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Veil Custom

Piercing the veil to collect taxes, Up-to-date Decisions

 Adv. Gill Nadel, Moran Shmilovich

 As we know, under certain exceptional circumstances, the court may attribute a debt of a corporation to its shareholders. This occurs in cases where the separate legal personality of the corporation was used to defraud a person or deprive a debt from the corporation’s creditor, or to injure the purpose of the corporation, and also when an unreasonable risk was taken without any regard to the corporation’s ability to pay off its debts; If the shareholder was aware of these actions under the use of the separate legal personality of the corporation, the court may attribute the debt to him/her. (for details see paragraph 6 to the Law of Corporations 5759-1999).

 What is less well-known is that taxation legislation (for example- paragraph 106 to the Law of VAT 5736-1975, which also applies to payment of purchase tax tariffs) allows the taxation authorities themselves without authorization from the court, to pierce the corporate veil for the collection of taxes (and not only the corporate veil, but also to collect a tax debt from one person to the other). To simplify matters one might say that these are cases in which a final debt exists and the debtor  transfers his property to another party without consideration, or  in exchange for partial consideration or alternatively transfers  his activities to another party; all this without  having the  means in Israel to settle his/ hers debt.

 Only by appealing to court can the corporation  attack the tax authorities’ decision on piercing its’ corporate veil and obligating it to pay for another party’s tax debt.

 The application of paragraph 106 to the Law of VAT

In recent years a number of decisions and rulings have been issued, clarifying some matters regarding the application of paragraph 106 to the Law of VAT.

 Firstly, in a decision of the District Court of Jerusalem, it was ruled that simply filing an appeal against the decision of the tax authorities to make use of paragraph 106, does not automatically withhold the tax collection proceedings against the debtor from taking place.  Different to this is the   filing of an appeal on an income tax, a VAT, or a purchase tax assessment. In these cases the actual appeal does withhold the tax collection proceedings from taking place against the tax-payer, appellant.

In other words,   a corporation, for instance one which the tax authorities decided to obligate with payment of a tax debt of another party, can not withhold the tax collection proceedings from taking place against it by merely appealing to the court.

It can do so only by filling a petition for temporary relief and at the same time offering appropriate securities.

 Secondly, the courts have discussed the question of the proper order of events under paragraph 106. Paragraph 106 deals with two events: The first- the existence of a final tax debt (defined as a debt that can be collected under the instructions of the Tax Code (Collection)); the second- a transfer of property or activities from the debtor to another

party. The question is, if the tax authorities wishes to apply this paragraph, must   the debt be first be finalized and only then the transfer of property or activities may take place, or can the order of events be reversed- transfer of property and then consolidation of the final debt.

 In one case, litigated before the District Court of Jerusalem, in which our offices represented the appellant, it was ruled that the final debt must first exist and only then can the transfer of the property or activities take place. In another case, which was litigated before the District Court of Tel Aviv, the court similarly ruled that the final debt must exist before the transfer of property or activities. Yet in the latter case the court softened the interpretation of the expression “final debt”, unlike the first case where the court’s decision was unambiguous.

Piercing the veil under paragraph 6 to the Law of Corporations

In a number of cases the Tax Authority tried to use paragraph 6 on the Law of Corporations to pierce the corporate veil of the corporation itself, without authorization from the court. The purpose of this was to collect taxes owed by an importer from a corporation affiliated with the liable corporation.

 In the Zaiton Oils Industries decision, which was recently affirmed by the appeals circuit of the District Court of Haifa, it was ruled that the Tax Authority does not have the authority to pierce the veil by itself for tax collection purposes without a judicial writ; in the event of which the Tax Authority wishes to make use of paragraph 6 on the Law of Corporations, it must refer to the court in an appropriate proceeding and request an injunction allowing it to pierce the veil. Also, harsh criticism was directed at the behavior of the Tax Authority by the court.

 The court ruled that in cases where the  Customs Authority want to pierce the veil of corporations It must first turn  to the court,  for  the power to pierce the veil under paragraph 6 to the Law of Corporations belongs to the court alone and not  the Customs Authority.

 The court ruled that in the case above, The Authority avoided from entering such a proceeding and in effect seized a judicial function belonging to the courts. The court rejected the claim of the Customs Authority that it had general authority deriving from its power to act as a debt collector from creditors who misuse the processes of incorporation. The court ruled that The Authority cannot decide on its own to empower itself in such matters, and that The Authority is authorized to act only within the powers provided to it by law.

 

About the Author

Gill Nadel – Born in Israel in 1969, graduated from Bar Ilan University`s Faculty of Law (cum laude) and from the Department of Musicology. He also has a master`s degree in law from the same institution. Member of the Israel Bar since 1999. Speaks Hebrew, English and Polish. Fields of expertise: Commercial and Business Law, International Trade Law, Import and Export Law, Intellectual Property Law, Maritime and International Forwarding Law, Litigation and Court Representation. Adv. Nadel serves as a teaching assistant of Dr Arie Reich of Bar Ilan University, an international trade law specialist. Adv. Nadel provides lectures on international trade law and import and export law to in courses organized by the Bar Ilan University Center for Commercial Law, Israel Bar, Israel Chambers of Commerce, Manufacturers Association of Israel, Israel Export Institute, Customs Brokers Association, International Forwarders, and more.

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