Caselaw

Appeals Committee (Haifa) 26310-08-21 Ashdar Construction Company Ltd. v. Haifa Real Estate Taxation Administration - part 73

February 5, 2026
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"The following is a list of documents to be submitted to the control company for the purpose of obtaining approval for holding conferences and selecting apartments:

                        A contract of sale with all its appendices in the file WORD.

                        The sale contract will be examined in accordance with Appendix C6 attached to the tender, the instructions of the Ministry of Construction and Housing, the ruling, and in particular the judgment of the Attorney General's Office and B.  Yair, who is a guiding judgment on this issue.

                        .... 

                        A document that is submitted not in accordance with the instructions and/or submitted in part will be returned to the contractor for completion. 

                        It is clarified that it is not possible to hold conferences and begin the process of selling the apartments before receiving the approval of the control company for the documents and making a committee decision

                        ... 

                        The documents will be examined by the control company's professionals (lawyers, architects, etc.) if they comply with the tender guidelines, the guidelines of the Ministry of Construction and Housing and the law.

                        The comments will be forwarded on the submitted documents and therefore files should not be sent PDF

                        Work with Track Changes.  A document submitted without this option will be returned before it is reviewed. 

                        If there are substantial disputes regarding the documents, a meeting will be held at the offices of the control company accompanied by the relevant professionals. 

                        Once the documents are approved, a final copy will be sent to you.  This copy must be uploaded to a contractor's website for the use of the winners. 

  1. In this context, it can be seen from the long and detailed process with the control company that the appellant was required to go through in order to approve the sale agreement from the correspondence between the appellant and the control company – Appendix E to Mr. Friedman's affidavit on pages 384-389 of the affidavit, from which the level of involvement, control and control of the state over the drafting of the sale agreement that the appellant will sign with the buyers of the apartments in the "Buyer's Price" project emerges.
  2. The state also determined the wording of the letters of undertaking that the appellant was required to sign by the purchasers of the apartments in the "Buyer's Price" project – see Appendix C7 to the building contract (see, for example, Appendix 7 to Mr. Friedman's affidavit, pp. 249-252), which includes "Letter of undertaking – a homeless person purchases a Mehir LaMishtaken apartment" and "A letter of undertaking – a housing improver purchases a Mehir LaMishtaken apartment".
  3. Moreover, the State determined and defined for the appellant an exact timetable for the completion of the construction – see clause 2 of chapter A of the construction contract, which deals with "schedule", which states:

"A.      The developer undertakes to comply with the schedule and the specified dates and to carry out the actions and works, all as detailed below and in accordance with the provisions of this contract:

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