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AMD SERVICES (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2020 (1) ZLR 1031 (FAC)

2020 (1) ZLR p1031

Citation

2020 (1) ZLR 1031 (FAC)

Case No

Judgment No. HH-344-20

Court

Fiscal Appeal Court, Harare

Judge

Kudya J

Heard

13 November 2018

Judgment

29 May 2020

Counsel

D Erasmus and F Louw, for the appellant
T Magwaliba, for the respondent

Case Type

Tax appeal

Annotations

Flynote

Revenue and public finance – VAT – VAT privileges – entitlement to – Export Processing Zones – whether holder of Export Processing Zones Investment Licence previously issued under provisions of repealed legislation can benefit from VAT privileges without obtaining a new licence under the repealing and replacing statute.

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