ARTICLE · 04 DECEMBER 2024

ENS Tax In Brief - Issue 135

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Below, please find issue 135 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 135 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

case law

Supreme Court of Appeal | Commissioner for the South African Revenue Service v Diageo SA (Pty) Ltd (1063/2023) [2024] SCA 158
- The South African Revenue Service (“SARS”) appealed against an order of the full court of the Gauteng Division of the High Court, Pretoria, which reviewed and set aside the SARS' determination concerning the correct classification of a liqueur product, manufactured by the respondent, for the purposes of excise duty under the Customs and Excise Act No. 91 of 1964 (“Customs and Excise Act”).
- The respondent, a subsidiary of the British multinational Diageo Plc, produces a range of liqueurs marketed under the name “Cape Velvet”. The dispute arose due to the classification of one such product, “Cape Velvet Cream Original”. SARS had classified the product under Tariff Heading 2208.70.22 (and corresponding Tariff

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