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

dc.contributor.authorKeulder, Carika
dc.contributor.authorLegwaila, Thabo
dc.date.accessioned2015-03-12T11:57:18Z
dc.date.available2015-03-12T11:57:18Z
dc.date.issued2014
dc.description.abstractIn 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.librarianhb2015en_ZA
dc.description.urihttp://www.journals.co.za/ej/ejour_obiter.htmlen_ZA
dc.identifier.citationKeulder, 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.issn1682-5853
dc.identifier.urihttp://hdl.handle.net/2263/43955
dc.language.isoenen_ZA
dc.publisherFaculty of Law, University of Port Elizabethen_ZA
dc.rightsFaculty of Law, University of Port Elizabethen_ZA
dc.subjectDuty-free areaen_ZA
dc.subjectValue-added tax (VAT)en_ZA
dc.subjectSouth African value-added taxen_ZA
dc.subjectTaxable goods and servicesen_ZA
dc.titleDuty free not VAT free : Master Currency v CSARS (155/2012) [2013] ZASCA 17 (20 March 2013)en_ZA
dc.typeArticleen_ZA

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