Fair Trade vs SARS (High Court)

This is a summary of the Fair-Trade Independent Tobacco Association NPC and Others v Commissioner for the South African Revenue Services and Another (115176/2023; 115375/2023) [2024] ZAGPPHC 457 (15 May 2024) case where various taxpayers approached the High Court with a request that SARS’ Rule 19.09 (the impunged rule) be temporarily set aside pending the outcome of an application by the taxpayers to have the rule declared unconstitutional.