In other words, if the only purpose we see in the presumption of the family unit is to prevent tax planning and ensure property separation, then a purchase financed by the parents may also meet these requirements. If the appellants' position is accepted, I am not convinced that there is any real justification for preventing the relief even in cases of this kind.
- A perusal of the Ibn Ezra judgment - in the words of the Honorable Justice Y. Ben Shlomo, shows that what was written above are the essential reasons that were the basis for his rejection of the appeal (which also dealt with the gift of a grandfather). I will bring some of his concise words - which I think are not a miracle of bread:
In interpreting a tax provision, we must choose, from among the various linguistic options, the option that fulfills the purpose of the legislation (Civil Appeal 5773/99 Zvi Sobol et al. v. Betterment Tax Administration Civil Case - Fedor, not yet published; Civil Appeal 165/82 Kibbutz Hazor v. Rehovot Assessor, IsrSC 39 (2) at p. 70).
The rule is that a purchaser of a right in real estate is obligated to pay purchase tax (section 9 of the Real Estate Taxation Law (Betterment, Sale and Purchase), 5723 - 1963 (hereinafter - the Law)). The legislature chose to grant a discount from purchase tax to the purchaser of a residential apartment as a single roof. In order to define the term "purchaser", the legislature adopted the principle of the family unit as one that is usually covered under one roof.
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The intention that arises from the language of the law is to grant a discount in respect of a single roof over one's head. From the exceptions in the section: "except for a spouse who lives permanently separately" and "except for a married child", it is clear that the legislature saw the minors sheltering under the roof of their parents until they reached the age of majority, with the exception of those who were married or a spouse living separately who, as a rule, need a roof of their own and for this reason were not included in the family unit and are not included in the "single purchaser" as defined in the section.