Legal Counsel – Dispute Resolution & Judgments – Constitutional Court

9 January 2025 – Value-Added Tax Act, 1991; Tax Administration Act, 2011

• CSARS v Medtronic International Trading S.A.R.L. (CCT 79/23) [2024] ZACC 26 (20 December 2024)

Leave to appeal: The appeal is upheld with costs, including the costs of two counsel. The order of the Supreme Court of Appeal is set aside and replaced with the following:

1. The appeal is upheld.
2. The order of the Gauteng Division of the High Court, Pretoria is set aside and replaced with the following:
   “The application is dismissed with costs, including the costs of two counsel.”