Legal Counsel – Dispute Resolution & Judgments – Constitutional Court

23 June 2026 – Value-Added Tax Act, 1991

• Lueven Metals (Pty) Ltd v CSARS (CCT 320/23) [2026] ZACC 24 (23 June 2026)

Value-Added Tax Act 89 of 1991 — section 11(1)(f) — statutory interpretation — VAT consequences of the supply of gold