- Commissioner for the South African Revenue Service v De Beers Consolidated Mines Ltd (503/11) [2012] ZASCA 103 (1 June 2012), Media Statement.
- para (v) of the proviso to the definition of ‘enterprise’ in s 1 VAT Act.
- s 1.
- s 7(1)(c) read with s 1 of the definition of ‘imported services’.
- ITC 853 (2011) 73 SATC.
- para 17 of the minority judgment.
- para 26 of the minority judgment.
- para 27 of the minority judgment.
- para 42 of the minority judgment.
- para 55 of the majority judgment.
There be dragons: the VAT implications arising from the De Beers SCA judgment
(Commissioner for South African Revenue Services v De Beers Consolidated Mines Ltd)
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