Legal Counsel – Dispute Resolution & Judgments – Tax Court 2025–2023

31 January 2024 – Value-Added Tax Act, 1991

• SARSTC VAT 2218 (VAT) [2023] ZATC CPT (8 December 2023)

Supply of services to non-resident: the nature of that supply, and whether it also constitutes in part a supply to the foreign tourists who subscribe to the foreign tour operator’s tours.