tag:blogger.com,1999:blog-928692595036959082024-03-13T10:00:11.519-07:00משפטUnknownnoreply@blogger.comBlogger435125tag:blogger.com,1999:blog-92869259503695908.post-60822105690237148292019-12-25T13:28:00.000-08:002019-12-25T13:28:01.169-08:00מדריכי התיירים מדרום אפריקה לא יורשו להיכנס לישראל<div dir="rtl" style="text-align: right;" trbidi="on">
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התיירים מדרום אפריקה לא יורשו להיכנס לישראל<o:p></o:p></span></u></b></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">בית המשפט העליון (כבוד
השופט נועם סולברג) הכריע בימים אלו בבקשה למתן סעד זמני עד להכרעה בערעור על פסק
דינו של בית המשפט המחוזי בירושלים בשבתו כבית משפט לעניינים מנהליים מיום
27.2.2019 (השופט </span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">ע'
שחם<span style="letter-spacing: .5pt;">, עת"מ 7497-02-19) (להלן: </span>הבקשה<span style="letter-spacing: .5pt;"> ו</span>-פסק הדין<span style="letter-spacing: .5pt;">, בהתאמה). במסגרת פסק הדין, נדחתה עתירת המבקשים נגד החלטת המשיבה 1, רשות
האוכלוסין וההגירה (להלן: </span>המשיבה<span style="letter-spacing: .5pt;">)
שלא ליתן למבקשים 2 ו-3 אשרת כניסה לישראל; ובנסיבות אלה מבוקש סעד זמני שיאפשר את
כניסתם ארצה כבר בשלב זה.</span></span><span dir="LTR" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">ועוד כמה מאמרים
שכתבתי</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>:<o:p></o:p></span></div>
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<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.israelhayom.co.il/article/616211"><b><span lang="HE"><span style="color: blue;">עו"ד
נועם קוריס</span></span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span> – </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">סוגיות משפטיות ב – ישראל היום</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>!</span></b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.inn.co.il/News/News.aspx/391491"><b><span lang="HE"><span style="color: blue;">עו"ד
נועם קוריס</span></span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span> - </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">כותב בערוץ 7</span></b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<b><span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">עו”ד </span></b><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.makorrishon.co.il/expert/125957/"><b><span lang="HE"><span style="color: blue;">נועם קוריס</span></span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span> – </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">כותב במקור ראשון</span></b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<b><span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span></b><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.mivzaklive.co.il/archives/author/kurislaw"><b><span lang="HE"><span style="color: blue;">נועם
קוריס</span></span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span> – </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">צבע אדום מבזק לייב</span></b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">המבקשים 2 ו-3, אמנדה וג'ון
ואן דר ואלט, הם בני זוג ואזרחי דרום אפריקה (להלן: </span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">אמנדה<span style="letter-spacing: .5pt;"> ו-</span>ג'ון<span style="letter-spacing: .5pt;">, בהתאמה; יכונו יחד: </span>המבקשים<span style="letter-spacing: .5pt;">). לטענתם, הם "</span>מארגנים ומלווים רוחניים
של קבוצות תיור במסעי צליינות בארץ מזה כ-30 שנה<span style="letter-spacing: .5pt;">";
ובמשך השנים ליוו עשרות סיורים מאורגנים בישראל לתיירים נוצרים במקומות שנחשבים
קדושים עבורם. לצורך פעילותם זו, המבקשים נהגו לשהות בישראל מספר חודשים בשנה ואף
שכרו דירה בעיר ירושלים – וכל זאת כאשר באמתחתם אשרת תייר מסוג ב/2 (להלן: </span>אשרת
תייר<span style="letter-spacing: .5pt;">).<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">בשנים 2014 ו-2015 הובהר
למבקשים כי עליהם לפעול להסדרת מעמדם בישראל, וכי לא תתאפשר כניסתם לישראל לצרכי
עבודה מכוח אשרת תייר. בהתאם, במהלך שנת 2015 סורבו לראשונה בקשות מצד המבקשים
להארכת אשרת תייר, משום חשש להשתקעות בישראל ועבודה שלא כדין בארץ (אף שבסופו של
דבר הוחלט לקבל ערר פנימי שהוגש בנדון, וניתנה למבקשים אשרת תייר לשנה נוספת).
ביום 6.2.2017 נדחתה בקשה נוספת של המבקשים להאריך את אשרת התייר, וזאת מחשש
להשתקעותם בישראל וכן בהינתן החשד שהם מקיימים פעילות משיחית עם קבוצות תיור
יהודיות; וערר פנימי על ההחלטה נדחה ביום 28.3.2017.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">ערר על החלטה אחרונה זו התקבל
בפסק דין של בית הדין לעררים מיום 5.12.2017 (הדיין </span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">מ' פשיטיצקי<span style="letter-spacing: .5pt;">,
(ערר י-ם) 2979-17). זאת לנוכח התרשמות בית הדין לעררים כי המבקשים אינם מעוניינים
להשתקע בישראל, ומאחר שלא הוכח כי הם עוסקים בפעילות מיסיונרית. בהקשר זה צוין כי
במהלך 30 השנים האחרונות המבקשים נכנסו ויצאו את ישראל מספר רב של פעמים עם קבוצות
של תיירים, כאשר בכל כניסה קיבלו אשרת תייר; ועוד נאמר כי משכורת המבקשים משולמת
להם מחברה דרום אפריקאית. בנסיבות אלה, ציין בית הדין לעררים כי תמוה בעיניו מדוע
לאחרונה החליטה המשיבה לשנות את מדיניותה בנושא. בהתאם נקבע כי אין טעם לפגוע
בפרנסת המבקשים שהציגו מסמך שלפיו במהלך שנת 2018 מתוכננות להגיע לישראל 20 קבוצות
תיירים, אותן ארגנו בעוד מועד, זאת בפרט בהינתן שביטול הסיורים עתיד לפגוע גם בענף
התיירות בישראל – ומשכך נקבע כי על המשיבה להעניק למבקשים אשרת תייר שתאפשר את
כניסתם לישראל עד לסוף אותה שנה. לצד זאת, הובהר שככל שהמבקשים יבקשו להמשיך
בפעילותם גם בשנת 2019 ואילך, יהיה עליהם להגיש בקשה חדשה לקבלת אשרת עבודה כדבעי.<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">בהמשך לכך, הקימו המבקשים
חברה ישראלית בשם אי.פי.וי. טורס בע"מ, (המבקשת 1, ולהלן: </span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">החברה<span style="letter-spacing: .5pt;">), וזו
הגישה ביום 6.9.2018 בקשה לקבלת היתר להעסקת עובד זר מומחה (להלן:</span>בקשה
להיתר העסקה<span style="letter-spacing: .5pt;">). בקשה זו הוגשה ביחס לאמנדה בלבד,
תוך שצוין כי היא משמשת כדירקטורית בחברה ו"</span>אחראית על כל התחום
הלוגיסטי והניהול של החברה, החל מגיוס קבוצות תיירים ועד למציאת מורי דרך מוסמכים
אשר ילוו את הקבוצות כאן בישראל<span style="letter-spacing: .5pt;">"; וכן
צוין כי החברה מעוניינת להעסיק את אמנדה כ"</span>מנכ"ל החברה
בישראל"<span style="letter-spacing: .5pt;">. בהחלטתה מיום 6.1.2019 דחתה
המשיבה את הבקשה להיתר העסקה, בהתחשב בעמדת משרד התיירות (המשיב 2, ולהלן: </span>משרד
התיירות<span style="letter-spacing: .5pt;">) כי אין מקום להמליץ על מתן היתר לחברה
להעסיק את אמנדה "</span>לאור העובדה כי ישנם ישראלים שיכולים לבצע עבודה זו<span style="letter-spacing: .5pt;">". המלצה זו התקבלה על דעת הוועדה המייעצת
לבחינת בקשות להעסקת עובדים זרים, שאומצה כאמור על ידי המשיבה. החלטה זו היא שעומדת
במוקד הערעור והבקשה למתן סעד זמני שבצדו.<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">המבקשים מיאנו להשלים עם
ההחלטה לדחות את הבקשה להיתר העסקה והגישו עתירה לבית משפט לעניינים מנהליים, שבה
נתבקש צו שיורה למשיבה להעניק לחברה היתר להעסקת המבקשים – וזאת אף שהבקשה להיתר
העסקה התייחסה רק לאמנדה (עת"מ 7497-02-19). בית המשפט דחה את העתירה תוך
שנקבע כי "</span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">אין בעתירה טענות או
תשתית המלמדת כי ההחלטה חורגת ממתחם הסבירות, במידה העשויה להצדיק התערבות בה<span style="letter-spacing: .5pt;">" וכי "</span>לא נסתרה קביעת משרד
התיירות, כי ישראלים יכולים למלא את תפקיד מנכ"ל החברה<span style="letter-spacing: .5pt;">". בהקשר זה צוין כי טענות המבקשים בעתירה
לעניין כישוריה הייחודיים של אמנדה בליווי רוחני של קבוצות, אינם מצדיקים התערבות
בהחלטה בדבר מתן היתר להעסקתה כמנכ"ל החברה; זאת בפרט מקום שטענות אלה לא
קיבלו ביטוי בבקשה להיתר העסקה, ובהינתן שהמבקשים לא ביססו מומחיות ייחודית שאינה
בנמצא בישראל, בהתייחס לתפקיד מנכ"ל החברה. ועוד נאמר אגב כך, כי אין דמיון
של ממש בין החריג הקבוע בדין שלפיו "רועים רוחניים" רשאים לקיים הדרכות
בישראל אף שאינם מורי דרך ישראליים, לנסיבות המקרה כפי שתוארו על ידי המבקשים
בעתירתם; וממילא הבקשה להיתר העסקה סבה על הבקשה להעסיק את אמנדה כמנכ"לית
החברה ולא בתור "רועה רוחנית".<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">לצד דברים אלה צוין כי
לנוכח השתלשלות האירועים עד כה, העובדה שהמבקשים ארגנו קבוצות סיורים לשנת 2019
בהסתמך על ההנחה שהמשיבה תקבל את הבקשה להיתר העסקה, אינה יכולה להעמיד להם טענה
להסתמכות סבירה המזכה אותם בסעד כלשהו. נוסף לזאת, נדחו טענות המבקשים כלפי
המדיניות "החדשה" של המשיבה ביחס אליהם; ובהקשר זה נאמר כי לא נסתרה
טענת המשיבה שלפיה אין מדובר בשינוי מדיניות כי אם באכיפת הדין הקיים המחייב מתן
אשרת עבודה לנתינים זרים המבקשים לעבוד בישראל.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">לטענת המבקשים הם הסתמכו על
קביעות בית הדין לעררים, ועל כן ארגנו קבוצות תיירים להדרכה לשנת 2019 – ואלה
שילמו זה מכבר ואף נקבעו להם סידורי לינה והסעה מלאים. בנסיבות אלה, מבוקש כי
יינתן סעד זמני לתקופת הערעור שיאפשר את כניסתם של המבקשים לישראל באשרת תייר
והמשך ליווי הקבוצות. במישור מאזן הנוחות נטען כי דחיית הבקשה תוביל לביטול
הסיורים שנקבעו, והדבר יסב למבקשים נזק כספי וכן יפגע בשמם הטוב; בעוד קבלת הבקשה
אינה נושאת בצדה נזק כלשהו, שכן המבקשים מלווים תיירים כשברשותם אשרת תייר מזה 30
שנה. כן נטען כי סיכויי הערעור גבוהים, בין היתר בהתחשב בכך שפסק הדין מתעלם מהליכים
קודמים שהתקיימו בין הצדדים. בהקשר זה מציינים המבקשים כי בניגוד לקביעת בית משפט
לעניינים מנהליים שלפיה המשיבה לא שינתה את מדיניותה אלא רק אכפה את הדין הקיים –
בפסק הדין של בית הדין לעררים נקבע במפורש כי המשיבה שינתה את מדיניותה ביחס
למבקשים.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">המשיבים מצידם עומדים על כך
שמאחר שבנקודת הזמן הנוכחית המבקשים אינם שוהים בישראל, בקשתם לקבל אשרת תייר עד
להכרעה בערעור אינה אלא בקשה למתן צו עשה שיביא לשינוי המצב הקיים – ודי בכך כדי
לדחות את הבקשה. לצד זאת, נטען גם כי מאזן הנוחות אינו נוטה לטובת המבקשים, שכן
עובר לתיאום הסיורים לשנת 2019 היה ידוע להם כי עליהם לקבל אשרה כנדרש; ובהתאם,
טענת ההסתמכות של המבקשים על כך שהם יקבלו היתר העסקה אינה במקומה. המשיבים
מוסיפים כי סיכויי הערעור נמוכים, בהעדר עילה להתערבות שיפוטית בהחלטת המשיבה
לדחות את הבקשה להיתר העסקה, בפרט בהינתן שיקול הדעת הרחב הנתון לה בעניינים כגון
אלה; והדברים אמורים במיוחד משההחלטה התקבלה על יסוד המלצת משרד התיירות שלפיה
ישנם ישראלים שיכולים לבצע את העבודה הנדרשת על ידי החברה. זאת ועוד. המשיבים
סומכים ידיהם על קביעות פסק הדין ומדגישים כי הבקשה להיתר העסקה הוגשה עבור אמנדה
בלבד ולא עבור ג'ון, וכי זו סבה על כך שאמנדה תועסק כמנכ"לית החברה ולא בתור
"רועה רוחנית".<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">על המבקש סעד זמני בערעור
מכוח סעיף 43(ב) לתקנות בתי משפט לעניינים מנהליים (סדרי דין), התשס"א-2000,
להראות כי סיכויי הערעור גבוהים וכי מאזן הנוחות נוטה לטובתו. שני התנאים מקיימים
ביניהם יחס של "מקבילית כוחות" שלפיו ככל שאחד השיקולים נוטה לטובת
המבקש, כך ניתן להקל בדרישה האחרת – תוך שהבכורה ניתנת ל"מאזן הנוחות"
(ראו:עע"מ 3312/18 </span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">אשל עכו-זהר נ' ועדת ערר מחוזית לתכנון ובניה תל אביב-יפו<span style="letter-spacing: .5pt;">, פסקה 8 (24.5.2018); עע"מ 1113/18 </span>חנן
נ' מדינת ישראל- משרד התחבורה והבטיחות בדרכים<span style="letter-spacing: .5pt;">,
פסקה 9 (29.3.2018)). לאחר עיון בטענות הצדדים הגיע בית המשפט העליון לכלל מסקנה
כי דין הבקשה להידחות.<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">בנסיבות שבהן המבקשים אינם
שוהים כעת בישראל, הסעד שבמוקד הבקשה הוא למעשה סעד מסוג צו עשה שיוביל לשינוי
המצב הקיים ויאפשר למבקשים להיכנס לישראל כבר עתה לצורך ליווי קבוצות תיירים. הלכה
היא שסעד שכזה אינו ניתן כדבר שבשגרה, אלא בנסיבות חריגות בלבד – ולא נמצא על ידי
בית המשפט העליון הצדקה לחרוג מן הכלל בנסיבות המקרה (ראו והשוו: עע"מ
2342/19</span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">פלוני נ' משטרת ישראל -
מחוז ש"י<span style="letter-spacing: .5pt;">, פסקה 2 (3.4.2019); עע"מ
7057/14 </span>ולצ'ר נ' מנהל האוכלוסין-משרד הפנים<span style="letter-spacing: .5pt;">, פסקה 11 (12.1.2015)). והדברים אמורים במיוחד שעה שלנתין זר אין זכות
קנויה להיכנס לישראל, לא כל שכן לעבוד בישראל, ולמדינה נתון מכוח עיקרון הריבונות
שיקול דעת רחב ביחס לבאים בשעריה.<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">מעבר לכך, בית המשפט העליון
גם לא מצא כי יש בנזק הנטען בבקשה משום הצדקה להעתר לה. ביטול סיורים שנקבעו מראש
(ככל שהדבר אכן אירע או יארע) נושא בקרבו מטבע הדברים פגיעה כלכלית למבקשים, ולא
מן הנמנע כי לביטולים כאלה נודעת השלכה על המוניטין שצברו המבקשים לאורך השנים.
אולם בנסיבות העניין ספק אם מדובר ב"נזקים" שיש להביאם בחשבון, שכן למן
שנת 2015 הובהר למבקשים כי עליהם לפעול להסדרת כניסתם לישראל לצרכי עבודה – ודומה
כי אין למבקשים להלין אלא על עצמם אם הוסיפו לקבוע סיורים לשנת 2019, בלא שניתנו
להם אשרות כניסה לישראל לצורך כך ואף לאחר שנדחו בקשות שהגישו בנדון. יצוין בהקשר
זה כי ייתכן שהמבקשים הותירו את הסיורים העתידיים על כנם על מנת שהדבר יהווה שיקול
"לטובת" מתן אשרות כניסה זמניות, כשם שניתנו להם בעבר – אך מובן כי
שיקול מעין זה אינו יכול להיזקף לזכותם. על כל פנים, אף אם היה מקום להתחשב בנזקים
הנטענים, נראה כי לא מדובר בנזק בלתי הפיך שאינו ניתן לפיצוי. משאלה פני הדברים,
שיקול מאזן הנוחות מכריע את הכף לעבר דחיית הבקשה.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif;">עו”ד<span class="apple-converted-space"> </span></span><b><span lang="HE" style="color: #0066ff; font-family: "Arial",sans-serif;"><a href="http://n-kuris.blogspot.com/" target="_blank"><span style="color: #0066ff;">נועם
קוריס</span></a></span></b><span class="apple-converted-space"><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif;"> </span></span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif;">בעל תואר שני
במשפטים מאוניברסיטת בר אילן, משרד<span class="apple-converted-space"> </span></span><b><span lang="HE" style="color: #0066ff; font-family: "Arial",sans-serif;"><a href="http://noamkuris.blogspot.com/" target="_blank"><span style="color: #0066ff;">נועם
קוריס</span></a></span></b><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif;"> ושות’ עורכי דין עוסק בייצוג משפטי וגישור מאז שנת 2004.<o:p></o:p></span></div>
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-84061310257294345992019-09-18T13:19:00.000-07:002019-09-18T13:19:02.947-07:00עורכי הדין והמהנדסים ישלמו על השימוש ברכב<div dir="rtl" style="text-align: right;" trbidi="on">
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<b><u><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">עורכי
הדין והמהנדסים ישלמו על השימוש ברכב<o:p></o:p></span></u></b></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">לפי החלטת בית המשפט העליון
בערעורן של שתי חברות על קביעות המס של פקיד השומה נקבע כי תקנה 2(א) לתקנות מס
הכנסה (שווי השימוש ברכב), התשמ"ז-1987 (להלן: </span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">תקנות שווי השימוש <span style="letter-spacing: .5pt;">או</span> התקנות<span style="letter-spacing: .5pt;">) יוצרת נוסחה
לחישוב שווי ההטבה לעובד בגין שימוש ברכב שהועמד לרשותו על ידי מעסיקו. במסגרת
הנוסחה ניתן ביטוי לשני רכיבים: האחד, מחיר הרכב; השני, שווי השימוש ברכב הננקב
בסכומים מדויקים.</span></span><span dir="LTR" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="letter-spacing: .5pt;"><br /></span></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">ועוד כמה מאמרים
שכתבתי</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>:<o:p></o:p></span></div>
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<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.israelhayom.co.il/article/616211"><b><span lang="HE"><span style="color: blue;">עו"ד
נועם קוריס</span></span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span> – </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">סוגיות משפטיות ב – ישראל היום</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>!</span></b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.inn.co.il/News/News.aspx/391491"><b><span lang="HE"><span style="color: blue;">עו"ד
נועם קוריס</span></span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span> - </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">כותב בערוץ 7</span></b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<b><span lang="HE" style="font-family: Arial, sans-serif; font-size: 12pt;">עו”ד </span></b><span style="font-family: Arial, sans-serif; font-size: 12pt;"><a href="https://www.makorrishon.co.il/expert/125957/"><b><span lang="HE"><span style="color: blue;">נועם קוריס</span></span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span> – </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">כותב במקור ראשון</span></b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<b><span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span></b><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.mivzaklive.co.il/archives/author/kurislaw"><b><span lang="HE"><span style="color: blue;">נועם
קוריס</span></span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span> – </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">צבע אדום מבזק לייב</span></b><span dir="LTR" style="font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">במסגרת שני פסקי הדין מושא
הערעורים שלפנינו התקבלה עמדת המשיבים (להלן: </span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">פקיד השומה<span style="letter-spacing: .5pt;">)
לפיה אופן חישוב ההטבה הגלומה בהעמדת רכב לרשות העובד, הקבוע בתקנה דלעיל מהווה
כלל מחייב אשר לא ניתן לסטות ממנו. מנגד, עמדת המערערות הייתה ועודנה כי מדובר
בכלל היוצר חזקה הניתנת לסתירה. מאחר והשאלות העיקריות המתעוררות בשני הערעורים
זהות, הדיון בהם אוחד.<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">המערערת בע"א 4096/18,
חכם את אור-זך עורכי דין, היא חברת עורכי דין (להלן: </span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">חכם<span style="letter-spacing: .5pt;">). בשנים
2015-2012 העמידה חכם שני כלי רכב לשני עורכי דין המשמשים כמנהליה. כלי רכב אלה
שימשו את עורכי הדין גם במסגרת עבודתם וגם לצרכיהם הפרטיים. בתוך כך, התקינה חכם
בכלי הרכב יומן ממוחשב שפיתחה חברת "הוצאה מוכרת בע"מ" וכינויו
מערכת </span></span><span dir="LTR" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; font-variant: small-caps; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">save</span><span dir="LTR" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";"> <span style="font-variant: small-caps;">tax</span></span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> (להלן:</span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> המערכת<span style="letter-spacing: .5pt;">).
