South Africa Case Law

Weare v Commissioner for South African Revenue Service (401/2003)

Weare v Commissioner for South African Revenue Service (401/2003) [2004] ZASCA 89; [2004] 4 All SA 520 (SCA); 2005 (4) SA 488 (SCA); 67 SATC 31 (29 September 2004)

Court

Supreme Court of Appeal

Case number

401/2003

Judges

Scott, Farlam, Mthiyane, Cloete, Erasmus

The court held that an overpayment of VAT by a bookmaker was refundable under section 44(2)(a), not section 44(1), and was limited by prevailing practice.

• Value Added Tax
• Refund Of Overpayment
• Prevailing Practice
• Input And Output Tax
• Burden Of Proof
• Value-added-tax