ראשי » העברת נכסים לידועה בציבור – זהירות מפני גובה המס!!!

העברת נכסים לידועה בציבור – זהירות מפני גובה המס!!!

בתביעה למתן סעד הצהרתי מבית המשפט המחוזי בבאר שבע שהגישה הגב' אולגה מלוייב כנגד הפעלת הליכי גביה ע"י מנהל מס ערך מוסף על נכסים שהיו רשומים על שמה ובהם מקרקעין, חשבון בנק ורכב וזאת מכח סעיף 106 לחוק מע"מ, אשר מאפשר את גביית חוב המס של חייב שהעביר את נכסיו ופעילותו העסקית לאחר ללא תמורה.

באותו מקרה מנהל מע"מ הפעיל את סמכותו כנגד הגב' מלוייב וזאת לאור העובדה כי חברה שבבעלותו וניהולו של בן זוגה שהוגדר כידוע בציבור שלה בתקופה שנקבעו השומות העבירה לה כספים ונכסים.

הגב' מלוייב לא הצליחה להוכיח ולהסביר מדוע הועברו אליה כספים מאותה חברה החייבת במס, למרות שזו עבדה כשכירה במשכורת ממוצעת באותה חברה. בית המשפט לא השתכנע מטיעוניה השונים שנמצאו בהם סתירות רבות וקבע שהמנהל רשאי להפעיל את סמכותו לפי סעיף 106 לחוק כנגד הקרקע וחשבון הבנק הרשומים בבעלותה.

לקישור לפסק הדין :

אולגה מלוייב – גביית חוב של חברה בבעלות בן הזוג מאשתו

הרשמו למגזין שלנו

פוסטים נוספים

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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