Eliya Zunz Koller

Partner

Adv. Eliya Zunz Koller specializes in dispute resolution with particular emphasis on administrative law and environmental disputes

Eliya has extensive experience in defending and challenging regulatory, ministerial, and governmental decisions before Israel’s administrative courts and tribunals, including the High Court of Justice and Supreme Court. Eliya represents corporate and public sector clients across infrastructure, energy, oil, quarries, healthcare, construction, governing authorities, and higher education sectors.

Drawing from her extensive expertise in environmental law, Eliya is recognized as one of Israel’s leading lawyers in this field. She provides comprehensive counsel on environmental and regulatory issues for the minerals and extractive industries, energy sector, and property developers. Her practice encompasses the full spectrum of disputes relating to land development for industrial purposes, including mineral extraction, power projects, infrastructure construction, manufacturing, and landfills. She is particularly noted for her rare expertise in the legislative framework governing quarries and extractive industries operations.

Clients value her seasoned experience in administrative law matters, where she handles complex cases including tender disputes, land appropriation challenges against the Israel Land Authority, financial petitions to the High Court of Justice, class actions, and defense of governing bodies’ resolutions. Her practice combines technical expertise with practical solutions, particularly in environmental compliance and regulatory challenges.

Core Capabilities

  • Administrative Law And Judicial Review: Strategic counsel in regulatory challenges and governmental decision disputes
  • Environmental Law: Comprehensive guidance on compliance and dispute resolution
  • Infrastructure And Energy: Expert handling of complex regulatory and development matters
  • Land Use And Real Estate Disputes: Strategic resolution of property development and land rights issues
  • Class Actions: Defense against environmental and commercial claims
  • Tender Law: Advanced expertise in government procurement disputes
  • Regulatory Compliance: Strategic guidance for extractive industries and energy sector

Notable Representations

  • Represented Readymix Industries in NIS 100 million petition against Israel Land Authority regarding excess royalties collection
  • Defended Paz Oil Company in multi-million shekel civil suit regarding construction damages
  • Represented Israel Electric Corporation in multiple civil claims regarding electromagnetic fields
  • Led Ariel University’s successful High Court proceedings for medical school establishment
  • Represented State Comptroller in multiple High Court petitions
  • Defended Readymix in NIS 40 million class action regarding environmental violations
  • Secured favourable Supreme Court outcome for Maccabi Healthcare Services regarding healthcare funding
  • Successfully defended Readymix against NIS 246 million class action regarding concrete standards

Education

  • LL.B., cum laude, Tel Aviv University (1995)
  • B.A. in Economics, cum laude, Tel Aviv University (1995)

Admission

  • Israel Bar, 1996

News & Insights:

Access our legal insights, thought leadership and expert analysis

Articles

A new Israeli appellate ruling: airlines must actively present passengers with their choice between refund and rebooking.

Updates

Adv. Ran Vogel reviews Japan’s IP Strategic Program 2026 and its implications for AI companies and rights holders.

Updates

When disruption does not amount to cancellation under Israeli law

Articles

When generative AI writes, paints, and composes – who is the author? Dr. Eyal Brook examines the copyright subject.

News

After 20+ years in planning, construction, and administrative law, Sarit Arieli Ben Simhon joins S. Horowitz as partner.

Updates

The Israel Competition Authority has published draft extensions of key “block exemptions” for public consultation.

News

Our May 2026 Tax Newsflash is here! Draft regulations introduce increased compensation for businesses suffering indirect damage during Operation “Roaring Lion”—four alternative compensation tracks up to NIS 5 million. Plus: Draft Pillar Two regulations anchor Safe Harbour mechanisms in Israeli

News

Adv. Lior Nouman on a proposed bill that would require IDF tech unit graduates to maintain Israeli tax residency for ten years.

Updates

Generic apixaban in Israel: The Court invalidated the patent term extension on Eliquis, following revocation of the parallel UK patent.

Articles

Insurance disputes in Israel: disclosure obligations, policy interpretation, limitation periods and more, with insight into emerging risks.

Updates

A recent U.S. decision offers useful guidance on the use of short archival clips in documentary works – creating some room for content creators.

Updates

Israel Competition Authority Publishes Draft Merger Guidelines for Public Consultation.

News

Groundbreaking decision: Tel Aviv District Court accepts motion for reversal of burden of proof in tax appeal.

Podcasts

Adv. Leor Nouman and Guy Wertheim explain on the HaHazit HaIronit podcast how they overturned purchase tax on Mehir LaMishtaken

Updates

A recent ruling changes the tax treatment of employer severance policy deposits, affecting compensation structures across Israel.

Updates

Quick update on the lates tax news, rulings and circulars – from undeclared capital to Teva’s tax witholding.

Articles

AI coding tools are bringing speed and efficiency, but also urgent questions about copyright, ownership and licensing.

Updates

When AI clones human voices, copyright law falls short. Trademarks and the ELVIS Act offer a new layer of protection for the human voice.

Updates

The Supreme Court: political free speech does not include the “freedom to fabricate reality”.

Articles

Dr. Brook explores AI’s challenge to copyright law and authorship in a newly published US law journal article on AI and creative rights.

Updates

Anthropic’s CEO outlines AI’s transformative potential and its gravest dangers. A must-read for legal and regulatory professionals.

