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South Africa Case Law

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Tax Law [2018] ZATC 7

ABC (Pty) Ltd v Commissioner For The South African Revenue Service (VAT 1558)

ABC (Pty) Ltd v Commissioner For The South African Revenue Service (VAT 1558) [2018] ZATC 7 (5 December 2018)

Court
Tax Court
Case number
VAT 1558
Judge
K M Savage

Tax Court held that promotional goods distributed as part of an advertising service could be separated under VAT s 8(15) and taxed at the standard rate.

  • Value Added Tax
  • Zero Rating
  • Composite Supply
  • Deeming Provision
  • Supply Of Goods
  • Supply Of Services
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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.