המערכת נועדה לצורך מעקב ורישום הנסיעות ברכב, באופן המאפשר, לטענת חכם, להבחין
בין נסיעות לצרכי עבודה לבין נסיעות פרטיות של המנהלים. כך, בתחילת הנסיעה נדרש
הנהג לסווג את נסיעתו כ"פרטית" או כ"עסקית". בתום כל חודש
מחושב היחס בין הנסוּעה (קילומטרז') הפרטית של העובד לבין כלל הנסוּעה ברכב ובהתאם
לכך מחושב שווי השימוש בו. בהתאם לכך, בשנות המס הרלוונטיות בחרה חכם לזקוף
לעובדיה את שווי השימוש ברכב בהתבסס על הנתונים אותם קיבלה מהמערכת ולא על פי
השווי הנובע מאופן החישוב הקבוע בתקנות שווי השימוש.<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">פקיד השומה, אשר סבר כי חכם
לא זקפה את שווי השימוש כנדרש משום שאין מקום לעמדתו להתחשב בנתונים אשר עלו
מהמערכת, הוציא צו שומה הקובע כי על חכם לשלם את הפער שנוצר מהחישוב המוטעה בסך של
423,883 ש"ח. על צו זה הגישה חכם ערעור לפי סעיף 153 לפקודת מס הכנסה [נוסח
חדש], התשכ"א-1961 (להלן: </span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">הפקודה<span style="letter-spacing: .5pt;">) לפני בית המשפט המחוזי
בחיפה במסגרתו טענה, בעיקר, כי תקנות שווי השימוש משקפות חזקה הניתנת לסתירה, ולא
כלל מחייב. יתרה מכך, יש להעדיף את הנתונים המופקים מהמערכת והמאפשרים חישוב
"מס אמת", על פני חישוב המבוסס על סטטיסטיקות והערכות.<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">פסק דינו של בית המשפט
המחוזי בחיפה</span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> (ע"מ (חי')
11574-06-17)<span style="letter-spacing: .5pt;"> מיום 7.4.2018 דחה בית המשפט
המחוזי בחיפה (השופטת </span>א' וינשטיין<span style="letter-spacing: .5pt;">)
את עמדתה של חכם בקבעו כי תקנות שווי השימוש מהוות כלל משפטי מחייב ולא חזקה
הניתנת לסתירה. בית המשפט דחה את הטענה כי שימוש בנתוני המערכת מביא לחיוב
ב"מס אמת" בעוד שהחישוב על פי תקנות שווי הרכב אינו מוביל לתוצאה כלכלית
סבירה, וזאת ממספר נימוקים. בעיקר עמד בית המשפט על שני הנימוקים העיקריים הבאים:
הנימוק האחד, כי חישוב שווי ההנאה שניתנה לעובד, בשל כך שהמעסיק העמיד לרשותו רכב
צמוד, אינו יכול לנבוע מחישוב פשטני של היחס בין השימוש הפרטי שנעשה ברכב לכלל
השימושים ברכב. שווי ההטבה נקבע בהתייחס לרכיבים נוספים אשר יש לקחת בחשבון, כגון
עלות הטיפולים, חיסכון בעלויות מימון רכישת כלי רכב ועוד, כמו גם שקלול טובת ההנאה
הבלתי-מוחשית בשל עצם העמדת הרכב לרשות העובד על כל המשתמע מכך. הנימוק השני, כי
הפרספקטיבה הנכונה לחישוב השווי צריכה להיקבע בהתבסס על זווית הראיה של </span>העובד<span style="letter-spacing: .5pt;">, ולא של המעסיק. כך, הנוסחה שנקבעה בתקנות מבוססת על
אומדנים וממוצעים של חישוב העלויות בהן יישא אדם פרטי לצורך רכישה והחזקה של רכב
בעל מאפיינים דומים לזה שקיבל מן המעסיק. מנגד, חישוב המתבסס על נתוני המערכת מביא
לכל היותר, לחישוב העלויות שהיו </span>למעסיק <span style="letter-spacing: .5pt;">בקשר לאותו רכב. בהתבסס על האמור, דחה בית המשפט המחוזי את ערעורה של חכם
והורה כי שומת הניכויים שהוציא פקיד השומה תעמוד בעינה.<br />
<br />
</span>א. הרקע העובדתי<span style="letter-spacing: .5pt;"> בע"א 7550/18 - אור
חי הנדסה בע"מ, היא חברה העוסקת בעבודות שיפוץ ותחזוקה של מבנים (להלן: </span>אור
חי<span style="letter-spacing: .5pt;">). במסגרת פעילותה נדרשת אור חי לספק שירותי
תיקון ותחזוקה סביב השעון. לצורך כך, במהלך השנים 2012-2009 העמידה כלי רכב צמודים
לחלק מעובדיה אשר שימשו אותם בעבודתם וכן בנסיעות פרטיות מחוץ לשעות העבודה. בד
בבד, התקינה אור חי אף היא בכלי הרכב את המערכת. בהמשך, ובהתאם לנתונים אשר עלו
לטענתה מהמערכת, זקפה אור חי שווי שימוש נמוך מהקבוע בתקנות במהלך השנים
הרלוונטיות ולחלק מכלי הרכב לא זקפה כלל, בטענה כי מדובר ב"רכב עבודה"
הפטור מזקיפת שווי שימוש.<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">זקיפת שווי השימוש כפי
שנערכה על ידי אור חי לא הניחה את דעתו של פקיד השומה, אשר סבר כי יש לחשב את שווי
השימוש אך ורק על פי הקבוע בתקנות וכי רכביה של אור חי אינם נכנסים בגדר "רכב
עבודה". בהתאם לכך, הוצא לאור חי צו שומה הקובע כי עליה לשלם את ההפרשים
הנובעים מהחישוב המוטעה בסך של 675,029 ש"ח. על שומה זאת הגישה אור חי ערעור
לפני בית המשפט המחוזי בתל אביב-יפו.</span><span style="color: #333333; font-family: Arial, sans-serif; font-size: 12pt; letter-spacing: 0.5pt;"> </span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">פסק דינו של בית המשפט המחוזי בתל אביב-יפו
(ע"מ (ת"א) 13243-01-15)<span style="letter-spacing: .5pt;"> קיבל בית
המשפט המחוזי בתל אביב-יפו (השופט </span>מ' אלטוביה<span style="letter-spacing: .5pt;">) את עמדת פקיד השומה. בית המשפט דחה גם בעניין זה את הטענה כי החישוב על פי
התקנות אינו מהווה כלל מחייב. בית המשפט אף הוסיף וקבע כי גם אם הייתה מתקבלת טענת
אור חי כי האמור בתקנות הינו בגדר חזקה הניתנת לסתירה, הרי שלא הוכח כי ניתן
להסתמך על נתוני המערכת כלל ועיקר לצורך כימות טובת ההנאה אשר צמחה לעובד כתוצאה
מהעמדת הרכב לשימושו. בית המשפט הצביע על מספר ליקויים במערכת, בהם אי-רישום מטרות
נסיעה, היעדר נתונים בדבר צריכת דלק, חוסר יכולת לוודא את זהות המשתמש ברכב ועוד.
בנוסף, נדחתה טענת אור חי כי כלי הרכב המוצמדים לעובדיה באים בגדרי "רכב
עבודה" המוחרגים מגדרי תקנות שווי השימוש. כך נקבע כי הגם שבחלק מכלי הרכב של
אור חי מוחזקים כלי עבודה כבדים דרך קבע, הרי שאין כלי רכב אלה עולים לכדי
"רכב עבודה" כהגדרתו בתקנות. בהקשר זה ציין בית המשפט כי הלכה למעשה גם
אור חי סברה כי כלי הרכב שהעמידה לרשות עובדיה אינם "כלי עבודה", דבר
העולה מכך שבשנות המס 2012-2010, בשונה משנת 2009, זקפה לעובדיה שווי שימוש בגין
שימוש פרטי שעשו בכלי הרכב. לאור האמור דחה בית המשפט את הערעור.<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">טענות המערערות אשר יוצגו
על ידי אותו משרד עורכי-דין חופפות במידה רבה ועל כן לשם הנוחות אציגן כמקשה אחת.
על פי הטענה, נוסחת החישוב המופיעה בתקנות שווי השימוש קובעת חזקה הניתנת לסתירה
ואין היא יוצרת הסדר שלילי נוקשה. התכלית האובייקטיבית של תקנות שווי השימוש היא
הטלת "מס אמת" ואילו התכלית הסובייקטיבית היא יצירת ודאות ויעילות. במצב
דברים זה, יש לבכר את התכלית האובייקטיבית ולאפשר לנישומים לסתור את החזקה האמורה.
בהקשר זה צוין כי התקנות נשענות על הנחות יסוד היוצרות שורה של עיוותים. כך, בבסיס
התקנות עומדת ההנחה שעיקר השימוש ברכב הוא פרטי כאשר ללא הצמדתו היה העובד רוכש
רכב זהה. התקנות גם מניחות כי מדובר בכלי רכב חדש, בן כ-3 שנים וכי השימוש הפרטי
בו עומד על היקף של 16,300 ק"מ בשנה. לעומת זאת, בעניינן של המערערות, כמו גם
בעניינם של נישומים רבים נוספים, הנחות יסוד אלה אינן נכונות. כך, למשל, בעניינה
של אור חי מדובר בכלי רכב ישנים, בני לכל הפחות 7 שנים, היקף הנסוּעה הפרטית בהם
נמוך בהרבה ובשל ציוד העבודה הנמצא ברכב נדרשים עובדיה להחזיק רכב נוסף.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">בנוסף, נטען כי במקום שבו
הרכב מהווה "גורם ייצור" והנאת העובד ממנו היא שיורית ואגבית, יש לאפשר
לעובד לסתור את ההנחה כי עיקר השימוש ברכב הוא פרטי. זאת, על אחת כמה וכמה בעניינה
של אור חי, בה הצמדת הרכב לעובדים נכפית עליהם בשל כוננויות. על כן, יש מקום לראות
ברכב כמצוי בבעלות משותפת של העובד והמעסיק. מכל האמור עולה כי הנחות היסוד
העומדות בבסיס התקנות מביאות למצב בו נזקף לעובד שווי אשר אינו משקף את מאפייני
הרכב שהוצמד לו. לעומת זאת, המערערות טענו כי המערכת אותה התקינו ברכביהן מהווה
חלופה כלכלית מהימנה לכימות טובת ההנאה של העובד בגין רכב צמוד. לדבריהן, המערכת
מאפשרת כימות מדויק של סך הוצאות הרכב אשר שימשו את העובד בפועל לצרכיו הפרטיים.
כך, המערכת מבוססת על נתוני </span><span dir="LTR" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">GPS</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> אובייקטיביים המאפשרים זיהוי מיקום
הרכב בכל רגע נתון ומסלול הנסיעה המלא משודר בזמן אמת אל שרתי המערכת. בנסיבות
אלה, התעלמות מנתוני המערכת מביאה לאי-הטלת מס אמת ולכך שנזקפת לעובד הכנסה הגבוהה
בהרבה מהיקף ההנאה הנובע משימושו הפרטי ברכב.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">לחלופין נטען כי ניתן לעמוד
על שווי טובת ההנאה הניתנת לעובד מסך הוצאות הרכב בהן נשא המעסיק בפועל, לרבות
ההוצאות הכרוכות בנסוּעה העסקית, וזאת חלף הקבוע בתקנות שווי השימוש. בהתאם לכך,
יש להגביל את גובה שווי השימוש לגובה ההוצאות בפועל. בהקשר זה נטען כי פעמים רבות עלויות
המעסיק גבוהות מעלויות אחזקת רכב דומה באופן עצמאי ואף אם לא, הרי שהן מדד מהימן
לכימות טובת ההנאה המתקבלת אצל העובד.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">בנוסף, לטענת אור חי, כלי
הרכב אותם הצמידה לעובדיה באים בגדר "רכב עבודה" כהגדרתו בפקודת התעבורה
[נוסח חדש] (להלן: </span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">פקודת
התעבורה<span style="letter-spacing: .5pt;">) במסגרתה נקבע כי רכב עבודה הינו
"רכב שציוד עבודה מורכב עליו באופן קבוע, או שמבנהו עשוי לביצוע עבודה, ואינו
מיועד להובלת משא או להסעת נוסעים". הגדרה זו המופיעה בפקודת התעבורה כאמור,
אומצה בתקנות במסגרתן נקבע כי כלי רכב מסוג זה פטורים מזקיפת שווי שימוש. לטענתה,
יש לבחון את התנאי בדבר השימוש והייעוד ברכב על בסיס השימוש </span>העיקרי<span style="letter-spacing: .5pt;"> בו ואין בעובדה כי קיימת אפשרות אגבית להסעת
נוסעים כדי לשלול את העובדה שמדובר ב"רכב עבודה". בהקשר זה ציינה אור חי
כי מרבית עיסוקה במתן שירותים למשרד הביטחון ובמסגרת תנאי המכרז בו היא מועסקת,
עליה להיות זמינה בכל עת. משכך, כלי הרכב המוצמדים לעובדיה מצוידים באופן קבוע
בכלי עבודה כבדים. כמו כן, העבודות אותן היא מבצעת מביאות לכך שאף אם ניתן לשבת
במושבי הרכב, הרי שהם מלוכלכים ומזוהמים.<o:p></o:p></span></span></div>
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לדחות את שני הערעורים. לדבריו לשון התקנות ברורה והפרשנות אותה מציעות המערערות
נעדרת עוגן לשוני. מדובר בהסדר מקיף ושלם המעגן כלל מהותי לקביעת שווי השימוש ברכב
וכך אף עולה מההיסטוריה החקיקתית של התקנות. המחוקק היה ער לכך שקביעת שווי השימוש
אינו מדויק ביחס לכל נישום והחליט כי משיקולי יעילות וודאות יש לעשות אומדן כללי.
דהיינו, שווי השימוש הינו מונח נורמטיבי המבוסס, בין היתר, על הכרעות ערכיות, ולא
הערכה מתמטית בלבד.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">באשר לטענה כי התקנות
יוצרות שורה של עיוותים, נטען כי קביעת שווי השימוש מצוי בחשיבה מתמדת ומעודכן מעת
לעת וזאת על מנת להבטיח כי לא ייווצר תת-זקיפה של טובת ההנאה הצומחת לעובד. כמו
כן, שווי השימוש נקבע כסכום קבוע מפני שהערכת טובת ההנאה הגלומה בשימוש ברכב אינה
פשוטה וקביעתה באופן מדויק כלפי כל נישום אינה אפשרית. מרבית המאפיינים המשפיעים
על שווי השימוש הם עלויות משתנות ובהן היקף הנסיעה, דלק, טיפולים, תיקונים וירידת
ערכו של הרכב. בשל כך, קובעות התקנות הוראה מהותית המאפשרת לנישומים ולרשות המיסים
ליישמה בקלות.<o:p></o:p></span></div>
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אמינות המערכת, בית המשפט קבע כממצא עובדתי כי היא לא מהימנה וניתנת לשיבוש בנקל.
המערכת מתבססת על דיווחי הנהגים והיא מאפשרת למנהל לבצע שינוי בדיווחים אלה ללא כל
אפשרות ביקורת ומעקב. זאת אף ביתר שאת בשעה שהרכב מוצמד לבעל העסק כפי שמתקיים
בעניינה של חכם. כמו כן, אף אם ניתן היה להתייחס לנתוני המערכת כמהימנים אין בכך
כדי להשליך על העובדה כי חישוב גובה ההטבה בהתבסס על אותם נתונים הינו משימה
מורכבת הדורשת משאבים רבים.<o:p></o:p></span></div>
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להעמיד את גובה שווי השימוש בו נושא העובד על סכום ההוצאות בהם נשא המעסיק בפועל,
נטען כי הוצאות המעסיק הן רק חלק מהמאפיינים המשליכים על חישוב ערכה של טובת ההנאה
ממנה נהנה העובד. להוצאות אלה יש להוסיף עלויות מימון בהן היה נושא העובד לוּ היה
רוכש רכב משלו לצד היבטים בלתי מוחשיים נוספים מהם הוא נהנה. כמו כן, עניינן של
התקנות בשווי ההטבה הניתנת לעובד ולא בעלותה למעסיק, שכן פעמים רבות נהנה המעסיק
מיכולת מיקוח גבוהה יותר כלפי נותני שירותים ומיתרונות נוספים שאינם מנת חלקו של
העובד, ועל כן אין הכרח כי תתקיים חפיפה בין השתיים.<o:p></o:p></span></div>
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רכב שהצמידה לעובדיה הם "רכב עבודה", נטען כי אין רלוונטיות לשימוש
העיקרי הנעשה בכלי הרכב ועל פי ההוראות הקבועות בפקודת התעבורה די באפשרות להסיע
נוסעים כדי לשלול שמדובר ב"רכב עבודה". נוסף על כך, אף במישור העובדתי
אין לטענה זו על מה לסמוך, שכן גם אם מושבי הרכב עמוסים בציוד ומלוכלכים, אין כל
מניעה לפנותם מן חפצים המונחים עליהם ולאפסנם בתא המטען. בחקירתו הנגדית אף הודה
מנהלה של אור חי כי חלק מן הציוד מפונה מכלי הרכב בתום יום העבודה וכי קיימת
אפשרות להסעת נוסעים בהם. זאת ועוד, המערערת עצמה ייחסה שווי שימוש חלקי לעובדיה
בשנים 2012-2010 בגין השימוש בכלי רכב אלה ועל כן היא מושתקת מלטעון אחרת.<o:p></o:p></span></div>
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הבדלים מסוימים ביניהם, עוסקים בשאלה עקרונית דומה במהותה: פרשנותן של תקנות שווי
השימוש. וביתר דיוק – האם הנוסחאות הקבועות בתקנות הן הוראה מהותית הקובעת כלל אשר
בצדו הסדר שלילי, או שמא מדובר בחזקה הניתנת לסתירה המאפשרת לנישומים להוכיח שווי
שימוש בשיעור אחר.</span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt; letter-spacing: .5pt; mso-fareast-font-family: "Times New Roman";">בית המשפט העליון קבע
שהאמור בתקנות אינו מהווה חזקה הניתנת לסתירה אל קביעה מוחלטת והכריע שיש לדחות את
הערעורים ולחייב את כל אחת מהמערערות בתשלום הוצאות פקיד השומה, בסך של 40,000
ש"ח.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt;">עו”ד<span class="apple-converted-space"> </span></span><b><span lang="HE" style="color: #0066ff; font-family: "Arial",sans-serif; font-size: 12.0pt;"><a href="http://n-kuris.blogspot.com/" target="_blank"><span style="color: #0066ff;">נועם
קוריס</span></a></span></b><span class="apple-converted-space"><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt;"> </span></span><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt;">בעל
תואר שני במשפטים מאוניברסיטת בר אילן, משרד<span class="apple-converted-space"> </span></span><b><span lang="HE" style="color: #0066ff; font-family: "Arial",sans-serif; font-size: 12.0pt;"><a href="http://noamkuris.blogspot.com/" target="_blank"><span style="color: #0066ff;">נועם
קוריס</span></a></span></b><span lang="HE" style="color: #333333; font-family: "Arial",sans-serif; font-size: 12.0pt;"> ושות’ עורכי דין עוסק בייצוג משפטי וגישור מאז
שנת 2004.<o:p></o:p></span></div>
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-75015700129649961642019-08-29T13:11:00.000-07:002019-08-29T13:11:07.771-07:00עו"ד אלכס כהן: בדיקת דם? האם יש אפליה במשרד הפנים?<div dir="rtl" style="text-align: right;" trbidi="on">
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<b><u><span dir="RTL" lang="HE" style="font-size: 16pt; line-height: 24.5333px;"><span style="font-family: Arial, Helvetica, sans-serif;">עו"ד אלכס כהן: בדיקת דם? האם יש אפליה במשרד הפנים?<o:p></o:p></span></span></u></b></div>
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<b><u><span dir="RTL" lang="HE" style="font-size: 14pt; line-height: 21.4667px;"><span style="font-family: Arial, Helvetica, sans-serif;">אפליה בקרב הקהילה הרוסית במשרד הפנים- חובת בדיקת דם לקביעת אבהות<o:p></o:p></span></span></u></b></div>
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<span dir="RTL" lang="HE" style="font-size: 12pt; line-height: 24px;"><span style="font-family: Arial, Helvetica, sans-serif;">בשנים האחרונות, פקידי משרד הפנים צברו כוח רב בהחלטות חשובות הנוגעות לאזרחות ישראלית של אזרחים מרוסיה, ובאמצעות כוח זה מרשים לעצמם לחייב בבדיקת דנ"א, ולא כך הדבר בקרב הקהילה מצרפת, ארצות הברית או אתיופיה ועולים מקהילות נוספות בעולם.<o:p></o:p></span></span></div>
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<span dir="RTL" lang="HE" style="font-size: 12pt; line-height: 24px;"><span style="font-family: Arial, Helvetica, sans-serif;">ראשית כל, לא נרשמה דרישה בעבר לבדיקות דנ"א במקרים שונים אשר בהם מבקש אזרח ישראלי שעלה מרוסיה לרשמו כאזרח ישראלי בזכות קרבה ראשונה שיש לו לצאצא שלו למשל.</span></span></div>
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<span dir="RTL" lang="HE" style="font-size: 12pt; line-height: 24px;"><span style="font-family: Arial, Helvetica, sans-serif;">אפלייה זו על רקע גזעני, בקרב עולי הקהילה הרוסית, הביאה לשולחני מקרה מיוחד. במקרה זה, אב שהתאלמן מאשתו, ביקש לרשום את בנו שנולד מאישתו לשעבר. דבר זה לא עבר לו בקלות משום שנתקל בקושי מרשם משרד הפנים, בבקשה לבדיקת דנ"א הדורשת מאמצים כספיים רבים ופרוצדורה ארוכה מבחינת המבקש. בנוסף לכך, המבקש יאלץ לעבור פרוצדורה ארוכת טווח בבית המשפט לענייני משפחה ולהמתין לאישורו בכדי לבצע את הבדיקה. וזוהי רק ההתחלה. לאחר מכן, ייאלץ לשאת בתשלומים גבוהים לביצוע הבדיקה בלבד.<o:p></o:p></span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><b><span dir="RTL" lang="HE" style="font-size: 12pt; line-height: 24px;">הכיצד</span></b><span dir="RTL" lang="HE" style="font-size: 12pt; line-height: 24px;"> ניתן להפלות בין קהילות שונות כאשר העניין נוגע לזכויות אדם ואזרח המשפיעות על מעמדו של האזרח במדינת ישראל?<o:p></o:p></span></span></div>
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<span dir="RTL" lang="HE" style="font-size: 12pt; line-height: 24px;"><span style="font-family: Arial, Helvetica, sans-serif;">מצב זה לא ייתכן כלל וכלל. כל אזרח זכאי למימוש זכויותיו המלאות הן במרשם משרד הפנים, הן בבית המשפט והן בכל רשות מוסדית במדינת ישראל, ללא קשר לגזע, דת, מין או מצב פיננסי.<o:p></o:p></span></span></div>
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<span dir="RTL" lang="HE" style="font-size: 12pt; line-height: 24px;"><span style="font-family: Arial, Helvetica, sans-serif;">החל להיווצר פתח לתופעות מסוג זה, באמצעות הכוח העצום אשר צברו פקידי משרד הפנים וגורמים נוספים אשר אינם צריכים לדון בשאלות כה מהותיות אשר השפעתן על המשך חייו של האזרח הינן קריטיות. יש למגר תופעה זו בהקדם, ולזרוע מודעות בקרב קהילות שמרגישות מושפעות וניזוקות מהליכים שיש בהם הפלייה כלפי קהילות ציבור שונות.<o:p></o:p></span></span></div>
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<span dir="RTL" lang="HE" style="font-size: 12pt; line-height: 24px;"><span style="font-family: Arial, Helvetica, sans-serif;">מהדברים הנ"ל ניתן ללמוד כי המדינה חייבת לצמצם את כוחם של גורמים במשרד הפנים, ויפה שעה אחת קודם, ולערב גורמים שיתנהלו בהתאם להליך בקשות אזרחות, ללא הפלייה קודמת וללא צורך בבדיקת דנ"א היכן שאין צורך בכך, ודבר זה מייקר את ההליך, וכן פוגע במעמדן של קהילות שונות, ובייחוד בקהילה הרוסית- אשר נפגעת במהלך השנים האחרונות ממהלך זה.<o:p></o:p></span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span lang="HE" style="font-size: 12pt; line-height: 18.4px;">אלכס כהן, עורך דין ונוטריון</span><span dir="LTR" style="font-size: 12pt; line-height: 18.4px;"><o:p></o:p></span></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span lang="RU"><a href="http://www.sud.co.il/"><span dir="LTR" lang="EN-US" style="font-size: 12pt; line-height: 18.4px;">www.sud.co.il</span></a></span><span class="MsoHyperlink"><span dir="LTR" style="font-size: 12pt; line-height: 18.4px;"><o:p></o:p></span></span></span></div>
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<span dir="RTL" lang="HE" style="font-size: 12pt; line-height: 18.4px;"><span style="font-family: Arial, Helvetica, sans-serif;">ועוד כמה מאמרים:<o:p></o:p></span></span></div>
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<b><span lang="HE" style="font-size: 12pt; line-height: 18.4px;"><span style="font-family: Arial, Helvetica, sans-serif;"><a href="https://www.israelhayom.co.il/article/616211"><span dir="RTL">עו"ד נועם קוריס</span></a><span dir="RTL"> – סוגיות משפטיות ב – ישראל היום!<o:p></o:p></span></span></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><b><span lang="RU" style="font-size: 12pt; line-height: 18.4px;"><a href="https://www.inn.co.il/News/News.aspx/391491"><span lang="HE">עו"ד נועם קוריס</span></a></span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" lang="RU" style="font-size: 12pt; line-height: 18.4px;"><span dir="LTR"></span><span dir="LTR"></span> - </span></b><b><span lang="HE" style="font-size: 12pt; line-height: 18.4px;">כותב בערוץ 7</span></b><b><span dir="LTR" style="font-size: 12pt; line-height: 18.4px;"><o:p></o:p></span></b></span></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><b><span lang="HE" style="color: #212121; font-size: 12pt; letter-spacing: -0.5pt; line-height: 18.4px;"><a href="https://www.makorrishon.co.il/expert/101055/"><span dir="RTL">עו”ד נועם קוריס</span></a><span dir="RTL"> - מקור ראשון, על פיגועי טרור, איראן וטראמפ</span></span></b><b><span lang="RU" style="color: #212121; font-size: 12pt; letter-spacing: -0.5pt; line-height: 18.4px;"><o:p></o:p></span></b></span></div>
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-29944792635594471212019-06-08T23:46:00.001-07:002019-06-08T23:46:58.558-07:00הבנק לא מוכן לשחרר את הכסף- ניהול עזבון<div dir="rtl" style="text-align: right;" trbidi="on">
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<u><span lang="HE" style="font-family: "Arial",sans-serif;">הבנק לא מוכן לשחרר את הכסף- ניהול<span style="mso-spacerun: yes;"> </span>עזבון</span></u><span lang="HE" style="font-family: "Arial",sans-serif;"> <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">מקרה שהגיע לפתחי, מחדד<span style="mso-spacerun: yes;"> </span>את חשיבות עריכת צוואה אצל עו"ד הבקיא
בתחום, על מנת להביא בסופו של יום את רצונו של המנוח לידי ביטוי.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">גברת אלמנה, ללא ילדים,<span style="mso-spacerun: yes;"> </span>ביקשה להוריש את מלוא רכושה לשני אחייניה, ולאחיה
המבוגר ממנה , ביקשה להשאיר סכום קצוב של </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial",sans-serif;"><span dir="LTR"></span><span dir="LTR"></span>200,000</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial",sans-serif;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">שקלים. לכאורה צוואה לא מסובכת , שנערכה ונחתמה
בפני שני עורכי דין. רק שהגברת לא העלה בדעתה שלאחר מותה ייאלץ בית המשפט להתערב
בחלוקת עזבונה, על מנת לממש את רצונה.<o:p></o:p></span></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">ועוד כמה מאמרים</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial",sans-serif;"><span dir="LTR"></span><span dir="LTR"></span>:<o:p></o:p></span></div>
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<span style="font-family: "Arial",sans-serif;"><a href="https://www.israelhayom.co.il/article/616211"><b><span lang="HE" style="color: blue;">עו"ד נועם קוריס</span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif;"><span dir="LTR"></span><span dir="LTR"></span> – </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif;">סוגיות משפטיות ב – ישראל היום</span></b><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif;"><span dir="LTR"></span><span dir="LTR"></span>!</span></b><span dir="LTR" style="font-family: "Arial",sans-serif;"><o:p></o:p></span></div>
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<span style="font-family: "Arial",sans-serif;"><a href="https://www.inn.co.il/News/News.aspx/391491"><b><span lang="HE" style="color: blue;">עו"ד נועם קוריס</span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif;"><span dir="LTR"></span><span dir="LTR"></span> - </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif;">כותב בערוץ 7</span></b><span dir="LTR" style="font-family: "Arial",sans-serif;"><o:p></o:p></span></div>
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<b><span lang="HE" style="font-family: "Arial",sans-serif;">עו”ד </span></b><span style="font-family: "Arial",sans-serif;"><a href="https://www.makorrishon.co.il/expert/125957/"><b><span lang="HE" style="color: blue;">נועם קוריס</span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif;"><span dir="LTR"></span><span dir="LTR"></span> – </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif;">כותב במקור ראשון</span></b><span dir="LTR" style="font-family: "Arial",sans-serif;"><o:p></o:p></span></div>
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<b><span lang="HE" style="font-family: "Arial",sans-serif;">עו"ד </span></b><span style="font-family: "Arial",sans-serif;"><a href="https://www.mivzaklive.co.il/archives/author/kurislaw"><b><span lang="HE" style="color: blue;">נועם קוריס</span></b></a></span><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "Arial",sans-serif;"><span dir="LTR"></span><span dir="LTR"></span> – </span></b><b><span lang="HE" style="font-family: "Arial",sans-serif;">צבע אדום מבזק לייב</span></b><span dir="LTR" style="font-family: "Arial",sans-serif;"><o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">הגברת נפטרה לאחר </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial",sans-serif;"><span dir="LTR"></span><span dir="LTR"></span>10</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial",sans-serif;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">שנים ממועד עריכת הצוואה, ואחיה המבוגר ממנה האריך
חיים.<o:p></o:p></span></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">עת פנו אלינו שני היורשים, לפי הצוואה –
האחיינים – להוציא לפועל את הצוואה, התברר<span style="mso-spacerun: yes;">
</span>כי<span style="mso-spacerun: yes;"> </span>האח המבוגר ,שהוא דודם של
האחיינים, בשנות ה – </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial",sans-serif;"><span dir="LTR"></span><span dir="LTR"></span>90</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial",sans-serif;"><span dir="RTL"></span><span dir="RTL"></span><span style="mso-spacerun: yes;"> </span>לחייו , מצבו הבריאותי לא
ידוע, אין כל קשר איתו והוא מתגורר בארה"ב, שנים רבות.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">בשלב ראשון<span style="mso-spacerun: yes;"> </span>פעלנו להוצאת צו קיום צוואה. המדובר בצו פורמלי
, הניתן בסופו של<span style="mso-spacerun: yes;"> </span>יום, לאחר הגשת בקשה
לרשם לענייני ירושה או לבית הדין הרבני (סמכות מקבילה ), לאחר פרסום בעיתון, לאחר
מתן זמן להתנגדות.<span style="mso-spacerun: yes;"> </span>כבר בשלב הוצאת צו קיום
צוואה ניתן לבקש למנות מנהל עזבון, מהרשם לענייני ירושה, בתנאי שכל היורשים נתנו
הסכמתם לכך. במקרה כאן , לאור הנסיבות, לא ניתן היה להשיג את הסכמתו של היורש
השלישי, המתגורר בחו"ל.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">לאחר קבלת צו קיום צוואה, בו הופיעו שלושת
היורשים, האחיינים הם היורשים של כל עזבונה של המנוחה, והיורש השלישי, הינו : “ יורש<span style="mso-spacerun: yes;"> </span>במנה "<span style="mso-spacerun: yes;">
</span>, חלקו בעזבון </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial",sans-serif;"><span dir="LTR"></span><span dir="LTR"></span>200,000</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial",sans-serif;"><span dir="RTL"></span><span dir="RTL"></span><span style="mso-spacerun: yes;"> </span>שקלים.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">עת הגיעו שני היורשים לבנק על מנת<span style="mso-spacerun: yes;"> </span>לשחרר את חלקם , התנגד הבנק נחרצות, ועמד על כך
כי<span style="mso-spacerun: yes;"> </span>על שלושת היורשים להגיע יחדיו לסניף
הבנק, על מנת שכל אחד מהם יקבל, בעת ובעונה אחת, את חלקו.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">הנסיבות המיוחדות של המקרה , לא איפשרו
זאת, ועדיין הבנק עמד על שלו.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">היות ואין הסכמה של כל היורשים למינוי
מנהל עזבון, פנינו לבית המשפט על מנת שישתמש בסמכות המוקנית לו על פי חוק למנות
מנהל עזבון, לצורך חלוקת עזבונה של המנוחה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">במסגרת תפקידו, מנהל העזבון , מנהל את
העזבון כולו עבור כל היורשים, הגם שמי שביקש את המינוי או אחד מן היורשים.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">תפקידו של מנהל העזבון הוא לכנס את נכסי
העזבון, לשלם את חובות העזבון, ולחלק בין היורשים מה שנותר, בהתאם להוראות הצוואה,
ובאישור בית המשפט.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">לאור הנסיבות המיוחדות של<span style="mso-spacerun: yes;"> </span>המקרה, נעתר בית המשפט<span style="mso-spacerun: yes;"> </span>ומינה אותי כמנהלת עזבוונה של המנוחה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">עם המינוי, חתם בית המשפט על צו מינוי מנהל
עזבון, באמצעותו פניתי לבנק ופתחתי<span style="mso-spacerun: yes;"> </span>חשבון
נאמנות ספציפי המיועד לכל כספי עזבונה של המנוחה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">לחשבון זה הועברו כספים שהיו בחשבונות
הבנק של המנוחה, ומחשבון זה שולמו חובות העזבון , טרם חלוקת העזבון ליורשים.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">באישור בית המשפט חולקו הכספים, בהתאם
להוראות הצוואה, לכל יורש, כשסוף טוב שליורש המתגורר בחו"ל נמצא חשבון בנק
פעיל בארץ.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">כך שאם אתם לא רוצים להשאיר "צרות"<span style="mso-spacerun: yes;"> </span>ליורשים שלכם, נא כסו את כל הפינות, ופנו לעו"ד
