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Taxes on Income (Tables) | 12 Months Ended
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Dec. 31, 2019
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 |
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | € in thousands |
Current tax income (expense) |  |  |  |  |  |  |  |  |
Current year |  |  | (741 | ) |  |  | (438 | ) |  |  | (494 | )
Adjustments for prior years, net |  |  | (14 | ) |  |  | 26 |  |  |  | 1,044 |
|  |  | (755 | ) |  |  | (412 | ) |  |  | 550 |
Deferred tax income |  |  |  |  |  |  |  |  |  |  |  |
Creation and reversal of temporary differences |  |  | 1,042 |  |  |  | 197 |  |  |  | (922 | )
Actual Tax benefit (tax on income) |  |  | 287 |  |  |  | (215 | ) |  |  | (372
Schedule of Theoretical Tax | Reconciliation between the theoretical tax on the pre-tax profit and the tax expense:
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | € in thousands |
Profit (loss) before taxes on income |  |  | 9,497 |  |  |  | 819 |  |  |  | (6,269 | )
Primary tax rate of the Company |  |  | 23 | % |  |  | 23 | % |  |  | 24 | %
Tax calculated according to the Company’s primary tax rate |  |  | (2,184 | ) |  |  | (188 | ) |  |  | 1,505 |
Additional tax (tax saving) in respect of: |  |  |  |  |  |  |  |  |  |  |  |
Different tax rate of foreign subsidiaries |  |  | (11 | ) |  |  | 45 |  |  |  | (106 | )
Neutralization of tax calculated in respect of the Company’s share in profits of equity accounted investees |  |  | 710 |  |  |  | 585 |  |  |  | 367 |
Changes in deferred taxes for tax losses and benefits from previous years for which deferred taxes were not created in the past |  |  | 3,681 |  |  |  | - |  |  |  | (448 | )
Change in temporary differences for which deferred tax were not recognized |  |  | (166 | ) |  |  | (576 | ) |  |  | (359 | )
Current year tax losses and benefits for which deferred taxes were not created |  |  | (1,740 | ) |  |  | (136 | ) |  |  | (1,142 | )
Tax benefit (taxes) in respect to previous years and others |  |  | (3 | ) |  |  | 55 |  |  |  | (189 | )
Actual Tax benefit (tax on income) |  |  | 287 |  |  |  | (215 | ) |  |  | (372 | )
Schedule of Deferred Taxes |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Carry- |  |  |  |
|  | Financial |  |  | Fixed |  |  | Long term |  |  | Swap |  |  | forward tax |  |  |  |
|  | assets |  |  | assets |  |  | loans |  |  | contract |  |  | losses |  |  | Total |
|  | € in thousands |
Balance of deferred tax asset (liability) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
as at January 1, 2019 |  |  | (6,935 | ) |  |  | (1,916 | ) |  |  | 710 |  |  |  | 198 |  |  |  | 4,147 |  |  |  | (3,796 | )
Changes recognized in profit or loss |  |  | 719 |  |  |  | 865 |  |  |  | (97 | ) |  |  | (27 | ) |  |  | (418 | ) |  |  | 1,042 |
Changes recognized due to sale of operation |  |  | - |  |  |  | (243 | ) |  |  | (613 | ) |  |  | (261 | ) |  |  | (555 | ) |  |  | (1,672 | )
Changes recognized in other comprehensive income |  |  | (756 | ) |  |  | - |  |  |  | - |  |  |  | 768 |  |  |  | 232 |  |  |  | 244 |
Balance of deferred tax asset (liability) as at |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2019 |  |  | (6,972 | ) |  |  | (1,294 | ) |  |  | - |  |  |  | 678 |  |  |  | 3,406 |  |  |  | (4,182 | )
|  |  |  |  |  |  |  |  |  |  |  |  |  | Carry- |  |  |  |
|  | Financial |  |  | Fixed |  |  | Long term |  |  | Swap |  |  | forward tax |  |  |  |
|  | assets |  |  | assets |  |  | loans |  |  | contract |  |  | losses |  |  | Total |
|  | € in thousands |
Balance of deferred tax asset (liability) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
as at January 1, 2018 |  |  | (7,392 | ) |  |  | (3,178 | ) |  |  | 2,020 |  |  |  | 117 |  |  |  | 4,228 |  |  |  | (4,205 | )
Changes recognized due to business combination |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2 |  |  |  | 2 |
Changes recognized in profit or loss |  |  | 200 |  |  |  | 1,262 |  |  |  | (1,310 | ) |  |  | 39 |  |  |  | 6 |  |  |  | 197 |
Changes recognized in other comprehensive income |  |  | 257 |  |  |  | - |  |  |  | - |  |  |  | 42 |  |  |  | (89 | ) |  |  | 210 |
Balance of deferred tax asset (liability) as at |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2018 |  |  | (6,935 | ) |  |  | (1,916 | ) |  |  | 710 |  |  |  | 198 |  |  |  | 4,147 |  |  |  | (3,796 | )

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