Client updates / Supreme Court

Supreme Court: Service to Foreign Residents May Be Subject to Full VAT

24 March 2024 / Hanna Daher, Alon Davidovich

The Supreme Court noted that, by its nature, the essence of a brokerage transaction is joining two parties into one transaction. Therefore, treating the transaction as providing a service to each party separately—a foreign resident and an Israeli resident—does not reflect the true economic essence of the service.

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Categories: Tax

Israeli Supreme Court Limits Possibility of Pleading Reliance on Assistance of Counsel as Defense against Indictment

16 May 2022 / Gal Rozent, Ran Karmi

The Supreme Court issued a ruling in principle that it sees no merit in the approach of releasing a person who breached the law from criminal liability based on the fact his or her lawyer failed to warn that the planned action was criminal.

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Categories: Antitrust and Competition

Right to Privacy when Issuing Search Warrants of Computers and Cellular Devices

18 January 2022 / Shir Rozenzweig

In an expanded panel of nine justices, Israeli Supreme Court prescribed a set of rules concerning procedures and judicial discretion on the granting of search warrants of computers and cellular devices as part of an investigation.

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Categories: Privacy Law | Regulation | White Collar

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Client updates / Supreme Court