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