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Taxes on Income (Tables) | 12 Months Ended
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Dec. 31, 2021
Major components of tax expense (income) [abstract] |
Schedule of Composition of Income Tax Benefit (Taxes on Income) |
| B. | Composition of income tax benefit (taxes on income):
|  | For the year ended December 31 |
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | € in thousands |
Current tax income (expense) |  |  |  |  |  |  |  |  |
Current year |  |  | (978 | ) |  |  | (119 | ) |  |  | (741 | )
Adjustments for prior years, net |  |  | - |  |  |  | (4 | ) |  |  | (14 | )
|  |  | (978 | ) |  |  | (123 | ) |  |  | (755 | )
Deferred tax income |  |  |  |  |  |  |  |  |  |  |  |
Creation and reversal of temporary differences |  |  | 3,467 |  |  |  | 248 |  |  |  | 1,042 |
Tax benefit |  |  | 2,489 |  |  |  | 125 |  |  |  | 287 |
Schedule of Theoretical Tax |
| C. | Reconciliation between the theoretical tax on the pre-tax profit and the tax expense:
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | € in thousands |
Profit (loss) before taxes on income |  |  | (22,753 | ) |  |  | (6,293 | ) |  |  | 9,497 |
Primary tax rate of the Company |  |  | 23 | % |  |  | 23 | % |  |  | 23 | %
Tax calculated according to the Company’s primary tax rate |  |  | 5,233 |  |  |  | 1,447 |  |  |  | (2,184 | )
Additional tax (tax saving) in respect of: |  |  |  |  |  |  |  |  |  |  |  |
Different tax rate of foreign subsidiaries |  |  | (59 | ) |  |  | (576 | ) |  |  | (11 | )
Neutralization of tax calculated in respect of the Company’s share in profits of equity accounted investees |  |  | 27 |  |  |  | 351 |  |  |  | 710 |
Changes in deferred taxes for tax losses and benefits from previous years for which deferred taxes were not created in the past |  |  | - |  |  |  | 483 |  |  |  | 3,681 |
Change in temporary differences for which deferred tax were not recognized |  |  | 65 |  |  |  | 325 |  |  |  | (166 | )
Current year tax losses and benefits for which deferred taxes were not created |  |  | (2,770 | ) |  |  | (1,910 | ) |  |  | (1,740 | )
Tax benefit (taxes) in respect to previous years and others |  |  | (7 | ) |  |  | 5 |  |  |  | (3 | )
Actual Tax benefit |  |  | 2,489 |  |  |  | 125 |  |  |  | 287 |
Schedule of Deferred Taxes |
|  | Financial |  |  | Fixed |  |  | Swap |  |  | Carry- forward tax |  |  |  |
|  | assets |  |  | assets |  |  | contract |  |  | losses |  |  | Total |
|  | € in thousands |
Balance of deferred tax asset (liability) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
as at January 1, 2021 |  |  | (7,064 | ) |  |  | (1,509 | ) |  |  | (168 | ) |  |  | 4,540 |  |  |  | (4,201 | )
Changes recognized in profit or loss |  |  | 926 |  |  |  | 162 |  |  |  | - |  |  |  | 2,379 |  |  |  | 3,467 |
Changes recognized in other comprehensive income |  |  | (826 | ) |  |  | - |  |  |  | 5,568 |  |  |  | 108 |  |  |  | 4,850 |
Balance of deferred tax asset (liability) as at |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2021 |  |  | (6,964 | ) |  |  | (1,347 | ) |  |  | 5,400 |  |  |  | 7,027 |  |  |  | 4,116 |
|  | Financial |  |  | Fixed |  |  | Swap |  |  | Carry- forward tax |  |  |  |
|  | assets |  |  | assets |  |  | contract |  |  | losses |  |  | Total |
|  | € in thousands |
Balance of deferred tax asset (liability) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
as at January 1, 2020 |  |  | (6,972 | ) |  |  | (1,294 | ) |  |  | 678 |  |  |  | 3,406 |  |  |  | (4,182 | )
Changes recognized in profit or loss |  |  | (219 | ) |  |  | 704 |  |  |  | - |  |  |  | (237 | ) |  |  | 248 |
Changes recognized due to business combination |  |  | - |  |  |  | (919 | ) |  |  | - |  |  |  | 1,407 |  |  |  | 488 |
Changes recognized in other comprehensive income |  |  | 127 |  |  |  | - |  |  |  | (846 | ) |  |  | (36 | ) |  |  | (755 | )
Balance of deferred tax asset (liability) as at |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2020 |  |  | (7,064 | ) |  |  | (1,509 | ) |  |  | (168 | ) |  |  | 4,540 |  |  |  | (4,201 | )

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