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Case Law (*Zero-Rated Services (CSARS v Stellenbosch Farmers' Winery…
Case Law
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Commercial Accommodation
CSARS v Respublica
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🔷Respubllica (TP) supplied buildings under a lease agreement to TUT for student accommodation. It was responsible for providing amenities and maintenace
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🟢 Respublica did not provide lodging to TUT in terms of the lease agreement and its supply is accordingly not that of commercial accommodation
💥When assessing the VAT consequences of a particular contractual arrangement, one must characterise the relationship by reference to the contracts and then consider whether that characterisation is destroyed by facts
Imported Services, Enterprise and Input tax
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