Client Updates


A | B | C | D | E | F | G | H | J | K | L | M | N | O | P | R | S | T | V | W | Y | Z

Enter our

Follow HFN

Client Updates

Mar 23, 2014

Client update – A New Supreme Court Decision: Taxpayers Cannot Present to the Court Facts or Evidence that were not Raised During Administrative Tax Proceedings

HFN's Tax Department and Litigation and Dispute Resolution Practice published a Client Update on the recent decision of the Israeli Supreme Court in the Leibovitch Case. Notwithstanding conflicting decisions and practices of District Courts, the Supreme Court decided that a taxpayer has to present all his arguments already at the stage of the administrative tax appeal and that only in exceptional circumstances a court may allow new evidence to be presented to court.

Click here to read the client update.