http://www.golan-marsad.org/pdfs/s_Bill_for_Tax_Deduction_for_Illegal_Israeli_Settlements_4[1].pdf

Abstract: On 10th February 2010 the Israeli Knesset, considered a private bill
that would grant tax benefits to illegal Jewish settlers of the Occupied Syrian
Golan if it is enacted. Under the bill 33 illegal Jewish settlements within the
Golan would be added to a list of towns and settlements in Israel and the
Occupied Palestinian Territories which receive 13% tax reductions. Meanwhile,
the indigenous Syrian population of the Occupied Golan will continue to have
to pay full taxes resulting in further evidence of Israeli policies favouring illegal
Jewish settlers and ignoring the rights of the indigenous Syrian population. Of
the 120 Knesset members, 67 voted in favour of the bill, 13 voted against and
the rest either abstained or were absent. The bill is in the preliminary stages and
must pass three more readings before it becomes law. However, with the
combination of majority support, passiveness of a number of the Knesset
members and a tradition of constant Israeli policies of colonial occupation,
settlement construction and expansion, annexation and the exclusion of the
indigenous Syrian population of the Golan, and the grave breaches of their
rights, there is a strong possibility that this bill will succeed. Al-Marsad calls for
the rejection of this bill stating that the only outcome of enacting this bill would
be to facilitate negative impacts upon peace, human rights and international
humanitarian law, and to encourage the continuation of illegal settlement
development and expansion. In addition, Al-Marsad calls upon the international
community, European Union and high contracting parties to the Geneva
Convention IV, 1949 to actively apply political and economic pressure upon
Israel to abandon their illegal policies and strategies.

Introduction

1. The objective of Al-Marsad as a human rights organisation based in the
Occupied Syrian Golan is to monitor and document Israeli violations in
the Golan and to defend the rights of the Syrian indigenous population
which remain in this occupied area. Al-Marsad has consistently
advocated for all state and non-state actors to abide by their obligations
under international human rights and humanitarian law. In honour of this
Al-Marsad condemns the Israeli government’s recent decision to relieve
illegal Jewish settlers from paying tax.

2. On 10th February 2010 the Israeli Knesset, considered a bill that would
grant tax benefits to illegal Jewish settlers of the Golan if it is enacted.
The private bill was initiated by Eli Aflalo of the opposition Kadima
party. His basis for submitting the bill was that “the Golan is an
inseparable part of Israel and there is no reason that Golan residents
should not receive the same tax benefits that other residents of the
periphery receive.”1 Under the bill 33 illegal Jewish settlements within
the Occupied Golan would be added to a list of towns and settlements
inside Israel and the Occupied Palestinian Territories which receive 13%
tax reductions. It is predicted that if this bill were to be passed it would
cost Israel “the Occupying Power” 35 million shekels per year.

3. The bill has received a mixed reception within the Knesset. Of the 120
Knesset members, 67 voted in favour of the bill, 13 voted against and the
rest either abstained or were absent. One of those who voted against the
bill, Kadima leader Tzipi Livni, stated that the introduction of the bill
was “poorly” timed due to the recent verbal clash with Syria, and this
law could further raise tensions between Israel and Syria.2

4. The bill is in the preliminary stages and must pass three more readings
before it becomes law. However, with the combination of majority
support; passiveness of a number of the Knesset members and a tradition
of constant Israeli policies of colonial occupation; settlement construction and expansion; annexation and the exclusion of the indigenous Syrian population of the Golan; and the grave breaches of their rights, there is a strong possibility that this bill will succeed. It is the view of Al-Marsad that this bill should not be given the chance to become law. This bill is seen as part of a major policy by the Israelis to keep control over the Golan, to invest in and expand settlements and to exclude the indigenous population which provides a real obstacle to peace. If the bill were to be passed it would strengthen the occupation regime of colonialism and the illegal settlements, meanwhile violating the basic rights of the indigenous Syrian population. This bill
discriminates against the indigenous Syrian people and legitimises the
illegal Jewish settlements that have become far too common within the
Golan landscape.

