Case law often teaches more than legal principles—it reveals how litigation strategy, discipline, and judgment shape outcomes. Part A of Taxpayer EV v SARS is a striking example. Whilst the dispute concerned a seemingly minor procedural condonation in a tax dispute - a one-day late filing, the Court’s refusal highlights deeper lessons for all legal practitioners.
A recent Tax Court judgment highlights a growing tension in South African tax disputes: when SARS selects a ‘test case’ to resolve issues affecting hundreds of taxpayers, how much control do those taxpayers retain over their own appeals?
The recent Supreme Court of Appeal (SCA) judgment in The Commissioner for the South African Revenue Service v Mining Pressure Systems (Pty) Ltd (565/2023) [2026] ZASCA 21 highlights the often-overlooked complexity of customs tariff classification — particularly where technical specifications intersect with legal interpretation.
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