FTTX vs SARS – A rose by any other name is still a rose
Overview
A summary of the FTTX and Energy Warehouse (Pty) Ltd v Commissioner for the South African Revenue Service (2022/5522) [2025] ZAGPPHC 140 (31 January 2025) case in which the Court had to determine the best customs and excise classification for a specific item.
| Author | SAICA (Nomvula Masehla: Project Director) |
|---|---|
| Division | Tax |
| Keywords | FTTX warehouse SARS tariff classification Customs and Excise |
| Categories | Tax |
| Date | 8 April 2025 |
| File |