Caselaw

Appeals Committee (Center) 39712-06-21 Maslawi Building Company Ltd. v. Central Real Estate Taxation Administration - part 6

April 19, 2026
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I join the judgment of the Chairman of the Committee, the Honorable Justice Shmuel Bornstein, regarding the rejection of the appeal and the ruling on costs.

Mr. Gidi Gabbay, Real Estate Appraiser and Jurist:

Having examined the learned and detailed opinion of the Chairman of the Committee, the Honorable Justice Shmuel Bornstein, I concur with its conclusions in full, including with regard to the award of costs.

Examining the totality of the circumstances, and in particular in view of the passage of a considerable period of time of about 18 years from the date of the conclusion of the combination agreement until the date of the alleged cancellation, as well as in view of the material actions carried out by Maslawi during this period, as detailed in detail, a clear picture of actual business activity and conduct in the land as an owner is formed.  In these circumstances, the move should not be seen as a cancellation of the agreement, but rather as a new engagement in its essence, which constitutes a resale.

Given today, 2 Iyar 5786, April 19, 2026, in the absence of the parties.

     
Shmuel Bornstein, Judge

Chair

Mr. Gidi Gabbay,

Real Estate Appraiser and Lawyer

Committee Member

  Mrs. Geva Balter,

Real Estate Appraiser

Committee Member

 

 

 

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