מומחה בתחום. <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">יפית לוי , עו"ד ונוטריון<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial",sans-serif;">אתר המשרד: </span><span dir="LTR" style="font-family: "Arial",sans-serif;">www.yafit-law.co.il<o:p></o:p></span></div>
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-66835314605139811072018-08-21T23:24:00.004-07:002018-08-21T23:24:43.858-07:00שלח סמסים מאיימים לקצין משטרה וישב חצי שנה במאסר<div dir="rtl" style="text-align: right;" trbidi="on">
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<u><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">שלח סמסים מאיימים לקצין משטרה וישב חצי שנה במאסר<o:p></o:p></span></u></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">לאחר שבית המשפט השלום גזר 24 ימי מאסר בלבד בגין אלימות נגד
בת הזוג ושליחת מסרונים מאיימים לקצין משטרה, בית המשפט המחוזי החמיר את העונש ל 6
חודשי מאסר בפועל.<o:p></o:p></span></div>
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<span lang="HE" style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">ועוד כמה מאמרים שכתבתי:<o:p></o:p></span></div>
<h1 align="left" dir="RTL" style="line-height: 14.4pt; margin-bottom: 10.5pt; margin-left: 0cm; margin-right: 0cm; margin-top: 4.5pt; mso-list: none; tab-stops: 30.6pt 58.95pt 87.3pt 115.65pt 144.0pt; text-align: right;">
<span lang="HE" style="font-family: Arial, sans-serif;"><span style="color: blue; font-size: small;"><a href="https://www.inn.co.il/News/News.aspx/360265"><span style="color: blue;">עו"ד נועם קוריס- נוסחה
למיליון הראשון</span></a><o:p></o:p></span></span></h1>
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<span lang="HE" style="font-family: Arial, sans-serif;"><a href="http://www.israelhayom.co.il/article/504055"><span style="color: blue; font-size: small;">עו”ד נועם קוריס כותב על
איגוד האינטרנט ועל לשון הרע</span></a></span><span dir="LTR"></span><span dir="LTR" lang="X-NONE" style="color: #413f43; font-family: "Arial","sans-serif";"><span dir="LTR"></span>
<o:p></o:p></span></h1>
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<b><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://www.bhol.co.il/124572/%D7%A2%D7%95%D7%93-%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%AA%D7%A7%D7%A0%D7%95%D7%9F-%D7%91%D7%97%D7%99%D7%A0%D7%9D-%D7%9C%D7%90%D7%AA%D7%A8-%D7%90%D7%99%D7%A0%D7%98%D7%A8%D7%A0%D7%98-.html">עו"ד
נועם קוריס: תקנון בחינם לאתר אינטרנט</a><o:p></o:p></span></b></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">במסגרת בקשת רשות ערעור על פסק דינו של בית המשפט המחוזי מרכז-לוד (סגן
הנשיא השופט </span><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">י'<span class="spelle"> שפסר</span><span style="letter-spacing: .5pt;">, השופטת </span>מ' ברק-נבו<span style="letter-spacing: .5pt;"> והשופטת </span>ד'
עטר<span style="letter-spacing: .5pt;">) <span class="spelle">בעפ"ג</span> 22844-03-18
מיום 12.6.2018, במסגרתו התקבל ערעור המשיבה על קוּלת העונש אשר הושת על המבקש
בגזר דינו של בית משפט השלום ברמלה (סגן הנשיאה השופט </span>מ' מזרחי<span style="letter-spacing: .5pt;">) <span class="spelle">בת"פ</span> 777-09-17 <span class="spelle">ות"פ</span> 161-09-17 מיום 30.1.2018 הוחמר עונשו של
הנאשם.</span></span><span dir="LTR" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;"><o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">עובדות
כתב האישום והליכים קודמים<span style="letter-spacing: .5pt;"><o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">המבקש הורשע בבית משפט השלום על-פי הודאתו במסגרת הסדר טיעון בביצוע עבירות
של מתן אמצעים לביצוע פשע, שיבוש מהלכי משפט ותקיפה הגורמת חבלה של ממש (בת זוג),
אשר יוחסו לו בשני כתבי אישום מתוקנים שהדיון בהם אוחד.<o:p></o:p></span></div>
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<a href="https://4.bp.blogspot.com/-6GvJuzMqFtc/W30BkQh9_SI/AAAAAAAAHto/3na7lbsmrKAzb0tfWVK0nOKztNwRaZjhwCLcBGAs/s1600/%25D7%25A2%25D7%2595%25D7%2593%2B%25D7%25A0%25D7%2595%25D7%25A2%25D7%259D%2B%25D7%25A7%25D7%2595%25D7%25A8%25D7%2599%25D7%25A1%2B%25D7%25AA%25D7%259C%2B%25D7%2590%25D7%2591%25D7%2599%25D7%2591%2B2018.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img alt="עו"ד נועם קוריס ושות'" border="0" data-original-height="1200" data-original-width="1600" height="240" src="https://4.bp.blogspot.com/-6GvJuzMqFtc/W30BkQh9_SI/AAAAAAAAHto/3na7lbsmrKAzb0tfWVK0nOKztNwRaZjhwCLcBGAs/s320/%25D7%25A2%25D7%2595%25D7%2593%2B%25D7%25A0%25D7%2595%25D7%25A2%25D7%259D%2B%25D7%25A7%25D7%2595%25D7%25A8%25D7%2599%25D7%25A1%2B%25D7%25AA%25D7%259C%2B%25D7%2590%25D7%2591%25D7%2599%25D7%2591%2B2018.jpg" title="עו"ד נועם קוריס" width="320" /></a></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">על פי עובדות כתב האישום המתוקן הראשון (להלן: </span><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">כתב האישום הראשון<span style="letter-spacing: .5pt;">), המבקש – בהנחייתו של אדם אחר בשם יניב חזיזה
(להלן: </span>חזיזה<span style="letter-spacing: .5pt;">) – רכש כרטיס </span></span><span dir="LTR" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">SIM</span><span dir="RTL"></span><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;"><span dir="RTL"></span> באמצעותו נשלח
מסרון <span class="spelle">לקונסולית</span> ישראל בתאילנד, שכלל איומים
ברצח כלפי נציג משטרת ישראל באותה המדינה (להלן: </span><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">הקצין<span style="letter-spacing: .5pt;">). המבקש הפעיל את כרטיס ה-</span></span><span dir="LTR" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">SIM</span><span dir="RTL"></span><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;"><span dir="RTL"></span>, מסר את מספרו לחזיזה,
ובהוראתו השמיד אותו לאחר משלוח המסרון המאיים.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">כשבוע לאחר מכן הופצו באופן דומה מסרונים המשמיצים את הקצין,
אשר התייחסו לעבודתו במשטרה ולחייו הפרטיים, ובהוראת חזיזה, השמיד הפעם המבקש גם
את הטלפון המבצעי.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">על פי עובדות כתב האישום המתוקן השני (להלן: </span><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">כתב האישום השני<span style="letter-spacing: .5pt;">), המבקש, אשר חשד בבת זוגו (להלן: </span>המתלוננת<span style="letter-spacing: .5pt;">) כי היא בוגדת בו, תקף אותה במהלך ריב שפרץ ביניהם
בעודם נוסעים ביחד ברכב, חבט בה עם ידו בפניה וגרם <span class="spelle">להמטומה</span> באזור
עינה השמאלית. בעטיה של התקיפה האמורה, קפצה המתלוננת מהרכב בזמן הנסיעה.<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">במסגרת ההליך בבית משפט השלום, נעצר המבקש למשך 24 ימים,
ולאחר-מכן שהה במשך ארבעה חודשים במעצר בית מלא, ובהמשך – במעצר בית חלקי עד מתן
גזר הדין.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">בית משפט השלום קבע בגזר-הדין, כי מתחם הענישה ההולם לעבירות בהן הורשע
המבקש נע בין מאסר על תנאי למספר חודשי מאסר בפועל, לכל אחד מכתבי האישום.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">לנוכח נסיבות ביצוע העבירה, קבע בית המשפט כי מודעותו של
המבקש בכל הנוגע לעבירה המיוחסת לו בכתב האישום הראשון הסתכמה בידיעה כי כרטיסי ה-</span><span dir="LTR" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">SIM</span><span dir="RTL"></span><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;"><span dir="RTL"></span> ישמשו בביצוע פשע,
מבלי לדעת מה טיבו.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">בהתייחס לעבירה שיוחסה למבקש בכתב האישום השני, קיבל בית
משפט השלום את הודעת המתלוננת, למרות התנגדות המשיבה להגשתה, ומצא כי עולות ממנה
נסיבות <span class="spelle">לקוּלא</span>. בית המשפט נתן דעתו גם לתסקיר
שירות המבחן שניתן במסגרת הליך המעצר, והתרשם כי רמת הסיכון הנשקפת מהמבקש פחתה.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">לצד זאת, שקל בית המשפט <span class="spelle">לחומרא</span> את
העובדה כי המבקש סיפק אמצעים לביצוע פשע ושיבש מהלכי חקירה. כן נשקלה העובדה כי
המבקש הורשע בעבירה של "תקיפת בת זוג", כלשון גזר הדין, אשר גרמה <span class="spelle">להמטומה</span> בעינה.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">בית המשפט ציין, כי למבקש עבר פלילי, הכולל שבע הרשעות
קודמות בגינן ריצה עונש מאסר לתקופה מצטברת בת שמונה שנים, שהאחרונה שבהם היא משנת
2002.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">בנסיבות אלו, סבר בית משפט השלום כי יש לגזור על המבקש
"עונש מידתי", כהגדרתו, לצד ענישה נלווית, והשית עליו 24 ימי מאסר
בפועל, החופפים לתקופת מעצרו, שישה חודשי מאסר על תנאי וקנס בסך של 5,000
ש"ח.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">המשיבה ערערה על גזר הדין לבית המשפט המחוזי וערעורה נתקבל.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">בית המשפט המחוזי קבע בפסק הדין, כי נוכח התנגדות המשיבה לא
ניתן היה לקבל את "הודעת המתלוננת" כראיה לעונש ללא <span class="spelle">העדתה</span> בבית המשפט, תוך הסתמכות עליה "בהרחבה לא
מבוטלת בגזר דינו כבסיס להקלה רבתי בעונשו של המשיב (המבקש – </span><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">י' א'<span style="letter-spacing: .5pt;">)", כלשון פסק הדין. בנוסף, נתקבלה טענת המשיבה
ולפיה משעה שנכרת הסדר טיעון בין הצדדים, לא ניתן היה להוסיף בשלב הטיעונים לעונש
עובדות או נסיבות נוספות שאינן מצוינות בכתב האישום השני.<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">כן נקבע כי הסתמכות בית המשפט השלום על תסקיר המעצר לצורך גזירת עונשו של
המבקש מנוגדת להוראות סעיף 21א(א) לחוק סדר הדין הפלילי (סמכויות אכיפה – מעצרים),
התשנ"ו-1996, ומשכך לא היה מקום להסיק ממנו מסקנות המתייחסות למערכת היחסים
שבין המבקש למתלוננת.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">לבסוף, בשים לב לאופי העבירות בהן הורשע המבקש, מצא בית המשפט המחוזי כי
הענישה שהושתה עליו סוטה באופן משמעותי <span class="spelle">לקוּלא</span> ממדיניות
הענישה הראויה והמקובלת ביחס לכל אחד משני כתבי האישום.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">לנוכח האמור, לאחר שהתחשב בנסיבות ביצוע העבירה; בנסיבותיו האישיות של
המבקש, לרבות עברו הפלילי; בהרשעתו של חזיזה בחלקו באירוע מושא כתב האישום הראשון
ובעונש שהוטל עליו; ובשים לב להלכה לפיה ערכאת הערעור אינה ממצה את הדין עם נאשם
שעונשו הוחמר, קיבל בית המשפט המחוזי את ערעור המשיבה והטיל על המבקש עונש של שישה
חודשי מאסר בפועל, בניכוי ימי מעצרו. יתר רכיבי הענישה נותרו על כנם.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">בקשת בא-כוח המבקש כי העונש ירוצה על דרך של עבודות שירות
נדחתה על ידי בית המשפט המחוזי, נוכח מהות העבירות ומכלול הנסיבות, כפי שפורטו
לעיל.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;"> <o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">מכאן הבקשה שלפנינו אשר<span style="mso-spacerun: yes;">
</span>הוגשה לבית המשפט העליון.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">טענות
הצדדים<span style="letter-spacing: .5pt;"><o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">לעמדת המבקש עניינו מעורר שתי שאלות משפטיות בעלות חשיבות עקרונית.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">האחת<span style="letter-spacing: .5pt;"> היא, באילו נסיבות יורה בית המשפט על ריצוי
עונש של עד שישה חודשי מאסר בפועל שלא על דרך של עבודות שירות;<o:p></o:p></span></span></div>
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<span class="spelle"><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">והשניה</span></span><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;"> – האם לנוכח הצפיפות בבתי הכלא, עליה עמד בית משפט זה במסגרת
בג"ץ 1892/14 </span><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">האגודה לזכויות האזרח בישראל ואח' נ' השר לביטחון פנים ואח'<span style="letter-spacing: .5pt;"> (13.6.2017), יש להימנע ככל הניתן מהטלת עונש
מאסר כאמור שלא על דרך של עבודות שירות, בפרט מקום בו עלול הדבר לפגוע
"בשיקום הנאשם".<o:p></o:p></span></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">בהתייחס לעונש שהוטל על המבקש, נטען כי מדובר בהחלטה
"לא מידתית", כלשון הבקשה, ולא מנומקת דיה, הפוגעת פגיעה קשה בשיקומו,
בעוד לטענתו הוא אינו מעורב בפלילים מזה 16 שנים.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">לעמדת בא-כוח המבקש, לא היתה כל מניעה להסתמך על הודעת
המתלוננת ועל תסקיר המעצר בעניינו של המבקש, ומכל מקום העונש שהוטל עליו נגזר מבלי
שהתבקש תסקיר לעניין העונש. משכך, עותר המבקש כי בית משפט זה יורה עתה על קבלת
תסקיר מתאים.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">לבסוף, טען המבקש כי העונש שהוטל עליו זהה לזה שהוטל על
חזיזה, על אף שחלקו של האחרון באירוע מושא כתב האישום הראשון גדול יותר, ומכל
מקום, בשים לב לנסיבותיו האישיות, שגה בית המשפט המחוזי עת קבע מתחמי הענישה אחרים
מאלו שנקבעו על-ידי בית משפט השלום. <o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;"> <o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">לאחר שבית המשפט העליון עיין בבקשה ובנספחיה סבר בית המשפט כי דין הבקשה
להידחות.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">כידוע, רשות ערעור ב"גלגול שלישי" תינתן רק במקרים נדירים, אשר
מעוררים סוגיה משפטית עקרונית, החורגת מעניינו של המבקש, או כאשר נגרם למבקש עיוות
דין מהותי. בפרט אמורים הדברים עת נסובה הבקשה על חומרת העונש.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">עניינו של המבקש אינו נמנה עם אותם מקרים חריגים.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">ככל עונש אחר, ההחלטה האם עונש מאסר בפועל של עד שישה חודשים
ירוצה על דרך של עבודות שירות אם לאו, היא נגזרת של נסיבותיו הפרטניות של המקרה
הרלוונטי, והיא מסורה לשיקול דעתו של בית המשפט הגוזר את דינו של הנאשם.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">על אף האופי העקרוני אשר ניסה המבקש לשוות לשווא לבקשה,
המדובר בעניינו הפרטני ולא מתעורר חשש לעיוות דין או לחוסר צדק שנגרם לו, בפרט
נוכח העובדה כי העונש שהוטל עליו נגזר בגין עבירות שביצע בשני אירועים שונים, אחד
מהם עניינו בעבירות אלימות כנגד בת-זוג, ובשים לב לכך כי בית המשפט המחוזי לא
מיצה <span class="spelle">עימו</span> את הדין.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">בית המשפט העליון לא מצא כי עונשו של המבקש הוחמר עקב אי
עריכת תסקיר מטעם שירות המבחן לעניין העונש בעניינו, וברי כי בא-כוחו הניח לפני
בית המשפט המחוזי את מכלול הנסיבות אליהן נדרש לא אחת שירות המבחן, ונראה כי בית
המשפט התחשב בהן בעונש שגזר עליו בסופו של יום.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">אשר על כן, הבקשה נדחתה. משכך, ובית המשפט העליון גם לא מצא סיבה לעכב את
תחילת ריצוי העונש, כפי שנקבעה על-ידי בית המשפט המחוזי.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif"; letter-spacing: .5pt;">כאמור בהחלטת בית משפט המחוזי מיום 12.6.2018, המבקש יתייצב לשאת בעונש
המאסר בפועל שהוטל עליו ביום 19.8.2018 בכלא הדרים עד לשעה 10:00, או על פי החלטת
שירות בתי הסוהר, כשברשותו תעודת זהות או דרכון. על בא-כוח המבקש לתאם את הכניסה
למאסר, כולל האפשרות למיון מוקדם, עם ענף אבחון ומיון של שירות בתי הסוהר,
בטלפונים: 08-9787377 או 08-9787336.<o:p></o:p></span></div>
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<span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">עו”ד<span class="apple-converted-space"> </span></span><b><span lang="HE" style="color: #0066ff; font-family: "Arial","sans-serif";"><a href="http://n-kuris.blogspot.com/" target="_blank"><span style="color: #0066ff;">נועם
קוריס</span></a></span></b><span class="apple-converted-space"><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";"> </span></span><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";">בעל תואר שני
במשפטים מאוניברסיטת בר אילן, משרד<span class="apple-converted-space"> </span></span><b><span lang="HE" style="color: #0066ff; font-family: "Arial","sans-serif";"><a href="http://noamkuris.blogspot.com/" target="_blank"><span style="color: #0066ff;">נועם
קוריס</span></a></span></b><span lang="HE" style="color: #333333; font-family: "Arial","sans-serif";"> ושות’ עורכי דין עוסק בייצוג משפטי וגישור מאז שנת 2004.<o:p></o:p></span></div>
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-28875505417166074762017-07-03T09:51:00.001-07:002017-07-03T09:51:48.345-07:00עו"ד נועם קוריס כותב על משפט ואקטואליה<div dir="rtl" style="text-align: right;" trbidi="on">
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<a href="http://noamkurisod.blogspot.co.il/2014/10/blog-post_2.html"><span lang="HE" style="font-family: "arial" , sans-serif;">נועם קוריס</span></a><span lang="HE" style="font-family: "arial" , sans-serif;">, </span><a href="http://noamkuris.blogspot.co.il/"><span lang="HE" style="font-family: "arial" , sans-serif;">נועם קוריס</span></a><span lang="HE" style="font-family: "arial" , sans-serif;">, </span><a href="http://lawkuris.blogspot.co.il/"><span lang="HE" style="font-family: "arial" , sans-serif;">נועם קוריס</span></a><span lang="HE" style="font-family: "arial" , sans-serif;">, </span><a href="http://kurisxkuris.blogspot.co.il/"><span lang="HE" style="font-family: "arial" , sans-serif;">נועם קוריס</span></a><span lang="HE" style="font-family: "arial" , sans-serif;">, </span><a href="http://noamkurislaw.blogspot.co.il/"><span lang="HE" style="font-family: "arial" , sans-serif;">נועם קוריס</span></a><span lang="HE" style="font-family: "arial" , sans-serif;">, </span><a 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<li style="background-attachment: initial; background-clip: initial; background-color: initial; background-image: none; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border-width: 0px; list-style: none outside none; margin: 0.25em 0px; padding: 0.25em 1.3em 0.25em 0px;"><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_6681.html" style="text-decoration-line: none;"><b><span style="color: blue;">עו"ד נועם קוריס - פיצוי כספי לטייס שפוטר</span></b></a></li>
</ul>
<a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_9.html" style="background-color: white; font-family: "trebuchet ms", trebuchet, verdana, sans-serif; font-size: 12px; text-decoration-line: none; text-indent: -15px;"><b><span style="color: blue;">נ. קוריס ושות' - האיגוד הישראלי לשחמט</span></b></a></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-15785445181032241832017-05-17T04:52:00.001-07:002017-05-17T04:52:09.745-07:00עו"ד נועם קוריס: איפה הפרטיות שמדברים עליה ?<div dir="rtl" style="text-align: right;" trbidi="on">
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<b><span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">עו"ד נועם קוריס: איפה הפרטיות שמדברים עליה ?<o:p></o:p></span></span></b></div>
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<b><span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">מספרים לנו שאנחנו חיים במדינה דמוקרטית וחופשית ושאצלנו הפרטיות היא סוג של ערך עליון, מפחידים אותנו על משטרים אפלים שמחטטים בחיי האזרחים אבל לא כולנו יודעים את האמת ואת העובדה שבישראל של 2017 המדינה עדיין יכולה להיכנס אלינו הבייתה ולחקור אותנו (לעצור אותנו אם נסרב) והכל רק כי אלינו במדגם.<o:p></o:p></span></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><span dir="RTL" lang="HE" style="color: #333333; font-size: 12pt;">עו"ד</span><span dir="LTR"></span><span style="font-size: 12pt;"><span style="color: #333333;"><span dir="LTR"></span> </span><a href="http://odnoamkuris.blogspot.co.il/"><span dir="RTL" lang="HE"><span style="color: blue;">נועם קוריס</span></span></a><span style="color: #333333;"><span dir="LTR"></span><span dir="LTR"></span> </span><span dir="RTL" lang="HE" style="color: #333333;">בוגר תואר שני במשפטים מאוניברסיטת בר אילן, משרד</span><span style="color: #333333;"><span dir="LTR"></span><span dir="LTR"></span> </span><a href="http://noamkurisco.blogspot.co.il/"><span dir="RTL" lang="HE"><span style="color: blue;">נועם קוריס</span></span></a><span style="color: #333333;"><span dir="LTR"></span><span dir="LTR"></span> </span><span dir="RTL" lang="HE" style="color: #333333;">ושות' עורכי דין עוסק במשפט מסחרי מאז שנת 2004. עקבו אחרינו בבלוגר עו"ד</span><span style="color: #333333;"><span dir="LTR"></span><span dir="LTR"></span> </span><a href="http://noamkuris.blogspot.co.il/"><span dir="RTL" lang="HE"><span style="color: blue;">נועם קוריס</span></span></a><span style="color: #333333;"><span dir="LTR"></span><span dir="LTR"></span> </span><span dir="RTL" lang="HE" style="color: #333333;">ושות</span><span style="color: #333333;"><span dir="LTR"></span><span dir="LTR"></span>', </span><i><span dir="RTL" lang="HE" style="color: #333333;">הטור של</span><span style="color: #333333;"><span dir="LTR"></span><span dir="LTR"></span> </span><a href="https://www.kolhazman.co.il/category/%D7%93%D7%A2%D7%95%D7%AA/%D7%A2%D7%95%D7%93-%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1"><span dir="RTL" lang="HE"><span style="color: #333333;">עו"ד </span><span style="color: blue;">נועם קוריס בחדשות כל הזמן</span></span><span style="color: #333333;"><span dir="LTR"></span><span dir="LTR"></span> </span></a><span style="color: #333333;">, </span><span dir="RTL" lang="HE" style="color: #333333;">עו"ד נועם קוריס כותב ב</span><span style="color: #333333;"><span dir="LTR"></span><span dir="LTR"></span> nrg </span><span dir="RTL" lang="HE" style="color: #333333;">על</span><span style="color: #333333;"><span dir="LTR"></span><span dir="LTR"></span> </span></i><a href="http://www.nrg.co.il/online/48/ART2/875/728.html" style="color: #333333;"><span dir="RTL" lang="HE">הסרה מגוגל</span></a><span style="color: #333333;"><span dir="LTR"></span><span dir="LTR"></span> , </span><strong style="color: #333333;"><span dir="RTL" lang="HE" style="background: white;">עו"ד</span></strong><span style="color: #333333;"><span dir="LTR"></span></span><span style="background: white; color: #333333;"><span dir="LTR"></span> </span></span><strong><span style="background: white; font-size: 12pt;"><a href="http://www.israelhayom.co.il/article/469945"><span dir="RTL" lang="HE"><span style="color: blue;">נועם קוריס כותב </span></span><span dir="RTL" lang="HE" style="color: purple;">בישראל היום</span></a><span style="color: purple;"><span dir="LTR"></span><span dir="LTR"></span>, </span></span></strong><strong><span dir="RTL" lang="HE" style="background: white; color: #333333; font-size: 12pt;">עו"ד נועם קוריס כותב ב</span></strong><span dir="LTR"></span><span style="background: white; color: #333333; font-size: 12pt;"><span dir="LTR"></span> </span><strong><span style="background: white; color: purple; font-size: 12pt;"><a href="http://www.nrg.co.il/online/48/ART2/875/728.html?hp=48&cat=499"><span style="color: purple;">nrg</span></a></span></strong><strong><span style="background: white; color: #333333; font-size: 12pt;">, <span dir="RTL" lang="HE">עו"ד נועם קוריס כותב ב</span></span></strong><span dir="LTR"></span><span style="background: white; color: #333333; font-size: 12pt;"><span dir="LTR"></span> </span><strong><span style="background: white; color: blue; font-size: 12pt;"><a href="http://www.nfc.co.il/ShowPrivateWriterPage.aspx?user_ID=1487&first_name=%F0%E5%F2%ED&last_name=%F7%E5%F8%E9%F1"><span style="color: purple;">nfc</span></a></span></strong><strong><span style="background: white; color: #333333; font-size: 12pt;">, <span dir="RTL" lang="HE">עו"ד נועם קוריס כותב ב</span></span></strong><span dir="LTR"></span><span style="background: white; color: #333333; font-size: 12pt;"><span dir="LTR"></span> </span><strong><span style="background: white; color: #3366ff; font-size: 12pt;"><a href="http://www.pc.co.il/author/noamk/"><span style="color: #3366ff;">pc.co.il</span></a></span></strong><strong><span style="background: white; color: #333333; font-size: 12pt;">, <span dir="RTL"></span><span dir="RTL"><span dir="RTL"></span> <span lang="HE">עו"ד נועם קוריס ב</span></span></span></strong><strong><span dir="RTL" style="background: white; color: purple; font-size: 12pt;"><a href="http://cafe.themarker.com/blog/614015/"><span lang="HE" style="color: purple;">קפה דה מרקר</span></a></span></strong><span dir="LTR"></span><strong><span style="background: white; color: purple; font-size: 12pt;"><span dir="LTR"></span>,</span></strong><span dir="RTL"></span><strong><span dir="RTL" style="background: white; color: #333333; font-size: 12pt;"><span dir="RTL"></span> <span lang="HE">עו"ד</span></span></strong><span dir="LTR"></span><span style="background: white; color: #333333; font-size: 12pt;"><span dir="LTR"></span> </span><strong><span style="background: white; color: blue; font-size: 12pt;"><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A4%D7%95%D7%A8%D7%98%D7%9C-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/191220034258261"><span dir="RTL" lang="HE" style="color: purple;">נועם קוריס</span></a></span></strong><span dir="LTR"></span><span style="background: white; color: #333333; font-size: 12pt;"><span dir="LTR"></span> <strong><span dir="RTL" lang="HE">בפייסבוק</span></strong><span dir="LTR"></span><strong><span dir="LTR"></span>, <span dir="RTL" lang="HE">עו"ד</span></strong><span dir="LTR"></span><span dir="LTR"></span> </span><strong><span style="background: white; color: blue; font-size: 12pt;"><a href="http://www.youtube.com/user/kurislaw"><span dir="RTL" lang="HE" style="color: purple;">נועם קוריס</span></a></span></strong><span dir="LTR"></span><span style="background: white; color: #333333; font-size: 12pt;"><span dir="LTR"></span> <strong><span dir="RTL" lang="HE">ביוטיוב</span></strong><span dir="LTR"></span><strong><span dir="LTR"></span>, <span dir="RTL" lang="HE">עו"ד</span></strong><span dir="LTR"></span><span dir="LTR"></span> </span><strong><span style="background: white; color: blue; font-size: 12pt;"><a href="https://twitter.com/izraelface"><span dir="RTL" lang="HE" style="color: purple;">נועם קוריס</span></a></span></strong><span dir="LTR"></span><span style="background: white; color: #333333; font-size: 12pt;"><span dir="LTR"></span> <strong><span dir="RTL" lang="HE">בטוויטר</span></strong><span dir="LTR"></span><strong><span dir="LTR"></span>, <span dir="RTL" lang="HE">עו"ד</span></strong><span dir="LTR"></span><span dir="LTR"></span> </span><strong><span style="background: white; color: blue; font-size: 12pt;"><a href="https://plus.google.com/u/0/+%D7%A0%D7%95%D7%A2%D7%9D%D7%A7%D7%95%D7%A8%D7%99%D7%A1"><span dir="RTL" lang="HE" style="color: purple;">נועם קוריס</span></a></span></strong><span dir="LTR"></span><span style="background: white; color: #333333; font-size: 12pt;"><span dir="LTR"></span> <strong><span dir="RTL" lang="HE">בגוגל פלוס</span></strong><span dir="LTR"></span><strong><span dir="LTR"></span>, <span dir="RTL" lang="HE">עו"ד</span></strong><span dir="LTR"></span><span dir="LTR"></span> </span><strong><span style="background: white; color: blue; font-size: 12pt;"><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/791880664156681"><span dir="RTL" lang="HE" style="color: purple;">נועם קוריס</span></a></span></strong><span dir="LTR"></span><strong><span style="background: white; color: #333333; font-size: 12pt;"><span dir="LTR"></span> <span dir="RTL" lang="HE">קבוצת עורכי דין בפייסבוק</span><span dir="LTR"></span><span dir="LTR"></span>, <span dir="RTL" lang="HE">עו"ד נועם קוריס כתבה ב</span><span dir="LTR"></span><span dir="LTR"></span> </span></strong><strong><span style="background: white; color: #333333; font-size: 12pt; font-weight: normal;"><a href="http://www.haaretz.co.il/misc/1.1190863"><b><span dir="RTL" lang="HE" style="color: purple;">הארץ</span></b></a></span></strong><span style="color: #333333;"><o:p></o:p></span></span></h3>
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<b><span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">לפני כשבוע פנתה אלי ד', אם חד הורית שעלתה בעבר מבריה"מ והיום גרה בתל אביב ומתקיימת בקושי בתוך טרדות היומיום, פרנסה, ילד, עבודה, אוברדרפט והחדשות, כמו שכולנו מכירים.<o:p></o:p></span></span></b></div>
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<b><span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">היא סיפרה לי שפנה אליה איש אחד שהציג את עצמו כסוקר מטעם הלשכה המרכזית לסטטיסטיקה והודיע לה שהיא עלתה במדגם ושהוא בדרך אליה הבייתה. לא עזר לה שהיא אמרה לו שהיא עובדת עד שמונה בערב כל יום ואחר כך עוד צריכה להכין שיעורים עם הקטן. הוא אמר לה שהיא חייבת ושאם לא תסכים אז יעצרו אותה.<o:p></o:p></span></span></b></div>
