יום עיון מבוא למיסוי אגש"ח עו"ד נדב שגיא

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" 4639/91 " "" "". - - . ... , , ."

" 1182/99

" ... ... "' ' - , ' ': (' , , ' 26). "" . : " "."

" 26/65

" , . . ..."

" 1240/00 ' - 1 94 , ., ! " :" "", , ."( 28)

:

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1 - " " , " 1961 " " - ;

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" 48% . " .

129- , 3% , 3 :() . , - .() .() 129() .

- - 30 , - 187 . " - , - - - ".

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, ... 62. .

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(" 20206/92) "" , 40% -60% . , , , , .

, "" , . 63 , .

: " " . " " . . : , 63 .

: . 14/2003 93 147 93() 94 .

( 14/03) ( ) ( )XXXX:XXXX ( ) , , ::(XXXX) , :_______ XXXX

" 1093/00; 1109/00; 1110/00; 1111/00, " ' -- , , . , . , .

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:

- 0776467030- 0776467031

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- 08-6467030- 08-6467031

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