Caselaw

Appeals Committee (Haifa) 26310-08-21 Ashdar Construction Company Ltd. v. Haifa Real Estate Taxation Administration - part 66

February 5, 2026
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                        The Ministry of Construction and Housing has launched a contractors portal designed to streamline project management in various aspects, including updating project details, receiving lists of winners on an ongoing basis, entering requests to cancel a winnings for the winner(s) who did not reach the selection of apartments, and more."

  1. The appellant's subordination to the instructions of the control company is expressed in the correspondence in emails between the appellant's representatives and the control company's representatives – see Appendix E According to Mr. Friedman's affidavit, it appears that the appellant is in fact required to obtain approval from the control company for any action, whether for the purpose of receiving the list of winners of the lotteries held by the Ministry of Construction and Housing, whether it is a matter of holding a conference for the winners and the timing of its existence, whether it is a matter of updates of garden areas in garden apartments or of balconies or parking lots, or whether it is a matter of approval of the wording of the sale agreement of the apartments to the winners of the lotteries.
  2. Beyond all this, a central feature of the "Buyer's Price" tenders is the state's control over The identity of the apartment buyers in projects.

The Ministry of Construction and Housing conducts lotteries for those eligible, i.e., those people who meet the criteria set by it and have received a certificate of eligibility to purchase an apartment as part of the "Buyer's Price" projects.  The lists of the winners of these lotteries, which are relevant to the "Buyer's Price" tenders in which it won, were transferred to the appellant, who was not authorized as part of the project to sell apartments to other buyers, other than those who were defined as "eligible" and won lotteries held by the Ministry of Construction and Housing.

Section 3.3.  For the Tirat HaCarmel tender, it sets the conditions for the construction and sale of apartments in the "Buyer's Price" project, and under this clause unequivocal rules are defined regarding the purchasers to whom the appellant is authorized to sell the apartments in the project (identical clauses also exist in the construction contract – see clauses 4a, 5g and 6 of the construction contract):

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