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

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.