Published in Afik News 070 02.03.2011
Related articles
Eligibility for zero VAT is not determined by the decision of the service providers, but by the conditions stipulated in the law
Taxation and Government Incentives and Funding
Dispute Resolution
A company that provides medical tourism services was obligated to pay VAT for hospitalization and related services in cases where the tourist paid it and not to the medical service providers, and they obligated it to pay VAT. The Court held that the cases should be examined on their merits and not on that the […]
Under certain circumstance a taxpayer who has underpaid tax may be exempt from paying the tax
Taxation and Government Incentives and Funding
Dispute Resolution
Vehicle importers underpaid tax due to a lack of clarity in the regulation regarding the determination of the green score for plug-in vehicles imported from the USA, as determined in the Ministry of Transportation’s procedure. The Court held that the importers are to pay the missing tax. A taxpayer must pay true tax even if […]
VAT liability for tips
Taxation and Government Incentives and Funding
On January 1, 2025, the Israeli Tax Authority published a clarification (https://www.gov.il/he/pages/pa010125-3) that transactions executed as of March 31, 2025, the Authority will begin enforcing its position, published on July 25, 2024, that tips given to service providers (e.g., waiters in restaurants) are subject to VAT. Please note that on February 28, 2024, an order […]
An entrepreneur may be entitled to tax relief if he builds an area intended for renting residential apartments
Real estate in Israel and around the world
Taxation and Government Incentives and Funding
Dispute Resolution
A construction entrepreneur contended that it is entitled to a tax benefit in relation to the entire area of the building that has been approved as a new building for residential rent, and not only in relation to the part of the building intended for rent. The Supreme Court held that the entrepreneur is entitled […]