Law1975The binding text is the one the official gazette published, listed under the publications.
Section 27 of חוק מס ערך מוסף, תשל״ו–1975, בהפקעה.
This section is in פרק ו׳: מועד החיוב במס
27. בהפקעה
בהפקעה, חילוט או החרמה חל החיוב במס עם תשלום הפיצוי או התמורה.
The text on this page is adapted from the entry חוק מס ערך מוסף, תשל״ו–1975 in the Open Law Book of Hebrew Wikisource, read on 1 November 2026, and is shared under the CC BY-SA 4.0 licence.
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