Caselaw

Criminal Case (Tel Aviv) 4637-12-15 State of Israel – Tel Aviv District Attorney’s Office (Taxation and Economics) v. Binyamin Fouad Ben-Eliezer (Proceedings Stopped Due to Death The Defendant) - part 2

August 28, 2019
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The defendant's knowledge of the circumstances that led to the meeting  50

The meeting between Shemen and senior officials at Noble Energy'J - Conclusion  53

Ben's conversation-Eliezer with Mimran for the benefit of promoting the interests of Shemen   54

Overview   54

The parties' arguments  54

Decision on the issue of a conversation "Ben-Eliezer - Mimran"  55

Did the defendant know about the conversation? "Ben-Eliezer - Mimran"?  58

The Fourth Time Station - Conclusion  62

The Fifth Time Station - The economic interests and actions taken in connection with the tax proceedings that took place in the defendant's case. 64

Overview   64

Timeline and non-disputed events  64

The Arena of the Dispute and the Summary of the Parties' Arguments  66

The Decision and Steering  66

The Defendant's Economic Interest in the Tax Proceedings  67

The date on which the defendant understood that proceedings might take place that might require the presentation of evidence and testimonies  67

The interest of the defendant that a person like a child-Eliezer will support his arguments in the tax proceedings  68

Was the transfer of money brought to the attention of the island?-The Defendant's Power in the Tax Appeal?  70

Ben's affidavit and testimony-Eliezer in the Tax Appeal 73

The nature and strength of the personal relationship that was forged between the defendant and Ben-Eliezer. 74

Conclusion - The nature of the relationship that existed between the defendant and his son-Eliezer 77

  1. Evidentiary Indications "Externality" Relevance to the examination of the purpose underlying the transfer of money. 79

The date of the money transfer and the proximity to various events, including the deterioration of Ben's medical condition-Eliezer. 79

The amount transferred.. 79

The nature of the loan agreement 80

How to transfer the money. 83

The fact that the money was not returned until the investigation was opened.. 84

The nature and social and economic conduct of the defendant 84

III.  Invalid Purpose or Friendly Loan - Conclusion. 87

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