ד"ר משה וינברג עו"ד נ' מנהל מס שבח תל אביב

פסק-דין

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בבית המשפט העליון

בש"א 2296/14

לפני:

כבוד השופט ס' ג'ובראן

המערערים:

1.ד"ר משה וינברג, עו"ד

2.אברהם דורון, עו"ד

נ ג ד

המשיב:

מנהל מס שבח תל אביב

ערעור על החלטתו של כבוד רשם בית המשפט ג' שני מיום 11.3.2014 בע"א 3039/13

בשם המערערים:

עו"ד שירן מיכאל

פסק-דין

ערעור על החלטתו של הרשם ג' שני (ע"א 3039/13) מיום 11.3.2014, שדחתה את בקשת המערערים להקדים את מועד הדיון הקבוע בערעור שהגישו על פסק דינה של ועדת הערר לפי חוק מיסוי מקרקעין (שבח ורכישה), התשכ"ג-1963 שליד בית המשפט המחוזי בתל אביב-יפו (ו"ע 1405/14).

1.בהחלטתו קבע הרשם כי לאחר עיון בטענות הצדדים ובהחלטות הקודמות בתיק, לא מצא מקום להורות על הקדמת מועד הדיון על חשבון תיקים אחרים, אך במידה ותיפתח אפשרות לשבץ את הערעור לדיון במועד מוקדם יותר, היומן ישקול זאת בהתאם לאמות המידה המקובלות.

2.לטענת המערערים, הדיון שהיה קבוע ליום 14.7.2014, נדחה בחמישה חודשים ללא כל נימוק, ליום 1.12.2014, ודחייה זו תגרום להם נזק כספי בשל הסדר שהגיעו אליו עם המשיב לתשלום החיוב הכספי בפסק הדין, שהתבסס על מועד הדיון המקורי. עוד טוענים המערערים טענות כלליות בדבר מדיניות בתי המשפט שלא לדחות דיונים ולעניין הנזק הכללי שנגרם למתדיין שדיון בעניינו נדחה.

3.השאלה אם להקדים מועד שנקבע לדיון בערעור אם לאו נתונה במתחם שיקול דעתה של הרשם, אף בנסיבות של דיון שנדחה על ידי יומן בית המשפט. בנסיבות אלה הפעיל הרשם את שיקול דעתו כדבעי, לאחר שבחן את טענות הצדדים והתייחס גם להחלטתו של השופט נ' סולברג (מיום 17.9.2013) שדחתה את בקשת המערערים לעיכוב ביצוע פסק הדין של ועדת הערר, ולכן אין להתערב בהחלטתו. אוסיף כי המערערים ביקשו כבר להקדים את מועד הדיון בעבר, בקשתם נדחתה (בהחלטה של הרשמת ל' בנמלך מיום 10.10.2013), והערעור הועבר לקביעת דיון לפי הנהלים בהליכים בסוגו.

4.הדיון בערעור נקבע על פי סדרי העבודה הנוהגים בהתחשב במכלול השיקולים הנבחנים לצורך כך ובהתחשב בעומס על יומנו של בית המשפט. לשון אחרת: התקופה החלה ממועד הגשת נימוקי הערעור ועד לקביעת הדיון בו עומדת בכללים הנבחנים בהליכים מסוג זה ולכן אין הצדקה לשנות מההחלטה.

5.סוף דבר, הערעור נדחה. בנסיבות העניין, אין צו להוצאות.

ניתן היום, י' בניסן התשע"ד (10.4.2014).