Capitec Bank Limited v The Commissioner for the  South African Revenue Services

dc.date.accessioned	2023-07-19T10:31:11Z
dc.date.available	2023-07-19T10:31:11Z
dc.date.issued	2023-07-19
dc.identifier.citation	[2024] ZACC 1
dc.identifier.uri	http://hdl.handle.net/20.500.12144/38271
dc.title	Capitec Bank Limited v The Commissioner for the South African Revenue Services	en_US
dc.identifier.casenumber	CCT 209/22
dc.date.hearing	05 September 2023 (Tuesday)
dc.contributor.judge	Rogers J
dc.date.judgment	12 April 2024
dc.link.judgment	https://collections.concourt.org.za/bitstream/id/63332/[Judgment]%20CCT%20209-22%20Capitec%20v%20SARS.pdf
dc.concourt.synopsis	Value-Added Tax Act 89 of 1991 — whether a supply free of charge may constitute a taxable supply Value-Added Tax Act 89 of 1991 — section 16(3)(c) — whether the supply of an insurance contract to borrowers who pay interest and fees made exclusively in the course or furtherance of an exempt activity — whether the amount in section 16(3)(c) may be apportioned where the insurance contract is supplied only partly in the course or furtherance of an enterprise — significance of taxpayer’s failure to plead apportionment
dc.concourt.casehistory	On appeal from the Supreme Court of Appeal of South Africa (hearing an appeal from the Tax Court sitting in Cape Town):

Files in this item

Application (1).pdf ( 2.704Mb )

Respondent's Answering Affidavit.pdf ( 6.403Mb )

Applicant's written submissions.pdf ( 382.5Kb )

Respondent's written submissions.pdf ( 487.5Kb )

[Judgment Media Summary] CCT 209-22 Capitec v SARS.pdf ( 125.1Kb )

[Judgment] CCT 209-22 Capitec v SARS.pdf ( 685.0Kb )