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SME CRITERIA UPDATED
A primary objective of the South African Competition Act is to address persistent market concentration and skewed economic ownership profiles. Over recent years, this has become a core focus area for the Competition Commission.
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(C) AND THE LIMITS OF ECONOMIC SUBSTANCE: WHEN VAT FORM PREVAILS OVER FUNCTIONAL REALITY)
SECTION 21(1)(C) AND THE LIMITS OF ECONOMIC SUBSTANCE: WHEN VAT FORM PREVAILS OVER FUNCTIONAL REALITY
The recent Tax Court decision in VAT 32666 may be marked “not reportable” and “not of interest to other judges”, but it could nevertheless become important in disputes involving loyalty schemes, cashback arrangements and conditional rebates.
DIESEL REFUNDS AFTER TRAKMAN AND GLENCORE: COMPLIANCE VS COMMERCIAL REALITY
Recent case law on diesel refunds under the Customs and Excise Act, 1964 (the C&E Act), reveals an emerging tension in how courts may approach refunds and tax incentives.
HIGH COURT GRANTS RELIEF IN MAJOR SARS VESSEL SEIZURE DISPUTE
The recent Western Cape High Court judgment in Ocean Ark Shipping Ltd and Another v C:SARS (April 2026) is likely to attract considerable attention within the maritime, logistics and energy sectors. The case concerns SARS’ detention and seizure of the tanker MT Essien in connection with alleged contraventions under the Customs & Excise Act, 1964 (‘the Act’) and Value-Added Tax Act, 1991, arising from coastwise trade operations in South African waters.
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Notice 7533 of 2026
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