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<b><span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">כל הסיפור מאוד הטריד אותה, אין לה זמן ורצון להיחשף בפני הלשכה המרכזית לסטטיסטיקה והיא בכלל חשבה שדברים כאלו יש רק ברוסיה ובישראל מכבדים יותר את הפרטיות של האזרחים. בכל מקרה, לפני שהיא באה להתייעץ איתי היא התייעצה עם עוד איזה חבר שהוא עורך דין שאמר לה שזה נשמע שטויות ושאי אפשר לכפות בישראל על אדם לשתף פעולה עם חדירה לביתו ודרישה ממנו למלא שאלונים אישיים- על לא עוול בכפו.<o:p></o:p></span></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><b><span lang="HE" style="font-size: 12pt;">אז בדקתי, ואני חייב לומר שממש הופתעתי, הסוקר המוזר צדק, לפחות לפי </span></b><span lang="HE" style="background: white; color: #222222; font-size: 13.5pt;">הוראות פקודות הסטטיסטיקה מ-1972</span><b><span lang="HE" style="font-size: 12pt;"> יש סמכות לעצור כל אדם שעלה בגורל ונבחר כמו עוד 25,000 איש בשנה,, לשמש למדגם.<o:p></o:p></span></b></span></div>
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<b><span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">אז סיפרתי לכם שד' היא אישה מאוד עסוקה שהופתעה מכך שהסוקר הסכים לבוא לבייתה גם בעשר בלילה, כי רק אז היא מתפנה. ד' גם הייתה חייבת להבין כמה אותו סוקר מקבל בגין כל ביקור חודרני בביתה, שאחרת היא לא הצליחה להבין את הנחישות שלו לעבור את כל הקשיים עד למפתן ביתה.<o:p></o:p></span></span></b></div>
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<b><span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">הטריד גם את ד', למה לכל הרוחות הם רוצים שהיא תסמן בטופס עם עיפרון ? זה נראה לה חשוד ולי זה נראה שהם רוצים סריקת תשובות אוטומטית.<o:p></o:p></span></span></b></div>
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<b><span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">בביקור הראשון של אותו סוקר אצל ד' היא הבינה שבכלל לא מדובר בהטרדה חד פעמית, הסוקר הסביר לה שעכשיו למשך 15 ימים היא צריכה למלא בטופס (בעפרון) כל סכום שהוציאה וכל הוצאה כספית שקרתה. יותר גרוע מהגרוש שלה, לפי הרגשתה...<o:p></o:p></span></span></b></div>
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<b><span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">אז אין מה לעשות, אנחנו לא ברוסיה הקומוניסטית וגם לא בצפון קוריאה והנה אנחנו בישראל 2017 ושלא יעבדו עלינו שהמדינה שלנו כאן נותנת כבוד לפרטיות.<o:p></o:p></span></span></b></div>
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<b><span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;"> <o:p></o:p></span></span></b></div>
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<span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">ועוד כמה מאמרים שכתבתי:<o:p></o:p></span></span></div>
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<b><span lang="HE" style="background: whitesmoke; color: #111111; font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">עו"ד נועם קוריס – כותב על <a href="http://www.nrg.co.il/online/48/ART2/875/728.html">הסרה מגוגל</a> והתיישנות ברשת<o:p></o:p></span></span></b></div>
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<span style="font-family: Arial, Helvetica, sans-serif;"><b><span lang="HE" style="background: whitesmoke; color: #111111; font-size: 12pt;">עו"ד</span></b><span dir="LTR"></span><b><span dir="LTR" style="background: whitesmoke; color: #111111; font-size: 12pt;"><span dir="LTR"></span> </span></b><u><span dir="LTR" style="background: whitesmoke; color: #111111; font-size: 12pt;"><a href="http://noam-kuriss.blogspot.co.il/2017/03/blog-post_29.html"><strong><span dir="RTL" lang="HE" style="color: #111ce9;">נועם קוריס</span></strong></a></span></u><span dir="LTR"></span><b><span dir="LTR" style="background: whitesmoke; color: #111111; font-size: 12pt;"><span dir="LTR"></span> – </span></b><b><span lang="HE" style="background: whitesmoke; color: #111111; font-size: 12pt;">כותב על חובות, על פלילים, ועל שכר טרחת עורכי דין</span></b><b><span lang="HE" style="font-size: 12pt;"><o:p></o:p></span></b></span></div>
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<b><span lang="HE" style="font-size: 12pt;"><span style="font-family: Arial, Helvetica, sans-serif;">עו"ד <a href="http://www.kolhazman.co.il/200822">נועם קוריס</a> - כותב על הזהירות הנדרשת בשכר טרחה לפי הצלחה<o:p></o:p></span></span></b></div>
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-80914083794958697542017-05-10T06:23:00.001-07:002017-05-10T06:23:11.910-07:00עו"ד נועם קוריס בכתבות בתקשורת<div dir="rtl" style="text-align: right;" trbidi="on">
<article class="media small-thumbnail primary-title smart-page-item post-209054 post type-post status-publish format-standard has-post-thumbnail hentry category-17552" id="post-209054" style="font-family: arial, "times new roman", "bitstream charter", times, serif; font-size: 16px;"><div class="media-body">
<h2 class="media-heading" style="clear: both; font-size: 1.25rem; font-weight: 300; line-height: 1.4; margin: 0px 0px 0.75em; padding: 0px;">
<span data-mce-style="font-family: arial, helvetica, sans-serif;" style="font-family: "arial" , "helvetica" , sans-serif;"><b><span style="color: #666666;">עו"ד</span><span style="color: blue;"> <a data-mce-href="http://odnoamkuris.blogspot.co.il/" href="http://odnoamkuris.blogspot.co.il/" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;">נועם קוריס</a></span><span style="color: #666666;"> </span>בוגר תואר שני במשפטים מאוניברסיטת בר אילן, משרד<span style="color: #666666;"> </span></b><b><a data-mce-href="http://noamkurisco.blogspot.co.il/" href="http://noamkurisco.blogspot.co.il/" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;"><span style="color: blue;">נועם קוריס</span></a></b><b style="color: #666666;"> ושות' עורכי דין עוסק במשפט מסחרי מאז שנת 2004. עקבו אחרינו בבלוגר עו"ד</b><b style="color: #666666;"> </b><b><a data-mce-href="http://noamkuris.blogspot.co.il/" href="http://noamkuris.blogspot.co.il/" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;"><span style="color: blue;">נועם קוריס</span></a></b><b style="color: #666666;"> ושות', </b><b><i><span style="color: #666666;">הטור של </span><a data-mce-href="https://www.kolhazman.co.il/category/%D7%93%D7%A2%D7%95%D7%AA/%D7%A2%D7%95%D7%93-%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1" href="https://www.kolhazman.co.il/category/%D7%93%D7%A2%D7%95%D7%AA/%D7%A2%D7%95%D7%93-%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;"><span style="color: blue;">עו"ד נועם קוריס בחדשות כל הזמן </span></a><span style="color: #666666;">, עו"ד נועם קוריס כותב ב nrg על </span></i></b></span><b><span data-mce-style="font-family: arial, helvetica, sans-serif;" style="font-family: "arial" , "helvetica" , sans-serif;"><a data-mce-href="http://www.nrg.co.il/online/48/ART2/875/728.html" href="http://www.nrg.co.il/online/48/ART2/875/728.html" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;"><span style="color: blue;">הסרה מגוגל</span></a><span style="color: #666666;"> , </span></span></b><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">עו"ד</span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="color: #0000ff; font-family: arial, sans-serif;" dir="LTR" style="color: blue; font-family: arial, sans-serif;"><span data-mce-style="color: #800080;" style="color: purple;"><span dir="RTL" lang="HE"><a data-mce-href="http://www.israelhayom.co.il/article/469945" data-mce-style="color: #0000ff;" href="http://www.israelhayom.co.il/article/469945" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;">נועם קוריס כותב בישראל היום</a>, </span></span></span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">עו"ד נועם קוריס כותב ב</span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="color: #0000ff; font-family: arial, sans-serif;" dir="LTR" style="color: blue; font-family: arial, sans-serif;"><span data-mce-style="color: #800080;" style="color: purple;"><a data-mce-href="http://www.nrg.co.il/online/48/ART2/875/728.html?hp=48&cat=499" data-mce-style="color: #0000ff;" href="http://www.nrg.co.il/online/48/ART2/875/728.html?hp=48&cat=499" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;">nrg</a></span></span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">, עו"ד נועם קוריס כותב ב</span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="color: #0000ff; font-family: arial, sans-serif;" dir="LTR" style="color: blue; font-family: arial, sans-serif;"><a data-mce-href="http://www.nfc.co.il/ShowPrivateWriterPage.aspx?user_ID=1487&first_name=%F0%E5%F2%ED&last_name=%F7%E5%F8%E9%F1" data-mce-style="color: #0000ff;" href="http://www.nfc.co.il/ShowPrivateWriterPage.aspx?user_ID=1487&first_name=%F0%E5%F2%ED&last_name=%F7%E5%F8%E9%F1" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;"><span data-mce-style="color: #0000ff;">nfc</span></a></span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;">,</span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;"> עו"ד נועם קוריס כותב ב</span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="color: #3366ff; font-family: arial, sans-serif;" dir="LTR" style="color: #3366ff; font-family: arial, sans-serif;"><a data-mce-href="http://www.pc.co.il/author/noamk/" data-mce-style="color: #3366ff;" href="http://www.pc.co.il/author/noamk/" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;"><span data-mce-style="color: #3366ff;"><span data-mce-style="color: #3366ff;" style="color: #3366ff;">pc.co.il</span></span></a></span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;">, </span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">עו"ד נועם קוריס ב</span></strong><strong style="color: #666666;"><span data-mce-style="color: #0000ff; font-family: arial, sans-serif;" style="color: blue; font-family: arial, sans-serif;"><span data-mce-style="color: #800080;" lang="HE" style="color: purple;"><a data-mce-href="http://cafe.themarker.com/blog/614015/" data-mce-style="color: #0000ff;" href="http://cafe.themarker.com/blog/614015/" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;">קפה דה מרקר</a>,<u> </u></span></span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">עו"ד</span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="color: #0000ff; font-family: arial, sans-serif;" dir="LTR" style="color: blue; font-family: arial, sans-serif;"><a data-mce-href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A4%D7%95%D7%A8%D7%98%D7%9C-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/191220034258261" data-mce-style="color: #0000ff;" href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A4%D7%95%D7%A8%D7%98%D7%9C-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/191220034258261" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;"><span data-mce-style="color: #0000ff;"><span dir="RTL" lang="HE">נועם קוריס</span></span></a></span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">בפייסבוק, </span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">עו"ד</span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="color: #0000ff; font-family: arial, sans-serif;" dir="LTR" style="color: blue; font-family: arial, sans-serif;"><a data-mce-href="http://www.youtube.com/user/kurislaw" data-mce-style="color: #0000ff;" href="http://www.youtube.com/user/kurislaw" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;"><span data-mce-style="color: #0000ff;"><span dir="RTL" lang="HE">נועם קוריס</span></span></a></span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">ביוטיוב, </span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">עו"ד</span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="color: #0000ff; font-family: arial, sans-serif;" dir="LTR" style="color: blue; font-family: arial, sans-serif;"><a data-mce-href="https://twitter.com/izraelface" data-mce-style="color: #0000ff;" href="https://twitter.com/izraelface" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;"><span data-mce-style="color: #0000ff;"><span dir="RTL" lang="HE">נועם קוריס</span></span></a></span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">בטוויטר, </span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">עו"ד</span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="color: #0000ff; font-family: arial, sans-serif;" dir="LTR" style="color: blue; font-family: arial, sans-serif;"><a data-mce-href="https://plus.google.com/u/0/+%D7%A0%D7%95%D7%A2%D7%9D%D7%A7%D7%95%D7%A8%D7%99%D7%A1" data-mce-style="color: #0000ff;" href="https://plus.google.com/u/0/+%D7%A0%D7%95%D7%A2%D7%9D%D7%A7%D7%95%D7%A8%D7%99%D7%A1" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;"><span data-mce-style="color: #0000ff;"><span dir="RTL" lang="HE">נועם קוריס</span></span></a></span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">בגוגל פלוס, </span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">עו"ד</span></strong><span class="apple-converted-space" data-mce-style="font-family: calibri, sans-serif;" style="color: #666666; font-family: calibri, sans-serif;"><b><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></b></span><strong style="color: #666666;"><span data-mce-style="color: #0000ff; font-family: arial, sans-serif;" dir="LTR" style="color: blue; font-family: arial, sans-serif;"><a data-mce-href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/791880664156681" data-mce-style="color: #0000ff;" href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/791880664156681" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;"><span data-mce-style="color: #0000ff;"><span dir="RTL" lang="HE">נועם קוריס</span></span></a></span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" dir="LTR" style="font-family: arial, sans-serif;"> </span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">קבוצת עורכי דין בפייסבוק, </span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;">עו"ד נועם קוריס כתבה ב </span></strong><strong style="color: #666666;"><span data-mce-style="font-family: arial, sans-serif;" lang="HE" style="font-family: arial, sans-serif;"><b style="color: purple;"><a data-mce-href="http://www.haaretz.co.il/misc/1.1190863" href="http://www.haaretz.co.il/misc/1.1190863" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;">הארץ</a>, </b></span></strong><b style="background-color: white; color: #333333; font-family: Arial, "Times New Roman", "Bitstream Charter", Times, serif; font-size: 16px; text-align: start;">לכתבה בביזפורטל, </b><b style="background-color: white; color: #333333; font-family: Arial, "Times New Roman", "Bitstream Charter", Times, serif; font-size: 16px; text-align: start;"><span data-mce-style="color: #0000ff;" style="color: blue;"><a data-mce-href="http://www.bizportal.co.il/bizpoint-sponsored/news/article/522705" href="http://www.bizportal.co.il/bizpoint-sponsored/news/article/522705" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; text-decoration-line: none; transition: color 80ms ease-in, box-shadow 130ms ease-in-out, -webkit-box-shadow 130ms ease-in-out;" target="_blank" title="עו"ד נועם קוריס בביזפורטל">עו"ד נועם קוריס: 20 אלף ₪ לכל ישראלי</a></span></b></h2>
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<a data-mce-href="http://www.kolhazman.co.il/209054" href="http://www.kolhazman.co.il/209054" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">על איזה פרטיות אתם מדברים? // עו"ד נועם קוריס</a></h2>
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מספרים לנו שאנחנו חיים במדינה דמוקרטית וחופשית ושאצלנו הפרטיות היא סוג של ערך עליון, מפחידים אותנו על משטרים אפלים שמחטטים בחיי האזרחים אבל לא כולנו יודעים את האמת ואת העובדה שבישראל של 2017 המדינה עדיין</div>
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<span class="entry-date">04.05.2017</span> <span class="entry-time">19:05</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/208141" href="http://www.kolhazman.co.il/208141" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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<span class="entry-date">02.05.2017</span> <span class="entry-time">21:46</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/207687" href="http://www.kolhazman.co.il/207687" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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<span class="entry-date">26.04.2017</span> <span class="entry-time">17:34</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/206334" href="http://www.kolhazman.co.il/206334" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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<span class="entry-date">21.04.2017</span> <span class="entry-time">09:38</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/204892" href="http://www.kolhazman.co.il/204892" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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<span class="entry-date">14.04.2017</span> <span class="entry-time">12:54</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/202910" href="http://www.kolhazman.co.il/202910" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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עו"ד נועם קוריס שלח לח"כ יואל חסון במייל את המכתב הבא, בינתיים לא התקבלה תשובה ואנו עדיין מחכים לשמוע ממנו</div>
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<span class="entry-date">07.04.2017</span> <span class="entry-time">11:21</span> <span class="entry-user">ישראל חבר </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/201799" href="http://www.kolhazman.co.il/201799" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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סיפרתי כאן באתר על כל מיני הרפתקאות שחוויתי כבעלים של משרד עורכי דין נועם קוריס ושות', בתחום חדלות הפרעון, הוצאה לפועל, בתחום התביעות הייצוגיות, חוק הספאם, דיני ביטוח, יואל חסון, וקיזוז מע"מ אבל היום אני</div>
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<span class="entry-date">03.04.2017</span> <span class="entry-time">18:20</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/200822" href="http://www.kolhazman.co.il/200822" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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בשנת 2004 כאשר רק הקמתי את משרד עורכי הדין שבבעלותי, אחד מלקוחותיי היה ח', בעל עסק בינוני שהיה מעביר אל משרדי את כל השיקים החוזרים שהתקבלו אצלו בעסק, לצורך גבייתם באמצעות ההוצאה לפועל. יום אחד,</div>
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<span class="entry-date">29.03.2017</span> <span class="entry-time">18:47</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/199589" href="http://www.kolhazman.co.il/199589" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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ח"כ יצחק הרצוג תתפטר! את זה עדיין לא שמענו מיואל חסון, חבר הכנסת מטעם המחנה הציוני, שבין היתר מתהדר בתואר יו"ר הוועדה לביקורת המדינה. לא מזמן פנה ח"כ יואל חסון אל שרת המשפטים אילת שקד</div>
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<span class="entry-date">26.03.2017</span> <span class="entry-time">20:59</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/197885" href="http://www.kolhazman.co.il/197885" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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כתבתי כאן לפני כמה ימים על פסיקה תקדימית בבית המשפט בנתניה בעניין יבוא רכב מקביל. העירו את תשומת ליבי בנוגע לאותו פסק הדין, שניתן למצוא בו אפילו עניין מעניין יותר בקשר לחברות הביטוח, בעניין קיזוז</div>
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<span class="entry-date">21.03.2017</span> <span class="entry-time">16:58</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/196075" href="http://www.kolhazman.co.il/196075" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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קנית רכב מיבואן מקביל? בטח תשמח לקרוא שרק השבוע, קיבל בית המשפט בנתניה את הטענות שהצגתי וניתן פסק דין הקובע בין היתר, שהטענה שברישיון הרכב נרשמים בעלים קודמים, עלולה להפוך לטענה פורמלית בלבד. פסק הדין</div>
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<span class="entry-date">20.03.2017</span> <span class="entry-time">13:29</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/195571" href="http://www.kolhazman.co.il/195571" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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בשנת 2004 נכנס אל משרדי בחור צעיר וסיפר לי סיפור מדהים, הוא הצליח לאסוף רשימה של כמעט מיליארד כתובות דואר אלקטרוני בעולם וכמה מיליונים מתוכן בישראל והוא יודע בלחיצת כפתור לשלוח הודעה ללא עלות, ישירות</div>
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<span class="entry-date">16.03.2017</span> <span class="entry-time">19:43</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/194758" href="http://www.kolhazman.co.il/194758" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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תביעה ייצוגית הינה מכשיר משפטי המאפשר לאדם אחד למצות את הדין בעבור כלל הציבור כנגד עוולה שנעשית בצורה שיטתית נגד ציבור גדול. למשל, אם מסתבר שהבנק גבה מכל אחד מלקוחותיו 10 שקלים יותר מדי, יכול</div>
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<span class="entry-date">15.03.2017</span> <span class="entry-time">15:07</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/194489" href="http://www.kolhazman.co.il/194489" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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מ' מהנדס במקצועו חלה בשנת 2001 במחלת הפרקינסון עובדה שהובילו לקריסתו הכלכלית, כמו גם לפירוק משפחתו. עד להתפרצות מחלתו היה מ' מהנדס פעיל וחבר מועצת הנהלה במספר גופים מובילים, לאור המחלה שפרצה נכנס מ' לתסבוכת</div>
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<span class="entry-date">08.03.2017</span> <span class="entry-time">15:18</span> <span class="entry-user">עו"ד נועם קוריס </span><a class="read-more" data-mce-href="http://www.kolhazman.co.il/192958" href="http://www.kolhazman.co.il/192958" style="box-shadow: rgb(15, 15, 15) 0px -1px 0px inset; color: #222222; transition: 80ms ease-in, 130ms ease-in-out, 130ms ease-in-out;">קרא עוד ←</a></div>
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Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-31919931320266752432017-03-08T07:01:00.001-08:002017-03-08T07:01:53.806-08:00נועם קוריס: עו"ד נועם קוריס - מעורבות משרד עו"ד נ. קוריס ושות'...<div dir="rtl" style="text-align: right;" trbidi="on"><h2><span style="font-family: Arial, Helvetica, sans-serif;"><a href="http://kurisxkuris.blogspot.com/2017/01/blog-post.html?spref=bl">נועם קוריס: עו"ד נועם קוריס - מעורבות משרד עו"ד נ. קוריס ושות'...</a>: עו"ד נועם קוריס - מעורבות משרד עו"ד נ. קוריס ושות' בקהילה... עו"ד נועם קוריס- תודה לעמותת קו לחיים המסיי...</span></h2><div><span style="font-family: Arial, Helvetica, sans-serif;"><br /></span></div><div><div id="breadcrumbs" style="background-color: white; border-color: rgb(0, 173, 239); border-style: solid; border-width: 4px 0px 0px; box-sizing: border-box; color: #414141; font-family: Arial, Arial, sans-serif; font-size: 14px; font-weight: bold; line-height: 30px; margin-bottom: 10px; text-align: start;" xmlns:v="http://rdf.data-vocabulary.org/#"><span style="box-sizing: border-box;" typeof="v:Breadcrumb"><a href="http://www.kolhazman.co.il/" property="v:title" rel="v:url" style="box-sizing: border-box; color: #414141; text-decoration: none; transition: color 0.3s linear;">ראשי</a></span> <span class="separator" style="box-sizing: border-box; color: #ef1b25;">»</span> <span style="box-sizing: border-box;" typeof="v:Breadcrumb"><a href="http://www.kolhazman.co.il/category/%d7%97%d7%93%d7%a9%d7%95%d7%aa" property="v:title" rel="v:url" style="box-sizing: border-box; color: #414141; text-decoration: none; transition: color 0.3s linear;">חדשות</a></span> <span class="separator" style="box-sizing: border-box; color: #ef1b25;">»</span> <span class="current" style="box-sizing: border-box;">דין ומשפט</span></div><div id="list-items" style="background-color: white; box-sizing: border-box; font-family: Arial, Arial, sans-serif; font-size: 14px; text-align: start;"><article class="media small-thumbnail primary-title smart-page-item post-192958 post type-post status-publish format-standard has-post-thumbnail hentry category-1039 tag-17423 tag-17424 tag-17422" id="post-192958" style="border-color: rgb(0, 173, 239); border-style: solid; border-width: 0px 0px 4px; box-sizing: border-box; margin-top: 0px; overflow: hidden; padding-bottom: 12px; padding-top: 0px; zoom: 1;"><a class="image-link" href="http://www.kolhazman.co.il/192958" rel="bookmark" style="box-sizing: border-box; color: black; display: block; overflow: hidden; position: relative; text-decoration: none; transition: opacity 0.7s ease-in-out;" title="עו"ד נועם קוריס כותב על המהפכה בדיני חדלות פרעון"><img alt="עו"ד נועם קוריס כותב על המהפכה בדיני חדלות פרעון" class="media-object" src="http://www.kolhazman.co.il/wp-content/uploads/thumbs/15871529_1339998462738463_8576931783513181878_n-33dywnkfs6e6ge93xg1dsa.jpg" style="border: 0px; box-sizing: border-box; display: block; height: auto; max-width: 100%; transition: all 0.5s ease; vertical-align: middle; width: 568px;" /></a><div class="media-body" style="box-sizing: border-box; overflow: hidden; zoom: 1;"><h2 class="media-heading" style="box-sizing: border-box; color: #00adef; font-family: "Helvetica Neue", Helvetica, Arial, sans-serif; font-size: 28px; letter-spacing: -1px; line-height: 30px; margin: 10px 0px;"><a href="http://www.kolhazman.co.il/192958" style="box-sizing: border-box; text-decoration: none; transition: color 0.3s linear;">עו"ד נועם קוריס כותב על המהפכה בדיני חדלות פרעון</a></h2><div class="entry-excerpt" style="box-sizing: border-box; font-size: 16px; font-weight: bold; line-height: 20px; margin-bottom: 10px;"><div style="box-sizing: border-box;">מ' מהנדס במקצועו חלה בשנת 2001 במחלת הפרקינסון עובדה שהובילו לקריסתו הכלכלית, כמו גם לפירוק משפחתו. עד להתפרצות מחלתו היה מ' מהנדס פעיל וחבר מועצת הנהלה במספר גופים מובילים, לאור המחלה שפרצה נכנס מ' לתסבוכת</div></div></div></article></div></div></div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-78737055812323237392017-01-07T08:39:00.001-08:002017-01-07T08:39:13.995-08:00פרוטקול הכנת לקריאה שניה ושללישית של הצעת חוק חדלות פרעון ושיקום כלכלי / עו"ד נועם קוריס<div dir="rtl" style="text-align: right;" trbidi="on">
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<b><span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">הכנסת העשרים<o:p></o:p></span></span></b></div>
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<b><span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">מושב שלישי</span></span></b></div>
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<b><span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">פרוטוקול מס' 275<o:p></o:p><w:sdtpr></w:sdtpr></span></span></b></div>
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<b><span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">מישיבת ועדת החוקה, חוק ומשפט<o:p></o:p></span></span></b></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><b><u><span lang="HE">סדר היום:</span></u></b><span lang="HE"><o:p></o:p><b><w:sdtpr></w:sdtpr></b></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">הצעת חוק חדלות פירעון ושיקום כלכלי, התשע"ו-2016 (מ/1207) - הכנה לקריאה שנייה ושלישית</span></span></div>
