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



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.

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error