As to the defendant's involvement and awareness, it was determined that it was not proven that the defendant was aware, in real time or retrospectively, of that initiative on behalf of the "Ben-Zaken-Azoulay" delegate or of the "Ben-Eliezer-Mimran" conversation.
On the basis of the determinations detailed, the prosecution's argument that one of the purposes underlying the transfer of the money to Ben-Eliezer was his contribution to the promotion of the defendant's economic interest in the Ashdod Med drilling should be rejected.
The Fifth Time Station – The Economic Interests and the Actions Taken in the Context of the Tax Proceedings Conducted in the Defendant's Case
Timeline and non-disputed events
- (a) Between 1994 and 2005, the defendant submitted annual reports to the tax authorities in Israel as a foreign resident. These reports were received by the tax assessor, and the defendant, on the basis of the aforesaid, did not pay tax in Israel. In document N/13 issued by the Tax Authority on August 24, 2005, It was noted that the defendant's declaration that he was a foreign resident was recorded, and if this declaration turns out to be true, the Tax Authority will consider him as a foreign resident for the purposes of Income Tax Ordinance.
(b) In July 2009, Eyal Yerushalmi, Ashkelon Tax Assessor (hereinafter – Yerushalmi) to the defendant a "residency questionnaire", in order to examine the possibility of taxing him for his income in 2005. The aforementioned proceeding began in light of various publications to which Yerushalmi was exposed, on the basis of which he estimated the defendant's fortune at approximately NIS 3.35 billion. The month of July 2009 should therefore be seen as the date on which they began Tax Procedures;
(c) From the date of sending the residency questionnaire, which attested to the Tax Authority's clear intention to obligate the defendant to pay tax, and in view of the defendant's position that he was not obligated to pay tax due to his being a "foreign resident", various proceedings were held at the Tax Authority.