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South Africa Case Law

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Tax Law [2021] ZAGPPHC 134

Medtronic International Trading SARL v Commissioner for the South African Revenue Service (33400/2019)

Medtronic International Trading SARL v Commissioner for the South African Revenue Service (33400/2019) [2021] ZAGPPHC 134; 83 SATC 281 (15 February 2021)

Court
North Gauteng High Court, Pretoria
Case number
33400/2019
Judge
Hughes

The High Court held that a VAT interest-remission request may still be considered after a voluntary disclosure agreement, and SARS’s refusal to consider it was reviewable.

  • Voluntary Disclosure Programme
  • Remission Of Interest
  • Promotion Of Administrative Justice Act
  • Vat Act Section 39 7
  • Tax Administration Act Section 229
  • Judicial Review
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Tax Law [2016] ZATC 1

ABC (Pty) Ltd v Commissioner for the South African Revenue Services (VAT 1237)

ABC (Pty) Ltd v Commissioner for the South African Revenue Services (VAT 1237) [2016] ZATC 1; 78 SATC 272 (24 March 2016)

Court
Tax Court
Case number
VAT 1237
Judge
Lopes

The Tax Court held that the amended section 39(7) VAT remission provisions applied to interest imposed from 1 April 2010, so the taxpayer’s appeal failed.

  • Value Added Tax
  • Remission Of Interest
  • Statutory Interpretation
  • Tax Penalties
  • Value-added-tax
  • Remission-of-interest
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About this LexChat collection

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.