The Supreme Court of Appeal (SCA) handed down judgment in the matter of CSARS v Terraplas South Africa Proprietary Limited on 23 May 2014. The taxpayer contended its product’s classification, arguing for an import duty of 1.3%, instead of the 10% rate that the revenue authority imposed. Emil Brincker of DLA Cliffe Dekker Hofmeyr sheds light on the case.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
Law firms that pay close attention to their client relationships are more likely to win repeat work, according to a survey of nearly 29,000 in-house counsel
Luis Coronado suggests companies should embrace technology to assist with TP data reporting, as the ‘big four’ firm unveils a TP survey of over 1,000 professionals
KPMG Netherlands’ former head of assurance also received a permanent bar and $150,000 fine; in other news, asset management firm BlackRock lost a $13.5bn UK tax appeal