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Taxes on Income (Tables) | 12 Months Ended
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Dec. 31, 2022
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 |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | € in thousands |
Current tax expense |  |  |  |  |  |  |  |  |
Current year |  |  | (2,201 | ) |  |  | *(978 | ) |  |  | (119 | )
Adjustments for prior years, net |  |  | (2,936 | ) |  |  | — |  |  |  | (4 | )
|  |  | (5,137 | ) |  |  | (978 | ) |  |  | (123 | )
Deferred tax income |  |  |  |  |  |  |  |  |  |  |  |
Creation and reversal of temporary differences |  |  | 98 |  |  |  | *3,259 |  |  |  | 248 |
Adjustments for prior years, net |  |  | 2,936 |  |  |  | - |  |  |  | - |
|  |  | 3,034 |  |  |  | *3,259 |  |  |  | 248 |
Tax benefit (taxes in income) |  |  | (2,103 | ) |  |  | 2,281 |  |  |  | 125 |
* Restated following application of an amendment to IAS 16 - see Note 2C.
Schedule of Theoretical Tax | C. Reconciliation between the theoretical tax on the pre-tax profit and the tax expense:
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | € in thousands |
Profit (loss) before taxes on income |  |  | 2,243 |  |  |  | (21,921 | ) |  |  | (6,293 | )
Primary tax rate of the Company |  |  | 23 | % |  |  | 23 | % |  |  | 23 | %
Tax benefit (tax expenses) calculated according to the Company’s primary tax rate |  |  | (516 | ) |  |  | 5,042 |  |  |  | 1,447 |
Additional tax saving in respect of: |  |  |  |  |  |  |  |  |  |  |  |
Different tax rate of foreign subsidiaries |  |  | (526 | ) |  |  | (76 | ) |  |  | (576 | )
Neutralization of tax calculated in respect of the Company’s share in profits of equity accounted investees |  |  | 277 |  |  |  | 27 |  |  |  | 351 |
Difference between measurement basis of income (expenses) for tax purposes and measurement basis of income (expenses) for financial reporting purposes |  |  | (706 | ) |  |  | - |  |  |  | - |
Changes in deferred taxes for tax losses and benefits from previous years for which deferred taxes were not created in the past |  |  | 282 |  |  |  | - |  |  |  | 483 |
Utilization of tax losses and benefits from prior years for which deferred taxes were not created |  |  | 566 |  |  |  | - |  |  |  | - |
Change in temporary differences for which deferred tax were not recognized |  |  | - |  |  |  | 65 |  |  |  | 325 |
Current year tax losses and benefits for which deferred taxes were not created |  |  | (1,345 | ) |  |  | (2,770 | ) |  |  | (1,910 | )
Tax benefit (tax expenses) in respect to previous years and others |  |  | (135 | ) |  |  | (7 | ) |  |  | 5 |
Actual tax benefit (taxes on income) |  |  | (2,103 | ) |  |  | 2,281 |  |  |  | 125 |
Schedule of Deferred Taxes | E. Deferred taxes:
|  | Financial |  |  | Fixed |  |  | Swap |  |  | Carry- forward tax |  |  |  |
|  | assets |  |  | assets and leases |  |  | contract |  |  | losses |  |  | Total |
|  | € in thousands |
Balance of deferred tax asset (liability) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
as at January 1, 2022 |  |  | (6,964 | ) |  |  | * (1,555 | ) |  |  | 5,400 |  |  |  | 7,027 |  |  |  | * 3,908 |
Changes recognized in profit or loss |  |  | 3,065 |  |  |  | (569 | ) |  |  | - |  |  |  | 538 |  |  |  | 3,034 |
Changes recognized in other comprehensive income |  |  | 257 |  |  |  | - |  |  |  | 9,544 |  |  |  | (3 | ) |  |  | 9,798 |
Balance of deferred tax asset (liability) as at |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2022 |  |  | (3,642 | ) |  |  | (2,124 | ) |  |  | 14,944 |  |  |  | 7,562 |  |  |  | 16,740 |
* Restated following application of an amendment to IAS 16 - see Note 2C.
|  | Financial |  |  | Fixed |  |  | Swap |  |  | Carry- forward tax |  |  |  |
|  | assets |  |  | assets and leases |  |  | 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 |  |  |  | *(46 | ) |  |  | - |  |  |  | 2,379 |  |  |  | 3,259 |
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 | ) |  |  | * (1,555 | ) |  |  | 5,400 |  |  |  | 7,027 |  |  |  | 3,908 |
* Restated following application of an amendment to IAS 16 - see Note 2C.

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