South Africa Case Law

Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016)

Volkswagen South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (1123/2016) [2017] ZASCA 190; [2018] 1 All SA 716 (SCA); 80 SATC 179 (20 December 2017)

Court

Supreme Court of Appeal

Case number

1123/2016

Judges

Leach, Petse, Saldulker, Plasket, Meyer

The Supreme Court of Appeal held that Volkswagen’s PAA certificates were capital receipts, because they compensated qualifying capital expenditure on rationalising production.

• Income Tax
• Capital Vs Revenue
• Government Grants
• Productive Asset Allowance
• Customs Duty Rebate
• Tax-law