South Africa Case Law

CSARS v Marshall NO and Others (816/2015)

CSARS v Marshall NO and Others (816/2015) [2016] ZASCA 158; 2017 (1) SA 114 (SCA); 79 SATC 49 (3 October 2016)

Court

Supreme Court of Appeal

Case number

816/2015

Judges

Navsa, Bosielo, Dambuza, Van der Merwe, Makgoka

The SCA held that VAT zero-rating under section 11(2)(n) does not apply to contractual payments for actual aero-medical services rendered to provincial health departments.

• Value Added Tax
• Zero Rating
• Public Benefit Organisation
• Deemed Supply
• Statutory Interpretation
• Value-added-tax