Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2025–2023

26 April 2024 – Value-Added Tax Act, 1991

• Lueven Metals (Pty) Ltd v CSARS (728/2022) [2023] ZASCA 144 (8 November 2023)

Tax law – declaratory order – whether appropriate not considered by high court – narrow basis for entertaining application for declaratory relief in tax matters.