ראשי » ‎⁨פסד עמינח – ניכוי במקור למשווקים⁩

‎⁨פסד עמינח – ניכוי במקור למשווקים⁩

הלכת עמינח רהיטים – ניכוי במקור בגין הטבות שניתנות למשווקים

בית המשפט העליון הכריע לאחרונה בשאלה שנוגעת להתנהלות שכיחה בין חברות יצרניות/יבואניות למשווקיה.

במקרה הנדון בית המשפט העליון נדרש לדון בערעור על החלטת בית המשפט המחוזי (כבוד השופט ד"ר א. סטולר) שדחה את ערעורה של חברת עמינח תעשיית רהיטים ומזרונים בע"מ (להלן: "החברה") ביחס לשומות ניכוים שנקבעה לה ע"י פקיד השומה בנוגע להטבות בשווי כסף שניתנו על ידה לסוחרים שממפיצים את מוצריה ("המשווקים"), הטבות שניתנו בדרך של צבירת נקודות לזכות המשווק שמומשו לכסף או שווי כסף (למשל: בקבלת הנחות לרכישת מוצרים, מימון נופשים, השתתפות בפרסום ושיפוץ בעסק ועוד). כבוד השופט ד' מינץ (בהסכמת השופטת י' וילנר וע' גרוסקופף), קיבל את הערעור לאחר שהגיע למסקנה כי טיב היחסים שהיו בין החברה למשווקים הסתכם במכירת מוצרי החברה גרידא ואותם משווקים לא נדרשו לבצע פעולות מיוחדות או להשקיע משאבים מיוחדים שיקדמו דווקא את מכירת מוצרי החברה על מנת לזכות באותם הטבות, ועל כן קבע שאותן הטבות אינם נחשבות להכנסות לפי סעיף 2 (א) לצו מס הכנסה (קביעת תשלומים בעד שירותים או נכסים כהכנסה), התשל"ז-1977 הקובע, כי תשלומים בעד שירותים או נכסים יהיו הכנסה לעניין סעיף 164 לפקודה המחייבת ניכוי מס במקור, כבוד בית המשפט ציין כי "הראיות ביססו בעיקרן כאמור את המאמצים שהשקיעה המערערת בגיוס הסוחרים ושידולם לשווק את מוצרי המערערת דווקא, ולא את מהות השירות שהעניקו הסוחרים למערערת, שהיה ונותר מכירת המוצרים הללו לציבור הרחב". כבוד בית המשפט העליון הוסיף וציין כי לא כך היה נקבע אם המשווקים היו מתחייבים להציב את הסחורה של החברה למשל במיקום מועדף בחנות או בהתחייבות להצגת מוצרי החברה דווקא בחלון הראווה בתמורת לתשלום (ראו שם בסעיף 30 לפסה"ד).

קישור לפסק הדין

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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