Landmark Cases

Israeli tax law has been shaped by landmark court decisions that set important precedents. This section reviews key tax rulings on topics such as the substance-over-form doctrine, artificial transaction rules, the definition of a permanent establishment, the scope of the employment relationship, and pivotal real estate tax decisions that affect taxpayers today.

  1. Major judgments

    Income tax precedents

  2. Judgments in real estate

    Real estate precedents

  3. VAT rulings

    VAT precedents

  4. International judgments

    International taxation precedents

  5. Trends in jurisprudence

    current trends