עדכוני חקיקה ופסיקה

הכרה בהוצאות השגחה על ילדים לצורכי מס

30 אפריל 2009

הדפסה

פורסם ב אפיק משפטי 021 01.05.2009

בפסק דין אשר פורסם אתמול שם בית המשפט העליון קץ לאחת המחלוקות הותיקות ביותר בין ציבור הנישומים לבין רשויות המס, שאלת התרת הוצאות השגחה על ילדים בניכוי. לאחר החלטה תקדימית בבית המשפט המחוזי, אשר הכריזה על התרת ניכוין של הוצאות כאמור, הזדרזה המדינה להגיש ערעור לבית המשפט העליון ואף סירבה להכיר בפסק דינו של בית המשפט המחוזי כמחייב.

עד להכרעה בערעור על ידי בית המשפט העליון, היתה למעשה פסיקתו התקדימית של בית המשפט המחוזי בגדר אות מתה לאור סירוב רשות המיסים לכבדה. כעת, עם סתימת הגולל נראה כי נפתחה הדרך לציבור הנישומים לתבוע ניכוי הוצאות השגחת ילדים (שהוצאו לצורך יציאת ההורים לעבודה בלבד) שהוצאו בשנת המס הנוכחית ובמקרים מסוימים גם לקודמותיה. יחד עם זאת, לאור הכרזות נציב הרשות והאוצר ביחס להשלכות הקשות של הלכה זו, צפוי כי רשות המיסים והאוצר יפעלו במשותף ליזום תיקון חקיקה אשר ימנע הכרה גורפת בהוצאות ההשגחה. במקביל, צפויה המדינה להגיש בקשה לדיון נוסף בהלכה חדשנית זו. מומלץ להתייעץ עם מומחה בתחום המיסים על מנת לבדוק השלכות אפשריות להקטנת חבויות המס או זכאות להחזרי מס

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