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South Africa decisions
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ABC Trading v Commissioner for the South African Revenue Service (VAT 1908) [2021] ZATC 7; 84 SATC 207 (21 June 2021)
The Tax Court held that the appellant’s administration services for a long-term insurer were not a VAT-exempt financial service, and dismissed the deregistration appeal.
Commissioner for the South African Revenue Services v Tourvest Financial Services (Pty) Ltd (435/2020) [2021] ZASCA 61; 2021 (5) SA 86 (SCA); 84 SATC 62 (25 May 2021)
The SCA held that currency exchange through branches created a mixed VAT supply: the commission was taxable, but the underlying service remained exempt, requiring input tax apportionment.
TCT Leisure (Pty) Ltd v Commissioner for the South African Revenue Services (59/09) [2010] ZASCA 10; [2010] 3 All SA 325 (SCA); 72 SATC 187 (12 March 2010)
The court held that the occupation rights supplied to members of the public were not an incident of share ownership but were discrete rights (points rights) separate from the shares in Leisure Holiday Club Ltd. The articles of association and sale agreements did not link the occupation rights to the shares, and certificates issued to members distinguished between share ownership and points rights. The commercial practice of selling shares and points together did not merge the rights. Therefore, the supply did not qualify as an exempt supply of equity securities under section 12(a) of the VAT…
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