Tag: Severus Smuts
Interpretation of section 8(15) of the VAT Act 89 of 1991
This article is based on the Court case (330/2019) [2020] ZASCA 34 (03 April 2020). The taxpayer was engaged in the importation, manufacturing and distribution of alcoholic beverages. The taxpayer entered into an agreement with foreign brand owners for the advertising and promotion of their alcoholic products in South Africa.
