Glencore Operations SA (Pty) Ltd and Others v Commissioner for the South African Revenue Service N.O. and Another (15988/2020) [2023] ZAGPPHC 810 (17 July 2023)

Cited documents 11

Judgment 4

1. Allpay Consolidated Investment Holdings (Pty) Ltd and Others v Chief Executive Officer of the South African Social Security Agency and Others [2013] ZACC 42 (29 November 2013)
2. Commissioner for South African Revenue Service v Glencore Operations SA (Pty) Ltd (462/2020) [2021] ZASCA 111 (10 August 2021)
3. Competition Commission of South Africa v Pioneer Hi-Bred International Inc and Others [2013] ZACC 50 (18 December 2013)
4. Cool Ideas 1186 CC v Hubbard and Another [2014] ZACC 16 (5 June 2014)

Legislation 7

1. Banks Act, 1990
2. Customs and Excise Act, 1964
3. Interpretation Act, 1957
4. Mineral and Petroleum Resources Development Act, 2002
5. National Environmental Management Act, 1998
6. Promotion of Administrative Justice Act, 2000
7. Value-Added Tax Act, 1991