משה להט נ' עיריית תל אביב

פסק-דין

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בבית המשפט העליון בשבתו כבית משפט לערעורים בעניינים מינהליים

עע"ם 9430/12

לפני:

כבוד השופט ס' ג'ובראן

כבוד השופטת א' חיות

כבוד השופט נ' סולברג

המערער:

משה להט

נ ג ד

המשיבים:

1.עיריית תל אביב

2.עו"ד אבי נימצוביץ (כונס הנכסים הממונה)

ערעור על פסק דינו של בית המשפט לעניינים מינהליים בתל אביב-יפו מיום 27.9.12 בעת"מ 12-01-35345 שניתן על ידי כבוד השופטת שרה גדות – סג"נ

תאריך הישיבה:

כ"ז בא דר א' התשע"ד

(27.2.2014)

בשם המערער:

בעצמו

בשם המשיבים:

עו"ד אבי נימצוביץ

פסק-דין

לאחר שעיינו בכתב הערעור ובתגובת המשיבים, ולאחר ששמענו את טענות הצדדים, החלטנו לדחות את הערעור מכוח תקנה 460(ב) לתקנות סדר הדין האזרחי, התשמ"ד-1984. אנו סבורים כי אין מקום לדחות את הממצאים העובדתיים שנקבעו בפסק הדין של בית המשפט המחוזי, אשר תומכים במסקנתו המשפטית, וכי לא נפלה בפסק הדין טעות שבחוק.

למען שלמות התמונה, יצוין כי חלק הארי של טענות המערער עניינן בממצאים וקביעות שהפכו לחלוטות בפסקי דין שונים בהליכים שהתנהלו בינו לבין המשיבים. זאת ועוד, בית המשפט המחוזי דחה את טענות המערער, בהתאם לסעיף 21 לחוק ההתיישנות, התשי"ח-1958, ו סעיפים 8 ו-11א לפקודת המסים (גביה). עיון בסעיפים אלה (יחד עם קביעותיו העובדתיות של בית המשפט קמא, שלא מצאנו כל עילה להתערב גם בהן) מלמד כי חובו של המערער, המבוסס על שני פסקי דין שניתנו בשנים 1991 ו-1997, לא התיישן, וכי היה ניתן להטיל שעבוד על הדירה בבת ים, על אף שהחוב נוצר בנוגע לדירה בתל אביב.

סוף דבר, הערעור נדחה. המערער ישא בשכר טרחת עורך דינה של המשיבה 1 בסך של 10,000 ש"ח. החלטת עיכוב הביצוע מיום 28.4.2013 מבוטלת בזאת.

ניתן היום, ב' באדר ב' התשע"ד (4.3.2014).