The municipality did not send a payment demand, and the company did not pay property tax for 19 years. The Supreme Court obligates it to partial retroactive payment
According to adv. Itai Basis the Supreme Court’s ruling on retroactive charges relates to the existence of declarations with an enhanced reporting obligation regarding the disclosure and reporting to authorities of properties in their possession. This is likely to prompt authorities to try and expand the circle of declarations that will ‘qualify’ for retroactive property tax charges. Please see: here
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According to adv. Itai Basis the Supreme Court’s ruling on retroactive charges relates to the existence of declarations with an enhanced reporting obligation regarding the disclosure and reporting to authorities of properties in their possession. This is likely to prompt authorities to try and expand the circle of declarations that will ‘qualify’ for retroactive property tax charges. Please see: here
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