Duty free not VAT free : Master Currency v CSARS (155/2012) [2013] ZASCA 17 (20 March 2013)

Keulder, Carika; Legwaila, Thabo

dc.contributor.author	Keulder, Carika
dc.contributor.author	Legwaila, Thabo
dc.date.accessioned	2015-03-12T11:57:18Z
dc.date.available	2015-03-12T11:57:18Z
dc.date.issued	2014
dc.description.abstract	In Master Currency v CSARS ((155/2012) [2013] ZASCA 17 (20 March 2013)) the court had to address the question of whether services supplied by Master Currency (hereinafter “the appellant”) were subject to a zero rating. This case is of particular interest as it addresses the VAT implications of services supplied in a duty-free area of an airport. Hence, it was questioned whether a service rendered in a duty-free area will be subject to VAT.	en_ZA
dc.description.librarian	hb2015	en_ZA
dc.description.uri	http://www.journals.co.za/ej/ejour_obiter.html	en_ZA
dc.identifier.citation	Keulder, C & Legwaila, T 2014, 'Duty free not VAT free : Master Currency v CSARS (155/2012) [2013] ZASCA 17 (20 March 2013)', Obiter, vol. 35, no. 3, pp. 680-690.	en_ZA
dc.identifier.issn	1682-5853
dc.identifier.uri	http://hdl.handle.net/2263/43955
dc.language.iso	en	en_ZA
dc.publisher	Faculty of Law, University of Port Elizabeth	en_ZA
dc.rights	Faculty of Law, University of Port Elizabeth	en_ZA
dc.subject	Duty-free area	en_ZA
dc.subject	Value-added tax (VAT)	en_ZA
dc.subject	South African value-added tax	en_ZA
dc.subject	Taxable goods and services	en_ZA
dc.title	Duty free not VAT free : Master Currency v CSARS (155/2012) [2013] ZASCA 17 (20 March 2013)	en_ZA
dc.type	Article	en_ZA