ARTICLE · 01 DECEMBER 2020

Tax In Brief | Issue 55

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Below, please find issue 55 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

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Below, please find issue 55 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

case law

Drontech Engineering (Pty) Ltd | Commissioner, South African Revenue Service (2020) [judgment citation not yet released]
- The South African Revenue Services ("SARS") has announced that it has won a court case involving illegal fuel imports (judgment publication pending).
- The Gauteng High Court in Pretoria has upheld the seizure by SARS of the horse and trailer used for the transport of fuel unlawfully imported into South Africa. SARS has similarly seized the fuel and the court has also upheld SARS' seizure in that regard.
- The application, launched by Drontech Engineering (Pty) Ltd, was dismissed with costs of two counsel.

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