שתולים מושב עובדים להתיישבות שיתופית בע"מ נ' מדינת ישראל - מ

פסק-דין

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בבית המשפט העליון בשבתו כבית משפט לערעורים אזרחיים

ע"א 9140/10

לפני:

כבוד השופט א' רובינשטיין

כבוד השופט י' עמית

כבוד השופט נ' סולברג

המערער:

שתולים מושב עובדים להתיישבות שיתופית בע"מ

נ ג ד

המשיב:

מדינת ישראל - מנהל מס שבח רחובות

ערר על החלטתה של ועדת הערר מיום 31.10.2010 בתיק ו"ע 022103-07-10

תאריך הישיבה:

ל' בשבט התשע"ב

(23.02.12)

בשם המערער:

עו"ד יובל דמול ועו"ד קרין כהן

בשם המשיב:

עו"ד יאיר זילברברג

פסק-דין

1.ענייננו בערעור על החלטתה של ועדת הערר לפי חוק מיסוי מקרקעין (שבח ורכישה), התשכ"ג-1963, לפיה נדחתה בקשת המערער להארכת מועד להגשת ערר.

מבלי להידרש לשאלה אם יש מקום לערעור בזכות או שמא היה על המערער להגיש בקשת רשות ערעור, נחה דעתנו כי דין הערעור להדחות מן הטעמים הבאים:

א. הבקשה להארכת מועד הוגשה בחלוף למעלה מעשר שנים מהמועד להגשתו.

ב. המערער ניסה לתקוף את השומה בדרך של המרצת פתיחה במקום לפעול בדרך המלך (להשתלשלות ההליכים ראו פסק דינו של בית משפט זה בתיקים מאוחדים רע"א 1383/07 ע"א 1612/07 רע"א 4932/07 ע"א 8750/07 חברת שמעון צרפתי בע"מ נ' שתולים מושב עובדים להתיישבות שיתופית בע"מ (לא פורסם, 14.4.2010).

ג. המערער פעל בשעתו בהליכי השגה באמצעות עו"ד עזריאל, שאף ניהל בשם המערער משא ומתן עם המשיב, בעקבותיו הגיעו הצדדים להסכמה לגבי שווי המכירה. בהעדר ראיה לסתור, יש להעמיד את עורך דין עזריאל בחזקתו שפעל בשמו ומטעמו של המערער, וככל שביקש המערער לטעון כי לא כך הדבר, הרי שלא עמד בנטל (אף לא צורף תצהיר מטעמו של עו"ד עזריאל והוא לא זומן לעדות).

2.אשר על כן, דין הערעור להידחות.

בשולי הדברים נציין כי ביני לביני ניתן ביום 12.2.2012 פסק דינו של בית המשפט המחוזי בבאר שבע (ת"א 1036/07 שתולים מושב עובדים להתיישבות שיתופית בע"מ נ' צרפתי שמעון בע"מ) ולפיו זכאי המערער "לגלגל" את החבות במס על חברת צרפתי שמעון בע"מ או על חברת המושבים בדרום בע"מ. דומה אפוא כי תרופתו של המערער היא בפסק דין זה (אם וככל שיהפוך לחלוט).

בנסיבות העניין כפי שפורטו בכתב הערעור, המלצנו למשיב להפחית את הקנסות שהושתו על המערער ורשמנו בפנינו כי הושגה הסכמה כאמור.

ניתן היום, ל' בשבט התשע"ב (23.2.2012).