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Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2022-2020

Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal: 2022-2020

26 May 2021 – Value-Added Tax Act, 1991: CSARS v Tourvest Financial Services (Pty) Ltd (435-2020) [2021] ZASCA 61 (25 May 2021)

Value-Added Tax Act 89 of 1991; section 2(1)(a); vendor conducting a currency exchange business through its branches; inputs acquired for use partly in making taxable supplies and partly in making exempt supplies; only entitled to deduct a portion of value-added tax as input tax

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