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A Digest of Selected Judgments of the Supreme Court of Israel

Published online by Cambridge University Press:  16 February 2016

Menahem Kanafi
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Type
Cases
Information
Israel Law Review , Volume 22 , Issue 2 , Summer–Autumn 1987 , pp. 219 - 244
Copyright
Copyright © Cambridge University Press and The Faculty of Law, The Hebrew University of Jerusalem 1987

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References

1 See Klein, Claude, “The Defence of the State and the Democratic Regime in the Supreme Court” (1985) 20 Is.L.R. 397.Google Scholar

2 See Kxetzmer, David, “Intent in Criminal Libel: Statutory Interpretation or Judicial Imagination?” (1986) 21 Is.L.R. 591.Google Scholar

3 (1968) Y.P. no. 1420, p. 590.

4 27 L.S.I. 48.

5 (1982) 36 (ii) P.D. 197, at 204.

6 For a further discussion of this case, see C. Klein, supra n. 1, at 414–417.

7 (1985) Y.P. no. 3271, p. 772.

8 Drayton, , Laws of Palestine (1933) vol. I, p. 356.Google Scholar

9 (1983) 37 (iii) P.D. 365. This case was surveyed in (1985) 20 Is. L.R. 489, at 514.

10 Drayton, , Laws of Palestine (1933) vol. II, p. 1294.Google Scholar

11 (1939) P.G., Second Supplement, p. 459, at 465.

12 13 L.S.I. 63.

13 (1963) 17 P D 1419.

14 (1975) 29(i) P.D. 85.

15 23 L.S.I. 283.

16 3 L.S.I. [N. V.] 131, at 157. The section was subsequently cancelled in 1983, but its provisions remain in effect by the force of common law.

17 33 L.S.I. 154.

18 2 L.S.I. [N.V.] 5.

19 13 L.S.I. 258.

20 29 L.S.I. 211; at the time of the assessment, the relevent provision of sec 1. read:

“privileged income” means –

(1) income to which sec. 47 of the Encouragement of Capital Investments Law, 1959, applies…

21 At the time of the assessment, sec. 47 read:

(a) A company which owns an approved enterprise shall be liable, on its chargeable income derived from such enterprise, to company profits tax at a rate not exceeding 28% of such income, and shall be exempt from any other tax thereon.

(b) ….

(c) Nothwithstanding anything provided in this section, section 19A of the [Income Tax] Ordincance and section 46(a) of this Law shall apply to the income of a kibbutz from an approved enterprise owned by it.

22 Efrat v. State of Israel – Excise Section (1981)35 (iv) P.D. 729, at 735.

23 HaMashbir Ltd. and another v. War Reparations Authority (1961) 15 P.D. 1765, at 1769.

24 28 L.S.I. 64; sec. 1 of the Defence Loan Law originally read:

1 (2).“privileged income” means income exempt from income tax and chargeable only with company tax under sec. 47 of the Encouragement of Capital Investments Law, 1959…

25 30 L.S.1. 157 and 277, at 285.

26 (1969) K.T. no. 2482, p. 458.

27 (1984) K.T. no 4685, p. 2220.

28 (1984) 38(iii) P.D. 495.

29 See, for example, Perlmutter v. Perlmutter (1976) 30(i) P.D. 355, at 364.

30 36 L.S.I. 35.

31 (1983) 37 (iv) P.D. 593.

32 35 L.S.I. 398.

33 2 L.S.I. [N.V.] 198.

34 Abu-Nil v. Attorney-General (1964) 18(i) P.D. 253.

35 Merili v. State of Israel (1976) 30(ii) P.D. 813.

36 (1981) 35(ii) P.D. 757.