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South Africa Case Law

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Tax Law [2022] ZAGPPHC 325

Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service (31356/2021)

Lueven Metals (Pty) Ltd v Commissioner for the South African Revenue Service (31356/2021) [2022] ZAGPPHC 325; 84 SATC 447 (19 May 2022)

Court
North Gauteng High Court, Pretoria
Case number
31356/2021
Judge
N Davis

The High Court held that re-refined gold previously manufactured into jewellery or coins does not qualify for VAT zero-rating under section 11(1)(f).

  • Value Added Tax
  • Zero Rating
  • Statutory Interpretation
  • Manufacturing Processes
  • Declaratory Relief
  • Value-added-tax
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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.