Shay Gimelstein

Partner

Adv. Shay Gimelstein is a partner in the Dispute Resolution Practice Group at S. Horowitz, specializing in administrative law, commercial and la litigation, and environmental law. He represents major clients across infrastructure, quarries, energy, healthcare, and banking sectors, regularly appearing before all Israeli courts and tribunals, including the Supreme Court of Israel.

Shay provides comprehensive legal counsel on high stakes disputes and matters of principle, particularly focusing on financial issues and regulatory compliance. His practice encompasses judicial review proceedings, class actions, land appropriation cases, and complex environmental disputes related to infrastructure development and industrial operations.

Throughout his career, Shay has established himself as a trusted advisor to key players in the Israeli economy, including the **Israel Electric Corporation (IEC)**, leading health maintenance organizations, major quarry and infrastructure companies, and prominent banking institutions. His expertise in administrative and environmental law has proven particularly valuable in matters involving governmental resource allocation, land use challenges, and major infrastructure project development.

Core Capabilities

  • Administrative Law and Judicial Review
  • Class Action Defense
  • Environmental Regulation and Compliance
  • Infrastructure and Development Disputes
  • Banking and Financial Litigation
  • Healthcare Sector Regulation

Notable Representations

  • Representation of Maccabi Health Fund in Supreme Court petitions challenging the State’s Cost of Health Index methodology, securing increased government funding for the healthcare sector.
  • Defense of Readymix and subsidiary Lime and Stone in multiple class actions, including a NIS 246 million claim regarding concrete standards compliance and a NIS 40 million environmental dispute.
  • Representation of Bank Discount in a billion-shekel tender dispute regarding public sector employee services.
  • Defense of Israel Electric Corporation in numerous civil claims related to electromagnetic fields and electricity tariffs.
  • Counsel to Union Bank of Israel (Bank Igud) in corporate governance matters involving executive appointments.

Education

  • LL.B., Haifa University, 2004
  • B.A. (Economics), Haifa University, 2004

Admission

  • Israel Bar, 2005

News & Insights:

Access our legal insights, thought leadership and expert analysis

Updates

Shein’s loss to Temu reminds brand owners to verify copyright ownership before removing competitors’ content from marketplaces, and when platforms may be liable for third-party content.

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The District Court upheld the arbitration ruling in the dispute over Ponevezh Yeshiva, in which we represented the yeshiva and Rabbi Eliezer Kahaneman.

Articles

S. Horowitz authored the Israel chapter of the Legal 500 AI Comparative Guide – covering key AI legal and regulatory developments in Israel.

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Amit Steinman, Managing Partner at S. Horowitz: AI is a tool, not a source of authority

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Israel’s new Legislative Memorandum sets out a licensing regime for stablecoin issuers – what it means for the market.

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Israel Tax Authority guidance on secondary sale transactions and a new position paper on income spreading for employee options.

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Israel’s Mandatory Tenders Law governs public contract awards, exemptions and legal challenges for all public bodies.

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Munich court rules Suno’s AI music infringed copyright, a critical signal for all generative AI content use.

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Israel’s construction boom brings rising disputes and a modernized arbitration framework.

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Israel takes a significant step toward regulating the digital assets sector with a draft bill introducing a comprehensive framework for the licensing, issuance, and reserve backing of stablecoins.

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S. Horowitz’s July 2026 Tax Newsflash covers assessment amendment duties, the Buyer’s Price Supreme Court appeal, and the Aliyah tax circular.

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AI is reshaping documentary filmmaking, raising urgent questions on copyright, consent and deepfakes.

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A new agreement for the promotion and protection of investments between Israel and India grants broad protections to investors of both States.

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S. Horowitz’s chapter on Israel in the Law Over Borders: Global M&A Guide for 2026 covers market trends, deal structures, and key focal points shaping Israeli M&A.

Updates

Articles

Partner Benjamin Sheffer and Advocate Of Counsel Lance Blumenthal from S. Horowitz, provide a full legal overview of Israeli construction law.

Updates

No doctrinal change yet, but Israel’s Supreme Court signals that class action cost orders may need to bite harder in weak cases.

Updates

S. Horowitz’s June 2026 Tax Newsflash covers Israeli tax residency, hi-tech tax credits, and VAT relief for funds. Read more »

News

S. Horowitz represented Menrav Group in signing a NIS 630 million urban renewal agreement in Givatayim.

Articles

Benny Sheffer and Lance Blumenthal’s review of Israel’s energy and infrastructure M&A market: steady — and positioned for rebound.

News

Adv. Sarit Arieli Ben Simchon joins S. Horowitz as partner, bringing 20+ years in planning, construction, and real estate.

Articles

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

Articles

A new Supreme Court precedent: airlines must actively offer cancelled-flight passengers a choice between a refund and an alternative flight.

Updates

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

Articles

When disruption does not amount to cancellation under Israeli law

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After 22 years in public service, Jerusalem’s planning appeals chair reflects on the city’s impossible contradictions.

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

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After 20+ years in planning, construction, and administrative law, Sarit Arieli Ben Simchon 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

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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.

Articles

How legislation, regulation, and case law shape banking litigation in Israel and the duties banks owe their customers.

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.

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