Criminal Case 44241-08-23 State of Israel – Tax Authority, Central District Legal Unit – VAT v. Daoud Abdel Hai - part 10

I convict the defendants of the following offenses:

Defendants 1 and 2

Eight offenses of deduction of input tax without having a document as stated in section 38 of the law, an offense under  section 117(b)(5) of the law, as well as preparation, management and authorization of another to prepare or manage false ledgers or other false records, an offense under  section 117(b)(6) of the law - all with the aim of evading or using tax payment.

Defendant 3

Acting with the aim of causing another person to evade or evade payment of tax that that person is liable for, an offense under section 117(b1) of the law.

Granted today, May 24, 2026, in the presence of the parties

[1] pp. 9, s. 15, n/2, s. 6.

[2]  Section 3 of the defense's summaries.

[3]  Section 4 of the defense's summaries.

[4] P/42 S. 4, 26, 29, 46, 55, 91, 163, 166.

[5] For example, p. 112, s. 11.

[6]  Section 4 of the defense's summaries.

[7]

[8] Section 7.c.  In the accuser's summaries.

[9] p. 80, s. 27.

[10] p. 81, s. 14.

[11] p. 82, s. 16.

[12] p. 84, s. 25.

[13] p. 82, s. 24.

[14] p. 155, s. 8.

[15]  Section 19 of the defense's summaries.

[16] p. 89, s. 7.

[17] p. 93, s. 26.

[18] P/39

[19] p. 96, s. 13.

[20] p. 96, s. 31.

[21] p. 97, s. 11

[22] p. 97, s. 18.

[23] p. 98, s. 8.

[24] P/39 S. 10.

[25]  Section 35 of the defense's summaries.

[26]  Article 36 of the defense's summaries.

[27] p. 74, s. 23.

[28] p. 75, s. 3.

[29] p. 77, s. 19.

[30] p. 77, s. 21.

[31] p. 77, s. 16

[32] p. 77, s. 23.

[33] p. 78, s. 3.

[34] p. 78, s. 9.

[35] p. 79, s. 16.

[36] p. 79, s. 29.

[37]  Section 24 of the defense's summaries.

[38] Paragraph 25 of the defense's summaries.

[39] P/13, s. 74.

[40] p. 178, s. 3.

[41] p. 178, s. 12, s. 16.

[42] Paragraph 3 of section 7.e.  In the accuser's summaries.

[43] p. 82, s. 24.

[44] p. 83, s. 18.

[45] p. 83, s. 26.

[46] p. 85, s. 18.

[47] p. 85, s. 28.

[48] p. 86, s. 6.

[49] p. 86, s. 27.

[50] p. 87, s. 14, s. 25, 27.

[51] p. 88, s. 21.

[52] p. 88, s. 26.

[53] p. 88, s. 28.

[54] Sec. 89, s. 1.

[55] p. 89, s. 9.

[56] p. 89, s. 17.

[57] p. 90, s. 1.

[58] p. 90, s. 19.