EJ (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2019 (3) ZLR 313 (FAC)
Citation | 2019 (3) ZLR 313 (FAC) |
Case No | Judgment No. HH-528-19 |
Court | Fiscal Appeal Court, Harare |
Judge | Kudya J |
Heard | 7 November 2016 |
Judgment | 31 July 2019 |
Counsel | D Tivadar, for the appellant |
Case Type | Value added tax appeal |
Annotations |
Flynote
Revenue and public finance – value added tax and capital gains tax – sale of immovable property – whether these exclusive taxes are contiguous fiscal charges in disposal of immovable property
Words and phrases – "trade" – meaning of in Value Added Tax Act – conceives of more than just a single act or transaction
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