5.Before Israel occupied the Syrian Golan in 1967, the region had a
population of 153,000 Syrian nationals. During the ‘Six Day War’ of
1967, Israel captured 70% of the Golan which contained 2 cities, 139
villages and 61 farms.3 During the occupation 130,000 of the Syrian
Golan population were forcibly transferred4 and all but 5 Golan villages
were destroyed. Following forcible transfers the number of indigenous
Syrian people remaining in the Golan today stands at 20,000 and is
spread over the 5 remaining villages. 5 At present it is believed that by
calculating those who were originally displaced and their descendants,
433,000 Syrian nationals remain displaced.

6. It should be noted that the indigenous Syrian population are often referred
to as “Druze” by the Israeli authorities. Al-Marsad opposes Israeli
authorities referring to the remaining indigenous Syrian population as a
religious minority and ignoring their national Syrian identity.

7. It is estimated that the indigenous Syrian population have only retained
control over 6% of the Occupied Syrian Golan following its occupation
by Israel; the rest has been expropriated for military use or for
settlements.7 Since 1967 a number of communities of Israeli-Jewish
settlers have been developed and expanded. It is estimated that between
17,000 and 20,000 Jewish settlers have been illegally relocated to the
Occupied Syrian Golan. In order to accommodate them an estimated 33
illegal settlements have been built within the Golan region.8
 
Illegality of the Jewish Settlements – International Humanitarian Law

8.The annexation of the Occupied Syrian Golan began with the
commencement of Israel’s occupation of the region in 1967. This
annexation was made official in 1981 when the Knesset passed the
‘Golan Heights Law’.9 The ‘Golan Heights Law’ terminated military rule
in the Occupied Syrian Golan replacing it with Israeli domestic laws and
administration. Israel has used this control to facilitate the continued
creation and expansion of illegal Jewish settlements. Furthermore, under
Israeli policies 433,000 of the indigenous Syrian population are currently
experiencing permanent displacement. Following these developments the
United Nations Security Council Resolution 497 reminded us that Israel
is subject to the Hague Regulations, 1907 and the Geneva Convention IV:
Relative to the Protection of the Civilians in a Time of War, 1949 and
that these laws apply to their occupation of the Occupied Syrian Golan.10
Under these international humanitarian laws, the creation of Jewish
settlements within any territory occupied by Israel and displacement of
indigenous Syrian nationals is illegal and amount to war crime.

9. Article 46 of the Hague Regulations, 1907 sets out that “family honour
and rights, the lives of persons, and private property, as well as religious
convictions and practice, must be respected. Private property cannot be
  confiscated.” The protection that is awarded in Article 46 is reinforced
by Article 55 of the Hague Regulations, 1907. This Article states “the
occupying States shall be regarded only as an administration and
usufructuary of public buildings, real estate, forests and agricultural
estates belonging to the hostile State, and situated in the occupied
country. It must safeguard the capital of these properties, and administer
  them in accordance with the rules of usufruct.” The rules of usufruct
are set out in Article 46 and as the statistics concerning displacement of
indigenous Syrian population from the Golan and the introduction and
consistent building of Jewish settlements within the region show, these
international humanitarian laws have been clearly violated.

10.There are a number of provisions within the Geneva Convention IV that
clearly establish the illegality of Jewish settlements being developed
within the Occupied Syrian Golan. Article 49(1) establishes that
“individual or mass forcible transfers, as well as deportations of
protected persons from occupied territory of the Occupying Power or to
that of any other country, occupied or not, are prohibited, regardless of
  their motive.” Yet States, as the Occupying Power are entitled under
customary international law to “...undertake total or partial evacuation of
a given area if the security of the population or imperative military
reasons on demand. Such evacuations may not involve the displacement
of protected persons outside the bounds of the occupied territory except
when for material reasons it is impossible to avoid such displacement.”
However, Article 49(2) continues “persons thus evacuated shall be
  transferred back to their homes as soon as hostilities in the area in
  question have ceased.”

11.Article 49(6) of the Geneva Convention IV unambiguously sets out that
the Jewish settlements that have been developed throughout Israel’s
occupied territories are illegal. This article states that “the Occupying
Power shall not deport or transfer parts of its own civilian population
into the territory it occupies.” Consequently, the residency of 17,000 to
20,000 Jewish settlers and the development and expansion of 33 Jewish
settlements within the Golan are illegal and should be removed.

