As for the deposit of a guarantee, in the matter before us, in view of the disparity of power between the parties, there is no need for this.
The Applicant may submit a ruling for signature within those 7 days detailing all the assets on which the order is imposed. The Applicant is also responsible for registering the injunction with the relevant authorities.
Third Remedy - Appointment of an Investigative Accountant
- From a legal point of view, Regulation 25 of the Family Court Regulations (Procedures) 5781 states:
"The court may, even without the consent of the parties, appoint an expert on its behalf, who will submit to it a written opinion on any matter relating to family matters."
With regard to the appointment of an investigative accountant, the rule before us is that this should be done where there is a concern of smuggling assets, when the scope of the assets is extensive and there is a danger of their transfer in a covert manner.
See the ruling of the Supreme Court (the Honorable Justice Barak Erez) in Tax Appeal 5197/20 Anonymous v. Anonymous (Nevo 8/9/20) and the judgment of the Honorable Justice Sohlberg in Tax Appeal 1752/24 Anonymous v. Anonymous (Nevo 4/8/24):
"The Family Court appointed the investigative accountant due to the complexity of the property system between the spouses, and due to the concern that the applicant would smuggle assets. This reasoning was accepted in the case law of this court as a matter at the discretion of the trial court, and as a justifiable ground for appointing an investigative accountant in the framework of a property proceeding in a divorce dispute..."
It was further determined that the investigator should be allowed to examine all of the respondent's assets, without limitation on one asset or another.
- From a factual point of view, in the matter before us, the appointment of an expert on behalf of the court is required, first and foremost, in order to clarify the manner in which the resources are balanced in relation to the common property, with the main question being the value of the corporations managed by the man and the value of the relevant real estate. In addition, when it became clear that the man established a foreign company and transferred ownership of the parent company under his control, in clear contravention of the foreclosure order, there is room to appoint an accountant who will examine how this move affects the value of the other corporations and whether it means smuggling assets.
- In light of the aforesaid conclusion, I order the appointment of CPA T of BDO as an investigative accountant on behalf of the court, in order to submit his opinion regarding the manner in which all the assets accumulated by the parties during the period of joint life are balanced, from the date of marriage on 5/7/06 until the date of the rupture on 22/5/25, including pension rights, rights to assets held in banks, credit companies and holding companies, rights in vehicles, and The value of the real estate corporations whose shares the man holds as detailed in sections 21 and 23 above, as well as the real estate in which these corporations have rights, or any of the litigants. In addition, it will examine the significance of the transfer of ownership of a company in a tax appeal to XX Ltd and will also examine whether the smuggling of assets was carried out in one way or another.
If necessary, he will be able to use a real estate appraiser for the purpose of valuing the real estate.