ראשי » ביהמ"ש קבע אין להפעיל את סעיף 85(א) לפקודה באופן טכני

ביהמ"ש קבע אין להפעיל את סעיף 85(א) לפקודה באופן טכני

בפס"ד שניתן ע"י כב' השופט גד גדעון מביה"מש המחוזי בבאר שבע בעניינה של אברהם אוסקר בע"מ נקבע כי אין להפעיל את הוראות סעיף 85(א) לפקודת מס הכנסה באופן טכני, אלא רק לאחר בחינה מהותית של הפעילות הרלבנטית, בהתבסס על מאפיני הפעילות העסקית ונסיבותיה. ובאותו מקרה דובר בשימוש במערערת שהחזיקה ברשיון ליצור והפצת דלק לצורך רכישת דלק מבז"ן ע"י חברת אוסקר אנרגיה בע"מ שבבעלות בעל המניות במערערת והפצתו בין היתר לחברה קשורה למערערת יניב חב' לאנרגיה בע"מ. בית המשפט קיבל את טענת המערערת כי באותו מקרה המכירה לצד קשור לא הניבה כל רווח או יתרון מיסוי ומשכך לא היתה הצדקה להפעיל את סע' 85 לפקודה.

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כנס רואי חשבון

השתתפותו של עו"ד ורו"ח סיימון יניב במושב שהתקיים בכנס לשכת רואי החשבון בישראל בנושא חקירות רואי חשבון ע"י רשות המיסים

עו״ד סימון יניב בוועדת הכספים בכנסת | 11.2.25

השתתפותו של עו"ד ורו"ח סיימון יניב כנציג לשכת רואי חשבון בדיון שנערך בועדת הכספים להדוף את הצעת חוק להגבלת הוצאות ותשומות במזומן

פסיקה תקדימית: גרוש יחויב במיליוני שקלים עקב התחייבות למיסוי בינלאומי בהסכם ממון

פסק הדין המונח לפנינו מעלה סוגיות מהותיות בדבר פרשנות הסכמי ממון וחבויות מס בינלאומיות במשפט המשפחה הישראלי. המקרה דנן עוסק בסכסוך בין בני זוג לשעבר,

כיצד יש לדווח על הכנסות בתיק של נפטר

כיצד מגישים דו"ח מס בתיק נפטר השאלה: לאחר פטירתו של נישום במס הכנסה, התיק משנה את שמו ליורשי המנוח… ז"ל. נשאלת השאלה כיצד יש להגיש

עו”ד ורו”ח סיימון יניב, מתמחה ובקיא בדיני המס והלבנת ההון, בעל ידע וניסיון רב בתחום המיסוי, מס הכנסה אזרחי ופלילי, מיסוי מקרקעין, מע”מ ומכס.

צרו קשר

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