Esheria South Africa Case Law
Sign in
South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
2 court collections
Last checked

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [2025] ZAGPPHC 343

Commissioner for the South African Revenue Services In Re Vendcorp 54 CC v Commissioner for the South African Revenue Services and Another (Leave to Appeal) (14711/2023)

Commissioner for the South African Revenue Services In Re Vendcorp 54 CC v Commissioner for the South African Revenue Services and Another (Leave to Appeal) (14711/2023) [2025] ZAGPPHC 343 (25 March 2025)

Court
North Gauteng High Court, Pretoria
Case number
14711/2023
Judge
Ngalwana

The High Court granted leave to appeal on five tax-administration questions about CSARS investigations, authorisation, VDP notice, and substitution.

  • Tax Administration Act
  • Administrative Action Review
  • Voluntary Disclosure Programme
  • Notice Requirements
  • Authorisation Of Investigations
  • Substitution Order
Read case analysis
Tax Law [2021] ZASCA 170

Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Services (135/2021)

Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Services (135/2021) [2021] ZASCA 170; 2022 (3) SA 139 (SCA); 84 SATC 215 (7 December 2021)

Court
Supreme Court of Appeal
Case number
135/2021
Judges
Petse, Mathopo, Schippers, Mokgohloa, Molefe

The Supreme Court of Appeal held that Purveyors’ voluntary disclosure application was not voluntary because SARS had already identified the default and prompted compliance.

  • Voluntary Disclosure Programme
  • Tax Administration Act
  • Import Vat Liability
  • Penalties And Interest
  • Requirements For Valid Disclosure
  • Voluntary-disclosure-programme
Read case analysis
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
Read case analysis
Tax Law [2020] ZAGPPHC 409

Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Service (61689/2019)

Purveyors South Africa Mine Services (Pty) Ltd v Commissioner for the South African Revenue Service (61689/2019) [2020] ZAGPPHC 409; 83 SATC 176 (25 August 2020)

Court
North Gauteng High Court, Pretoria
Case number
61689/2019
Judge
Fabricius

The High Court held that a voluntary disclosure application was not “voluntary” under the Tax Administration Act because SARS already knew of the default and had warned of penalties.

  • Voluntary Disclosure Programme
  • Tax Administration Act
  • Import Vat Liability
  • Statutory Interpretation
  • Administrative Decision Review
  • Voluntary-disclosure-programme
Read case analysis

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.