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CA (PVT) LTD v COMMISSIONER-GENERAL, ZRA 2019 (2) ZLR 285 (FAC)

2019 (2) ZLR p285

Citation

2019 (2) ZLR 285 (FAC)

Case No

Judgment No. HH-343-19

Court

Fiscal Appeal Court, Harare

Judge

Kudya J

Heard

9 June 2016

Judgment

21 May 2019

Counsel

A P de Bourbon SC, for the appellant
S Bhebhe, for the respondent

Case Type

VAT appeal

Annotations

Flynote

Revenue and public finance – value added tax – services rendered to a person not resident in Zimbabwe – whether such services subject to value added tax – requirement that services be supplied directly in connection with movable property in Zimbabwe – meaning of "in connection with movable property"

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