Shlomi Vaknin

Adv. & CPA Shlomi Vaknin founded the firm in 2024. He has been a certified public accountant since 2000 and a member of the Israel Bar Association since 2008. Prior to that, he served for nearly a decade as a national inspector in the VAT Professional Division at the Israel Tax Authority headquarters, and subsequently worked for 18 years as a senior partner at a tax law firm.

At the firm, he leads the VAT practice, from audits and assessments through court appeals (see VAT Attorney). He also heads the Tax Offenses & White-Collar Crime, Income Tax and Crypto & Digital Currencies practice areas, advises businesses on VAT Audits & Withholding Tax Audits, and represents clients in Fictitious Invoice cases. The customs practice is led by Adv. Udi Asa, and real estate taxation is led by partner Adv. Ariel Epstein.

Israel Tax Authority & 18 Years as a Partner

At the Israel Tax Authority, he held several positions, ultimately serving for nearly a decade as a national inspector in the VAT Professional Division at the Authority's headquarters. He brings his intimate knowledge of the division's work to his current representation of taxpayers in audits, objections, and appeals.

Until founding the firm in 2024, he worked for 18 years as a senior partner at a tax law firm. During those years, he represented companies and taxpayers in the District Courts and the Supreme Court, and the rulings in cases he led shaped VAT liability practices across several industries, including high-tech and real estate. He also represented industry associations in discussions with the Israel Tax Authority on cross-sector VAT issues, some of which resulted in industry-wide arrangements applicable to numerous entities within the relevant sector.

Notable Cases

• In CA 2180/21, he represented Amdocs before the Supreme Court. On January 30, 2023, the Supreme Court dismissed the VAT Director's appeal and held that rent, electricity, and water costs for employee dining hall areas do not constitute part of a "meal" under Regulation 15A of the VAT Regulations, and therefore the input tax on those expenses may be deducted. The Amdocs ruling.

• In the Hagshama case (TA 21657-11-19, Tel Aviv District Court, July 10, 2022), the appeal against a VAT assessment involving approximately NIS 9 million in tax principal was accepted, and the VAT Director was required to issue revised assessments. The court held that the hostess services the company provided to foreign cosmetics companies at the duty-free shops qualified for zero-rate VAT. On the underlying rule: Zero-Rate VAT on Services to Foreign Residents.

• In TA 53560-11-21 Neve Gad (November 9, 2023), the court held that a developer in an evacuation-reconstruction (Pinui-Binui) project may deduct input tax on the invoice for the tenants' attorney fees as part of the construction services. On the other two issues (the tax point and the calculation method), the appeal was dismissed, and the company was ordered to pay NIS 90,000 in costs. The VAT Director appealed to the Supreme Court (CA 914/24), and the firm represents Neve Gad in the appeal, which is currently pending.

• In TA 68651-05-22 A.C.Y. Real Estate (May 9, 2024), in which he represented the client together with Adv. Ariel Epstein, the court held that the allocation of future building rights to shareholders, pursuant to an agreement signed before the land was purchased, does not constitute a transaction subject to VAT, and the assessment was annulled.

• Together with Adv. Ariel Epstein, he represented Mobileye (TA 10835-01-22, Jerusalem District Court, May 27, 2025). The appeal was partially accepted: input tax deductions were allowed for the construction of a gym, music room, and spa facility for employees and for accounting services, but denied for employee transportation and pension consulting.

• Together with Adv. Epstein, he also represented Aura Investments (TA 62970-03-22, Tel Aviv District Court, February 13, 2025). The appeal was partially accepted: the court held that the works performed for the municipality constitute a service subject to VAT, but that the occupancy permit and land consolidation and redistribution areas do not constitute consideration, and the VAT on the parking facility was reduced from NIS 4,203,927 to NIS 1,799,875. The judgment is not final: appeals are currently pending before the Supreme Court (CA 45772-12-25).

Additional rulings are compiled on the Case Law & Precedents page.

Professional Committees

Shlomi serves as co-chair of the VAT Committee of the Israel Bar Association and is a member of the Indirect Taxes Committee of the Institute of Certified Public Accountants in Israel.