1887

n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - VAT on motor vehicles : cruel intentions? : analyses

Volume 20, Issue 3
  • ISSN : 1015-0099
  • E-ISSN: 1996-2185
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Abstract

In this analysis, I will focus on the possible unfairness of an objective test and explore the possibility of enforcing a subjective test where the VAT vendor's intention, in conjunction with other factors, should be applied in order to determine whether the VAT vendor qualifies for the input tax deduction.

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/content/ju_samlj/20/3/EJC54309
2008-01-01
2017-11-19

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