Legal Counsel – Dispute Resolution & Judgments – Tax Court: 2025–2023

21 May 2025 – Value-Added Tax Act, 1991

• SARSTC VAT 22315 (VAT) [2025] ZATC JHB (25 April 2025)

VAT input tax deduction on import – point in limine in terms of section 54(2A)(a) of the VAT Act – whether the appellant is entitled to VAT input tax, in the amount of R26 901 845.85.