South Africa Case Law

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