Esheria South Africa Case Law
Sign in
South Africa Source-linked decisions Coverage checked

South Africa Case Law

Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.

Courts on this page
1 court collection
Last checked

Search and filter South Africa case law

Results update automatically as you type.

South Africa decisions

Decisions matching the current search

Clear filters
Tax Law [2020] ZASCA 175

Consol Glass (Pty) Ltd v Commissioner for the South African Revenue Service (1010/2019)

Consol Glass (Pty) Ltd v Commissioner for the South African Revenue Service (1010/2019) [2020] ZASCA 175; 83 SATC 186 (18 December 2020)

Court
Supreme Court of Appeal
Case number
1010/2019
Judges
NAVSA, WALLIS, MAKGOKA, SUTHERLAND, UNTERHALTER

The SCA held that Consol Glass could not claim input tax on refinancing-related local services and had to account for VAT on imported services.

  • Value Added Tax Act
  • Input Tax Deduction
  • Imported Services
  • Taxable Supply Definition
  • Exempt Supply
  • Financial Services
Read case analysis

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.