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South Africa Case Law

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Tax Law [2025] ZAGPPHC 677

Turners Shipping (Pty) Ltd v Commissioner for the South African Revenue Service (Leave to Appeal) (2022/059481)

Turners Shipping (Pty) Ltd v Commissioner for the South African Revenue Service (Leave to Appeal) (2022/059481) [2025] ZAGPPHC 677 (3 July 2025)

Court
North Gauteng High Court, Pretoria
Case number
2022/059481
Judge
Bam

The High Court granted Turners Shipping leave to appeal to the Full Court, finding another court may reach a different conclusion on the statutory liability issues.

  • Leave To Appeal
  • Superior Courts Act
  • Liability For Duties
  • Definition Of Exporter
  • Agency Liability
  • Leave-to-appeal
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.