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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.
Commissioner for the South African Revenue Service v Respublica (Pty) Ltd (1025/2017) [2018] ZASCA 109; 81 SATC 175 (12 September 2018)
The court held that the supply by Respublica to TUT was governed by a lease agreement between two juristic persons, and did not constitute the supply of 'commercial accommodation' as defined in the VAT Act. The contractual relationship was a lease of immovable property, with ancillary services, and not the provision of lodging to natural persons. The fact that TUT subsequently provided accommodation to students under separate agreements was irrelevant to the VAT consequences of the supply between Respublica and TUT. Therefore, section 10(10) of the VAT Act did not apply, and Respublica was re…
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