- Flynote
-
Tax liability under the Value-Added Tax Act 89 of 1991 – services rendered in respect of a debt refinancing transaction – disallowance of input tax deduction claimed in respect of fees paid for services provided by local vendors – imposition of tax on imported services in terms of s7(1)(c) - interpretation of the definitions of input tax and imported services – meaning of 'the purpose of consumption, use of
supply in the course of making taxable supplies.
Loading PDF...
This document is 312.0 KB. Do you want to load it?
Cited documents 2
Judgment 1
1. | Commissioner for South African Revenue Services v De Beers Consolidated Mines Ltd (503/2011) [2012] ZASCA 103 (1 June 2012) | 2 citations |
Legislation 1
1. | Value-Added Tax Act, 1991 | 694 citations |
Documents citing this one 1
Judgment 1
1. | Commissioner for South African Revenue Service v Capitec Bank Limited (94 of 2021) [2022] ZASCA 97 (21 June 2022) | 3 citations |