South Africa Case Law

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others (91960/2015)

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others (91960/2015) [2023] ZAGPPHC 2032 (27 June 2023)

Court

North Gauteng High Court, Pretoria

Case number

91960/2015

Judge

Neukircher

The court found that the applicant's proposed amendment raises a trialable constitutional issue regarding the discriminatory effect of sections 47(9)(c) and 75(1A)(f) of the Customs and Excise Act, which deny interest on diesel refunds, unlike other tax statutes. The differentiation is not justified merely because the diesel refund scheme is voluntary, and the absence of interest on refunds may violate the equality principle and constitute arbitrary deprivation of property. SARS failed to demonstrate prejudice from the amendment or that it was introduced mala fide. The court held that the ame…

Source excerpt

• Diesel Refund Scheme
• Constitutional Invalidity
• Discrimination
• Interest On Tax Refunds
• Customs And Excise Act
• Equality Principle

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others [2023] ZAGPPHC 516; 91960/2015 (27 June 2023)

Court

North Gauteng High Court, Pretoria

Case number

91960/2015

Judge

Neukircher

The court found that the applicant's proposed amendment raises a trialable constitutional issue regarding the discriminatory effect of sections 47(9)(c) and 75(1A)(f) of the Customs and Excise Act, which deny interest on diesel refunds. The differentiation between taxpayers under the Customs Act and those under other tax statutes is not justified merely by the voluntary nature of the diesel refund scheme. The respondent failed to demonstrate prejudice from the amendment or that its introduction was mala fide. The court held that the amendment is bona fide, introduces a viable issue for trial,…

Source excerpt

• Diesel Refund Scheme
• Constitutional Invalidity
• Discrimination
• Interest On Tax Refunds
• Customs And Excise Act
• Equality Principle

ABC Trading CC v Commissioner of the South African Revenue Services (1712)

ABC Trading CC v Commissioner of the South African Revenue Services (1712) [2020] ZATC 7; 83 SATC 157 (29 April 2020)

Court

Tax Court

Case number

VAT 1712

Judge

Windell

The Tax Court held that a tiny undeclared fringe benefit did not make VAT returns materially incomplete, so SARS had to reinstate refund interest.

• Vat Refunds
• Materiality In Tax Returns
• Fringe Benefit Taxation
• Interest On Tax Refunds
• Vat-refunds
• Tax-procedure

Commissioner for the South African Revenue Service v Amewele Joint Venture CC (A174/15)

Commissioner for the South African Revenue Service v Amewele Joint Venture CC (A174/15) [2016] ZAGPPHC 1070 (15 December 2016)

Court

North Gauteng High Court, Pretoria

Case number

A174/15

Judges

Hughes, Molopa-Sethosa, Mothle

The High Court held that housing-related services qualified for VAT zero-rating under the Housing Subsidy Scheme, and ordered interest on the refund from the date it was due.

• Vat Zero Rating
• Housing Subsidy Scheme
• Statutory Interpretation
• Interest On Tax Refunds
• Vat-zero-rating
• Housing-subsidy-scheme

A Meyer Consultants CC v Allied Electronic Corporation Ltd and Others (494/94)

A Meyer Consultants CC v Allied Electronic Corporation Ltd and Others (494/94) [1996] ZASCA 33; 1996 (3) SA 370 (SCA); (27 March 1996)

Court

Supreme Court of Appeal

Case number

494/94

Judges

Botha, Smalberger, Nienaber, Marais, Zulman

The court interpreted a tax consultancy fee agreement and held that the appellant was entitled to a fee calculated on both refunded tax capital and the interest paid on that refund.

• Contract Interpretation
• Income Tax Refunds
• Interest On Tax Refunds
• Fee Calculation
• Business Commercial Sense
• Contract-interpretation

Commissioner for Inland Revenue v NCR Corporation of South Africa (Pty) Ltd. (5/1988)

Commissioner for Inland Revenue v NCR Corporation of South Africa (Pty) Ltd. (5/1988) [1988] ZASCA 5 (10 March 1988)

Court

Supreme Court of Appeal

Case number

5/1988

Judges

Corbett, Viljoen, Smalberger, Vivier, Nicholas

The court held that section 88 of the Income Tax Act requires interest on refunds only where an assessment is altered on appeal or to match a court decision in the taxpayer’s own case.

• Income Tax Act Section 88
• Interest On Tax Refunds
• Interpretation Of Statutes
• Declaratory Orders
• Income-tax-act-section-88
• Interest-on-tax-refunds