Volkswagen of South Africa (Pty) Ltd v Commissioner South African Revenue Service (24201/2007)
Volkswagen of South Africa (Pty) Ltd v Commissioner South African Revenue Service (24201/2007) [2008] ZAGPHC 112; 70 SATC 195 (25 April 2008)
The High Court held that South Africa’s secondary tax on companies was not a tax on dividends under the South Africa-Germany DTA, so the refund claim failed.
- Secondary Tax On Companies
- Double Taxation Agreement
- Refund Of Overpaid Tax
- Unjustified Enrichment
- Interpretation Of Tax Statutes
- Secondary-tax-on-companies