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South Africa decisions
Decisions matching the current search
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.
Wenco International Mining Systems Ltd and Another v Commissioner for the South African Revenue Service (59922/2019) [2021] ZAGPPHC 70; 83 SATC 463 (19 January 2021)
The High Court dismissed a VAT review, holding that the South African branch did not conduct a separate enterprise and could not be separately registered for VAT.
Malan v S (A217/2012) [2013] ZAWCHC 93; 2013 (2) SACR 655 (WCC) (30 April 2013)
Appeal against fraud and tax convictions partly succeeded; VAT and income tax non-compliance convictions remained, while fraud convictions were set aside.
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