SARS vs Diageo (Supreme Court) – would pouring another glass cost you more?
Overview
A summary of the Commissioner for the South African Revenue Service v Diageo SA (Pty) Ltd (1063/2023) [2024] ZASCA 158 (15 November 2024) case where the court was tasked with determining the correct classification of a product for customs and excise purposes.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | Diageo Customs and Excise customs classification liqueurs |
| Categories | Tax |
| Date | 2 December 2024 |
| File |