Conclusion
- The lawsuit should be dismissed against the two defendants.
As to the question of costs: after taking into account all the considerations that need to be addressed (see Civil Appeal Authority 7650/20 Magic Software Enterprises Ltd. v. Firefly in Tax Appeal (published in the Databases; 2020)), including the fact that the plaintiffs were offered, more than once, to consider continuing the proceeding (both by the previous panel and by this panel), and after considering the number of motions filed in the case, the number of hearings held in it, Including the evidentiary hearings, and giving weight to the references that the defendants attached to their summaries, I found that the expenses should be set at ILS 18,000.
These sums will bear ILS interest from the date of the judgment until the date of repayment.
The right to appeal by law.
Given today, March 03, 2025, in the absence of the parties.