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<b><u><span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">נכחו:<o:p></o:p></span></span></u></b></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><b><span lang="HE"><ns0:><u>חברי הוועדה:</u></ns0:><u></u></span></b><span lang="HE"><o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">ניסן סלומינסקי – היו"ר<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אוסאמה סעדי – מ"מ היו"ר<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">ענת ברקו<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">מרב מיכאלי<o:p></o:p><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אורי מקלב<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><b><span lang="HE"><ns0:><u>מוזמנים:</u></ns0:><u></u></span></b><span lang="HE"><o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">ספי זינגר<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">ייעוץ וחקיקה, משרד המשפטים<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">מיכל אלבז<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">משרד המשפטים<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">פרופ' דוד האן<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">האפוטרופוס הכללי, משרד המשפטים<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">זכריא קאסם<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">רשות המסים, משרד האוצר<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אייל טולדו<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">רפרנט באגף תקציבים, משרד האוצר<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">שאול כהן<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">ממונה אכיפת הגבייה, הוצל"פ וכינוסים, משרד האוצר<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">דורון סמיש<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">רפרנט ממשל ומינהל באג"ת, משרד האוצר<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אוריה שילוני<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">הרשות לניירות ערך, משרד האוצר<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">ענת הר אבן<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">יועמ"שית, רשות האכיפה והגבייה<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">עדנה מרציאנו<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">מנהלת תחום פשיטות רגל, המוסד לביטוח לאומי<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">יוסף פולסקי<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">המוסד לביטוח לאומי<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">רו"ח, יו"ר ועדת חוק חדלות פירעון, לשכת רואי החשבון בישראל<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">פורום חדלות פירעון, לשכת עורכי הדין<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">שי מילוא<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">פורום חדלות פירעון, לשכת עורכי הדין<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">ענת פילצר סומך<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">יועצת משפטית, איגוד החברות הציבוריות<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">מיכל סיני ליויתן<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">מחלקה משפטית, בנק ישראל<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אופירה ריבלין<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">פיקוח על הבנקים, בנק ישראל<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">שירלי אבנר<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">בנק ישראל<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">רן מלמד<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">סמנכ"ל, עמותת ידיד<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">נירה שלו<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">עמותת ידיד<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">הילה נויבך<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">יועצת משפטית ומנהל רגולציה, להב - לשכת ארגוני העצמאים והעסקים בישראל<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">גלילה הורנשטיין<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">ההסתדרות הכללית החדשה<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">מירב אביטל מגן<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">איגוד הבנקים בישראל<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">פרופ' שלום לרנר<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">יועץ, איגוד הבנקים בישראל<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">לבנת קופרשטיין דאש<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">איגוד הבנקים בישראל<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">עידית לב<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">רב, מנהלת תחום צדק חברתי<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">עופר שפירא<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">בעלים, שותף מנהל<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">ד"ר שלמה נס<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">נאמן-מפרק אגרקסקו<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אוריאל לדרברג<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">מנכ"ל<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">דנה צדוק<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">עו"ד<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">קרן רייכבך סגל<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">עו"ד<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">שרה קרמר<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">פעילה, המשמר החברתי<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">יעל גויסקי-אבס<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">שדלן/ית (עו"ד גויסקי-קשרי ממשל, ייעוץ ושירותי חקיקה), מייצג/ת את לשכת עורכי הדין בישראל (לקוחות קבועים נוספים שנושא הישיבה נוגע אליהם באופן ישיר: להב-לשכת ארגוני העצמאים והעסקים בישראל)<o:p></o:p></span></span></div>
</td></tr>
<tr><td style="padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">ענת אלון<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 16.8pt;" valign="top" width="22"><div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">–<o:p></o:p></span></span></div>
</td><td style="padding: 0cm 5.4pt; width: 328.8pt;" valign="top" width="438"><div class="MsoNormal" dir="RTL" style="margin-top: 3pt; text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">שדלן/ית (עו"ד גויסקי-קשרי ממשל, ייעוץ ושירותי חקיקה), מייצג/ת את לשכת עורכי הדין בישראל<o:p></o:p></span></span></div>
</td></tr>
</tbody></table>
</div>
<div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><b><u><span lang="HE">ייעוץ משפטי:</span></u></b><span lang="HE"><o:p></o:p><b><w:sdtpr></w:sdtpr></b></span></span></div>
<div class="KeepWithNext" dir="RTL">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">גור בליי<o:p></o:p></span></span></div>
<div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">נעמה מנחמי<o:p></o:p></span></span></div>
<div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><b><u><span lang="HE">מנהל הוועדה:</span></u></b><span lang="HE"><o:p></o:p><b><w:sdtpr></w:sdtpr></b></span></span></div>
<div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">אסף פרידמן</span><u><span dir="LTR"><o:p></o:p></span></u></span></div>
<div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<br /></div>
<div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><b><u><span lang="HE">רישום פרלמנטרי:</span></u></b><span lang="HE"><o:p></o:p><b><w:sdtpr></w:sdtpr></b></span></span></div>
<div class="MsoNormal" dir="RTL" style="text-indent: 0cm;">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אושרה עצידה<o:p></o:p></span></span></div>
<span style="font-family: "arial" , "helvetica" , sans-serif;"><ns0: ns0:date="01/11/2016" ns0:id="2007507" ns0:num="275"></ns0:><ns0:></ns0:><ns0: ns0:id=""></ns0:><ns0:></ns0:><ns0:></ns0:><ns0:></ns0:><b><u><span dir="RTL" lang="HE" style="font-size: 12pt;"><br clear="all" /></span></u></b></span>
<div class="a1" dir="RTL" style="break-after: avoid; margin-right: 36pt;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_6364474"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_6362450"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_5956064"></a><span lang="HE"><ns0: ns0:id="598828" ns0:privatename_toc="" ns0:privatenumber="מ/1027" ns0:privatenumber_toc="מ/1027" ns0:status="1" ns1:fullitemnumber=" מ/1027" ns1:initiators=""><u>הצעת חוק חדלות פירעון ושיקום כלכלי, התשע"ו-2016, מ/1027 – הכנה לקריאה שנייה ושלישית</u></ns0:></span><span lang="HE"><o:p></o:p></span></span></div>
<div class="KeepWithNext" dir="RTL">
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<div class="a3" dir="RTL" style="break-after: avoid;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_10807"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
<div class="KeepWithNext" dir="RTL">
<br /></div>
<div class="MsoNormal" dir="RTL">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">צהריים טובים. כמו שאומרים, חזרנו. אני מקווה שחדלי הפירעון כבר <a href="https://www.blogger.com/null" name="_ETM_Q1_17780"></a>יתמעטו ותהיה עכשיו אווירה יותר טובה וכד'. בכל מקרה, אני <a href="https://www.blogger.com/null" name="_ETM_Q1_23851"></a>מברך את חברי חברי הכנסת שיגיעו, אם ירצה השם, את <a href="https://www.blogger.com/null" name="_ETM_Q1_27623"></a>חברי הממלכה, ואת כל נציגי העמותות, נציגי הבנקים, <a href="https://www.blogger.com/null" name="_ETM_Q1_41703"></a>נציגי לשכת עורכי הדין, ונציג האחרים. יוסי, הספר שלך לא נמצא. כולם מבורכים. גם האנשים הפרטיים שמשלבים את ראיית החשבון ועורכי הדין גם מבורכים. בקיצור, כולכם מבורכים.<o:p></o:p></span></span></div>
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<br /></div>
<div class="MsoNormal" dir="RTL">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_80816"></a><span lang="HE">יש<a href="https://www.blogger.com/null" name="_ETM_Q1_80862"></a> <a href="https://www.blogger.com/null" name="_ETM_Q1_81106"></a>אומרים שאנחנו מתקדמים יותר מדי לאט, ויש אומרים שאנחנו מתקדמים <a href="https://www.blogger.com/null" name="_ETM_Q1_83705"></a>יותר מדי מהר. אז כנראה שאנחנו מתקדמים בסדר. אבי <a href="https://www.blogger.com/null" name="_ETM_Q1_92369"></a>לא הגיע היום? אנחנו נשתדל. <a href="https://www.blogger.com/null" name="_ETM_Q1_102039"></a>כשאנחנו מתקדמים בנושא התאגידים השארנו מפעם לפעם חלקה לא קצורה<a href="https://www.blogger.com/null" name="_ETM_Q1_109431"></a> על ידינו. יש שני נושאים אולי טיפה כבדים שאני <a href="https://www.blogger.com/null" name="_ETM_Q1_118791"></a>משאיר אותם ליותר מאוחר ולא נדון בהם עכשיו. אבל השארנו <a href="https://www.blogger.com/null" name="_ETM_Q1_121026"></a>כל מיני נושאים שמשרד המשפטים או ספי או אלה <a href="https://www.blogger.com/null" name="_ETM_Q1_125926"></a>קיבלו על עצמם יחד עם הייעוץ המשפטי שלנו לנסח ולהגיע <a href="https://www.blogger.com/null" name="_ETM_Q1_134390"></a>להבנות, אנחנו רוצים היום לגמור את התאגידים, ונדמה לי <a href="https://www.blogger.com/null" name="_ETM_Q1_137999"></a>שזה שלושה סעיפים.<o:p></o:p></span></span></div>
<div class="MsoNormal" dir="RTL">
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<div class="a0" dir="RTL" style="break-after: avoid;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_138626"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_139202"></a><span lang="HE">גור בליי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
<div class="KeepWithNext" dir="RTL">
<br /></div>
<div class="MsoNormal" dir="RTL">
<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">יש עוד כל מיני דברים קטנים שנשארו, אבל <a href="https://www.blogger.com/null" name="_ETM_Q1_141345"></a>זה - - -<o:p></o:p></span></span></div>
<div class="MsoNormal" dir="RTL">
<br /></div>
<div class="a3" dir="RTL" style="break-after: avoid;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_140385"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_140429"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
<div class="KeepWithNext" dir="RTL">
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">לא, אני אומר את התאגידים. אחר כך <a href="https://www.blogger.com/null" name="_ETM_Q1_142703"></a>לחזור אחורה ולטפל בכל מה שנשאר לנו, פרט לשני הדברים <a href="https://www.blogger.com/null" name="_ETM_Q1_150799"></a>שאני בכוונה עוד משאיר לא פתורים, ואז נוכל להתחיל <a href="https://www.blogger.com/null" name="_ETM_Q1_156269"></a>את נושא של היחידים בעזרת השם, ולרוץ עם זה כמה שאפשר. <a href="https://www.blogger.com/null" name="_ETM_Q1_164365"></a>אם נראה שאנחנו לא מתקדמים אז עלתה במחשבתי מחשבה שאולי <a href="https://www.blogger.com/null" name="_ETM_Q1_169164"></a>נוסיף עוד יום כשהכוונה היא ראשון או חמישי, ועוד לא דיברתי <a href="https://www.blogger.com/null" name="_ETM_Q1_175925"></a>עם אף אחד.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_178293"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אנחנו תומכים.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">קריאה:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אין התנגדות פה.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_181986"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">תלוי מי. יש כאן <a href="https://www.blogger.com/null" name="_ETM_Q1_185487"></a>את ועד העובדים, זה לא פשוט. לא, <a href="https://www.blogger.com/null" name="_ETM_Q1_185552"></a>אני צוחק. אנחנו נראה גם איך נסתדר. בכל אופן, נעשה <a href="https://www.blogger.com/null" name="_ETM_Q1_195535"></a>כל מאמץ כדי להתקדם עם זה.<o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">רשו<a href="https://www.blogger.com/null" name="_ETM_Q1_200878"></a>ת הדיבור לגור, בבקשה.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_205199"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_205600"></a><span lang="HE">גור בליי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אנחנו <a href="https://www.blogger.com/null" name="_ETM_Q1_205647"></a>עצרנו. למעשה, התחלנו לדבר על 89 ולא סיימנו. היתה איזושהי<a href="https://www.blogger.com/null" name="_ETM_Q1_211111"></a> הערה של שלום בנושא של 87, אבל אני <a href="https://www.blogger.com/null" name="_ETM_Q1_214425"></a>חושב שזה עוד עניין של נוסח שלדעתי אני לא יודע <a href="https://www.blogger.com/null" name="_ETM_Q1_217103"></a>אם יש טעם לחזור לדיון, אלא אם כן - - <a href="https://www.blogger.com/null" name="_ETM_Q1_221231"></a>-<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_220164"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_220842"></a><span lang="HE">שלום לרנר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">לא. אם זה מקובל, ואני מבין שזה מקובל גם על ספי וגם עליך, להתאים את זה לסעיף 244 עם <a href="https://www.blogger.com/null" name="_ETM_Q1_222868"></a>- - -. אם זה רק עניין של נוסח אז <a href="https://www.blogger.com/null" name="_ETM_Q1_228420"></a>אני לא רוצה לעכב.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אבל כתוב פה: בהתאם להוראות לסעיף 244. <a href="https://www.blogger.com/null" name="_ETM_Q1_232058"></a>זה רק חידוד ניסוחי בעיניי.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_232633"></a><span lang="HE">גור בליי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אז אנחנו נחדד את הנוסח. <a href="https://www.blogger.com/null" name="_ETM_Q1_237795"></a>בימים הקרובים, אנחנו עוד קצת נתעכב בגלל כל מיני סיבות, <a href="https://www.blogger.com/null" name="_ETM_Q1_241434"></a>נעביר בצורה מסודרת את כל הסעיפים שעברנו עליהם תוך שמסומנים עליהם איפה נשארו אי-הסכמות, איפה נעשו שינויים, בשביל לעשות <a href="https://www.blogger.com/null" name="_ETM_Q1_249790"></a>יישור קו על כל הסעיפים שעברנו עד עכשיו. אני <a href="https://www.blogger.com/null" name="_ETM_Q1_256782"></a>מקווה שנוציא את זה ממש בקרוב. בכל מקרה, כרגע נתקדם <a href="https://www.blogger.com/null" name="_ETM_Q1_259461"></a>הלאה וגם נדבר על חלק מהסעיפים שנותרו עוד שנויים במחלוקת <a href="https://www.blogger.com/null" name="_ETM_Q1_263604"></a>כמו שאמר היו"ר.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_266732"></a><span lang="HE">"89 – כוחה של תוכנית לשיקום כלכלי שאושרה,<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_556390"></a><span lang="HE"> <a href="https://www.blogger.com/null" name="_ETM_Q1_270901"></a>89(א) אומר: תוכנית לשיקום כלכלי שאושרה לפי סימן זה מחי<a href="https://www.blogger.com/null" name="_ETM_Q1_274909"></a>יבת את התאגיד, את חברי התאגיד ואת הנושים.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_276024"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_276051"></a><span lang="HE">(ב) <a href="https://www.blogger.com/null" name="_ETM_Q1_277549"></a>תוכנית לשיקום כלכלי שאושרה לפי סימן זה אין בה כדי <a href="https://www.blogger.com/null" name="_ETM_Q1_278595"></a>לפטור את התאגיד מתשלום עונשי."<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_142257"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_285555"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אני חושב <a href="https://www.blogger.com/null" name="_ETM_Q1_286724"></a>שדיברנו על הסעיף הזה. הנושא שנשאר עוד קצת <a href="https://www.blogger.com/null" name="_ETM_Q1_574289"></a>פתוח זה נושא <a href="https://www.blogger.com/null" name="_ETM_Q1_290145"></a>של סעיף קטן (ב) – תשלום עונשי. בתיאום עם המ<a href="https://www.blogger.com/null" name="_ETM_Q1_295156"></a>חלקה הפלילית אצלנו הופץ כיום או בימים אלה יש <a href="https://www.blogger.com/null" name="_ETM_Q1_298806"></a>עבודת הכנה מאוד אינטנסיבית להכנת תזכיר חוק בנושא עיצומים כספיים, <a href="https://www.blogger.com/null" name="_ETM_Q1_303851"></a>הוראות מסגרת. במסגרתו אנחנו נכלול הוראה שתיתן סמכות לרגולטור לפטור <a href="https://www.blogger.com/null" name="_ETM_Q1_311112"></a>בנסיבות מסוימות כשיש תוכנית שיקום. זו עמדת המחלקה הפלילית, <a href="https://www.blogger.com/null" name="_ETM_Q1_315358"></a>זה מה שנקדם בתזכיר – שתהיה סמכות לרגולטור <a href="https://www.blogger.com/null" name="_ETM_Q1_320730"></a>במקרים מסוימים לפטור מהעיצום הכספי את התאגיד שעבר לתוכנית שיקום.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_330294"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">מי זה הרגולטור?<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_329317"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_329930"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">הרגולטור שמטיל את העיצום.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">קריאה:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">רשות המסים, למשל.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_334180"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אה, <a href="https://www.blogger.com/null" name="_ETM_Q1_335906"></a>אז לפנות אליו. ואם הוא לא ירצה?<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_335290"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_335311"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_335832"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">- - - סמכויות <a href="https://www.blogger.com/null" name="_ETM_Q1_338008"></a>בחוק.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">הבעיה שלו היא סמכויות או שהבעיה שלו <a href="https://www.blogger.com/null" name="_ETM_Q1_343557"></a>שהוא רוצה כסף? לכן השאלה, מי צריך לקבל את ההחלטה? <a href="https://www.blogger.com/null" name="_ETM_Q1_347675"></a>אנחנו או הוא?<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_346448"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_348870"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">לא, הרגולטור.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_355016"></a><span lang="HE">שלמה נס:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">למה לא בית משפט?<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_353357"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">שלמה, לאט לאט. הוא <a href="https://www.blogger.com/null" name="_ETM_Q1_356498"></a>מציג תפיסה אחת, תיכף נשמע.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">גור בליי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">זה התזכיר שרביד מטפלת בו?<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_355996"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_356736"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">נכון, זה התזכיר שרביד מטפלת בו. בנוסח שהופץ עד היום זה לא היה, אבל זה משהו ש - - -<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_364708"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">כלומר, אם נניח התאגיד חייב <a href="https://www.blogger.com/null" name="_ETM_Q1_365329"></a>כסף למס הכנסה, כמו בדוגמה, אז מי שיכול לשחרר את <a href="https://www.blogger.com/null" name="_ETM_Q1_370718"></a>העיצום הכספי הזה שהוא לא יילקח בחשבון כשעושים את הדברים, זה <a href="https://www.blogger.com/null" name="_ETM_Q1_376894"></a>רק משה אשר, נניח.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_379959"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_380209"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_380869"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">לצורך העניין, כן.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_383229"></a><span lang="HE">קריאה:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">אבל <a href="https://www.blogger.com/null" name="_ETM_Q1_383821"></a>איך זה מתכתב עם ההוראה הזו של סעיף 89(ב). <a href="https://www.blogger.com/null" name="_ETM_Q1_388158"></a>זה לא כל כך מתכתב. זאת אומרת, ה-</span><span dir="LTR">default</span><span dir="RTL"></span><span lang="HE"><span dir="RTL"></span> הוא <a href="https://www.blogger.com/null" name="_ETM_Q1_387108"></a>ש- - -<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_390493"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_391028"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">התוכנית – אין בכוחה לפטור. אבל, וזה <a href="https://www.blogger.com/null" name="_ETM_Q1_389879"></a>גם נכתב בהערות הייעוץ המשפטי של הוועדה, לרגולטור שהטיל במסגרת <a href="https://www.blogger.com/null" name="_ETM_Q1_395870"></a>שיקול הדעת שיש לו, היכולת שלו להחליט האם מוצדק לתת <a href="https://www.blogger.com/null" name="_ETM_Q1_401506"></a>או לא מוצדק לתת, זה מכיוון שאנחנו מדברים על <a href="https://www.blogger.com/null" name="_ETM_Q1_404740"></a>- - -<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_406021"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אז זה ייכנס לפה? לא תהיה תוספת?<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_407379"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_408273"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">לא, זה <a href="https://www.blogger.com/null" name="_ETM_Q1_405575"></a>לא ייכנס לפה. זה יהיה מכוח הסמכויות של הרגולטור שמטיל <a href="https://www.blogger.com/null" name="_ETM_Q1_408187"></a>את העיצומים.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_413062"></a><span lang="HE">גור בליי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">ספי, יש פה שני דברים: דבר אחד, השאלה אם די <a href="https://www.blogger.com/null" name="_ETM_Q1_417637"></a>בכך שהרגולטור יש לו את הסמכות בהקשר הזה. הרגולטור – <a href="https://www.blogger.com/null" name="_ETM_Q1_422798"></a>כבודו במקומו מונח. אבל השאלה האם לא לאפשר גם כחלק <a href="https://www.blogger.com/null" name="_ETM_Q1_424773"></a>מתוכנית לשיקום הכלכלי במסגרת זה שכל ה-</span><span dir="LTR">stack holders</span><span dir="RTL"></span><span lang="HE"><span dir="RTL"></span> באים לשול<a href="https://www.blogger.com/null" name="_ETM_Q1_428819"></a>חן, לבדוק אם אפשר גם כחלק מהתוכנית כן לעשות הקלות <a href="https://www.blogger.com/null" name="_ETM_Q1_433849"></a>בתחום הזה לא באמצעות הרגולטור אלא באמצעות חלק מההליך של <a href="https://www.blogger.com/null" name="_ETM_Q1_437092"></a>חדלות פירעון – זה דבר אחד. השאלה השנייה היא האם <a href="https://www.blogger.com/null" name="_ETM_Q1_439156"></a>לכל הפחות אי-אפשר להגיד שהסעיף הזה – (ב) <a href="https://www.blogger.com/null" name="_ETM_Q1_443508"></a>ייכנס לתוקף רק אחרי ש- - -? אני לא <a href="https://www.blogger.com/null" name="_ETM_Q1_448446"></a>יודע מה סדר הדברים, אני לא יודע איפה עומד <a href="https://www.blogger.com/null" name="_ETM_Q1_449309"></a>התזכיר הזה. זאת אומרת, שלא נהיה במצב שבו זה חל <a href="https://www.blogger.com/null" name="_ETM_Q1_452591"></a>ואין את האופציה הזו של הרגולטור.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_459536"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">נניח והתאגיד חייב 10 מיליון ש<a href="https://www.blogger.com/null" name="_ETM_Q1_460239"></a>קל למס הכנסה – משהו שהוא משמעותי שהוא <a href="https://www.blogger.com/null" name="_ETM_Q1_464063"></a>רלוונטי לכל העניין. שם אני לא יודע מה עם הרגולטור <a href="https://www.blogger.com/null" name="_ETM_Q1_467984"></a>ומה החשבונות וכל זה. פה יכול להיות שכל המערכת פה תמתין להחלטה שלו כי זה נפקא מינה גדולה מאוד, אני <a href="https://www.blogger.com/null" name="_ETM_Q1_474264"></a>מניח, 10 מיליון שקל.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_480331"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אתה מדבר על חוב אזרחי. כשיש <a href="https://www.blogger.com/null" name="_ETM_Q1_484476"></a>חוב אזרחי לרשות המסים הוא חלק מהסיפור.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_489918"></a><span lang="HE">גור בליי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">עיצום כספי.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_492700"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_493438"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">עיצומים כספי <a href="https://www.blogger.com/null" name="_ETM_Q1_497695"></a>- אחד, ודיברנו <a href="https://www.blogger.com/null" name="_ETM_Q1_783619"></a>על זה בדיונים הקודמים, מבחינתנו אין מקום לקשור נושאים עונשיים לנושאים כלכליים. לכן, <a href="https://www.blogger.com/null" name="_ETM_Q1_504430"></a>זה צריך להישאר בידי הרגולטור ולא בידי בית משפט.<a href="https://www.blogger.com/null" name="_ETM_Q1_508770"></a><o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_793740"></a><span lang="HE">לגבי הקשירה של זה בהצעת החוק – <a href="https://www.blogger.com/null" name="_ETM_Q1_508567"></a>גם היום בדין הקיים אין סמכות לבית משפט לפטור <a href="https://www.blogger.com/null" name="_ETM_Q1_512200"></a>מעיצום כספי. גם בדין הקיים אין סמכות לבית משפט <a href="https://www.blogger.com/null" name="_ETM_Q1_517717"></a>לפטור מתשלום עונשי, זה פסק דין תורג'מן. לכן, בהיבט <a href="https://www.blogger.com/null" name="_ETM_Q1_524981"></a>הזה אנחנו לא משנים. <o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_524824"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_525275"></a><span lang="HE">גור בליי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">לא, תורג'מן זה פלילי.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_529100"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">פלילי, אבל יש <a href="https://www.blogger.com/null" name="_ETM_Q1_527230"></a>אחרי זה פסיקה שגם מדברת על קנסות וקנסות חניה. לכן, <a href="https://www.blogger.com/null" name="_ETM_Q1_535677"></a>מבחינתנו, אין מקום לקשור בין שני הדברים. יש את <a href="https://www.blogger.com/null" name="_ETM_Q1_538308"></a>המסלול שהוא אכן עלה פה. כלומר, שיכול להיות שבמסגר<a href="https://www.blogger.com/null" name="_ETM_Q1_541817"></a>ת שיקום הרגולטור צריך לקחת בחשבון שהחברה השתנתה, בעלי המניות <a href="https://www.blogger.com/null" name="_ETM_Q1_547642"></a>השתנו, ההנהלה השתנתה, ואין טעם באמת להטיל את העיצום הכספי. <a href="https://www.blogger.com/null" name="_ETM_Q1_552260"></a>זה להעניש את מי שהוא לא אשם, וזה יכול <a href="https://www.blogger.com/null" name="_ETM_Q1_554139"></a>להיות. מצד שני, יכול להיות גם שיקומים אחרים שבהם בעלי <a href="https://www.blogger.com/null" name="_ETM_Q1_553810"></a>המניות נשארו וההנהלה נשארה והאינטרסים נשארו. בסוף צריך להיות שיקול <a href="https://www.blogger.com/null" name="_ETM_Q1_559277"></a>דעת עונשי שהוא נתון בידי הרגולטור.