The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.
2025 | |||
Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
4 April 2025 | JT International Manufacturing South Africa (Pty) Ltd v CSARS (1330/2023) See media summary | Customs and Excise Act, 1964 | Interpretation: Customs and Excise Act, 1964 – twelve imported consignments of cigarette tobacco entered under rebate code 460.24 not entered into SAD 500 ZRW forms as required by rule 19A.09(c) – whether the Commissioner for the South African Revenue Service has a discretion to exempt non-compliance with |
17 March 2025 | Aveng Mining Shafts and Underground v CSARS (1192/2023) See media summary | Value-Added Tax Act, 1991 | Value-Added Tax Act 89 of 1991 (the Act) – vendor conducting enterprise of shaft sinking and mining construction activities – whether input tax on charges for accommodation and food acquired by vendor for specific project employees deductible from output tax – s 17(2)(a)(i)(bb) of the Act – whether accommodation and food acquired for making taxable supplies of entertainment in the ordinary course of vendor’s enterprise – whether supplied to employees for a charge – if so, whether all direct and indirect costs of such entertainment covered. |
5 March 2025 | Sishen Iron Ore Company (Pty) Ltd v CSARS (550/2023) See media summary | Income Tax Act, 1962 Tax Administration Act, 2011 | Taxation – taxpayer deriving income from mining operations – whether expenditure incurred in respect of the relocation of a neighbouring residential township, expenditure incurred in respect of the relocation of certain infrastructure within the mining area, legal costs incurred with regard to the relocation of the township, and the costs of relocating a 66kV line supplying electricity to mine equipment to a new location within the mining area, deductible – special deductions provisions in s 15(a) read with s 36(7C) of the Income Tax Act 58 of 1962 (the ITA) in respect of ‘capital expenditure’ – meaning of ‘in terms of a mining right’ and ‘other than in respect of infrastructure’ in s 36(11)(e) of the ITA – meaning of ‘mine equipment’ in s 36(11)(a) of the ITA – whether deduction for wear and tear under s 11(e) of the ITA established in respect of 66kV line – in the alternative, whether general deduction provision in s 11(a) of the ITA applies to expenditure in respect of relocation of the 66kV line – burden of proof in s 102 of Tax Administration Act 28 of 2011 (TAA) – whether legal expenditure deductible in terms of s 11(c) of the ITA – whether interest in terms of s 89quat(2) of the ITA on outstanding tax on disallowed deductions a result of circumstances beyond the control of the taxpayer – whether the Commissioner for the South African Revenue Services (CSARS) should have determined, in terms of s 89quat(3) of the ITA, that interest not be paid, whether in whole or in part. |
2024 | |||
Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
15 November 2024 | CSARS v Diageo SA (Pty) Ltd (1063/2023) See media summary | Customs and Excise Act, 1964 | Customs and Excise Act 91 of 1964 – Interpretation – classification of beverages under tariff headings – Tariff Heading 2208.470.22 (and corresponding Tariff Item 104.23.21) – liqueur with wine spirit base to which non-alcoholic ingredients are added – meaning of ‘non-alcoholic ingredient’ in Additional Note 4 to Chapter 2 of Schedule 1 to the Act – Additional Note 4 (including 4(b)) to Chapter 22 of Schedule 1 Part 1 of the Act – whether an alcohol by volume content of less than 0.5% to be construed as ‘non-alcoholic’ – applicability of other statutes, South African Revenue Service (SARS) Policy and the principle of de minimis non-curat lex in giving such meaning. |
19 October 2024 | Naraidu v The State (894/2023) See media summary | Value-Added Tax Act, 1991 Tax Administrative Act, 2011 | 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 section 59(1) of the VAT Act and section 269(6) of the Tax Administration Act 28 of 2011 – validity of the statutory charges. |
6 August 2024 | Tholo Energy Services CC v CSARS (378/2023) See media summary | Customs and Excise Act, 1964 | Statutory construction – Customs and Excise Act 91 of 1964 (the Act) – section 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. |
