According to the respondent, the appeals should be dismissed in limine due to judicial estoppel in light of the fact that after winning the "Buyer's Price" tenders and after the construction, the appellant reported, in dozens of reports to the tax authorities, the sale of apartments to those entitled to the Ministry of Housing, and according to these reports, she sold a "right in the land", i.e., the apartments to those eligible. Therefore, the argument that the appellant did not acquire a "right in the land" contradicts her reports of the sale of rights in the land (the sale of the apartments). The appellant was also issued certificates from the tax assessor in accordance with section 50 of the law regarding the sale of the apartments.
- The second dispute concerns On the level of the argument on the merits of the matter, And she: Did the appellant acquire a "right in the land" from the ILA? As defined inReal Estate Taxation Law, according to the true legal and economic essence of the contractual system signed between the appellant and the state (ILA and the Ministry of Construction and Housing), after winning the "Buyer's Price" tenders?
The Appellant's Position is that an examination of all the conditions in the agreements signed between it and the State following its winning of the "Buyer's Price" tenders, in light of the unique characteristics of these tenders and the purpose of the "Buyer's Price" program, leads to a clear conclusion that it did not acquire a "right in real estate" as defined in the Real Estate Taxation Law, for two main reasons. The first, since the appellant did not receive a certain, clear, unequivocal and enforceable legal right to hold the land that is the subject of the tenders for a period exceeding 25 years, as required by law. In the framework of the agreements signed between it and the State, the Appellant undertook to sell all the apartments of the "Buyer's Price" project to eligible people who won the lottery held by the State (the Ministry of Construction and Housing), in accordance with the rules, conditions and dates set and written by the State.