VAT CL

Question 1

CSARS v British Airways

Answer 1

Where a single supply of goods or services would, if separate considerations had been payable, have been charged partly at the standard rate and partly at the zero rate, each part of the supply is deemed to be a separate supply.

Question 2

Stellenbosch Farmers’ Winery v CSARS

Answer 2

Intellectual property is situated in the place determined in the contract / where the debtor resides / where it was registered.

Question 3

Master Currency v CSARS

Answer 3

If the non-resident is present in the Republic at the time the services are rendered the supply of the services can therefore not be subjected to VAT at the zero rate and will be subject to the standard rate.

Question 4

South Atlantic Jazz Festival (Pty) Ltd v CSARS

Answer 4

In an arms length barter transaction the value that the parties have attributed to the goods or services are a reliable indicator of their market value.

Sponsorship contracts can be regarded as a valid tax invoice.

A suppliers failure to issue a tax invoice does not preclude a vendor from accounting for VAT.

Question 5

CSARS v De Beers

Answer 5

When seeing whether they can claim input and pay outputs in terms of inputs you first need to establish if it relates to what the enterprise is.