A couple who purchased an apartment in Ramat Hasharon for about 9.5 million shekels claims that the apartment is considered a "shell apartment" unfit for habitation, and therefore they are entitled to a reduced purchase tax rate of 6%. However, the tax authority determined that it is a regular residential apartment, and the applicable rate is 8% to 10%. The couple argues that they had to invest about 580,000 shekels in renovations to make the apartment habitable, including deficiencies in essential facilities. The appeals committee rejected their claims, presenting evidence that the apartment was in good condition, with connections to infrastructure and appropriate building permits. Judge Bornstein ruled that it is not possible to consider an apartment in a state of extensive renovations as a "shell apartment", as this would lead to an unreasonable outcome where every renovation would allow for tax savings. The decision emphasizes the guidelines for classifying residential apartments and brings an end to disputes on this issue.