בית גולד, רחוב המלאכה 2, מתחם עסקים פולג, נתניה

פס”ד מנו – דירה לפי טיבה – בימ”ש מחוזי חיפה

By sssss פסיקות ומאמרים אפריל 6, 2022

ועדת ערר מס שבח שליד בית המשפט המחוזי בחיפה, הכריעה בפסק דין תקדימי – מהי דירה למגורים לפי טיבה,

בפרשת אסתר מנו, קבעה ועדת הערר כי גם נכס נטוש ייחשב כ”דירת מגורים מזכה” ויזכה את המוכרת, הגב’ אסתר מנו, בפטור ממס שבח (בגין דירת מגורים מזכה
שהתקבלה בירושה) ככל שהדירה הינה דירת מגורים ויכולה לשמש לפי טיבה כדירת מגורים הגם שאין בה מטבח, חלונות, דלתות והנכס נראה הרוס.

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