Esheria South Africa Case Law
Sign in
South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
2 court collections
Last checked

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [2021] ZASCA 116

Mukuru Africa (Pty) Ltd v Commissioner for the South African Revenue Service (520/2020)

Mukuru Africa (Pty) Ltd v Commissioner for the South African Revenue Service (520/2020) [2021] ZASCA 116; 84 SATC 304 (16 September 2021)

Court
Supreme Court of Appeal
Case number
520/2020
Judges
Ponnan, Mbha, Mathopo, Makgoka, Hughes

The SCA held that Mukuru could not apply a new VAT apportionment method retrospectively beyond the limit in section 17(1) proviso (iii).

  • Value Added Tax
  • Apportionment Of Input Tax
  • Vat Rulings
  • Binding General Ruling
  • Retrospective Application
  • Value-added-tax
Read case analysis
Tax Law [2009] ZATC 2

K C M v Commissioner South African Revenue Services (VAT 711)

K C M v Commissioner South African Revenue Services (VAT 711) [2009] ZATC 2; 72 SATC 92 (14 August 2009)

Court
Tax Court
Case number
VAT 711
Judge
FHD Van Oosten

The Tax Court held that free distribution of religious material was not a taxable supply, so input tax credits were disallowed, though apportionment was sent back for reconsideration.

  • Value Added Tax
  • Input Tax Credits
  • Apportionment Of Input Tax
  • Non Taxable Supplies
  • Value-added-tax
  • Input-tax-credits
Read case analysis

About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.