Updates

Multibot’s Bot Society: AI Agents, Digital Consciousness & Regulation

Updates

Dr. Eyal Brrok reviews the Munich AI copyright ruling, where prompts aren’t enough, and its implications for IP protection.

Updates

UK abandons its AI copyright opt-out model with “no preferred option.” The U.S. leaves it to the courts. S. Horowitz on what the shared uncertainty means.

News

Appeal Committee: Mehir LaMishtaken developers did not acquire real estate rights — owed a purchase tax refund (Leor Nouman & Guy Wertheim)

Updates

Our January 2026 Tax Newsflash is here! The Arrangements Law continues: new reporting duty for online platforms (Airbnb) on short-term apartment rentals, comprehensive regulation for taxation of digital assets (crypto), and new reportable positions from the Israel Tax Authority.

News

Recent mega-deals have created a new wave of Israeli millionaires. In a Calcalist interview, Leor Nouman, Partner and Head of Tax at S. Horowitz, shares crucial advice: strategic timing can save high-net-worth individuals tens of percentage points in taxes.

Updates

Our December 2025 Tax Newsflash is here! Israel’s 2026 Arrangements Law brings dramatic changes: property tax returns after 25 years on vacant land, new tax exemptions for immigrants earning income in Israel, special banking sector taxation, and major Pillar Two

Articles

Israeli Energy and Infrastructure M&A market – trends, shifts, and insights.

Articles

Israel’s aviation sector navigates wartime challenges with legislative amendments. New laws exempt airlines from compensation during conflict periods while courts balance passenger rights with security realities, reshaping aviation liability.

Articles

Partner Gilad Katz and Adv. Lance Blumenthal explore Israel’s strategic role in the Belt and Road Initiative in CDR’s latest edition. The chapter examines major infrastructure projects, Israel’s new arbitration law, and how regulatory developments position the country as a

Updates

Our November 2025 Tax Newsflash is here! Israel’s Tax Authority introduces major changes for 2026: new immigrants must now report foreign assets and income, ending 15+ years of exemption. New rules also target “wallet companies” with stricter taxation on undistributed

Updates

The Tax Authority issued new guidance on taxation of foreign stock options for employees who became Israeli residents. Two beneficial tracks are now available: taxation under Section 3(i) with potential income spreading over 6 years, or conversion to Section 102

Updates

Why do Israeli M&A deals favor share purchases over asset deals? While asset purchases offer liability protection and simpler integration, seller tax concerns drive the preference. But for cross-border deals with post-closing restructuring plans, asset purchases may actually be smarter.

Updates

Don’t miss our latest insights on (1) the final opportunity for tax benefit in asset transfers to shareholders, (2) new ITA circulars on undistributed profits, and (3) Israel’s draft bill for Pillar Two implementation.

Updates

Israeli insolvency trustees can override contracts and jurisdiction clauses. File proof of debt promptly or lose all rights to recovery from your Israeli partner.

Updates

AIPPI’s Resolution extends emergency patent measures to climate tech while preserving innovation incentives through fair compensation, strict limits, and robust safeguards for patentees.

Updates

As courts and creators grapple with defining human vs. AI authorship, AIPPI’s 2025 Resolution offers a clear framework on AI & Copyright—addressing data use, liability, transparency, and AI-generated works to guide the next era of copyright law.

Updates

Are you prepared for significant Israeli tax changes?

Updates

One of the recurring and often complex issues in Israeli liability insurance law concerns the extent of the insurer’s obligation to cover legal expenses and, more particularly, what qualifies as “reasonable legal costs” that an insurer must cover.

Updates

On 2 July 2025, a Memorandum of Law for Amendment of the Income Tax Ordinance (Residency of an Individual), 5785-2025 was published for public comment (“the Memorandum of Law”).

Updates

As the digital asset market continues to mature, U.S. regulators have begun taking meaningful steps to establish more consistent, uniform and supportive regulatory frameworks specifically tailored for the crypto industry.

Updates

On 10 July 2025, the European Commission received the final version of the Code of Practice for General-Purpose AI Models (GPAI).

Updates

Reverse solicitation is a well-known concept in financial services in several jurisdictions around the world.

Updates

In insolvency, knowing the true value of a startup’s intellectual property is crucial—it often defines whether the business can be revived, sold, or lost entirely.

Updates

The Israeli Ministry of Health has published a draft amendment to the Medical Device Regulations (Registration and Renewal of Medical Devices in the Registry and its Renewal), which formally and legislatively anchors the ongoing reform of the medical device registration

Updates

Our mission is clear: to be the best, for our clients.

Updates

Following the outbreak of the “Rising Lion Operation” (the War) and given the security situation in which the country finds itself, the Israel Tax Authority (ITA) published a series of significant easements concerning the deadlines for reporting and the payment

Updates

Eilat resident or temporary visitor? A new ruling hones the criteria for application of the VAT exemption on service providers in Eilat.

Updates

The U.S. Copyright Office published a groundbreaking, non-binding, pre-publication report examining whether using copyrighted works to train generative AI models falls within “fair use.

Subscribe

Get the latest updates straight to your inbox

SHARE

Facebook
LinkedIn
WhatsApp
Email
Print