“)b) A court may attribute an attribute, right or obligation of a shareholder to a company or a right of the company to a shareholder thereof, if it finds that in the circumstances of the case, it is just and correct to do so in view of the intention of the law or agreement applicable to the matter before it."
The question of what is "just and correct" in section 6 in its entirety has not yet been fully interpreted, and its content is crystallized from the circumstances of one case to another (for example, the position was presented that this term reflects the principle of good faith (Civil Appeal 10582/02 Ben Abu v. Hamdia Doors Ltd., [published in Nevo] paragraphs 13-18 of the judgment of the Deputy President (ret.) A. Rubinstein (January 16, 2005), in a single opinion on this matter. In addition, a position was expressed that the standard set forth in section 6(b) is more flexible than the provisions of section 6(a), and see Reshef Chen, "The Essence of the Amendments to Amendments to Amendment No. 3 to the Companies Law" Corporations B(3) 1, 5 (2005), as well as the ruling of my colleague, Justice N. Sohlberg, sitting in the Jerusalem District Court in Civil Case 9628-07 Levy v. Sasson Ana Levy in a Tax Appeal [published in Nevo] (May 13, 2010)). It should be noted that a position has been expressed in the literature according to which the general considerations that have been shaped in case law over the years, also in relation to section 6(a), are also suitable for the analysis of lifting the veil under section 6(b), as the scholar A. Licht says:
"Subsection 6(b) deals with another set of cases of lifting the veil. From a substantive point of view, this section is nothing more than a repetition of the court's authority to grant relief that it deems just and correct in the circumstances of the case. Above we discussed the considerations that the court must consider in order to determine the normative element of "right and right" in the matter of lifting the veil. In fact, there is no material difference between these considerations with regard to lifting the veil under subsection (a) and lifting the veil under subsection (b). This should be done in exceptional cases and when it is just and right" (Amir Licht, "Lifting the Veil and Deferring Debt after Amendment 3 to the Companies Law: What Has Changed?" Corporations B(3) 65, 86 (2005)).