Players of the Kiryat Shmona soccer team sought to receive the tax relief granted to those who live in Kiryat Shmona, because most of the week they live in such city.
The Supreme Court rejected the motion as the tax benefit is only for residents of Kiryat Shmona whose life-center is therein. The Israeli income tax ordinance that defines tax benefits for residence in remote settlements is intended to encourage migration to settlements along the border. The players did live in Kiryat Shmona during the week, but on the weekends and during breaks they returned to other cities where they continued to live with their families and manage the center of their lives. In the absence of continuous residence and the absence of a clear connection to the city of Kiryat Shmona, the tax benefit cannot be granted.