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The value-added tax implications of a foreign-take-over of a South African resident VAT vendor with specific reference to patents registered in the name of the South African vendor
Mini Dissertation (LLM (Mercantile Law))--University of Pretoria, 2024.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2025
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| _version_ | 1867613633479966720 |
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| access_status_str | Open Access |
| author2 | Van Zyl, Stephanus |
| author_browse | Van Zyl, Stephanus |
| author_facet | Van Zyl, Stephanus |
| collection | Thesis |
| dc_rights_str_mv | © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM (Mercantile Law))--University of Pretoria, 2024. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/100476 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:39:14.996Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/100476 The value-added tax implications of a foreign-take-over of a South African resident VAT vendor with specific reference to patents registered in the name of the South African vendor Van Zyl, Stephanus mvanrensburg652@gmail.com Muwanga, Tracy Van Rensburg, Micke UCTD Value-added tax Foreign takeover Merger Transfer Patents Mini Dissertation (LLM (Mercantile Law))--University of Pretoria, 2024. This study focuses, in the main, on the Value-Added Tax (“VAT”) consequences of a foreign takeover of a South African resident VAT vendor. One of the requirements for registration as a VAT vendor is that the vendor must carry on an enterprise. (Section 7(1)(a) of the Value-Added Tax Act 89 of 1991). This study considers whether the foreign takeover results in the local company ceasing its business activities in South Africa and no longer meeting the requirements for conducting an ‘enterprise’ for purposes of VAT. The effective date of the foreign takeover plays a key role in determining the local company’s output VAT liability upon deregistering for VAT. This study further focuses on the accessibility and VAT implications of a patent registered in the local company. Patents are protected only in the country in which they are registered (Dean Introduction to Intellectual Property Law 239). If a South African patentee seeks protection for a patent outside South Africa, the patent must be registered in that country (Dean Introduction to Intellectual Property Law 239). When a foreign takeover happens it must be established whether the foreign entity automatically has access to the patent. The question then arises as to the VAT implications of the foreign take-over on the patent rights and whether an output VAT liability rests on the local VAT vendor in respect of the patent rights upon ceasing to be a VAT vendor as a result of the foreign take over. Mercantile Law LLM (Mercantile Law) Unrestricted Faculty of Laws None 2025-02-03T23:33:03Z 2025-02-03T23:33:03Z 2025-05 2024-10 Mini Dissertation * A2025 http://hdl.handle.net/2263/100476 Not applicable en © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Value-added tax Foreign takeover Merger Transfer Patents The value-added tax implications of a foreign-take-over of a South African resident VAT vendor with specific reference to patents registered in the name of the South African vendor |
| title | The value-added tax implications of a foreign-take-over of a South African resident VAT vendor with specific reference to patents registered in the name of the South African vendor |
| title_full | The value-added tax implications of a foreign-take-over of a South African resident VAT vendor with specific reference to patents registered in the name of the South African vendor |
| title_fullStr | The value-added tax implications of a foreign-take-over of a South African resident VAT vendor with specific reference to patents registered in the name of the South African vendor |
| title_full_unstemmed | The value-added tax implications of a foreign-take-over of a South African resident VAT vendor with specific reference to patents registered in the name of the South African vendor |
| title_short | The value-added tax implications of a foreign-take-over of a South African resident VAT vendor with specific reference to patents registered in the name of the South African vendor |
| title_sort | value added tax implications of a foreign take over of a south african resident vat vendor with specific reference to patents registered in the name of the south african vendor |
| topic | UCTD Value-added tax Foreign takeover Merger Transfer Patents |
| url | http://hdl.handle.net/2263/100476 |