Recently, the Supreme Court ruled on the question of whether a warehousekeeper was entitled to deduct import VAT in respect of a consignment of stolen nickel of which he was not the owner.
In accordance with the Weindel case, the Supreme Court rules that the import VAT may not be deducted, unless the warehouse owner can show that the cost price of the stored goods that have been stolen is included in the price charged for the storage services.
Source: BDO
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