- Commissioner for South African Revenue Services v De Beers Consolidated Mines Ltd (503/11) [2012] ZASCA 1030.17 MB
Summary: Value-Added Tax Act 89 of 1991 – meaning of ‘enterprise’ – meaning of ‘imported services’ – whether foreign advisory services utilized or consumed in the Republic for ‘the purpose of making taxable supplies’ – whether tax on local advisory services qualifies for deduction as ‘input tax’.
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