Moskovitz, Azruel - Law Office

Moskovitz Azruel is a boutique law firm consistently ranked Tier 1 in municipal taxation by BDI and Dun’s 100. The firm is recognized in the legal community as a leading professional authority with decisive influence on shaping municipal tax law in Israel.

The firm specializes exclusively in representing taxpayers – business, public, and institutional entities – in disputes with local authorities, water and sewage corporations, and planning and building committees. Throughout its operations, the firm has handled tax claims totaling billions of shekels, with proven expertise in complex cases.
The firm was selected to oversee municipal tax payments for state properties and advises other law firms representing the State. It is often called upon to lead appeals or handle complex claims involving the highest charges. The firm does not represent local authorities.

Founders’ Expertise

Adv. Adi Moskovitz and Adv. Tal Yitzhak Azruel have combined professional experience of approximately 60 years in municipal taxation.
• Adv. Adi Moskovitz holds degrees in Economics and Business Administration (University of Haifa) and an LL.B/LL.M (IDC Herzliya). He is certified by the Institute for Expert Opinions and Arbitration and has practiced municipal taxation for approximately 30 years.
• Adv. Tal Yitzhak Azruel holds an LL.B degree, as well as an LL.M from Tel Aviv University. She has approximately 30 years of experience in municipal taxation, property tax, development and betterment levies, and administrative law. She is a certified notary and a member of the Bar Association’s Arbitration Institution.

Practice Areas

The firm’s legal practice across all types of charges is based on legal, planning, and economic expertise. The firm specializes in identifying cases where the charge itself lacks a legal basis or exceeds the authority’s jurisdiction, enabling significant results even when legal prospects appear limited.
• General Property Tax (Arnona): Review and handling property tax reductions across all determinants: area, classification, rate, and use. This includes retroactive charge corrections, restitution claims for freezing legislation violations and claims for exempt entities. The firm also provides pre-ruling guidance to reduce property tax in advance.
• Development Levies: Comprehensive handling of the four main levy types: paving, drainage, water, and sewage. The firm leads to reducing charges and obtaining monetary restitution for overpaid levies. It has led to landmark rulings regarding collection limitations.
• Betterment Levies: Review and handling of betterment levy charges, including filing appeals to the Appeals Committee for Compensation and Betterment Levies or the Administrative Affairs Court.
• Water and Sewage Charges: Special expertise in water tariffs and corporations, including exemptions for water not discharged to sewage and penalties for irregular wastewater.
• Signage and Waste Fees: Handling complex signage issues and disputes regarding commercial waste collection, an area in which the firm has led groundbreaking proceedings.
• Class Actions: Special expertise in class actions against local authorities and water corporations. A notable achievement includes a settlement against the Tel Aviv Municipality resulting in NIS 100 million in restitution and NIS 40 million in annual charge reductions for parking facilities.
Achievements and Systemic Impact
The firm has established binding Supreme Court precedents on fundamental issues, including:
• Development Levies: Burden of proof in proactive charges, the authority’s obligation to establish a factual basis, and the “one-time levy” principle.
• Property Tax: Rulings on update methodology, vacant property charges, and exemptions for destroyed properties.
• Administrative Law: Prohibition on enforcement in administrative collection and the “accessory follows principal” classification principle.

Firm Services & Clients

The firm comprises a professional team of attorneys, an economic division, and support staff. Services include court representation, legal opinions, and ongoing guidance tailored to client needs. The firm serves as a permanent advisor to the Manufacturers Association, the Chamber of Commerce, and the Ministry of Finance (Government Housing).
Notable Clients include Government ministries, national infrastructure companies, major industrial enterprises, the Airports Authority, retail chains, HMOs, real estate companies, universities, and high-tech companies.