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Appeals Committee (Haifa) 26310-08-21 Ashdar Construction Company Ltd. v. Haifa Real Estate Taxation Administration - part 119

February 5, 2026
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                            A:   About the units of the Buyer's Price?

                            Q:   Yes.

                            A:   No, it has to transfer these units to those who are eligible.  "

  1. In addition, the representative of the Israel Land Authority, Mr. Yaakov, was asked in his cross-examination regarding the sanction clauses that grant the state, and not the appellant, compensation of NIS 450,000 if the eligible purchaser sells the "Buyer's Price" apartment before the end of the five-year period from the date of receipt of the apartment, and the significance of the determination of the said sanction specifically for the benefit of the state – see page 146, lines 8-23 and pages 147 to 148, lines 1-8:

"Q: So my question, you said that there are no payments that are transferred...  Actually, if I understood correctly, you said that the state is kind of out of the picture in the sense of the relationship now between the developer and the buyer. We see that there are payments here in certain circumstances that the final buyer, the occupant, has to pay to the state, not to the developer.

                            A:   I can tell you that there was certainly no such situation, it's not for nothing that I don't remember this item, it didn't happen that we collected 450,000 shekels from any tenant,

                            Q:   Even though it is written.

                            A:   There may be sanctions here that we are trying to protect with all kinds of things, but...

                            Q:   But why payments to the state, why is the payment not to the developer?

                            A:   Because,

                            Q:   After all, the agreement is between the developer and the occupant,

                            A:   The agreement is between the developer,

                            Q:   Why should the buyer pay the state?

                            A:   Wait, second!

                            Q:   Where did the state come from?

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