Caselaw

Appeals Committee (Haifa) 26310-08-21 Ashdar Construction Company Ltd. v. Haifa Real Estate Taxation Administration - part 41

February 5, 2026
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"Q: You didn't think it was necessary and you didn't even think about bringing someone from the ministry who advised you that you don't know who advised you on this deal and you reasoned,

                            A:   No, I said I knew, I know that in these transactions, because they were transactions that seemed ordinary and simple to us in ILA tenders, there was no special advice, as in other complex transactions of the type of urban renewal, for example, we accompany with accounting firms that accompany us in the tax reporting of those transactions.

                            Q:   The person who accompanied you in this transaction is the person who accompanied you in every purchase of a lease right from the Israel Land Authority? We will also call it a regular tender in quotation marks.

                            A:   The office...  Piron, yes.

                            Q:   So in other words, didn't the person who accompanies you in all the transactions with the ILA think that there was something unusual about this deal?

                            A:   According to the report, he didn't see anything unusual, that's what the report shows.

                            The Honorable Judge:     Did you think it was a normal and simple deal?

                            A:   Originally when we participated in these tenders?

                            The Honorable Judge:     Yes.

                            A:   In terms of tax reporting, it seems normal to usIn terms of other things, we saw different conditions there, but we didn't relate to it in a special way from the tax aspect.

                            The Honorable Judge:     This is not a standard tender.

                            A:   That's right.

                            The Honorable Judge:     Okay.  So no one in the legal counsel who accompanies you thought that when there is a tender that is not standard, the examination of its significance is accordingly?

                            A:   He didn't think and didn't bring it up, it didn't come up for discussion that there was something unusual here.

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