23 October 2024 – Supreme Court of Appeal Judgments
- Naraidu v The State (894/2023) [2024] ZASCA 139 (16 October 2024)
- Criminal law – Tax practitioner – claim for a refund under the Value-Added Tax Act 89 of 1991 (the VAT Act) – fraud – intent to defraud – knowledge of the fictious claim – statutory charges under s 59(1) of the VAT Act and s 269(6) of the Tax Administration Act 28 of 2011 – validity of the statutory charges.
- Tholo Energy Services CC v CSARS (378/2023) [2024] ZASCA 120 (6 August 2024)
- Statutory construction – Customs and Excise Act 91 of 1964 (the Act) – s 47(9)(e) appeal against tariff determination – refund claim for fuel and Road Accident Fund levy by licensed distributor of fuel – fuel not obtained from stocks of licensee of customs and excise manufacturing warehouse envisaged in s 64F(1)(b) of the Act – exported without permit – not manufactured in Republic – not wholly and directly removed to country in customs union – not delivered by licensed remover of goods – determination correct – appeal dismissed.
