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Taxes on Income (Tables) | 12 Months Ended
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Dec. 31, 2017
Major components of tax expense (income) [abstract] |
Schedule of Composition of Income Tax Benefit (Taxes on Income) |
Composition of income tax benefit (taxes on income):
|  | For the year ended December 31 |
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | € in thousands |
Current tax income (expense) |  |  |  |  |  |  |  |  |
Current year |  |  | (494 | ) |  |  | (252 | ) |  |  | (375 | )
Previous years |  |  | 1,044 |  |  |  | (67 | ) |  |  | 796 |
|  |  | 550 |  |  |  | (319 | ) |  |  | 421 |
Deferred tax income |  |  |  |  |  |  |  |  |  |  |  |
Creation and reversal of temporary differences |  |  | (922 | ) |  |  | (250 | ) |  |  | 1,318 |
Tax benefit (taxes on income) |  |  | (372 | ) |  |  | (569 | ) |  |  | 1,739 |
Schedule of Theoretical Tax | Statutory rate applied to corporations in Israel and the actual tax expense, is as follows:
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | € in thousands |
Profit (loss) before taxes on income |  |  | (6,269 | ) |  |  | (63 | ) |  |  | 6,371 |
Primary tax rate of the Company |  |  | 24 | % |  |  | 25 | % |  |  | 26.5 | %
Tax benefit (tax on income) |  |  | 1,505 |  |  |  | 16 |  |  |  | (1,688 | )
Profit (loss) subject to different tax rate |  |  | (106 | ) |  |  | (15 | ) |  |  | (265 | )
Creation of (changes in) deferred taxes for tax losses and benefits from previous years for which deferred taxes were not created in the past |  |  | (448 | ) |  |  | - |  |  |  | 2,441 |
Neutralization of tax calculated in respect of the Company’s share in profits of equity accounted investees |  |  | 367 |  |  |  | 344 |  |  |  | 5 |
Change in temporary differences for which deferred tax were not recognized |  |  | (359 | ) |  |  | (347 | ) |  |  | 832 |
Current year tax losses and benefits for which deferred taxes were not created, |  |  | (1,142 | ) |  |  | (378 | ) |  |  | 511 |
Taxes in respect to previous years and others |  |  | (189 | ) |  |  | (189 | ) |  |  | (97 | )
Actual tax benefit (tax on income) |  |  | (372 | ) |  |  | (569 | ) |  |  | 1,739 |
Schedule of Deferred Taxes |
|  |  |  |  |  |  |  | Finance lease |  |  |  |  |  | Losses |  |  |  |
|  | Financial |  |  | Fixed |  |  | obligations and |  |  | Swap |  |  | on |  |  |  |
|  | assets |  |  | assets |  |  | long term loans |  |  | contract |  |  | income |  |  | Total |
|  | € in thousands |
Balance of deferred tax asset (liability) as at January 1, 2016 |  |  | (1,184 | ) |  |  | (3,019 | ) |  |  | 2,150 |  |  |  | 139 |  |  |  | 3,768 |  |  |  | 1,854 |
Changes recognized in profit or loss |  |  | (95 | ) |  |  | (42 | ) |  |  | (46 | ) |  |  | 39 |  |  |  | 106 |  |  |  | (250 | )
Changes recognized in other comprehensive income |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Balance of deferred tax asset (liability) as at December 31, 2016 |  |  | (1,279 | ) |  |  | (3,061 | ) |  |  | 2,104 |  |  |  | 178 |  |  |  | 3,662 |  |  |  | 1,604 |
|  |  |  |  |  |  |  | Finance lease |  |  |  |  |  | Losses |  |  |  |
|  | Financial |  |  | Fixed |  |  | obligations and |  |  | Swap |  |  | on |  |  |  |
|  | assets |  |  | assets |  |  | long term loans |  |  | contract |  |  | income |  |  | Total |
|  | € in thousands |
Balance of deferred tax asset (liability) as at January 1, 2017 |  |  | (1,279 | ) |  |  | (3,061 | ) |  |  | 2,104 |  |  |  | 178 |  |  |  | 3,662 |  |  |  | 1,604 |
Changes recognized due to business combination |  |  | (7,678 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,791 |  |  |  | (4,887 | )
Changes recognized in profit or loss |  |  | 1,565 |  |  |  | (117 | ) |  |  | (84 | ) |  |  | (61 | ) |  |  | (2,225 | ) |  |  | (922 | )
Balance of deferred tax asset (liability) as at December 31, 2017 |  |  | (7,392 | ) |  |  | (3,178 | ) |  |  | 2,020 |  |  |  | 117 |  |  |  | 4,228 |  |  |  | (4,205 | )

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