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Browsing Law by Subject "Value-added tax (VAT)"
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(Faculty of Law, University of Port Elizabeth, 2014)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. ...
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(Faculty of Law, North West University, 2013)The levying of taxes is imperative for a government to ensure that it achieves its economic objectives which, amongst others, include the economic development of the country and regulating the levels of employment. The ...
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