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Glencore Operations vs SARS – Authority alert

Overview

A summary of the Glencore Operations SA (Pty) Ltd and Others v Commissioner for South African Inland Revenue and Another (406/2024) [2026] ZASCA 47 (9 April 2026) case in which the court had to decide whether a joint venture was entitled to claim a diesel fuel refund.
AuthorSAICA (Nomvula Masehla: Lead)
DivisionTax
Keywords
Glencore
JV
Diesel refund
authorisation
Categories
Tax
Date10 June 2026
File