1887

n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - Is the supply of services in the duty-free area at an international airport in South Africa subject to VAT? : : case note

USD

 

Abstract

International passengers usually buy luxury goods such as perfume, liquor, electronics, cigarettes, and fashion items at duty-free zones at international airports or boarding ports under the impression that these goods are stripped of all local and international taxes. The hustle and bustle at these duty-free zones should indicate the popularity of the tax incentive (see Frances Cha 'And the world's most lucrative airports are...' (2012) CNN Travel (14 June 2012), available at , accessed on 3 July 2013). It is well known that the incentive is based on the perception that the goods so purchased are intended for export and should, as a result, be stripped of local taxes in accordance with the destination principle applied in modern Value-Added Tax systems (see Liam P Ebrill VAT (2001) 15-16, 179-80).

Loading

Article metrics loading...

/content/ju_samlj/26/2/EJC161917
2014-01-01
2016-12-04
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