See in this regard: Civil Appeal 614/82 Real Estate Appreciation Tax Administration v. S.A.P. In a Tax Appeal (10.8.1987) (hereinafter – S.A.P. Judgment), where it was held that:
"However, it has already been said more than once that when we come to determine the essence of the agreement in a matter It is necessary to examine the entirety of the terms and to view the transaction as a single piece with all its terms. Therefore, it is difficult to draw conclusions when comparing one condition or another with this or that precedent without seeing the overall picture" (Civil Appeal 765/78 [3]).
It is the economic content and the real essence of the transaction that underlie the tax charge, and according to them we must interpret the term "sale of a right in real estate" in the section 1 to the law, "which extends far beyond the ordinary meaning of property law" (Civil Appeal 265/79, 329[4], p. 703; Civil Appeal 696/82, 722[5], p. 670).
...
One of the criteria for examining the true meaning of such a transaction is Examination of the scope and proportion of the power assigned to the contractor according to the contract in all matters relating to the construction itself and the sale of the apartments And the greater his freedom of action, the degree of his involvement and the scope of his discretion in these matters, the more the scales will tilt towards the conclusion that we are not dealing with a mere construction operation and a license, but with someone who has also purchased, behind the linguistic veil of the contract, rights in the property personally."
See also Civil Appeal 7933/01 Slover v. Beer Sheva Real Estate Appreciation Tax Administration (11.6.2008).
See also in this regard Civil Appeal 1444/90 Dar'ar in Tax Appeal v. Tel Aviv Real Estate Appreciation Tax Administration (August 24, 1992), where it was held by the Honorable President M. Shamgar:
"The test set out in other municipal applications 614/82 to examine the true meaning of an engagement between the landowner on the one hand and the person who actually carries out the construction on the other is a flexible test, the purpose of which, as stated, is to examine the scope and proportion of the power assigned to the contractor under the contract with respect to the construction itself and the sale of the apartments"; It should be noted that we are dealing with the power delegated under the contract, that is, the required examination is of the state of affairs from a legal point of view at the time of the conclusion of the contract and in accordance with it. Late behavior by the parties that is not in accordance with the contract, or the failure of any of the parties to comply with its full contractual rights, does not increase or decrease it. We are concerned with examining the initial engagement between the parties, which found expression in the contract they entered into between them."