Total (U) Limited v Uganda Revenue Authority (TAT Application No. 9 of 2010)
Total (U) Limited v Uganda Revenue Authority (TAT Application No. 9 of 2010) [2011] UGTAT 7 (24 May 2011)
The Tribunal found that the supply of 'closed' fuel cards is incidental to the supply of petroleum products, which are VAT exempt. The management services provided through the cards are not an independent supply but are a means of better enjoying the principal supply of fuel. The Tribunal applied the principle that ancillary or incidental services share the tax treatment of the principal supply. Since the cards are only relevant in connection with the purchase of fuel, and without fuel the cards would be irrelevant, the management fee and the convenience provided by the cards are less importa…
Source excerpt
- Vat Exemption
- Mixed Supplies
- Incidental Services
- Petroleum Products
- Management Fees