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Ruling: Last time we saw that in regards to the basic contractual obligations, pl was justified in his claims.
Regarding the claim of not receiving a proper receipt, we note that during the three years of actual rental, def did not request such receipts. To introduce the complaint retroactively after closing the business is a disingenuous attempt to get out of paying, as it seems clear that def was mochel any such rights. On the other hand, the contract does say that pl should provide such receipts, and there is a machloket whether mechila works on an obligation written in a contract. However, the accepted opinion is that mechila does work (Rama, CM 241:2; Taz, CM 12:8; Aruch Hashulchan, CM 241:3). Furthermore, those with pl’s business status (osek patur) do not produce VAT-related receipts, and therefore the request is moot. (There is a discussion of whether if pl were to blame, def could seize payment due to indirect damage they caused.) Although pl could have given some receipt, def could have arranged the tax exemption without them. Finally, since def closed the business without profits, there were no profits on which to pay taxes for which the receipts could have helped.
Regarding the painting of the unit, although it is common for tenants to have to do so, if the landlord demands that it should be done, it should be written in the contract. In this case, it was not, and so def is not obligated.
During the time under def’s obligation, the Coronavirus pandemic broke out and caused businesses to be closed.
P'ninat Mishpat (834)
Beit Din Eretz Hemda - Gazit
677 - A Commercial Rental for a Closed Business – part I
678 - A Commercial Rental for a Closed Business – part II
679 - A Commercial Rental for a Closed Business – part III
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Beit Din Eretz Hemda - Gazit

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