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_561264"></a><span lang="HE">עלתה הערה שאולי לא בכל <a href="https://www.blogger.com/null" name="_ETM_Q1_566169"></a>החוקים יש סמכות כזו לרגולטור. לכן, וזה מה שהיה גם בשיחה עם גור, אמרנו שאנחנו כן נלך למחלקה הפלילית ונגיד <a href="https://www.blogger.com/null" name="_ETM_Q1_572038"></a>שעכשיו כשעושים חוק מסגרת, שיהיה ברור שתהיה סמכות כזו לרגולטור כדי שהוא יוכל לשקול גם את הדבר הזה. אבל בסוף <a href="https://www.blogger.com/null" name="_ETM_Q1_577685"></a>זו צריכה להיות סמכות שנשארת בידי הרגולטור.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_583947"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">זה לא <a href="https://www.blogger.com/null" name="_ETM_Q1_580012"></a>יפריע לכל התהליך כאן של השיקום וכו'<a href="https://www.blogger.com/null" name="_ETM_Q1_588396"></a> - -<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_585294"></a><span lang="HE">קריאה:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_584934"></a><span lang="HE">יפריע.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_586482"></a><span lang="HE">קריאה:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">גם היום זה כך.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_580231"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">- <a href="https://www.blogger.com/null" name="_ETM_Q1_590878"></a>- אתה מותנה באדם חיצוני שיש לו את לוח <a href="https://www.blogger.com/null" name="_ETM_Q1_592948"></a>הזמנים שלו ואת מערכת החישובים שלו ולא יודע כמה זמן <a href="https://www.blogger.com/null" name="_ETM_Q1_598049"></a>הוא יכול לקבל עד שהוא יחליט או מה. ופה, <a href="https://www.blogger.com/null" name="_ETM_Q1_599789"></a>אם זה משהו גדול העסק יכול לעמוד ולחכות.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_606291"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_607745"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">עולם העיצום <a href="https://www.blogger.com/null" name="_ETM_Q1_606330"></a>הכספי, לפחות היום, הסכומים שיש היום בעיצומים כספיים הם <a href="https://www.blogger.com/null" name="_ETM_Q1_611367"></a>לא כל כך גבוהים.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_610262"></a><span lang="HE">קריאה:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">הם יכולים להגיע למיליונים.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_616584"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">הם יכולים להגיע להרבה<a href="https://www.blogger.com/null" name="_ETM_Q1_619144"></a>.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">חבר'ה, מה קרה?<a href="https://www.blogger.com/null" name="_ETM_Q1_899769"></a> אנחנו חזרנו מלאי מרץ, אבל בואו נעשה את זה <a href="https://www.blogger.com/null" name="_ETM_Q1_899732"></a>ונשמע כל אחד. לאט, לאט, סבלנות.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_908531"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_909166"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">בעולם הקיים יש סמכויות ואפשר להטיל עיצומים כספיים <a href="https://www.blogger.com/null" name="_ETM_Q1_625423"></a>גבוהים מאוד, זה נכון. אבל אני לא חושב שנכון להיום <a href="https://www.blogger.com/null" name="_ETM_Q1_627923"></a>העיצומים שמוטלים ברוב המכריע של המקרים - - <a href="https://www.blogger.com/null" name="_ETM_Q1_634124"></a>-<a href="https://www.blogger.com/null" name="_ETM_Q1_634460"></a><o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_634767"></a><span lang="HE">גור בליי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">לא, הרשות לניירות ערך.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_634318"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_634857"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">יש לה סמכות, א<a href="https://www.blogger.com/null" name="_ETM_Q1_635544"></a>ני לפחות לא מכיר מקרה אחד <a href="https://www.blogger.com/null" name="_ETM_Q1_640934"></a>שבו זה מה שהפך את הבין שיקום לפירוק כשהיה עיצום <a href="https://www.blogger.com/null" name="_ETM_Q1_643597"></a>כספי וזה היה ה-</span><span dir="LTR">deal breaker</span><span dir="RTL"></span><span lang="HE"><span dir="RTL"></span>. בסוף הרוב המכריע של <a href="https://www.blogger.com/null" name="_ETM_Q1_647165"></a>העיצומים הם לא בסכומים נורא גבוהים, וזו המציאות <a href="https://www.blogger.com/null" name="_ETM_Q1_653784"></a>– זה אחד. שניים, שוב אנחנו חוזרים לעיקרון. העיקרון <a href="https://www.blogger.com/null" name="_ETM_Q1_656152"></a>הבסיסי הוא שצריך לעשות הפרדה בין תכליות עונשיות - - -<a href="https://www.blogger.com/null" name="_ETM_Q1_661755"></a><o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_662151"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אני <a href="https://www.blogger.com/null" name="_ETM_Q1_658125"></a>מסכים, אבל לפחות אם אני מקבל את הפרינציפ שלך <a href="https://www.blogger.com/null" name="_ETM_Q1_662043"></a>צריך להיות כאן איזה משהו שיגביל את הרגולטור למשהו, אחרת <a href="https://www.blogger.com/null" name="_ETM_Q1_671115"></a>יש לו את הזמן שלו. לרגולטור ייקח שנה, הוא עסוק, <a href="https://www.blogger.com/null" name="_ETM_Q1_675610"></a>ופה יושבים ומחכים ולא יודעים איך להתקדם. כלומר, השאלה היא <a href="https://www.blogger.com/null" name="_ETM_Q1_682938"></a>האם יש אפשרות ליצור מחויבת מסוימת לרגולטור שיהיה צמוד למהלך. <a href="https://www.blogger.com/null" name="_ETM_Q1_687833"></a>יכול להיות שלא תהיה בעיה וגם הפירוק או השיקום ייקח <a href="https://www.blogger.com/null" name="_ETM_Q1_691430"></a>זמן. אבל שיהיה איזה קשר סיבתי או זמני שלא יעצור <a href="https://www.blogger.com/null" name="_ETM_Q1_697734"></a>אחד את השני.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אני מסכים לחזור ולדבר על זה המחלקה <a href="https://www.blogger.com/null" name="_ETM_Q1_703000"></a>הפלילי, ולשקול להגיד שנניח במקרה פירוק הוא יעשה את זה <a href="https://www.blogger.com/null" name="_ETM_Q1_703695"></a>בהקדם, הוא ישתדל <a href="https://www.blogger.com/null" name="_ETM_Q1_993234"></a>- איזשהו הכוונה מסוימת לשיקול <a href="https://www.blogger.com/null" name="_ETM_Q1_710982"></a>הדעת של הרגולטור. בכל מקרה, אני צריך לחזור ולדבר על <a href="https://www.blogger.com/null" name="_ETM_Q1_712850"></a>זה גם עם המחלקה הפלילית. אני לא חושב <a href="https://www.blogger.com/null" name="_ETM_Q1_714908"></a>שזה מתאים שזה יהיה בחוק הזה אלא <a href="https://www.blogger.com/null" name="_ETM_Q1_718163"></a>במסגרת של ההסדרה שלדעתי גם היא מגיעה לוועדת חוקה, נכון?<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_723684"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_725616"></a><span lang="HE">גור בליי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">כן. יצא <a href="https://www.blogger.com/null" name="_ETM_Q1_723576"></a>תזכיר?<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_724801"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">צריך לצאת או יצא.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_736808"></a><span lang="HE">היו"ר ניסן סלומינסקי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">שלום.<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_732645"></a><span lang="HE">שלום לרנר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_734269"></a><span lang="HE">ספי, הסעיף הזה הרבה יותר סבוך ממה <a href="https://www.blogger.com/null" name="_ETM_Q1_739145"></a>שנראה לעין. פרק ד' של סדרי עדיפויות <a href="https://www.blogger.com/null" name="_ETM_Q1_748040"></a>הוא אחרון אחרי כל הנושאים הכלליים, ופה אתה מקפיץ אותו. <a href="https://www.blogger.com/null" name="_ETM_Q1_750920"></a>פה יש לך הוראות שונות שנושה – אתה לא <a href="https://www.blogger.com/null" name="_ETM_Q1_751204"></a>יכול לפגוע בו אם הוא יקבל בתוכנית שיקום פחות מפירוק. <a href="https://www.blogger.com/null" name="_ETM_Q1_757508"></a>עכשיו הוא יקבל פחות מפירוק בגלל שאתה מקפיץ מישהו מעליו <a href="https://www.blogger.com/null" name="_ETM_Q1_760415"></a>ואת החוב הזה אתה משאיר. זה יוצר פה אנדרלמוסיה <a href="https://www.blogger.com/null" name="_ETM_Q1_762103"></a>די בעייתית בגלל הדבר הזה. האם הבאתם את זה בחשבון <a href="https://www.blogger.com/null" name="_ETM_Q1_767172"></a>עד הסוף? החוב הזה נשאר. מתי משלמים אותו? זה <a href="https://www.blogger.com/null" name="_ETM_Q1_774491"></a>יביא פחות לנושים הרגילים ולנושים האחרים, למה?<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_783369"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">כי זה בדיוק הרעיון. <a href="https://www.blogger.com/null" name="_ETM_Q1_779112"></a> החוב הזה הוא האחרון מבחינת סדרי הנשייה. כלומר, <a href="https://www.blogger.com/null" name="_ETM_Q1_784997"></a>כל הנושים יקבלו את מלוא חובם לפני שבעל העיצום <a href="https://www.blogger.com/null" name="_ETM_Q1_789480"></a>הכספי - - -<a href="https://www.blogger.com/null" name="_ETM_Q1_791096"></a><o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">שלום לרנר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">ז<a href="https://www.blogger.com/null" name="_ETM_Q1_787988"></a>את אומרת, אם תוכנית השיקום<a href="https://www.blogger.com/null" name="_ETM_Q1_788124"></a> אמרה שיש תספורת של</span><span dir="LTR">X </span><span dir="RTL"></span><span lang="HE"><span dir="RTL"></span> אחוזים, אצלו אין <a href="https://www.blogger.com/null" name="_ETM_Q1_793600"></a>שום תספורת, אז מה יהיה?<a href="https://www.blogger.com/null" name="_ETM_Q1_797487"></a><o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_797832"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">יש לזה יתרון וחיסרון. מצד <a href="https://www.blogger.com/null" name="_ETM_Q1_801505"></a>אחד, התאגיד שעכשיו אחרי השיקום הולך לדרך חדשה נושא על גבו את <a href="https://www.blogger.com/null" name="_ETM_Q1_804466"></a>הגיבנת הזו של העיצום הכספי, של אותו תשלום עונשי שהוטל <a href="https://www.blogger.com/null" name="_ETM_Q1_808294"></a>עליו. בצד שני, בקופת ההסדר שבה מחלקים את הכסף, <a href="https://www.blogger.com/null" name="_ETM_Q1_813385"></a>אם יש תספורת לנושים אז העיצום הכספי <a href="https://www.blogger.com/null" name="_ETM_Q1_814047"></a>לא יקבל כלום כי הוא אחרון. מצד אחד, יש לו <a href="https://www.blogger.com/null" name="_ETM_Q1_818463"></a>יתרון שהוא ממשיך הלאה בהמשך החיים. מצד שני, בהסדר עצמו <a href="https://www.blogger.com/null" name="_ETM_Q1_823217"></a>הוא אחרון ולא מקבל כלום.<a href="https://www.blogger.com/null" name="_ETM_Q1_825777"></a><o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_826433"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_827121"></a><span lang="HE">שלום לרנר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">זאת אומרת, כל הסדר שיש בו <a href="https://www.blogger.com/null" name="_ETM_Q1_827894"></a>תספורת אז הסעיף הזה בעצם כן יורד חלק מהעיצום <a href="https://www.blogger.com/null" name="_ETM_Q1_830544"></a>העונשי, נכון?<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_829678"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">לא, הוא נדחה. הוא בעצם הופך להמשיך עם התאגיד בחיים החדשים שלו שאת תחשוב אתה יכול להגיד שהוא ישקלל <a href="https://www.blogger.com/null" name="_ETM_Q1_839708"></a>- - -<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_342475"></a><span lang="HE">שלום לרנר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">א<a href="https://www.blogger.com/null" name="_ETM_Q1_843264"></a>ם התאגיד ישלם אותו אז <a href="https://www.blogger.com/null" name="_ETM_Q1_842949"></a>הוא העדיף את העיצום העונשי על פני כאלה ש - <a href="https://www.blogger.com/null" name="_ETM_Q1_845338"></a>- -<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_846486"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_848524"></a><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">הוא לא.<a href="https://www.blogger.com/null" name="_ETM_Q1_850044"></a><o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">גור בליי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">ספי, יש פה איזה משחק במועדים. כי בסופו של דבר <a href="https://www.blogger.com/null" name="_ETM_Q1_852825"></a>אם יש תספורת של חצי, כולם יקבלו חצי נניח. <a href="https://www.blogger.com/null" name="_ETM_Q1_864478"></a>הוא לא יקבל כלום בשלב הזה. אבל ברגע שאושרה תוכנית <a href="https://www.blogger.com/null" name="_ETM_Q1_867491"></a>השיקום הכלכלי, החברה יוצאת לדרך חדשה ועכשיו הוא <a href="https://www.blogger.com/null" name="_ETM_Q1_868144"></a>יקבל את כל ה-100%. הרשות המינהלית תקבל את כל ה-100% <a href="https://www.blogger.com/null" name="_ETM_Q1_872880"></a>שלה, לא?<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><span lang="HE">ספי זינגר:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אם עכשיו כשיהיה <a href="https://www.blogger.com/null" name="_ETM_Q1_876234"></a>לה הכנסות חדשות אז משם הוא יקבל. אבל מצד שני, <a href="https://www.blogger.com/null" name="_ETM_Q1_878421"></a>- - -<o:p></o:p></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://www.blogger.com/null" name="_ETM_Q1_317583"></a><a href="https://www.blogger.com/null" name="_ETM_Q1_875659"></a><span lang="HE">גור בליי:</span><span lang="HE"><o:p></o:p></span><span lang="HE"><w:sdtpr></w:sdtpr></span></span></div>
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<span style="font-family: "arial" , "helvetica" , sans-serif;"><ns0: ns0:id="5094"></ns0:><ns0: ns0:id="" ns0:memberid=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id="" ns0:memberid=""></ns0:><ns0: ns0:id="624039"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="" ns0:memberid=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="713330"></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id="" ns0:memberid=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="" ns0:memberid=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="" ns0:memberid=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="" ns0:memberid=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="" ns0:memberid=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="" ns0:memberid=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="5094"></ns0:><ns0: ns0:id="624039"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="624039"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="624039"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="624039"></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="" ns0:memberid=""></ns0:><ns0: ns0:id=""></ns0:><ns0: ns0:id="" ns0:memberid=""></ns0:></span><br />
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;">אז בסופו של דבר, בסוף הדרך הזו, <a href="https://www.blogger.com/null" name="_ETM_Q1_878966"></a>הוא יקבל את כל העיצום.</span><span style="font-family: "david" , sans-serif;"><o:p></o:p></span></span></div>
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<span lang="HE"><span style="font-family: "arial" , "helvetica" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" dir="RTL" style="background: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 14pt; margin-bottom: 0cm; text-align: justify;">
<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד </span><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A4%D7%95%D7%A8%D7%98%D7%9C-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/191220034258261" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;"> בפייסבוק</span><span dir="LTR" style="font-family: "arial" , sans-serif; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="background: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 14pt; margin-bottom: 0cm; text-align: justify;">
<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד </span><a href="http://www.youtube.com/user/kurislaw" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;"> ביוטיוב<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="background: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 14pt; margin-bottom: 0cm; text-align: justify;">
<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד </span><a href="https://twitter.com/izraelface" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;"> בטוויטר<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="background: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 14pt; margin-bottom: 0cm; text-align: justify;">
<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד </span><a href="https://plus.google.com/u/0/+%D7%A0%D7%95%D7%A2%D7%9D%D7%A7%D7%95%D7%A8%D7%99%D7%A1" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;"> בגוגל פלוס<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד </span><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/791880664156681" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">, קבוצת עורכי דין בפייסבוק<o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="background: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 0cm; text-align: justify;">
<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד </span><a href="https://www.pinterest.com/noamkuris/" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;"> ב </span><a href="https://www.pinterest.com/noamkuris/" style="color: #888888; text-decoration: none;" target="_blank"><span dir="LTR" style="font-family: "arial" , sans-serif; font-size: 10pt;">pinterest.com</span></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="background: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 0cm;">
<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד </span><a href="http://noamkuris.blogspot.co.il/" style="color: blue; text-decoration: none;" target="_blank"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;"> בבלוגר<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד </span><a href="https://www.linkedin.com/in/noam-kuris-%D7%A0-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-3473151a" style="color: blue; text-decoration: none;" target="_blank"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;"> בלינקדין<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד </span><a href="http://cafe.themarker.com/blog/614015/" style="color: blue; text-decoration: none;" target="_blank"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;"> בקפה דה מרקר<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד</span><span lang="HE" style="color: blue; font-family: "arial" , sans-serif; font-size: 10pt;"> </span><a href="http://israblog.nana10.co.il/blogread.asp?blog=860669" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס</span></b></a><b><span lang="HE" style="color: blue; font-family: "arial" , sans-serif; font-size: 10pt;"> </span></b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">בישראל בלוג<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד </span><a href="http://www.tapuz.co.il/blog/net/userblog.aspx?foldername=kurislaw" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס</span></b></a><b><span lang="HE" style="color: blue; font-family: "arial" , sans-serif; font-size: 10pt;"> </span></b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">בתפוז<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד</span><a href="http://kuris1.simplesite.com/" style="color: blue; text-decoration: none;"><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;"><span style="color: #888888;"> </span><b>נועם קוריס</b><span style="color: #888888;"> </span></span></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">ב </span><span dir="LTR" style="font-family: "arial" , sans-serif; font-size: 10pt;">simplesite</span><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;"><o:p></o:p></span></div>
<div class="MsoNormal" dir="RTL" style="background: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 0cm;">
<span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">עו"ד</span><span lang="HE" style="color: blue; font-family: "arial" , sans-serif; font-size: 10pt;"> </span><a href="http://saloona.co.il/kuris2/" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">נועם קוריס<span style="color: #888888;"> </span></span></b></a><span lang="HE" style="font-family: "arial" , sans-serif; font-size: 10pt;">ב<b> </b></span><span dir="LTR" style="font-family: "arial" , sans-serif; font-size: 10pt;">saloona</span></div>
<div class="MsoNormal" dir="RTL" style="background: white; color: #222222; font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 0cm;">
<span dir="LTR" style="font-family: "arial" , sans-serif; font-size: 10pt;"><br /></span></div>
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<span dir="LTR" style="font-family: "arial" , sans-serif; font-size: 10pt;"><b><u><span lang="HE" style="color: #666666; font-size: 14pt;">אודות משרד עו"ד נועם קוריס ושות'</span></u></b></span></div>
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<span dir="LTR" style="font-family: "arial" , sans-serif; font-size: 10pt;"><span style="font-size: 13.2px;"><span dir="LTR"></span><span dir="LTR"></span></span><span dir="LTR" style="font-family: "symbol"; font-size: 10pt;"><span dir="LTR"></span><span dir="LTR"></span>·</span><span style="font-size: 13.2px;"><span dir="RTL"></span><span dir="RTL"></span></span><span lang="HE" style="font-family: "times new roman" , serif; font-size: 7pt;"><span dir="RTL"></span><span dir="RTL"></span> <span style="color: blue;"><u> </u></span></span><span style="font-size: x-small;"><span style="color: blue;"><u><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_2866.html" style="color: blue; text-decoration: none;"><b><span lang="HE">עו"ד נועם קוריס - מכתב תודה</span></b></a><span lang="HE"><o:p></o:p></span></u></span></span></span></div>
<span dir="LTR" style="font-family: "arial" , sans-serif; font-size: 10pt;"></span><br />
<div class="MsoNormal" dir="RTL" style="font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span dir="LTR" style="font-family: "arial" , sans-serif; font-size: 10pt;"><span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_1492.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - תעודת הצטיינות</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></span></div>
<span dir="LTR" style="font-family: "arial" , sans-serif; font-size: 10pt;"><div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_6077.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - תעודת הצטיינות</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_8133.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - מגשר</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_269.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - מכתב תודה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_819.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - מכתב תודה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_2878.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - הערכה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><span lang="HE" style="font-family: "arial" , sans-serif;"><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_323.html" style="color: blue; text-decoration: none;"><b>עו,ד נועם קוריס - המלצה והערכה</b></a><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_6048.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - הערכה והמלצה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_2445.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - הבעת תודה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_4121.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - הבעת תודה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_7125.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - הבעת תודה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_7616.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המלצה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_2.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המלצה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_8002.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המלצה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_2717.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס המלצה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_1132.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המלצה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_3087.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המלצה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_4196.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - ניופאן</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_6433.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - תודה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_8370.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - תודה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_4313.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - מכתב תודה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_2174.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המלצה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_6263.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - תודה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_530.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המלצה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_6168.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - תודה מאגודת לתת</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_5677.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - תודה מלא לאלימות נגד נשים</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_2019.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - תודה מכן לזקן</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_6853.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - הערכה והמלצה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_7489.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - יורוקום</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_9409.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - תודה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_9025.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - תודה מעמותת ילדים בסיכוי</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_3140.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - תודה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_3926.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - טיב שתיל</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_4102.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - טיב שתיל</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_7273.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - הערכה והמלצות</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_4287.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">נ. קוריס ושות' - שירותי גבייה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_8509.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המכללה האקדמית נתניה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_1855.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המכללה האקדמית נתניה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_1263.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המכללה האקדמית נתניה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_2289.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המכללה האקדמית נתניה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_9594.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - המכללה האקדמית נתניה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_9451.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">נועם קוריס - התאחדות הסטודנטים בישראל</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_3121.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - התאחדות הסטודנטים בישראל</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_3803.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - דוד צ'פניק ובניו</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_8668.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - ג.ג טלקום בע"מ</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_7920.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס - גולדפרב פתרונות תקשורת ותדמית</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
