Caselaw

Appeals Committee (Tel Aviv) 27652-05-24 David Sharvit v. Hadera Real Estate Taxation Administration - part 16

September 22, 2026
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It seems that such an interest on the part of an apartment buyer "on paper" is not unusual and does not mean that the completion of the construction was the responsibility of the buyers.

  1. Second, as stated, it was agreed between the parties to the appeal that the construction of the apartments "Not yet finished" At the time of the sale, however, the construction was still at a fairly advanced stage, which was described in the sales contracts as"Plaster finishing (exterior and interior)".  In clause 3.3.3 of the sales contract, the buyer (the appellant) declares that "He noticed that the construction of the skeleton of the seller's apartment had been completed and that exterior and interior plaster work had been carried out...".  In other words, it is not at all a mere skeleton and the property was described throughout the sale contract as"Seller's Apartment" (A designation that, of course, does not decide the issue at hand).
  2. Third, the sales contracts include provisions that indicate The Cover The close relationship between the sale and the construction (and this may be against the background of the family connection, a subject that we will return to later).  Among other things, the following provisions can be pointed out in this context:
  • According to Article 5.1.2.7:

"The payment of the balance of the labor by the buyer to the company is subject to the registration of the ownership right in half (1/2) parts of the plot, a different appeal by the seller and the registration of a warning note in favor of the buyer regarding the seller's rights as owner, and that a delay in payment of the labor by the buyer as long as a warning note has not been registered in favor of the buyer regarding the seller's rights as an owner will not constitute any breach of the buyer's obligation to the seller in the seller's shoes towards the company.  "

In other words, the contracting company, which provides construction services and is ostensibly not a party to the proprietary transactions, is liable to be harmed if there is a delay in the registration (of the ownership of the sellers in the property - see section 10 above - or of the warning note in favor of the purchasers);

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