Caselaw

Appeals Committee (Haifa) 26310-08-21 Ashdar Construction Company Ltd. v. Haifa Real Estate Taxation Administration - part 79

February 5, 2026
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The appellant is not entitled to decide that she does not sell the apartments, but rents them out, according to her wishes; It is not permitted to sell apartments to buyers at its discretion, it is not permitted to allow, for example, the use of the apartments to its shareholders or relatives.  In fact, if one of the winners of the lottery is a "relative", then the appellant is prevented from selling him an apartment due to the existence of a "special relationship".

  1. The appellant cannot determine the timing of the use of the land, it cannot determine when it will build the buildings and to what extent the construction will be – the appellant is obligated according to the contractual system to which it was signed to act in accordance with a defined and tight schedule. The agreements include structured and meticulous stages for carrying out actions until reaching Form 4 for the "Buyer's Price" apartments.  Furthermore, the control company monitors, controls and monitors every stage of the construction stages, as well as every stage of the process of contacting apartment buyers, in accordance with the list of eligible people who won the "Buyer's Price" lotteries.  In fact, every conference, every publication, every document that must be signed by the apartment buyers undergoes examination, audit and a process of careful approval by the control company, in order to ensure that the appellant is acting only in accordance with the instructions of the ILA and the Ministry of Construction and Housing, and does not deviate from them to the right or left.
  2. Moreover, the appellant cannot determine the identity of the apartment buyers, the price at which it will sell the apartments, and even the terms of the sale agreement of the "Buyer's Price" apartments are dictated to it by the state. The appellant cannot sell the apartments in the "Buyer's Price" project to buyers at its discretion, but is obligated to sell the apartments only to homeless people or housing developers who meet the eligibility conditions set by the state for purchasing an apartment in the "Buyer's Price" project.  In addition, the appellant is obligated to sell a certain percentage of the "Buyer's Price" apartments to those who are defined as "locals", who are entitled to purchase a "Buyer's Price" apartment, as instructed by the Ministry of Construction and Housing.
  3. Every document that the appellant is required to sign with the buyers of the "Buyer's Price" apartments is determined in a wording that is dictated and approved by the control company – the wording of the agreements for the sale of apartments undergoes an approval process by the control company, and in fact the appellant is not entitled to have the buyers of the "Buyer's Price" apartments sign the text of an agreement that has not been approved by the control company.

In addition, there are clauses and appendices in the sale contract with the buyers of "Buyer's Price" apartments that the State (ILA and the Ministry of Construction and Housing) required the appellant to include in the sale contract, in order to ensure the fulfillment of the conditions of "Buyer's Price" eligibility by the winners of the lotteries and to prevent the sale of "Buyer's Price" apartments to third parties who are not eligible, before the end of five years from the purchase of the "Buyer's Price" apartment.

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