Lueven Metals - The limits of interpretation in tax law

Overview

This training session unpacks the Constitutional Court’s decision in Lueven Metals and its significance for tax interpretation. It explains why text, context and purpose must be read together, but cannot be used to stretch statutory wording beyond what it can reasonably bear. The session highlights the VAT zero-rating dispute, SARS’ successful argument, and the broader lesson that commercially attractive interpretations must still be grounded in the actual words of the tax provision.