As mentioned, three of the four alternatives to the definition of "sale" In Section 1 The Real Estate Taxation Law is relevant to the examination in our case, and their definition is as follows:
"Sale", with respect to a right in real estate, whether for consideration or without consideration –
(1) granting, transferring, or relinquishing a right in real estate;
(2) the granting of a right to receive a right in real estate, as well as the transfer or transfer of a right to receive a right in real estate or a waiver of such a right;
(3) the granting of a right to order the grant, transfer or transfer of a right in real estate or a waiver of a right in real estate, as well as the transfer or transfer or transfer of such a right to instruct or waive it;"
- The second alternative of the definition of "sale" does not exist in this case due to the same reasons and reasons according to which I determined that the first alternative does not exist. Since that the appellant did not receive a "lease" right within the meaning of the law, and in any case it did not receive from the state an obligatory right to receive a "lease" right as defined in the Real Estate Taxation Law.
- As for the third alternative, it deals with granting the right to order the granting of a right in the land.
See in this regard: Civil Appeal 702/84 Yuval Gad in Tax Appeal v. Real Estate Appreciation Tax AdministrationIsrSC 40(4) 802, at page 810, where it was held:
"Says Dr. A. Namdar, in his book Tax Law [Real Estate Taxation] Betterment Tax and Purchase Tax (Choshen LeMishpat, 1986) 48:
"The most common case that meets the requirement of paragraph (3) is when the contractor is given the right to build on the owner's land and he also receives the right to refer to the owner the buyers he wants."
The same was also ruled in a family appeal (Jerusalem) 4/68.
Where a contractor receives an exclusive right to refer tenants to the landowner, this right is subject to purchase tax, even if the landowner has the right to refuse tenants who are referred to him."