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LAW SOCIETY OF ZIMBABWE v ZIMBABWE REVENUE AUTHORITY 2018 (2) ZLR 93 (H)

2018 (2) ZLR p93

Citation

2018 (2) ZLR 93 (H)

Case No

Judgment No. HH-409-18

Court

High Court, Harare

Judge

Makoni J

Heard

22 June 2017

Judgment

11 July 2018

Counsel

S Moyo, for the applicant
E Matinenga, for the respondent

Case Type

Application for declaratory order

Annotations

Flynote

Legal practitioner – Law Society – fees charged for professional development programmes, annual subscriptions and practising certificates – exempt from value added tax

Revenue and public finance – value added tax – exemptions – supply by association not for gain of donated services – Law Society – fees charged for professional development programmes, annual subscriptions and practising certificates – services of Society councillors and resource persons donated – exempt from VAT

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