<div class="MsoNormal" dir="RTL" style="font-family: arial, tahoma, helvetica, freesans, sans-serif; font-size: 13.2px; line-height: 13.85pt; margin-bottom: 3pt; text-indent: -18pt;">
<span style="font-size: x-small;"><span style="color: blue;"><u><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "symbol";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "times new roman" , serif;"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_7142.html" style="color: blue; text-decoration: none;"><b><span lang="HE" style="font-family: "arial" , sans-serif;">עו"ד נועם קוריס -מכתב המלצה</span></b></a><span lang="HE" style="font-family: "arial" , sans-serif;"><o:p></o:p></span></u></span></span></div>
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-43653697671300544192016-05-22T04:22:00.000-07:002016-05-22T04:22:03.549-07:00עו"ד נועם קוריס - אגודה למען יהודי אתיופיה <div dir="rtl" style="text-align: right;" trbidi="on">
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קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://izraellaw.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://od-izrael.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://kurislawcom.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם
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קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://kuriscoil.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://nkuris-law.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://blogmispat.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noam---kuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://maamrim.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://hofehs-bitui.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://lilochi.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noam-kuris-blog.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://mhispa-tim.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://blogy-do.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://face-book-x.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://face-tool.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://nkurislaw.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://nkuris-od.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://n-kurislaw.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://odnkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A4%D7%95%D7%A8%D7%98%D7%9C-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/191220034258261"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/791880664156681?ref=hl"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.facebook.com/profile.php?id=100001849676852"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.facebook.com/odnoamkuris"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם
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קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://izrael.nep.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.articles.co.il/author/3753"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.export.gov.il/heb/Services/College/Events/events,952/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.maker.co.il/5_4142/%D7%9B%D7%95%D7%AA%D7%91%D7%99-%D7%9E%D7%90%D7%9E%D7%A8%D7%99%D7%9D/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F.html"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.israelbar.org.il/uploadfiles/notes_precedure_essence_reg.pdf"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.academics.co.il/Authors/Author3645.aspx"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.pinterest.com/pin/308004061989663065/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.portal-asakim.com/Articles/Article12393.aspx"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://twitter.com/izraelface"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.tapuz.co.il/blog/net/UserBlog.aspx?foldername=kuris&skip=1"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; mso-fareast-font-family: "Times New Roman";">נועם קוריס</span></a><span lang="HE" style="font-family: Arial, sans-serif;"><o:p></o:p></span></div>
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-45327590441815920702016-05-18T02:01:00.003-07:002016-05-18T02:01:51.580-07:00עו"ד נועם קוריס תודה רבה עמותת חיים...<div dir="rtl" style="text-align: right;" trbidi="on">
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-78466991080691879022016-05-17T00:59:00.001-07:002016-05-17T00:59:46.268-07:00עו"ד נועם קוריס - האגודה למלחמה בסרטן בישראל<div dir="rtl" style="text-align: right;" trbidi="on">
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-66450889736916783502016-03-22T02:11:00.004-07:002016-03-22T02:11:54.996-07:00 משרד עורכי דין נועם קוריס ושות'<div dir="rtl" style="text-align: right;" trbidi="on">
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<a href="https://2.bp.blogspot.com/-oI3MOsxMI_c/VvEL_ARHPdI/AAAAAAAAF3Q/OiVRdZku9c08pIvabVe-uV4_9Xr3bNFsQ/s1600/NK.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" height="311" src="https://2.bp.blogspot.com/-oI3MOsxMI_c/VvEL_ARHPdI/AAAAAAAAF3Q/OiVRdZku9c08pIvabVe-uV4_9Xr3bNFsQ/s320/NK.jpg" width="320" /></a></div>
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<span lang="HE" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">החל מיום 17.3.2016 עוברת פעילות משרד עורכי הדין נועם קוריס ושות'
למשרדים החדשים שבדרך <b>בן גוריון 19</b> (בני ברק), קומה 2, מול המרכז האקדמי
למשפט ועסקים <b>ברמת גן</b>.<o:p></o:p></span></div>
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<span lang="HE" style="background: white; color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">משרד נועם
קוריס ושות' מעניק ללקוחותיו פתרונות משפטיים למכלול צרכים וייעוץ משפטי במגוון
נושאים ופועל בשיתוף פעולה מלא עם משרדי עורכי דין נוספים על מנת לספק ללקוחותיו
רשת פתרונות מושלמת בכל תחומי המשפט</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="background: white; color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 115%;"><span dir="LTR"></span><span dir="LTR"></span>.</span><b><span lang="HE" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
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<span lang="HE" style="background: white; color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 115%;">לקוחותינו
מקבלים תמיד תמונה כנה על מצבם המשפטי, על הסיכויים והסיכונים העומדים בפניהם וכן
תוך התייחסותנו המפורשת לכדאיות הכלכלית שבכל אפשרות העומדת בפניהם</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="background: white; color: #333333; font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 115%;"><span dir="LTR"></span><span dir="LTR"></span>.</span><b><span lang="HE" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
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<span lang="HE" style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">כמו כן, במשרדים החדשים נמשיך לתת שירותי גבייה והוצאה לפועל, יחד עם
מחלקת פתרון הסכסוכים המסחריים וההגנה בתביעות ייצוגיות, המתרחבות במעני משרדנו
החדשים.<o:p></o:p></span></div>
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<i><span style="font-family: "arial" , "sans-serif"; mso-no-proof: yes;"><a href="mailto:kurislaw@gmail.com"><span dir="LTR">kurislaw@gmail.com</span></a></span></i><b><span lang="HE" style="font-family: "arial" , "sans-serif"; font-size: 44.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
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<b><i><span lang="HE" style="font-family: "arial" , "sans-serif"; font-size: 8.0pt;"> טל: 077-7060058<o:p></o:p></span></i></b></div>
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<b><i><span lang="HE" style="font-family: "arial" , "sans-serif"; font-size: 8.0pt;"><br /></span></i></b></div>
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<span style="background-color: cyan; color: blue;"><a href="https://www.blogger.com/null" name="OLE_LINK39"></a><a href="https://www.blogger.com/null"><span dir="LTR"></span><span dir="LTR"></span><b><span dir="LTR" style="font-family: "arial" , sans-serif; font-size: 18pt; line-height: 115%; text-decoration: none;"><span dir="LTR"></span><span dir="LTR"></span> </span></b></a><b><span style="font-family: "arial" , sans-serif; font-size: 18pt; line-height: 115%;"><a href="http://cafe.themarker.com/blog/614015/"><span lang="HE">משרד עורכי דין נועם קוריס ושות</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR"><span dir="LTR"></span><span dir="LTR"></span>'</span></a></span></b></span><span lang="HE" style="font-family: "arial" , "sans-serif"; font-size: 10.0pt; line-height: 115%;"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;">עו"ד </span><a href="http://www.youtube.com/user/kurislaw"><b><span lang="HE" style="color: blue; font-family: "arial" , "sans-serif"; font-size: 10.0pt; text-decoration: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"> ביוטיוב</span><span lang="HE" style="color: #666666; font-family: "times new roman" , "serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;">עו"ד </span><a href="https://twitter.com/izraelface"><b><span lang="HE" style="color: blue; font-family: "arial" , "sans-serif"; font-size: 10.0pt; text-decoration: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"> בטוויטר</span><span lang="HE" style="color: #666666; font-family: "times new roman" , "serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;">עו"ד </span><a href="https://www.pinterest.com/noamkuris/"><b><span lang="HE" style="color: blue; font-family: "arial" , "sans-serif"; font-size: 10.0pt; text-decoration: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;"> ב </span><a href="https://www.pinterest.com/noamkuris/" target="_blank"><span dir="LTR" style="color: #888888; font-family: "arial" , "sans-serif"; font-size: 10.0pt; text-decoration: none;">pinterest.com</span></a><span lang="HE" style="color: #666666; font-family: "times new roman" , "serif"; font-size: 10.0pt;"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;">עו"ד</span><a href="http://kuris1.simplesite.com/"><span lang="HE" style="color: #888888; font-family: "arial" , "sans-serif"; font-size: 10.0pt; text-decoration: none;"> </span><b><span lang="HE" style="color: blue; font-family: "arial" , "sans-serif"; font-size: 10.0pt; text-decoration: none;">נועם
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<span lang="HE" style="color: #222222; font-family: "arial" , "sans-serif"; font-size: 10.0pt;">עו"ד על משרד עו"ד נועם קוריס ושות:<o:p></o:p></span></div>
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-46785203234998157832016-03-21T04:19:00.000-07:002016-03-21T04:19:44.907-07:00עו"ד נועם קוריס - שלומית סטרוגנו משרד עורכי דין <div dir="rtl" style="text-align: right;" trbidi="on">
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-4039714925645211352016-03-17T07:45:00.000-07:002016-03-17T07:45:21.090-07:00עו"ד נועם קוריס תורה רבה האגודה למען יהודי אתיופיה...<div dir="rtl" style="text-align: right;" trbidi="on">
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-66911007668624828692016-03-16T07:32:00.002-07:002016-03-16T07:32:35.955-07:00מהו צו ירושה ומהו צו קיום צוואה, ומיהו הרשם לענייני ירושה:- משרד עורכי דין נועם קוריס ושות' / עו"ד יפית לוי<div dir="rtl" style="text-align: right;" trbidi="on">
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">במאמרי זה אסביר מהו צו ירושה ומהו צו קיום צוואה, ומיהו
הרשם לענייני ירושה:-<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"> </span><a href="https://www.blogger.com/null"><b><span dir="LTR" style="color: #888888; font-family: Arial, sans-serif; line-height: 115%; text-decoration: none;"> </span></b></a><b><span style="font-family: Arial, sans-serif; line-height: 115%;"><a href="http://cafe.themarker.com/blog/614015/" style="color: blue;"><span lang="HE" style="color: #33aaff;">משרד עורכי דין נועם קוריס ושות</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #33aaff;"><span dir="LTR"></span><span dir="LTR"></span>'</span></a> / עו"ד יפית לוי</span></b></div>
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<a href="https://www.blogger.com/null" name="OLE_LINK39"></a><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin;"><o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><br /></span></u></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">החוק המסדיר את העניין:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">חוק הירושה, התשכ"ה – </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>1965</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span>.( להלן: “<b>החוק</b>")<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מהי ירושה ?<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">עם מותו של אדם, (להלן: “<b>המנוח</b>") עוברים כל
נכסיו ליורשיו.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מהו "עיזבון" ?<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">כל נכסיו של המנוח נקראים "עיזבון" ומהווים את
הירושה של המנוח.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">איך מחלקים את עיזבונו של המנוח ?<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">לצורך חלוקת עיזבונו של המנוח, יש צורך להגיש בקשה אצל הרשם
לענייני ירושה או בבית הדין הדתי. <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">במאמרי זה אתמקד בפעולה מול הרשם לענייני ירושה.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מהו צו ירושה ?<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">צו ירושה הוא צו משפטי אשר מסדיר את חלוקת רכושו עפ"י
דין של אדם שנפטר - וזאת במקרה שלא הותיר אחריו צוואה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">צו ירושה קובע מי היורשים של המנוח ומה חלקם ו/או מה
הזכויות שלהם בעזבונו של המנוח.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">הצו ניתן ע"י "הרשם לענייני ירושה" או ע"י
בית דין דתי.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"> <u>מיהם היורשים על-פי
דין ?<o:p></o:p></u></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">תחילה יורש מי שהיה במות המנוח - בן זוגו + ילדיי המנוח.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">לאחר מכן, ילדיי המנוח וצאצאיהם.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">הוריו של המנוח וצאצאיהם.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">הורי הוריו של המנוח וצאצאיהם.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">באיזה מקרים יורש מיועד, מנוע מלרשת את המנוח ?<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מי שהורשע בפסק דין, שניסה לגרום למותו או שגרם במתכוון
למותו של המנוח<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מי שהורשע בהעלמתה או השמדתה של צוואתו האחרונה של המנוח או
בזיוף צוואה או בתביעה לפי צוואה מזויפת.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מהו צו קיום צוואה?</span></u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"> <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">צו קיום צוואה הוא צו משפטי אשר מסדיר את חלוקת רכושו של
המנוח, וזאת במקרה שהותיר אחריו צוואה ערוכה כדין.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">הצו ניתן ע"י הרשם לענייני ירושה או ע"י בית דין דתי.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"> <u>מיהו "הרשם
לענייני ירושה" ?<o:p></o:p></u></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">לצורך קבלת צו ירושה או צו קיום צוואה, יש להגיש בקשה
מתאימה , מאומתת ע"י עו"ד, אצל הרשם לענייני ירושה או בבית הדין הרבני.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">הרשם לענייני ירושה הוא חלק ממשרד המשפטים/מחלקת האפוטרופוס
הכללי .<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"> <o:p></o:p></span></div>
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<br /></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מי מחליט היכן להגיש את הבקשה לצו ירושה/צו קיום צוואה ?<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מי שמגיש בקשה לקבלת צו ירושה או צו קיום צוואה, הוא שמחליט
האם להגיש את הבקשה לצו בבית הדין הדתי (הרבני) או אצל הרשם לענייני ירושה.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">סמכות מקומית:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">אצל הרשם לענייני ירושה במחוז אשר בתחום סמכותו מקום מושבו
של המנוח בעת פטירתו.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מחוז תל-אביב/חיפה/נצרת-עילית/ ירושלים/באר שבע.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">אגרה:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">הגעתם לרשם לענייני ירושה, להגיש את הבקשה לקבלת צו ירושה/צו
קיום צוואה, במזכירות תתבקשו לשלם אגרה
לצורך פתיחת התיק.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">יש לציין כי ניתן לשלם את האגרה, גם באתר האינטרנט של משרד
המשפטים, ולצרף לבקשה את האסמכתא המעידה על התשלום.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">נכון להיום, אגרת פתיחת תיק – </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>498</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">שקלים.<o:p></o:p></span></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">נכון להיום, אגרת פרסום (בעיתון יומי) – </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>130</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">שקלים.<o:p></o:p></span></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"> <o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">בדיקות מקדמיות אצל הרשם לענייני ירושה:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">טרם פתיחת תיק ובדיקה מהותית עפ"י תקנות הירושה - במזכירות
הרשם לענייני ירושה בודקים, בין היתר: האם המנוח הותיר צוואה והאם קיים תיק קודם
בשמו של המנוח.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">הגשתי בקשה לקבלת צו ירושה/צו קיום צוואה, ונפתח תיק - מה עכשיו ?<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">עם פתיחת תיק למתן צו ירושה/קיום צוואה, מתפרסם בעיתון יומי
כי הוגשה בקשה למתן צו. <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">במקביל, מועברת הבקשה לתגובת בא כוח היועץ המשפטי לממשלה.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">היכן מגישים התנגדות לבקשה למתן צו ירושה/צו קיום צוואה ?<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">אצל הרשם לענייני ירושה במחוז בו הוגשה הבקשה למתן צו ירושה/צו
קיום צוואה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">במידה והרשם לענייני ירושה העביר את התיק לבית משפט לענייני
משפחה, כל התנגדות שמוגשת באותו מועד תועבר ישירות לבית המשפט.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מה הדין כשמנוח , נפטר ערירי ללא משפחה? וללא צוואה ?<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">כשהמנוח נפטר ולא הותיר קרוביי משפחה, כפי שמפורט בחוק, ו/או
ידוע בציבור, מי שיורשת את עזבונו של המנוח היא המדינה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">נכסי העיזבון ינוהלו ע"י משרד המשפטים/האגף לאפוטרופוס
כללי.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"> <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">יפית לוי , עו"ד ומגשרת<o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>050-7680636</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">פקס': </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>077-3179176<o:p></o:p></span></div>
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<a href="mailto:yafitadv@walla.com"><span dir="LTR" style="font-family: "Arial","sans-serif"; mso-bidi-font-family: David;">yafitadv@walla.com</span></a><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <o:p></o:p></span></div>
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<a href="https://www.blogger.com/null" name="OLE_LINK1"></a><a href="https://www.blogger.com/null"><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">עו"ד </span></a><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A4%D7%95%D7%A8%D7%98%D7%9C-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/191220034258261"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בפייסבוק</span><span dir="LTR" style="color: #666666; font-family: "Trebuchet MS","sans-serif"; font-size: 10.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="http://www.youtube.com/user/kurislaw"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> ביוטיוב</span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://twitter.com/izraelface"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בטוויטר</span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://plus.google.com/u/0/+%D7%A0%D7%95%D7%A2%D7%9D%D7%A7%D7%95%D7%A8%D7%99%D7%A1"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בגוגל פלוס</span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/791880664156681"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, קבוצת עורכי דין
בפייסבוק</span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://www.pinterest.com/noamkuris/"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> ב </span><a href="https://www.pinterest.com/noamkuris/" target="_blank"><span dir="LTR" style="color: #888888; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">pinterest.com</span></a><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="http://noamkuris.blogspot.co.il/" target="_blank"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">בבלוגר </span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://www.linkedin.com/in/noam-kuris-%D7%A0-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-3473151a" target="_blank"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בלינקדין</span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="http://cafe.themarker.com/blog/614015/" target="_blank"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בקפה דה מרקר</span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד</span><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><a href="http://israblog.nana10.co.il/blogread.asp?blog=860669"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">בישראל בלוג</span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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קוריס</span></b></a><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">בתפוז </span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד</span><a href="http://kuris1.simplesite.com/"><span lang="HE" style="color: #888888; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;"> </span><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b><span lang="HE" style="color: #888888; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;"> </span></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">ב </span><span dir="LTR" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">simplesite</span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד</span><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><a href="http://saloona.co.il/kuris2/"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b><b><span lang="HE" style="color: #888888; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;"> </span></b></a><a href="https://www.blogger.com/null" name="OLE_LINK10"></a><a href="https://www.blogger.com/null" name="OLE_LINK9"></a><a href="https://www.blogger.com/null" name="OLE_LINK8"></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">ב<b> </b></span><span dir="LTR" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">saloona</span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<a href="https://www.blogger.com/null" name="OLE_LINK20"></a><a href="https://www.blogger.com/null" name="OLE_LINK21"></a><a href="https://www.blogger.com/null"><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">עו"ד </span></a><a href="https://noamkurisblog.wordpress.com/"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">ב </span><span dir="LTR" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">wordpress</span><span lang="HE" style="color: #666666; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-ascii-font-family: "Trebuchet MS"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: "Trebuchet MS";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד על משרד עו"ד נועם קוריס ושות:<o:p></o:p></span></div>
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mso-bidi-language: HE; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><a href="http://www.academics.co.il/Authors/Author3645.aspx"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a></span><span dir="RTL" lang="HE" style="color: blue; font-size: 10pt; line-height: 115%;">, </span><span dir="RTL" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: HE; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><a href="https://www.pinterest.com/pin/308004061989663065/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a></span><span dir="RTL" lang="HE" style="color: blue; font-size: 10pt; line-height: 115%;">, </span><span dir="RTL" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: HE; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><a href="http://www.portal-asakim.com/Articles/Article12393.aspx"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a></span><span dir="RTL" lang="HE" style="color: blue; font-size: 10pt; line-height: 115%;">, </span><span dir="RTL" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: HE; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><a href="https://twitter.com/izraelface"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a></span><span dir="RTL" lang="HE" style="color: blue; font-size: 10pt; line-height: 115%;">, </span><span dir="RTL" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-language: HE; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><a href="http://www.tapuz.co.il/blog/net/UserBlog.aspx?foldername=kuris&skip=1"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a></span></span></div>
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-38211115911483912422016-03-08T02:33:00.001-08:002016-03-08T02:33:17.123-08:00מינוי אפוטרופוס לגופו של בן משפחה:- משרד עורכי דין נועם קוריס ושות' / עו"ד יפית לוי<div dir="rtl" style="text-align: right;" trbidi="on">
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">במאמרי זה אתמקד במינוי אפוטרופוס לגופו של בן משפחה:-<o:p></o:p></span></div>
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<span style="color: blue;"><span lang="HE" style="font-family: "Arial","sans-serif";"> </span><a href="https://www.blogger.com/null" name="OLE_LINK39"><b><span dir="LTR" style="background: white; font-family: Arial, sans-serif; font-size: 18pt; line-height: 115%;"> </span></b></a></span><b><span lang="HE" style="background: white; font-family: Arial, sans-serif; line-height: 115%;"><a href="http://n-kuris.blogspot.co.il/"><span style="color: blue;">משרד עורכי דין נועם קוריס
ושות'</span></a><span style="color: rgba(0, 0, 0, 0);"> </span>/ עו"ד יפית לוי</span></b></div>
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<a href="https://www.blogger.com/null" name="OLE_LINK71"></a><span lang="HE" style="color: #558ed5; font-family: "Arial","sans-serif"; font-size: 10.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-bidi-theme-font: minor-bidi; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin; mso-style-textfill-fill-alpha: 100.0%; mso-style-textfill-fill-color: #558ED5; mso-style-textfill-fill-colortransforms: "lumm=60000 lumo=40000"; mso-style-textfill-fill-themecolor: text2; mso-themecolor: text2; mso-themetint: 153;"><o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><br /></span></u></div>