24 July 2024 | CSARS v Tunica Trading 59 (Pty) Ltd (1252-2022) See media summary | Customs and Excise Act, 1964 Promotion of Administrative Justice Act, 2000 | Administrative Law – review of Commissioner’s decision refusing refund of excise duty and fuel levy – Customs and Excise Act 91 of 1964 (the Act) – notice of legal proceedings under s 96 – whether response to notice a ‘decision’ within the meaning of the Promotion of Administrative Justice Act 3 of 2000 – section 75(1)(d) of the Act – whether licensed distributor of fuel satisfied requirements for refund – meaning of s 64F of the Act – that fuel be obtained from stocks of licensee of customs and excise manufacturing warehouse. |
12 July 2024 | Christoffel Hendrik Wiese and Others v CSARS (1307/2022) See media summary | Tax Administration Act, 2011 | Taxation – recovery of tax debt from third party in terms of s 183 of Tax Administration Act, 28 of 2011 (the TAA) – whether term ‘tax debt’ envisages existence of assessed tax indebtedness at the time of dissipation of assets to obstruct the collection of tax debt – admissibility of transcript of evidence at inquiry in subsequent proceedings in terms of s 56 of the TAA. |
28 March 2024 | Cyril and Another v CSARS (186/2023) See media summary | Customs and Excise Act, 1964 | Practice – Appealability – application to review ruling on admissibility in criminal trial while trial still pending – leave given to complainant to intervene in review application – test for appealability – no final and definitive effect on review application – does not dispose of any portion of relief in review application – courts opposed to piecemeal adjudication – interests of justice not supporting appealability – no jurisdiction to entertain appeal – not appealable. |
5 March 2024 | Bechan and Another v SARS Customs Investigations Unit and Others (1196/2022) See media summary | Tax Administration Act, 2011 | Search and seizure – Tax Administration Act 28 of 2011 (the TAA) – interpretation – sections 59(1) and 60(1) – execution of a warrant against third parties on premises identified in the warrant – section 61(3)(a) of TAA – permits search of anything on the premises identified in the warrant including motor vehicle parked on the premises on suspicion that it contains material relevant to the taxpayer. |
12 January 2024 | BP Southern Africa (Pty) Ltd v CSARS (801/2022) See media summary | Customs and Excise Act, 1964 | Tax law – Customs and Excise – interim interdict – requirements restated – demand by Commissioner for the South African Revenue Service – amount due not suspended by a request for reasons or an appeal. Interlocutory ruling – appealability – ruling not to admit a supplementary founding affidavit before the filing of a record in rule 53 proceedings not appealable. |
2023 | |||
Date of Delivery | Parties Involved | Applicable Legislation | Keywords |
18 December 2023 | Enviroserv Waste Management (Pty) Ltd v CSARS (154/2022) See media summary | Income Tax Act, 1962 Tax Administration Act, 2011 | Income tax law – section 12C(1)(a) of the Income Tax Act 58 of 1962 (the ITA) – whether cells built into landfills and used for treatment and storage of waste qualify as plant under the section – whether they qualify as buildings under section 13 of the ITA – decomposition and biodegradation of the waste in the cells is a process similar to manufacture – the appellant is entitled to claim depreciation allowance in respect of the cells. Income tax law – understatement penalty imposed for an incorrect statement made in income tax returns – reasonable care not taken in completing returns – Commissioner for the South African Revenue Service did not prove prejudice under section 102 read with sections 221 and 223 of the Tax Administration Act 28 of 2011. |
8 November 2023 | Lueven Metals (Pty) Ltd v CSARS (728/2022) See media summary | Value-Added Tax Act, 1991 | Tax law – declaratory order – whether appropriate not considered by high court – narrow basis for entertaining application for declaratory relief in tax matters. |
