Civil Case (Haifa) 48347-07-23 Rachel Yatach v. Shlomo Greenberg

1. The deceased, the late Amram Yatach and the 1st defendant, Shlomo Greenberg, were friends and business partners. Among other things, the two were shareholders in the companies S.  Greenberg Properties and Real Estate Ltd., and Kedem Be'erot inTax Appeal (in which the defendant held shares through other companies under his control).  In each of the companies, the deceased, the late Amram Yatach, was a minority shareholder.  Upon the death of the deceased, all his shares in the companies passed to his wife, the plaintiff Rachel Yatach.
2. Various disputes arose between the plaintiff and the defendants regarding the management of the companies, following which the plaintiff filed the two claims that were brought to my decision; The claim in case 48347-07-23 deals with disputes in S. Greenberg Properties and Real Estate Ltd., and the claim in case 48283-07-23 deals with claims in the matter of Kedem Be'erot Yitzhak Ltd.  In both claims, the plaintiff petitioned for remedies to remove discrimination, in accordance with Article 191 The Companies Law, 5759 - 1999, and also orders for the provision of accounts.  During the hearings, it was agreed between the parties that the plaintiff's petitions for the provision of accounts in the companies would first be clarified.  This judgment therefore deals only with claims for the provision of accounts in companies.

Since similar claims arise in both claims, and the parties in both are almost identical, this judgment will be given in the two claims together, with separate reference, to the extent necessary, to the claims in each of the claiMs.

Background

3. The plaintiff's husband, the late Amram Yatach, was a successful businessman. The deceased and defendant No.  1 Shlomo Greenberg, who is an accountant by profession, had a corporate relationship that lasted for many years (see paragraph 22 of defendants 1's statement of defense - 2).  The two also collaborated in various businesses.
4. The letter of claim filed by the plaintiff in file 48347-07-23 (hereinafter: Greenberg Properties Claim), it appears that in 2003, H.H. Moshe Weissberg, Shlomo Greenberg and Nadav Shneor purchased land located in Kiryat Ata.  (Gush 11051 Smoothness 108-106).  In order to finance the purchase and the construction of a commercial building on the land, the purchasers approached the deceased, who lent them considerable suMs. In 2005, the defendant and N.  Schneor founded the Greenberg Company and Shneur Properties and Real Estate Ltd.  The rights to the land and the commercial building were transferred to the company.  In 2008, an agreement was reached between the parties according to which 23% of the company's paid-up share capital would be transferred to the deceased (the share transfer agreement was marked as Appendix 16 to the statement of claim).  Without detailing all the proceedings, we note that following additional investments by the deceased, it was agreed to allocate an additional 7% of the company's shares to him.

On November 20, 2020, the deceased passed away and all his rights in the company were transferred to his wife, the plaintiff.  It should also be noted that various disputes arose between Greenberg and Schneor, until in 2022 an agreement was reached whereby 13% of the company's shares held by Shneur were transferred to Greenberg, and 7% of the company's shares held by Schneor were transferred to the plaintiff.  Thus, according to the defendants, the undertaking to allocate and transfer an additional 7% to the deceased was completed.