Stellenbosch Farmers' Winery Ltd v Commissioner for the South African Revenue Service, Commissioner for the South African Revenue Service v Stellenbosch Farmers' Winery Ltd (511/2011, 504/2011)
Stellenbosch Farmers' Winery Ltd v Commissioner for the South African Revenue Service, Commissioner for the South African Revenue Service v Stellenbosch Farmers' Winery Ltd (511/2011, 504/2011) [2012] ZASCA 72; 2012 (5) SA 363 (SCA); 74 SATC 235 (25 May 2012)
The court held that R67 million paid for early termination of exclusive distribution rights was capital, not revenue, and upheld zero-rated VAT treatment.
- Income Tax
- Capital Vs Revenue Receipt
- Value Added Tax
- Supply Of Services
- Onus Of Proof
- Compensation For Loss Of Rights