Therefore, we can only conclude that in view of the clarity of the purpose of the legislation - to place all the members of the family unit as a single unit, this is how the section should be interpreted, despite the linguistic difficulty involved. Decades in which the section is interpreted in this way have created real weight, and you do not have a written instruction (which is in force for a long period of time) that does not have a kind of Oral Torah next to it. Sometimes, as here, it is found that in light of the purpose of the legislation and the manner in which the presumption of the family unit has been implemented for decades, this interpretation prevails.
- The exceptions established by the legislature:
The section of the law before us, in which the presumption of the family unit was established, recognized that there are cases in which it is appropriate not to apply this presumption. The legislature determined in clear language - these cases:
- Spouses who do not live together;
- a minor who marries;
- Orphan minor.
When the legislature clearly defines the boundaries of the section, it seems to me that the expansion of these boundaries should be done as the case law has done so far - in a manner reserved for cases in which the justification for creating a judicial exception is clear and necessary. Such a justification clearly exists - in the case of a couple, but it is quite weak - when it comes to minors for whom an apartment is purchased for purely investment purposes.
The Purpose of the Legislation
- An examination of the purpose of the legislation should not begin with that of the presumption of the family unit, but rather with that of granting tax breaks (purchase and betterment) to a single residential apartment. The presumption of the family unit is intended to put a fence against the application of these lenient provisions, both of which stand in the center - and therefore it is appropriate to open them.
- The Honorable Judge H. Melcer Other Municipality Applications 4713/11 Yoash Zagori v. Land Taxation Administration, [Nevo], para. 22, discussed the matter (in that matter, the Honorable Judge Melcer was in the minority, but this has nothing to do with the matter quoted - which is not in dispute):
The rule that the spouses, for the purposes of some tax laws, should be regarded as "one family unit", has been discussed by this court on a number of occasions (see: the Hebrew case; Civil Appeal 3185/03 Land Appreciation Tax Administration, Merkaz v. Flam, IsrSC 59(1) 123 (2004) (hereinafter: the Flam case); Civil Appeal 3178/12 Shalmi v. Land Taxation Administration, Netanya [published in Nevo] (November 17, 2014) (hereinafter: the Shalmi case)). In order to understand the purpose of the aforementioned rule, it is first necessary to explain the logic underlying the exemption for a single apartment and the exemption for a qualifying apartment.