LDC LTD v ZIMBABWE REVENUE AUTHORITY 2020 (2) ZLR 90 (FAC)
Citation | 2020 (2) ZLR 90 (FAC) |
Case No | Judgment No. HH-443-20 |
Court | Fiscal Appeal Court, Harare |
Judge | Mtshiya AJ |
Heard | 11 une 2020; 25 June 2020 |
Judgment | 6 July 2020 |
Counsel | E.T Moyo for the appellant |
Case Type | Value added tax appeal |
Annotations |
Flynote
Revenue and public finance – value added tax – "farmland" – meaning of – land used for agricultural and pastoral activities
Revenue and public finance – value added tax – "goods" – meaning of – goods can be in intangible form and can also be in form of services offered
Revenue and public finance – value added tax – whether excluded from lease on farmland use – whether lease of farmland amounts to supply of goods for purposes of value added tax
Revenue and public finance – Zimbabwe Revenue Authority – Commissioner – right to impose penalties on taxpayer for failing to pay tax when liable to do so – justification for such penalties
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