A decision by the Supreme Court of Appeal SCA has ended a long-standing dispute about the eligibility of mining companies in joint ventures JVs to claim diesel refunds and the interpretation of possession of a mining right.
The court clarified that mining JVs are entitled to diesel refunds even if the joint venture does not hold the mining right in its own name.
Sars audit of GoedgevondenThe matter that came before the SCA stems from a South African Revenue Service Sars audit of Goedgevonden, a JV between mining companies Glencore and ARM Coal.
