Indirect taxes – VAT and excises

Indirect taxes raise unique questions, in connection with the activity of for-profit business, non-profits, and financial institutions.

Moshe Mizrachi, Noach, Kriegel & Co. specializes in the area of indirect taxation, including VAT, customs, purchase tax and excise tax. Unique questions relate to the treatment of financial entities, non-profits and transactions that involve the provision of services to foreign residents or abroad, inter alia in the tourism and travel industry.
In recent years the firm has represented taxpayers in issues pertaining to zero-rated VAT with respect to the provision of services to foreign residents, and to aspects pertaining to the classification of conceptual transactions in the VAT laws.
The firm also specializes in the area of fuel excise. The firm has acted on the proceedings for amending the injunction that imposes excise liability on biodiesel manufacturers, and has represented clients in disputes pertaining to an excise deficit opposite the excise unit of the Israel Tax Authority.

Among other services to its clients, the firm:

• Provides tax advice, preparation and planning in transactions and ventures.
• Represents clients opposite VAT authorities in all assessment proceedings.
• Represents clients before all courts on the matter of VAT.
• Acts on obtaining pre-rulings from the Professional Department at VAT.
• Renders legal opinions.