Legal Updates

City tax tagging of “manufacturer” requires manufacturing activity

February 23, 2010
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Published in Afik News 044 05.03.2010

הוצאת ספרים עם עובד עתרה כנגד סירובה ועדת הערר בעיריית תל אביב להגדיר את הנכס של העותרת כ"תעשייה ומלאכה" לצורך קביעת גובה הארנונה – סיווג אשר משמעותו תשלומי ארנונה נמוכים משמעותית מאלה המשולמים על ידי משרדים. בית המשפט דחה את העתירה וציין, כי בנכס הספציפי מתקיים עסק של מתן שירותים שעיקרם סינון, עריכה, עיצוב, שיווק, הפצה ויחסי ציבור. כל אלה הם שירותים רעיוניים, עסקיים, שאין בינם לבין תעשיה דבר. כדי להיכלל בסיווג "תעשיה ומלאכה" יש צורך לקיים פעילות ייצורית. משמע, יצירת 'יש מוחשי בנכס מיש מוחשי אחר'.

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