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

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Authors

Keulder, Carika
Legwaila, Thabo

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Volume Title

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Faculty of Law, University of Port Elizabeth

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.

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Keywords

Duty-free area, Value-added tax (VAT), South African value-added tax, Taxable goods and services

Sustainable Development Goals

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.