אפיק משפטי 017 06.03.2009

הדפסה

עדכוני חקיקה ופסיקה

22 דצמבר 2008

הכללת המע"מ במסגרת מחיר העסקה, גם ברכישה ממפרק חברה

חיזוק מעניין ניתן לאחרונה, להלכה הותיקה הקובעת כי ככל שלא צוין במסגרת הסכם רכישה או הסכם שירות כי מחיר העסקה אינו כולל מע"מ, הרי שקמה חזקה כי המחיר החוזי הנקוב מגלם בתוכו גם המע"מ ככל שחל. במקרה זה, דובר בעסקת רכישת פעילות המשביר הישן על ידי המשביר החדשה אגב הליכי פירוק. מפרק המשביר הישן לא ווידא, כי במסגרת הצעת הרכישה שזכתה, יצוין מפורשות כי המחיר המוצע אינו כולל מע"מ. בית המשפט קבע כי כאשר ההסכם...

30 נובמבר 2008

חובת רשות המס להשיב להשגה בתוך שנה

לפני כשנה וחצי, ניתן פסק הדין בעניין איקאפוד (ידוע גם כהלכת סמי) שם נקבע כי כאשר כושלת רשות המיסים ממשלוח הודעה אשר מומצאת לנישום בתוך שנה מיום השגתו, רשאי הנישום לראות את השגתו כאילו התקבלה...

חובת שימוע בפיטורין

עובד שהועסק על-ידי חברת חשמל כ"סטודנט מאבטח" במשך תקופה של שנתיים לערך פוטר מעבודתו ללא עריכת שימוע בטרם פיטוריו. בערעור שהוגש לבית הדין הארצי לעבודה חזרה החברה על טענה שהעלתה בבית משפט קמא, כי המאבטחים מתקבלים לעבודה לפרק זמן מוגבל עד שנתיים והינם מודעים לכך. בית הדין הארצי חזר על ההלכה בדבר חובת קיום השימוע טרם הפיטורין והדגיש את חשיבות הזכות. חובת השימוע אינה מוחלטת ובנסיבות מסוימות בהן מעשה ...

הגיליון הקודם

אפיק משפטי 016 19.02.2009

19/02/2009

הגיליון הבא

אפיק משפטי 018 20.03.2009

20/03/2009

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