💨 Abstract

The Western Cape High Court ruled that a section of South Africa's VAT Act is unconstitutional, as it allowed the Finance Minister to change the VAT rate without parliamentary approval. The Democratic Alliance (DA) and the Economic Freedom Fighters (EFF) welcomed the decision, emphasizing that taxation powers should reside with Parliament to ensure democratic oversight and transparency. The court suspended the declaration of invalidity for 24 months to allow Parliament to amend the law.

Courtesy: Garrin Lambley