טיב טעם הולדינגס 1 בע"מ נ' וורלד גרופ קפיטל (58) בע"מ

פסק-דין

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בבית המשפט העליון בשבתו כבית משפט לערעורים אזרחיים

ע"א 2671/13

לפני:

כבוד המשנה לנשיאה א' רובינשטיין

כבוד השופט ס' ג'ובראן

כבוד השופט צ' זילברטל

המערערת:

טיב טעם הולדינגס 1 בע"מ

נ ג ד

המשיבים:

1.וורלד גרופ קפיטל (58) בע"מ (בפירוק)

2.כונס הנכסים הרשמי

ערעור על פסק דינו של בית המשפט המחוזי בתל אבי ב-יפו מיום 20.02.2013 בפר"ק 2143/09 שניתן על ידי השופטת ו' אלשיך – סג"נ

תאריך הישיבה:

י"ב בניסן התשע"ה

(1.4.2015)

בשם המערערת:

עו"ד אלי שימלביץ'; עו"ד רונן בוך

בשם המשיבה 1:

עו"ד שחר בן מאיר

בשם המשיב 2:

עו"ד טובה פריש

פסק-דין

המחלוקת בין הצדדים – המערערת והמשיבה 1 – נוגעת ליחסים ביניהם בקשר לתניית שיפוי בהסכם לחוב מס הכנסה שהושת על המשיבה 1. בית המשפט קמא סבר כי תניית השיפוי מחייבת את המערערת. המערערת סבורה, כי ההסכם שבו מדובר לא קוים, וקיום תניית השיפוי כרוך בסעיף אחר להסכם שלפיו היתה מחויבות המוטלת על המשיבה 1 (בשרשור ממי שחתמו על ההסכם (קונים)), לפעול אצל רשויות המס לביטול חוב המס. לטענת המערערת לא שותפה במו"מ שאכן נוהל עם רשויות המס על-ידי המנהלים המיוחדים, והדבר משמיט את הקרקע מתחת לחובת השיפוי. המשיבה 1, והכנ"ר עמה, טוענים כי אכן נעשה מאמץ גדול על-ידי המנהלים המיוחדים להורדת חוב המס מסכום של כ-12.5 מיליון ש"ח לסכום של פחות מ-1.5 מיליון ש"ח, וכי בנסיבות אלה עמדו בחובת המאמץ להורדת חיוב המס, ותניית השיפוי בעינה.

זו גם דעתנו. אנו סבורים, בכל הכבוד לטענותיו הסדורות של בא כוח המערערת, כי אין להלום את ניסיון המערערת להתנער מחובת השיפוי, שהיא מובהקת בהסכם, ועל רקע הפחתתו המשמעותית של חיוב המס כאמור גם אינה מעלה חשש עוול מיוחד שנגרם למערערת.

איננו נעתרים איפוא לערעור. המערערת תשלם הוצאות המשיבים 2-1 בסך של 10,000 ש"ח לכל אחד מהם.

ניתן היום, י"ב בניסן התשע"ה (1.4.2015).