South Africa Case Law

Tuup v Commissioner for the South African Revenue Service (VAT 22402)

Tuup v Commissioner for the South African Revenue Service (VAT 22402) [2024] ZATC 1; 87 SATC 265 (17 January 2024)

Court

Tax Court

Case number

VAT 22402

Judges

Bishop, P Surtees, T Ledwaba

The Court held that the appellant failed to properly plead an attack on the 12.5% cap imposed by SARS under the class ruling. Even if the attack had been properly pleaded, the cap is lawful, having been based on a detailed industry investigation and agreement with HESA, and serving to prevent distorted outcomes in VAT apportionment. The Head Lease and Sub-Lease are not separate taxable supplies but form a single composite arrangement for the provision of student accommodation, an exempt supply under the VAT Act. The expenditure under the Head Lease was not incurred for making taxable supplies…

Source excerpt

• Vat Apportionment
• Input Tax Deduction
• Vat Class Ruling
• Exempt Supplies
• Administrative Review

Noah v Commissioner for the South African Revenue Service (VAT 22498)

Noah v Commissioner for the South African Revenue Service (VAT 22498) [2024] ZATC 6; 87 SATC 90 (16 January 2024)

Court

Tax Court

Case number

VAT 22498

Judge

Myburgh AJ

The Tax Court held that SARS’s choice of a different VAT apportionment method was appealable as a refusal to approve the requested method.

• Vat Apportionment
• Tax Court Jurisdiction
• Input Tax Deduction
• Statutory Interpretation
• Administrative Rulings
• Tax-court-jurisdiction

Taxpayer v Commissioner for the South African Revenue Services (VAT2063)

Taxpayer v Commissioner for the South African Revenue Services (VAT2063) [2019] ZATC 2; 82 SATC 271 (15 November 2019)

Court

Tax Court

Case number

VAT2063

Judge

K M Savage

The Tax Court dismissed an appeal seeking retrospective approval of a VAT apportionment method, holding that section 17(1) of the VAT Act limited retrospectivity.

• Vat Apportionment
• Private Binding Ruling
• Retrospective Application
• Binding General Ruling 16
• Input Tax Deduction
• Vat-apportionment