12.Furthermore, Article 47 of the Geneva Convention IV states “protected
persons who are in occupied territory shall not be deprived, in any case
or in any manner whatsoever, of the benefits of the present Convention
by any government of the said territory, nor by any agreement concluded
between the authorities of the occupied territories and the Occupying
Power, nor by any annexation by the latter of the whole or part of the
occupied territory.” This article demands that Israel fulfils its obligations
under the Geneva Convention IV. These obligations include refraining
from permanently displacing nationals of the occupied territory and
returning their property to them as soon as possible. In other words, it
prohibits the creation of Jewish settlements within the Occupied Syrian
Golan.

13.Taking into account the obligations set out in international humanitarian
law, with 433,000 now displaced from the Occupied Syrian Golan and
with the introduction and increase of illegal Jewish settlements within
the region, it is clear that Israel have interpreted and taken advantage of
the laws which facilitate their plans and discarded those which do not
suit their agenda. Consequently, the establishment and continuing growth
of illegal Jewish settlements within the Occupied Syrian Golan amount
to a grave violation of customary international humanitarian law as set
out in the Hague Regulations, 1907 and Geneva Convention IV, 1949.
  Illegality of Jewish Settlements – International Human Rights Law

14.On a number of occasions Israel has attempted to claim that the
protection of the human rights instruments that it is committed to does
not extend to its occupied territories. The Committee on the Rights of the
Child only last month emphasised that international human rights law,
including the Convention on the Rights of the Child, is applicable in all
territories where the State party exercises jurisdiction.12 Reports by the
United Nations Human Rights Council (formally Human Rights
Committee)13 and United Nations Economic and Social Council14 which
have investigated Israel’s violations of human rights and humanitarian
law within the occupied Arab territories confirm that Israel’s
international law obligations extend to its occupied territories, including
the Occupied Syrian Golan, and should be adhered to through the actions
and policies of the Israeli authorities.

15.It is not only international humanitarian law which sets out the illegality
of the Jewish settlements within the Occupied Syrian Golan, such actions
by the Israeli authorities have amounted to grave violations of
international human rights law. Israel is subject to every major human
rights instrument including the Universal Declaration of Human Rights
(UDHR); United Nations Charter (UNC); International Covenant on
Civil and Political Rights (ICCPR); International Covenant on
Economic, Social and Cultural Rights; Convention on the Elimination of
All Forms of Discrimination Against Women (CEDAW); Convention on
the Elimination of All Forms of Racial Discrimination (CEARD); and
Convention on the Rights of the Child (CRC). In theory, Israel has
shown its commitment to the protection of human rights through
integrating human rights into its domestic laws under the Basic Law:
Human Dignity and Liberty, 1992.

16.The creation of the illegal Jewish settlements within the Occupied Syrian
Golan has caused the indigenous Syrian people to lose land which is
rightfully theirs; to lose their income due the expropriation of their lands;
and to be subjected to forced displacement due to the permanent loss of
their land and home. As an exploration of the Hague Regulations, 1907
and Geneva Convention IV, 1949 has highlighted such violations of
international humanitarian and human rights law is and will continue to
be unjustified.

17.The human rights which are violated by the existence of illegal Jewish
settlements in the Occupied Syrian Golan include sovereignty over their
natural resources;15 the right to freedom from discrimination;16 the right
to family;17 the right to privacy;18 the right to property;19 the right to an
adequate standard of living;20 freedom of movement21 and the right to
self-determination.

Condemnation of Illegal Jewish Settlements by the International
Community

18.Due to Israel clearly violating international humanitarian and human
rights law the international community have voiced their objection to the
creation of illegal Jewish settlements on a number of occasions. They
have also called for the dismantling of such illegal settlements and for
the land to be returned to the indigenous Syrian people of the Occupied
Syrian Golan.

19.The United Nations Security Council Resolution 446 “determines that
the policy and practices of Israel in establishing settlements in the
Palestinian and other Arab territories occupied since 1967 have no legal
validity and constitute a serious obstruction to achieving a
comprehensive, just and lasting peace in the Middle East.”

