Sasol Financing International PLC v Commissioner for the South African Revenue Services (Leave to Appeal) (2018/58410; 2019/66502) [2024] ZAGPPHC 967 (20 September 2024)

Sasol Financing International PLC v Commissioner for the South African Revenue Services (Leave to Appeal) (2018/58410; 2019/66502) [2024] ZAGPPHC 967 (20 September 2024)

The court found, after considering the submissions of both parties and the grounds stated in the application, that there are prospects that another court would come to a different conclusion. The judge applied the test in Section 17 of the Superior Courts Act and relevant case law, noting that the threshold for granting leave to appeal has been raised and requires a measure of certainty. The court was satisfied that the applicants met this threshold and that leave to appeal should be granted to the Supreme Court of Appeal.

Citation
[2024] ZAGPPHC 967
Parties
Applicant: Sasol Financing International PLC; Applicant: Sasol Financing (Pty) Limited; Respondent: Commissioner for the South African Revenue Services; Respondent: Minister of Finance
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
20 September 2024
Case Number
2018/58410; 2019/66502
Procedural Posture
Leave to Appeal / Application for Leave to Appeal to the Supreme Court of Appeal
Outcome
Leave to appeal granted to the Supreme Court of Appeal; costs of the application are costs in the appeal.
Judges
Mokose
Legal Topics
Leave to Appeal, Prospects of Success, Costs in the Appeal, Section 17 Superior Courts Act
Tax Law Civil Procedure Leave to Appeal Prospects of Success Costs in the Appeal Section 17 Superior Courts Act

Case Brief

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Parties

Sasol Financing International PLC

Applicant

Sasol Financing (Pty) Limited

Applicant

Commissioner for the South African Revenue Services

Respondent

Minister of Finance

Respondent

Procedural Posture

Leave to Appeal / Application for Leave to Appeal to the Supreme Court of Appeal

Legal Issues

  1. 1 Whether leave to appeal should be granted to the Supreme Court of Appeal.
  2. 2 Whether there are reasonable prospects that another court would come to a different conclusion.
  3. 3 Whether there are compelling reasons in the interests of justice to grant leave to appeal.

Ratio Decidendi

The court found, after considering the submissions of both parties and the grounds stated in the application, that there are prospects that another court would come to a different conclusion. The judge applied the test in Section 17 of the Superior Courts Act and relevant case law, noting that the threshold for granting leave to appeal has been raised and requires a measure of certainty. The court was satisfied that the applicants met this threshold and that leave to appeal should be granted to the Supreme Court of Appeal.

Court Disposition

Leave to appeal granted to the Supreme Court of Appeal; costs of the application are costs in the appeal.

Orders

  • Leave to appeal is granted in favour of the first and second applicants to the Supreme Court of Appeal.
  • The costs of the application for leave to appeal are costs in the appeal.