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South Africa decisions
Decisions matching the current search
Commissioner for the South African Revenue Services v Amawele Joint Venture CC (908/2017) [2018] ZASCA 115; 81 SATC 297 (19 September 2018)
The SCA held that Amawele’s housing-project services were not zero-rated under the VAT Act, so VAT had to be charged at the standard rate.
Mabuya v Buffalo City Municipality and Another (EL645/2013, ECD1545/2013) [2017] ZAECELLC 12 (15 May 2017)
The court refused to set aside the housing allocation process but ordered Buffalo City Municipality to ensure transfer of the allocated property into the applicant’s name.
Commissioner for the South African Revenue Service v Amewele Joint Venture CC (A174/15) [2016] ZAGPPHC 1070 (15 December 2016)
The High Court held that housing-related services qualified for VAT zero-rating under the Housing Subsidy Scheme, and ordered interest on the refund from the date it was due.
AB CC v Commissioner for the South African Revenue Service (VAT 1005) [2014] ZATC 4; 78 SATC 64 (9 December 2014)
The Tax Court held that housing rectification, rehabilitation and new-build services fell within the Housing Subsidy Scheme and qualified for zero-rated VAT.
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