Indirect Taxation and Import Taxes

Indirect Taxation and Import Taxes

The tax department at Eitan, Mehulal & Sadot serves the firm's clients in all aspects relating to indirect taxation and import taxes, both in civil disputes vis-à-vis the tax authority and the various ministries, and in criminal disputes. The representation includes the filing of objections with the tax authority and representation before courts in tax appeals and in claims vis-à-vis the tax authority.  

In the field of import taxes, the firm has for more than 50 years represented importers and exporters in civil disputes vis-à-vis the tax authority with respect to import taxes, i.e. customs, sales tax and value added tax.

The firm has great expertise in the representation of importers vis-à-vis the tax and customs authorities in disputes pertaining to import taxes, such as disputes on the issue of classification of goods for customs purposes, appraisal of goods for customs purposes, claims for restitution of import taxes, claims pertaining to seizure and forfeiture of imported goods, exemptions from payment of import taxes, and disputes revolving around entitlement to an exemption from customs according to the free trade agreements that Israel has signed, with respect to certificates of preferential origin and certificates of origin. In addition, we represent dealers at the import committee in cases of unlawfulness in import, such as tardy presentation of import approvals and licenses, non-marking of goods etc.

We have been ranked as a leading firm in the field of import taxes in Israel, both by the international ranking company Legal 500 and by the international ranking company Chambers and Partners which recently described the firm as "synonymous with high-quality expertise in customs work".

The firm has represented major bodies in all of the major reforms that have been made in recent years in the field of import taxes, both vis-à-vis the ministries and vis-à-vis the Knesset committees, including the reform in alcoholic beverage tax and the reform in the field of taxation of auto parts. In addition, the firm provides current advice to foreign companies in the field of import taxation and supports their operations in Israel.

The firm has been involved in high-profile disputes in the field of import taxes in the last decade, representing major companies in the economy in tax disputes at very large scopes. The firm's clients in this field include the largest importers and companies in the economy, as well as some of the world's largest international corporations.

In 2006, the book "Customs and International Trade Law" was published (by the Chambers of Commerce Association), which is an essential guide for practitioners in the field. The book's authors are partners in the firm's tax department.

In the field of sales tax in domestic manufacturing and value added tax, the firm represents domestic manufacturers in disputes vis-à-vis the tax authority, at the assessment and objection stages, in appeals to the court, and in current advice.

In the field of criminal law, the firm represents persons being investigated and persons accused of offenses related to the fields of import taxes, V.A.T and sales tax in domestic manufacturing. The firm advises persons under investigation at all stages of the criminal investigation and represents defendants after the filing of indictments.

Examples of the department's practice:

  • Disputes regarding taxation of royalties – The firm represents some of the largest importers in the economy in disputes vis-à-vis the tax authority with respect to the inclusion of the value of royalties in the value for tax purposes of the goods.
     
  • Disputes regarding the wholesale price of alcoholic products – The firm represents domestic manufacturers vis-à-vis sales tax authorities on issues pertaining to the manner of calculation of the wholesale price of alcoholic beverages.
     
  • Seizure and forfeiture of shipments – The firm represents importers in disputes pertaining to the seizure and forfeiture of imported goods on suspicion of violations of the Customs Ordinance and the Sales Tax Law.
     
  • Disputes regarding the classification of goods – The firm represents and advises importers with respect to disputes arising vis-à-vis the customs authorities on issues of classification of goods for customs purposes.
     
  • Disputes regarding restitution of import taxes – The firm represents importers in disputes pertaining to their entitlement to receive restitution of import taxes with respect to goods exported from Israel.
     
  • Disputes regarding certificates of preferential origin – The firm represents importers in disputes pertaining to their entitlement to an exemption from customs according to Israel's free trade agreements.

Partners in the Tax Department:

 

 Yaron Mehulal     
   Noa Lev Goldstein     Ehud Kronfeld
   Alice Abamovich    

 

 

Department Publications