20.The United Nations Security Council Resolution 452 “states that the
policy of Israel in establishing settlements in the occupied Arab
territories has no legal validity and constitutes a violation of the Fourth
Geneva Convention Relative to the Protection of Civilian Persons in
Time of War of 12 August 1949.”

21.The United Nations Security Council Resolution 465 “deplores the
decision of the Government of Israel to officially support Jewish
settlement in the Palestinian and other Arab territories since 1967, [and
is] deeply concerned over the practices of the Israeli authorities in
implementing that settlement policy in the occupied Arab territories,
including Jerusalem, and its consequences for the local Arab and
Palestinian population. Calls upon all States not to provide Israel with
any assistance to be used specifically in connection with settlements in
the occupied territories.”

22.The United Nations Security Council Resolution 471 “calls once again
upon all states not to provide Israel with any assistance to be used
specifically in connection with settlements in the occupied territories.”26

23.The United Nations Security Council Resolution 497 “reaffirms that the
acquisition of territory by force is inadmissible... the Israeli decision to
impose its laws, jurisdiction and administration in the Occupied Syrian
Golan is null and void.” Furthermore, it demanded that “Israel, the
Occupying Power, should rescind its forthwith its decision.”

24.The United Nations General Assembly Resolution 61/120 Relating to the
Occupied Syrian Golan in addition to reiterating the demands of previous
resolutions called “upon Israel, to desist from changing the physical
character, demographic composition, institutional structure and legal
status of the Occupied Syrian Golan an in particular to desist from the
establishment of settlements.”

25.The United Nations General Assembly Resolution 63/99 Relating to
Occupied Syrian Golan “calls upon Israel to desist from changing the
physical character, demographic composition, institutional structure and
legal status of the Occupied Syrian Golan, and in particular, to desist
from the establishment of settlements.”

26.In addition, over the years the United States has made a number of
declarations condemning the creation and expansion of illegal Jewish
settlements. Following the 1993 Oslo Accords, Israel made a
commitment to the United States that it would not build new Jewish
settlements or expand existing ones, except to meet “natural growth.” At
face value this may seem like progress, however, Israel has taken full
advantage of the vagueness of the term “natural growth” and the fact that
this agreement only applies to the Occupied Palestinian Territories and
has continued to expand and build new illegal settlements. Towards the
end of 2009 Binyamin Netanyahu, the Israeli Prime Minister, declared a
ten-month suspension of settlement construction. Yet this deal is just as
feeble as its predecessors as the ban is limited to the West Bank
excluding east Jerusalem, meaning that Israel is free to expand
elsewhere, including the Golan.30 Given that before he was elected Prime
Minister, Binyamin Netanyahu declared “unequivocally” that Israel
would continue its control over the Occupied Syrian Golan it would not
be surprising if Israel continued to expand their illegal settlements within
the region.31 Therefore, while Israel is giving the impression that it is
making concessions with regard to illegal settlement expansion, it is
instead continuing to manipulate laws and agreements to suit its own
agendas.

27.The reality is that with the continuing existence and constant expansion
of the illegal settlements within the Occupied Syrian Golan, plus the fact
that 433,000 of the indigenous Syrian population remain displaced, Israel
continues to defy the laws set out in human rights and humanitarian
instruments and the will of the international community. This would be
understandable if Israel were justified in doing so, however, as this
position paper illustrates Israel’s actions are illegal to the core.
Consequently, they should be stopped, illegal settlements should be
removed and the indigenous Syrian people should be given their land and
lives back.

Israel’s New Tax Bill – An Act of Discrimination

28.Everyone within Israel and its occupied territories is obligated to pay
taxes to the Israeli authorities. This new bill that is currently making its
way through the legislative stages in the Knesset calls for the 33 illegal
Jewish settlements within the Occupied Golan to receive 13% tax
reductions. The 20,000 indigenous Syrian population of the Occupied
Golan is excluded from this privilege. Consequently, this bill provides
yet another example of Israel’s attempt to strengthen the existence and
expansion of illegal settlements, and the discriminatory policies against
Arabs in the Golan, Occupied Palestinian Territories and Israel,
including indigenous Syrian nationals.

