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South Africa Case Law

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Tax Law [2016] ZATC 9

D v Commissioner for the South African Revenue Service (VAT1390)

D v Commissioner for the South African Revenue Service (VAT1390) [2016] ZATC 9; 79 SATC 105 (14 June 2016)

Court
Tax Court
Case number
VAT1390
Judges
Binns-Ward, P. Surtees, K. Hofmeyr

The Tax Court held that a fast-food delivery company was liable for VAT on delivery charges collected from customers as part of its taxable consideration.

  • Value Added Tax
  • Supply Of Services
  • Agency Vs Principal
  • Consideration
  • Output Tax Liability
  • Value-added-tax
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Tax Law [2015] ZATC 7

Mr X v Commissioner for the South African Revenue Service (VAT 867)

Mr X v Commissioner for the South African Revenue Service (VAT 867) [2015] ZATC 7 (26 June 2015)

Court
Tax Court
Case number
VAT867
Judges
Daffue, J. Liebenberg, B. Mathibela

Tax appeal over VAT assessment partially succeeded: output tax was remitted, but most input tax claims failed because the expenses belonged to the close corporation.

  • Vat Assessment
  • Input Tax Deduction
  • Output Tax Liability
  • Burden Of Proof
  • Tax Invoice Compliance
  • Vat-assessment
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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.