oa De Rebus - New e-commerce VAT directives : candidate attorney feature
|Article Title||New e-commerce VAT directives : candidate attorney feature|
|© Publisher:||Law Society of South Africa|
|Author||Tafadzwa Brian Mukwende|
|Publication Date||Jun 2015|
|Pages||27 - 28|
Current developments in the South African Value Added Tax (VAT) regime consist of new digital tax reforms in comport with the principle of fiscal neutrality. Application of the underlying principle of fiscal neutrality inherent in the common system of VAT requires equal treatment of similar goods and services supplied by taxable persons, which are in competition with each other, see Grattan PLC v Her Majesty's Revenue & Customs  UKFTT 488 (TC) at paras 25 - 27 and 38; Fischer v Finanzamt Donaueschingen  ECR I-3369 at paras 27 - 30; Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel  ECR I-6973 at paras 55 - 59. These fundamental tax changes have a colossal impact on e-commerce and also play a pivotal role in aligning current tax laws with contemporary developments in the field of e-commerce.
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