6 October 2023 | Silverback Technologies CC & Others v CSARS (301/2022) See media summary | Customs and Excise Act, 1964 | Revenue – customs duty – importation of bicycle parts for use in assembling bicycles – classification of such parts as constituting the essential character of a bicycle under tariff heading 8712.00.10 confirmed on further appeal. |
29 September 2023 | CSARS v Absa Bank Limited and Another (596/2021) See media summary | Income Tax Act, 1962 Tax Administration Act, 2011 | Tax law – General Anti-Avoidance Provisions – legality review of refusal to withdraw a notice issued in terms of s 80J of Income Tax Act – s 9 of Tax Administration Act –subsequent assessments made in terms of s 80B of Income Tax Act – review of failure to withdraw s 80J notices academic – review of assessments not wholly question of law – high court lacking jurisdiction to adjudicate review. |
21 July 2023 | See media summary | Companies Act, 2008 | Winding-up application – business rescue application launched thereafter – stratagem to avoid winding-up – business rescue application an abuse of court process – applicants in business rescue application non-suited – winding-up order correctly granted. |
31 May 2023 | CSARS v Free State Development Corporation (1222/2021) See media summary | Tax Administration Act, 2011 | Application by taxpayer to withdraw statement of grounds of appeal and file amended statement – Tax Court granting order – test for appealability – Tax Court Rule 10(3) – taxpayer may not include in amended statement a ground of appeal that constitutes new ground of objection not raised under Tax Court Rule 7 – whether the amended ground of appeal foreshadowed in objection. |
18 May 2023 | CSARS v Nyhonyha and Others (1150/2021) See media summary | Companies Act, 1973 | Company law – setting aside of winding-up under section 354 of Companies Act 61 of 1973 – test is whether facts demonstrate that continuation of winding-up unnecessary or undesirable – not exercise of true discretion – commercial insolvency – no basis for setting aside winding-up. |
31 March 2023 | CSARS and Another v Richards Bay Coal Terminal (Pty) Ltd (1299/2021) See media summary | Customs and Excise Act, 1964 | Customs and Excise Act 91 of 1964 – taxpayer not confined to the remedy of a wide appeal under section 47(9)(e) – can also review a tariff determination under the Promotion of Administrative Justice Act 3 of 2000, alternatively the principle of legality. |
24 March 2023 | United Manganese of Kalahari (Pty) Ltd v CSARS (1231/2021) See media summary | Tax Administration Act, 2011 | Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of sections 104 to 107, unless the high court directs otherwise. |
24 March 2023 | CSARS v Rappa Resources (Pty) Ltd (1205/2021) See media summary | Tax Administration Act, 2011 | Section 105 of the Tax Administration Act 28 of 2011 – a taxpayer may only dispute an assessment by objection and appeal in terms of sections 104 to 107, unless the high court directs otherwise. Prior to making such a decision the high court has no jurisdiction and cannot make an order compelling delivery of a record in a review. |
3 March 2023 | CSARS v Medtronic International Trading S.A.R.L (456/2021) See media summary | Tax Administration Act, 2011 Value-Added Tax Act, 1991 | Voluntary disclosure – s 227 of the Tax Administration Act 28 of 2011 (the TAA) – s 39(7) of the Value-Added Tax Act 89 of 1991 (the VAT Act) – whether s 227 of the TAA read with s 39(7) of the VAT Act precludes remission of value added tax after conclusion and implementation of a voluntary disclosure agreement concluded pursuant to s 227 of the TAA. |
7 February 2023 | CSARS v Coronation Investment Management SA (Pty) Ltd (1269/2021) See media summary | Income Tax Act, 1962 Tax Administration Act, 2011 | Revenue – income tax – Income Tax Act 58 of 1962 – section 9D exemptions – whether a ‘controlled foreign company’ is a ‘foreign business establishment’ as defined – Tax Administration Act 28 of 2011 – understatement penalties. |
| 23 January 2023 | South African Reserve Bank and Another v Johnine Winsome Elisie Maddocks N O and Another (1268/2021) See media summary | Exchange Control Regulations of the Currency and Exchanges Act, 1933 | Exchange Control Regulations of the Currency and Exchanges Act, 1933 – Legal consequences of a forfeiture order issued in terms of Regulation 22B after the |
