toegelate prokureur en notaris, en het in 2014 as lektor by die departement aangesluit. Sy het in 2009 die BRekLLB-graad en in 2011 ʼn MComm (Belasting)-graad, beide cum laude, aan die Universiteit van Stellenbosch verwerf. Haar meestersgraad navorsingprojek was in die veld van belastingadministrasie. Haar belangstellingsveld sluit in belasting en maatskappyereg, met publikasies in beide velde ook vanuit ʼn administratiefregtelike oogpunt.

Modules aangebied

LLB: Belastingreg en Rekeningkunde vir regstudente

Nagraadse Diploma in Belastingreg

Areas van belangstelling

Belastingreg

Maatskappyereg


Publications/Publikasies

Book/Boek 

  • Adams G, S de Lange & A Storm Accounting for Attorneys 3 ed (2019), Durban, Cape Town & Johannesburg: LexisNexis.

Journal articles/Joernaalartikels

  • De Lange S “Secrecy of Taxpayer Information and the Disclosure thereof by an Order of Court in Terms of the Tax Administration Act 28 of 2011 and the Promotion of Access to Information Act 2 of 2000” (2023) Vol 48 (2) Journal for Juridical Science 195-218.
  • De Lange S “Making and disputing jeopardy assessments: An administrative law perspective” (2022) 33 Stellenbosch Law Review 46-69.
  • De Lange S “Revoking a Decision to Suspend Payment of Disputed Tax ‘on Further Consideration’: An Administrative Law Perspective” (2021) 24 Potchefstroom Electronic Law Journal 1-26.
  • De Lange S “Compliance notices in terms of the Companies Act 71 of 2008: Some observations regarding the issuing of and objection to compliance notices” (2018) Vol 30 (3) South African Mercantile Law Journal 434-455.
  • De Lange S & D van Wyk “Exploring the South African tax consequences of a residential property lottery” (2018) 21 South African Journal of Economic and Management Sciences <https://sajems.org/index.php/sajems/article/view/1951>.
  • De Lange S & D van Wyk “The right to just administrative action in the context of suspending the payment of disputed tax” (2017) 20 Potchefstroom Electronic Law Journal 1-26.
  • De Lange S “The social and ethics committee in terms of the 2008 Companies Act: Some observations regarding the exemptions and the role of the Companies Tribunal” (2015) 3 South African Mercantile Law Journal 507-539.
  • De Lange S & P Sutherland “Deregistrasie sonder likwidasie van maatskappye en beslote korporasies ingevolge die 2008 Maatskappywet” (2014) 25 Stellenbosch Law Review 265-307.
  • Bovijn S & L van Schalkwyk “Concerns regarding new search and seizure powers granted to the SARS in terms of the Tax Administration Act” (2012) 23 Stellenbosch Law Review 507-526.