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<a href="https://www.blogger.com/null" name="OLE_LINK72"></a><a href="https://www.blogger.com/null" name="OLE_LINK69"></a><a href="https://www.blogger.com/null" name="OLE_LINK67"></a><a href="https://www.blogger.com/null" name="OLE_LINK60"></a><a href="https://www.blogger.com/null" name="OLE_LINK52"></a><a href="https://www.blogger.com/null" name="OLE_LINK44"></a><a href="https://www.blogger.com/null" name="OLE_LINK42"></a><a href="https://www.blogger.com/null" name="OLE_LINK38"></a><a href="https://www.blogger.com/null" name="OLE_LINK32"></a><a href="https://www.blogger.com/null" name="OLE_LINK31"></a><a href="https://www.blogger.com/null" name="OLE_LINK29"></a><a href="https://www.blogger.com/null" name="OLE_LINK25"></a><a href="https://www.blogger.com/null" name="OLE_LINK24"></a><a href="https://www.blogger.com/null" name="OLE_LINK23"></a><a href="https://www.blogger.com/null" name="OLE_LINK19"></a><a href="https://www.blogger.com/null" name="OLE_LINK17"></a><a href="https://www.blogger.com/null" name="OLE_LINK11"></a><a href="https://www.blogger.com/null" name="OLE_LINK2"></a><a href="https://www.blogger.com/null" name="OLE_LINK1"><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span></a><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A4%D7%95%D7%A8%D7%98%D7%9C-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/191220034258261"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בפייסבוק</span><span dir="LTR" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="http://www.youtube.com/user/kurislaw"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> ביוטיוב<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://twitter.com/izraelface"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בטוויטר<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://plus.google.com/u/0/+%D7%A0%D7%95%D7%A2%D7%9D%D7%A7%D7%95%D7%A8%D7%99%D7%A1"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בגוגל פלוס<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/791880664156681"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, קבוצת עורכי דין בפייסבוק<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://www.pinterest.com/noamkuris/"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> ב </span><a href="https://www.pinterest.com/noamkuris/" target="_blank"><span dir="LTR" style="color: #888888; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">pinterest.com</span></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="http://noamkuris.blogspot.co.il/" target="_blank"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">בבלוגר <o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://www.linkedin.com/in/noam-kuris-%D7%A0-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-3473151a" target="_blank"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בלינקדין<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="http://cafe.themarker.com/blog/614015/" target="_blank"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בקפה דה מרקר<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד</span><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><a href="http://israblog.nana10.co.il/blogread.asp?blog=860669"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">בישראל בלוג<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="http://www.tapuz.co.il/blog/net/userblog.aspx?foldername=kurislaw"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">בתפוז <o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד</span><a href="http://kuris1.simplesite.com/"><span lang="HE" style="color: #888888; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;"> </span><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b><span lang="HE" style="color: #888888; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;"> </span></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">ב </span><span dir="LTR" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">simplesite</span><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד</span><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><a href="http://saloona.co.il/kuris2/"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b><b><span lang="HE" style="color: #888888; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;"> </span></b></a><!--[if !supportNestedAnchors]--><a href="https://www.blogger.com/null" name="OLE_LINK10"></a><a href="https://www.blogger.com/null" name="OLE_LINK9"></a><a href="https://www.blogger.com/null" name="OLE_LINK8"></a><!--[endif]--><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">ב<b> </b></span><span dir="LTR" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">saloona</span><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<a href="https://www.blogger.com/null" name="OLE_LINK21"></a><a href="https://www.blogger.com/null" name="OLE_LINK20"><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span></a><a href="https://noamkurisblog.wordpress.com/"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">ב </span><span dir="LTR" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">wordpress</span><span dir="LTR" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><br /></span></u></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><br /></span></u></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">החוק המסדיר את העניין:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">חוק הכשרות המשפטית והאפוטרופסות, תשכ"ב – </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>1962</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">בית המשפט המוסמך לדון:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">בית משפט לענייני משפחה (סעיף </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>78</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">לחוק)<o:p></o:p></span></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מינוי אפוטרופוס – מתי ?<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">בית המשפט רשאי למנות אפוטרופוס לקטין, לפסול דין, לאדם אחר
שאינו יכול, דרך קבע או באופן זמני, לדאוג לענייניו, כולם או מקצתם (סעיף </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>33</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">לחוק)<o:p></o:p></span></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מי יכול להגיש בקשה למינוי כאפוטרופוס:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">בן זוגו של אותו אדם הזקוק לאפוטרופוס. (סעיף </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>33</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span>(ב)
לחוק).<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">הורים, ילדים, אחים, סבים/ות, נכד/ה. (סעיף </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>80</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">לחוק)<o:p></o:p></span></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">הסכמת המבקש להתמנות כאפוטרופוס:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">לא יתמנה אפוטרופוס אלא מי שהביע לבית המשפט את הסכמתו לכך (סעיף
</span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>37</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">לחוק)<o:p></o:p></span></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מיהו "חסוי" -</span></u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"> <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">חסוי הוא האדם הזקוק לאפוטרופוס (הקטין או פסול הדין או
אותו אדם שאינו יכול לדאוג לענייניו). <o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">שמיעת החסוי ע"י בית משפט:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">לפני מינוי אפוטרופוס ישמע בית המשפט את דעת החסוי, אם הוא
מסוגל להבין וניתן לברר דעתו (סעיף </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>36</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">לחוק)<o:p></o:p></span></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מינוי אפוטרופסים אחדים:<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">בית המשפט רשאי, אם ראה סיבה מיוחדת לכך, למנות לחסוי יותר
מאפוטרופוס אחד; משעשה כן, יחליט בית המשפט אם להטיל את תפקיד האפוטרופסות על
האפוטרופסים במשותף או לחלקם ביניהם. (סעיף </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>45</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">לחוק).<o:p></o:p></span></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">סמכות מקומית:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">את הבקשה למינוי אפוטרופוס יש להגיש לבית משפט לענייני משפט
לענייני משפחה בתחום השיפוט בו מתגורר החסוי<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">צדדים נוספים לבקשה למינוי אפוטרופוס (המשיב):-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">ב"כ היועץ המשפטי לממשלה במשרד הרווחה, לפי המחוז.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">מחוז ת"א/ מחוז חיפה והצפון/ מחוז ירושלים/ מחוז דרום<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">המסמכים אשר נדרשים להיות מצורפים לבקשה למינוי אפוטרופוס:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">תצהיר המבקש להתמנות לאפוטרופוס.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">תעודת רופא, המעידה על מצבו הרפואי של החסוי, המצריך מינוי
אפוטרופוס.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">חוות-דעת עובד סוציאלי של בית חולים בו מאושפז החסוי או של
בית האבות/המוסד הסיעודי בו נמצא החסוי (בהתאם לנסיבות).<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"> כתבי הסכמה בני
משפחה מדרגה ראשונה, המסכימים למינוי המבקש לאפוטרופוס.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">אגרה:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">הגעתם לבית משפט להגיש את המסמכים למינוי אפוטרופוס, במזכירות
בית המשפט תתבקשו לשלם אגרה בסכום של כ – </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>555</span><span dir="RTL"></span><span dir="RTL"></span><span style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <span lang="HE">שקלים, לצורך פתיחת התיק.<o:p></o:p></span></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">פטור מאגרה:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">יצויין כי ניתן להגיש יחד עם הבקשה למינוי אפוטרופוס, בקשה
לפטור מאגרת פתיחת תיק.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">שתי הבקשות יעלו יחד להחלטת השופט/ת, במידה והשופט/ת יאשר
פטור מאגרה, ידון בבקשה למינוי אפוטרופוס.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">במידה והשופט/ת לא יאשר פטור מאגרה, שתי הבקשות יוחזרו
למזכירות בית המשפט, ורק לאחר תשלום אגרה , תעלה הבקשה למינוי אפוטרופוס להחלטת
השופט/ת.<o:p></o:p></span></div>
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<u><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">הגשת בקשה למינוי אפוטרופוס לגוף במקרה של ניתוח דחוף:-<o:p></o:p></span></u></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">במקרה של ניתוח דחוף, לאחר פתיחת תיק במזכירות בית המשפט, הבקשה
תעלה להחלטה דחופה אצל שופט/ת, כשמגיש הבקשה ממתין במזכירות בית המשפט, וחוזר לבית
החולים עם צו המינוי (כשהבקשה למינוי מאושרת).<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">יצויין כי במקרה של ניתוח, ניתן למבקש להתמנות כאפוטרופוס, בנוסף
לצו מינוי ספציפי לניתוח, גם מינוי זמני
לגופו של החסוי לתקופה קצרה בת כחצי שנה.<o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"> <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">יפית לוי , עו"ד ומגשרת<o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>050-7680636</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="RTL"></span><span dir="RTL"></span> <o:p></o:p></span></div>
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<span lang="HE" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;">פקס': </span><span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="font-family: "Arial","sans-serif"; font-size: 13.0pt;"><span dir="LTR"></span><span dir="LTR"></span>077-3179176<o:p></o:p></span></div>
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-42602572983202805382016-03-07T04:10:00.000-08:002016-03-07T04:10:02.631-08:00עו"ד נועם קוריס - ילדים בסיכוי <div dir="rtl" style="text-align: right;" trbidi="on">
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font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noamkurisco.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://kuriscoil.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; 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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-13767501472641952252016-02-24T02:33:00.000-08:002016-02-24T02:33:18.932-08:00נועם קוריס עו"ד המלצה א. נאור משרד עורכי דין...<div dir="rtl" style="text-align: right;" trbidi="on">
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-85592232765402896412016-02-23T04:13:00.002-08:002016-02-23T04:13:40.059-08:00נועם קוריס עו"ד מכתב תודה מגע משלים...<div dir="rtl" style="text-align: right;" trbidi="on">
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://twitter.com/izraelface"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בטוויטר<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://plus.google.com/u/0/+%D7%A0%D7%95%D7%A2%D7%9D%D7%A7%D7%95%D7%A8%D7%99%D7%A1"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בגוגל פלוס<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/791880664156681"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, קבוצת עורכי דין בפייסבוק<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://www.pinterest.com/noamkuris/"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> ב </span><a href="https://www.pinterest.com/noamkuris/" target="_blank"><span dir="LTR" style="color: #888888; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">pinterest.com</span></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="http://noamkuris.blogspot.co.il/" target="_blank"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://www.linkedin.com/in/noam-kuris-%D7%A0-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-3473151a" target="_blank"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="http://cafe.themarker.com/blog/614015/" target="_blank"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> בקפה דה מרקר<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד</span><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><a href="http://israblog.nana10.co.il/blogread.asp?blog=860669"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">בישראל בלוג<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="http://www.tapuz.co.il/blog/net/userblog.aspx?foldername=kurislaw"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span></b><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">בתפוז<o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד </span><a href="https://noamkurisblog.wordpress.com/"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></b></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">ב </span><span dir="LTR" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">wordpress</span><span dir="LTR" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<a href="https://www.blogger.com/null" name="OLE_LINK28"></a><a href="https://www.blogger.com/null" name="OLE_LINK27"></a><a href="https://www.blogger.com/null" name="OLE_LINK55"></a><a href="https://www.blogger.com/null" name="OLE_LINK53"></a><a href="https://www.blogger.com/null" name="OLE_LINK22"></a><a href="https://www.blogger.com/null" name="OLE_LINK18"></a><a href="https://www.blogger.com/null" name="OLE_LINK16"><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">עו"ד על משרד עו"ד נועם קוריס ושות:<o:p></o:p></span></a></div>
<div class="MsoNormal" dir="RTL" style="background: white; line-height: 13.85pt; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 75.55pt;">
<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> <o:p></o:p></span></div>
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<a href="http://noamkurisod.blogspot.co.il/2014/10/blog-post_2.html"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noamkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
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קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.export.gov.il/heb/Services/College/Events/events,952/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.maker.co.il/5_4142/%D7%9B%D7%95%D7%AA%D7%91%D7%99-%D7%9E%D7%90%D7%9E%D7%A8%D7%99%D7%9D/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F.html"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.israelbar.org.il/uploadfiles/notes_precedure_essence_reg.pdf"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.academics.co.il/Authors/Author3645.aspx"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.pinterest.com/pin/308004061989663065/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.portal-asakim.com/Articles/Article12393.aspx"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://twitter.com/izraelface"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.tapuz.co.il/blog/net/UserBlog.aspx?foldername=kuris&skip=1"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<b><u><span lang="HE" style="color: #666666; font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">אודות משרד עו"ד נועם קוריס ושות'</span></u></b><span dir="LTR" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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נועם קוריס - המלצה</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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נועם קוריס - המלצה</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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נועם קוריס - המלצה</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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נועם קוריס המלצה</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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נועם קוריס - המלצה</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_3140.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">עו"ד
נועם קוריס - תודה</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_3926.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">עו"ד
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_4102.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">עו"ד
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_7273.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">עו"ד
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_4287.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נ. קוריס
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_7142.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">עו"ד
נועם קוריס -מכתב המלצה</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_1399.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">עו"ד
נועם קוריס - הבעת תודה</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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נועם קוריס - הוצאה לפועל</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_6681.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">עו"ד
נועם קוריס - פיצוי כספי לטייס שפוטר</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_9.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נ. קוריס
ושות' - האיגוד הישראלי לשחמט</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: blue; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: blue; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נ. קוריס
עורכי דין בחוויה בלתי נשכחת בקידום אתרים</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_3328.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">עו"ד
נועם קוריס - עיריית אשדוד</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><a href="http://nkuris-law.blogspot.co.il/2014/03/blog-post_3558.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">עו"ד
נועם קוריס - כתבה</span></b></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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<span dir="LTR"></span><span dir="LTR"></span><span dir="LTR" style="color: #222222; font-family: Symbol; font-size: 10.0pt; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman";"><span dir="LTR"></span><span dir="LTR"></span>·</span><span dir="RTL"></span><span dir="RTL"></span><span lang="HE" style="color: #222222; font-family: "Times New Roman","serif"; font-size: 7.0pt; mso-fareast-font-family: "Times New Roman";"><span dir="RTL"></span><span dir="RTL"></span> </span><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> <o:p></o:p></span></div>
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<span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"> <o:p></o:p></span></div>
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<a href="http://noamkurisod.blogspot.co.il/2014/10/blog-post_2.html"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noamkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://lawkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://kurisxkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
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<a href="http://noamkurisod.blogspot.co.il/2014/10/blog-post_2.html"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noamkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://lawkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://kurisxkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noamkurislaw.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://kurisblogs.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://kurisf.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://od-noamkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noam-kuriss.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://n-kuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://nkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://odkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://n-kurisod.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://odnoamkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://izrael-law.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noam-kuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://n8kuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://n-kuris.weebly.com/1/post/2014/03/3.html"><b><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></b></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noamkurisod.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://nkurisod.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noam--kuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noamkurisf.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://y-mispati.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://kurislaw-spam.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://izraellaw.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://od-izrael.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://kurislawcom.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://kuris-noam.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://orehidin.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noamkurisco.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://kuriscoil.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://nkuris-law.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://blogmispat.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noam---kuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; 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font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noam-kuris-blog.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://mhispa-tim.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://blogy-do.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://face-book-x.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://face-tool.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://nkurislaw.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://nkuris-od.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://n-kurislaw.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://odnkuris.blogspot.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A4%D7%95%D7%A8%D7%98%D7%9C-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/191220034258261"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; 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קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.facebook.com/pages/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/791880664156681?ref=hl"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
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קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.facebook.com/odnoamkuris"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://plus.google.com/+%D7%A0%D7%95%D7%A2%D7%9D%D7%A7%D7%95%D7%A8%D7%99%D7%A1/posts"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.calcalist.co.il/home/0,7340,L-3735,00.html?qstr=%D7%A0%D7%95%D7%A2%D7%9D%20%D7%A7%D7%95%D7%A8%D7%99%D7%A1"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://noamkuris.bloger.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.kurislaw.com/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.lawguide.co.il/lawyers/1288/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%9E%D7%A9%D7%A8%D7%93-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://il.linkedin.com/pub/noam-kuris-%D7%A0-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1/1a/315/347"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.slideshare.net/ssuserf5069c"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.youtube.com/watch?v=xpgPhTllpF4"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.youtube.com/user/kurislaw"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://allbiz.co.il/business/9750/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.pc.co.il/author/noamk/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://nkurisblog.wordpress.com/2014/03/14/%D7%A2%D7%95%D7%93-%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%90%D7%A8%D7%9B%D7%99%D7%95%D7%9F-%D7%9B%D7%AA%D7%91%D7%95%D7%AA-%D7%95%D7%9E%D7%99%D7%93%D7%A2/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://xn--9dbamonkd5bk.tumblr.com/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://izrael.nep.co.il/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="https://www.articles.co.il/author/3753"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.export.gov.il/heb/Services/College/Events/events,952/"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.maker.co.il/5_4142/%D7%9B%D7%95%D7%AA%D7%91%D7%99-%D7%9E%D7%90%D7%9E%D7%A8%D7%99%D7%9D/%D7%A0%D7%95%D7%A2%D7%9D-%D7%A7%D7%95%D7%A8%D7%99%D7%A1-%D7%A2%D7%95%D7%A8%D7%9B%D7%99-%D7%93%D7%99%D7%9F.html"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
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קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.academics.co.il/Authors/Author3645.aspx"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
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קוריס</span></a><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";">, </span><a href="http://www.portal-asakim.com/Articles/Article12393.aspx"><span lang="HE" style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">נועם
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קוריס</span></a><span lang="HE" style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
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danakurislawhttp://www.blogger.com/profile/04883546865821196588noreply@blogger.com0tag:blogger.com,1999:blog-92869259503695908.post-30784184893252545082016-02-17T04:40:00.001-08:002016-02-17T04:40:25.635-08:00משרד עו"ד נועם קוריס המלצה המרכז ללימודי מוזיקה...<div dir="rtl" style="text-align: right;" trbidi="on">
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