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Taxpayer RPC v Commissioner for the South African Revenue Service (VAT 1373 & 13862)   flag 

[2023] ZATC 9
South Africa Tax Court
South Africa
3rd July, 2023

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Africa Cash & Carry (Pty) Ltd v The Commissioner for the South African Revenue Service (783/18) [2019] ZASCA 148; 2020 2 SA 19; [2020] 1 All SA 1 Supreme Court of Appeal of South Africa South Africa 21 Nov 2019 SAFLII flag 13
Commissioner South African Revenue Services v Pretoria East Motors (Pty) Ltd [2014] ZASCA 91; 2014 5 SA 231; [2014] 3 All SA 266 Supreme Court of Appeal of South Africa South Africa 12 Jun 2014 SAFLII flag 16
Carlson Investments Shareblock v C:SARS 2001 3 SA 201 South Africa circa 2001 LexisNexis flag 2
International Business Machines SA (Pty) Ltd v Commissioner for Customs and Excise [1985] ZASCA 87; 1985 4 SA 852; [1985] 2 All SA 596 Supreme Court of Appeal of South Africa South Africa 19 Sep 1985 SAFLII flag 40

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