Moreover, if it is indeed a transaction for consideration and on the face of it, it is doubtful in any case whether the entire agreement should be canceled, instead of the existence of its "hidden part" (sale for consideration) and certainly not for the reasons detailed in the statement of defense (see, for example, Civil Appeal 810/17 Gil Basha v. Gardji (Nevo 31.10.2018), Civil Appeal 7561/20 Darawsha v. Darawsha (Nevo 20.12.2021)). This is said beyond necessity, since in any case I am not at all convinced that this is an agreement for the sake of appearance.
- Second, I did not find any substance in the defendant's arguments, which were raised without any real reason, that the transaction documents lack the specificity condition required for an undertaking in a gift transaction in real estate.
In this regard, it was ruled that in the undertaking to give a gift in real estate, it is sufficient that "the document properly identifies the parties to the agreement, the property that is the subject of the contract and the essence of the transaction being carried out - the granting of ownership of the land by way of a gift" (Tax Appeal (Haifa) 358/06 S.I. v. S.A. (Nevo (September 25, 2006, Civil Appeal 588/81 Chizik v. Horowitz, IsrSC 40(1) 321, 323, Family Appeal (Haifa District) 55156-10-19 Anonymous v. Anonymous (Nevo January 22, 2020)).
In our case, a gift affidavit was filed on behalf of the defendant that clearly details the identity of the parties, the identity of the property and the absence of consideration for the transfer of rights. The plaintiff's affidavit was also submitted, regarding the absence of consideration for the gift. It should be noted that explicit consent is not required in an affidavit to receive the gift, since this presumption is regulated in section 3 of the Gift Law. Alongside the affidavits, a power of attorney and forms for the transfer of rights and tax reporting were signed, which are sufficient to comply with the provisions of the law in this regard, even without the need for a "transfer of rights" agreement signed by both parties (see and compare also Civil Appeal 588-81 Tzizik v. Horowitz M(1) 321, Family Appeal (Haifa District) 55156-10-19 Anonymous v. Anonymous (Nevo 22.1.2020), Mordechai Ravilo Gift Law (1997)Section 5 - Undertaking to give the deceased).