In our case, this is one of the most prominent cases in which the "method of execution" is so unique and the characteristics are so identical that the application of the rule in this matter is a natural and obligatory process.
Charge No. 8
- The eighth charge is originally attributed to defendants 1 and 4-6, and includes the following offenses:
- forgery of a document with the intention of obtaining something through it under aggravated circumstances, according to Section 418 Law The Penalties (eight offenses).
- Use of a forged document, according to Section 420 Law The Penalties (22 fouls).
III. Fraudulent receipt under aggravated circumstances, according to Section 415 Law The Penalties (Five fouls).
- Evasion of customs duties payable, according to Section 212(A)1 Together with Section 218 To the Ordinance Customs (Five fouls).
- Preparation, transfer and presentation of a sales account that is supposedly real and in fact is not, according to Section 212(A)3 Together with Section 218 To the Ordinance Customs (22 fouls).
- Submission of a false listing, according to Section 212(A)4 Together with Section 218 To the Ordinance Customs (22 fouls).
VII. Misleading a customs official in a particular detail that may impair the performance of his duties, according to Section 212(A)6 Together with Section 218 To the Ordinance Customs (22 fouls).
VIII. Providing false information or a false document, in an important detail, according to Section 22(A)(1) Law Purchase Tax (22 fouls).
- Doing something to evade payment of purchase tax (22 offenses).
- Providing false information with the aim of evading or evading tax under aggravated circumstances, according to Section 117(II)1+(II2)2-3 Law Tax Appeal (22 fouls).
- Issuing a tax invoice or a document posing as a tax invoice, without making or undertaking to make a transaction in respect of which the said invoice or document was issued, with the aim of evading or evading tax in aggravated circumstances, according to Section 117(II)3+(II2)2-3 Law Tax Appeal (11 fouls).
- Deduction of input tax without having a document as stated in section 38, in aggravated circumstances, according to Section 117(II)5+(II2)2-3 Law From the"From.
- prepare, manage, or authorize another to prepare or manage, false ledgers or other false records, in aggravated circumstances, according to Section 117(II)6+(II2) 2-3 Law From the"From.
- The use of any fraud or trick or permission of another to use them or to perform any other act, with the aim of evading or evading tax, in aggravated circumstances, according to Section 117(II)8+(II2)2-3 To the Law Tax Appeal (22 fouls).
- Island-Bookkeeping, by Section 117(A)7 Law From the"From.
As part of the eighth indictment, it was alleged that defendants 5 and 6 were engaged in the import and distribution of household electrical products manufactured by the BSH Commercial Ufesa S.A. (Hereinafter: "Oopsa), through the Piccolo Company-line, which was presented as the exclusive importer of Opsa products in Israel.