29.Discrimination has become a constant battle in the daily lives of the
indigenous Syrian population; they are constantly excluded and made
feel like second-class citizens due to Israeli policies. For example, only
the select few are able to cross the ceasefire line to Syria; they face
greater water charges than Israelis; they are subjected to intense scrutiny
every time they attempt to travel; they are denied planning permission
based on discriminatory reasons; and their land is routinely expropriated
by the Israeli authorities. This new bill only serves to provide another
example of the unjust and illegal policies adopted by Israeli authorities.

30.Discrimination of any kind is prohibited under international
humanitarian and human rights laws. From a humanitarian perspective
Article 27 of the Geneva Convention IV, 1947 establishes that
“...without prejudice to the provisions relating to their state of health, age
and sex, all protected persons shall be treated with the same
  consideration by the Party to the conflict in whose power they are,
without any adverse distinction based, in particular, on race, religion or
political opinion...” Under this article since both the illegal Jewish
settlers and indigenous Syrian population pay taxes to the Israeli
authorities any change to the tax law should apply to both illegal Jewish
settlers and the indigenous Syrian population. Therefore, to legislate that
only the illegal Jewish settlers a 13% tax reduction and that the
indigenous Syrian population have to continue to pay full taxes is illegal.
To enact such a policy is discrimination against the indigenous Syrian
population and constitutes a grave violation of human rights and
humanitarian law.

31.In relation to human rights, the right to freedom from discrimination is
evident throughout the UDHR, ICCPR, ICESC, CEDAW, CERD
and CRC. For example, under CERD Article 2(1)(c) obliges each State
Party to “take effective measures to review governmental, national and
local policies, and to amend, rescind or nullify any laws and regulations
which have the effect of creating or perpetuating racial discrimination
wherever it exists.” Consequently, Israel is prohibited from creating new
laws which are discriminatory. Yet by attempting to introduce this new
bill Israel is in violation of its obligations under international human
rights law and is acting illegally.

32.Arguably, the indigenous Syrian population are more entitled to a tax
reduction than those who are to receive it if this bill is enacted, as the
illegal Jewish settlers are occupying land which was illegally
expropriated from indigenous Syrian people causing them to lose
everything without compensation.

Conclusion

33.Even though this new bill is in the preliminary stages, with it needing to
pass through three more stages before it becomes law, urgent action is
required on a national and international level to ensure that this does not
happen. At present the bill is supported by the majority of the Knesset
and if active opposition is not expressed it is likely that Eli Aflalo will
succeed in implementing his illegal and discriminatory policy.

34.The international community, European Union and the high contracting
parties to the Geneva Convention IV, 1949 need to actively voice their
opposition to all Israeli policies relating to its illegal practices. They need
to make it clear to the Israeli authorities that this bill, if enacted, will
cause Israel to be in further violation of international humanitarian and
human rights laws and such violations will not be tolerated.

35.In addition, with this bill managing to get passed the preliminary stage so
easily highlights the fact that the Israeli authorities have managed to get
away with violating the rights of the indigenous Syrian population and
others for so long that they are starting to believe that they are invincible
and can defy international law and violate human rights without
consequences. It is the duty of the international community, European
Union and high contracting parties to the Geneva Convention VI, 1949
to show Israel that this is not the case and to commit to showing Israel
that their illegal actions will no longer be ignored. Therefore, it is not
only the rejection of this bill that these State parties should be
campaigning for, but also for Israel to stop settlement expansion and to
return the land to its rightful owners.

36.In its quest to stop Israel’s illegal actions within the Occupied Syrian
Golan Al-Marsad is calling on the international community, European
Union and contracting State parties to abide by their commitments
enshrined in the Hague Regulations 1907 and the Geneva Convention
IV, 1949. In order to do so political pressure should be applied through
setting up meetings with the relevant officials, drafting reports and if
necessary taking legal action to highlight to Israel that illegal laws,
policies and acts which violate human rights and humanitarian law will
no longer be tolerated. Furthermore, state and non-state actors should
apply economic pressure in the form of boycotting settlement products
and companies which are engaged in investment within the illegal Jewish
settlements.