ARTICLE · 20 MARCH 2020

Tax In Brief | Issue 43

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application brought to review and set aside the decision of the Commissioner for the South African Revenue Service (" Commissioner" and " SARS") not to remit interest in terms of section 39(7) of...

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The High Court of South Africa, Gauteng Division, Pretoria | Medtronic International v CSARS
- application brought to review and set aside the decision of the Commissioner for the South African Revenue Service (" Commissioner" and " SARS") not to remit interest in terms of section 39(7) of the Value Added Tax Act, 1991.
- scope of the record of proceedings in terms of Rule 53(1)(b) of the Uniform Rules of Court ("Uniform Rules"), considered.
- basis for determining whether information is relevant to the record of proceedings, considered.
- find a copy of this judgment here.
The High Court of South Africa, Eastern Cape Division, Port Elizabeth | Alfdav Construction CC v CSARS
- application brought in terms of Rule 42 of the Uniform Rules, to amend a judgment to reflect that no penalties or interest would be payable in respect of certain value-added tax assessments, which had been reviewed and set aside.

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