{"id":562256,"date":"2026-04-14T23:19:11","date_gmt":"2026-04-14T21:19:11","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2026604-hoge-raad-10-04-2026-24-04282-2\/"},"modified":"2026-04-14T23:19:11","modified_gmt":"2026-04-14T21:19:11","slug":"eclinlhr2026604-hoge-raad-10-04-2026-24-04282-2","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ar\/jurisprudences\/eclinlhr2026604-hoge-raad-10-04-2026-24-04282-2\/","title":{"rendered":"ECLI:NL:HR:2026:604 Hoge Raad , 10-04-2026 \/ 24\/04282"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> HR: 81.1 RO.<\/p>\n

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 24\/04282<\/p>\n

Datum 10 april 2026<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

[X] (hierna: belanghebbende)<\/p>\n

tegen<\/p>\n

de STAATSSECRETARIS VAN FINANCI\u00cbN<\/p>\n

op het beroep in cassatie tegen de uitspraak van het Gerechtshof 's-Hertogenbosch van 16 oktober 2024, nrs. 23\/399 tot en met 23\/406, op het hoger beroep van belanghebbende tegen uitspraken van de Rechtbank Zeeland-West-Brabant (nrs. BRE 21\/4059 tot en met BRE 21\/4066) betreffende de aan belanghebbende voor de jaren 2010 tot en met 2017 opgelegde aanslagen in de inkomstenbelasting\/premie volksverzekeringen en de daarbij gegeven beschikkingen inzake heffingsrente voor de jaren 2010 tot en met 2012 en belastingrente voor de jaren 2014 tot en met 2017.<\/p>\n

1Geding in cassatie<\/h3>\n

Belanghebbende, vertegenwoordigd door C.M.J.E.P. Meerts, heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld.<\/p>\n

De Staatssecretaris, vertegenwoordigd door [P], heeft een verweerschrift ingediend.<\/p>\n

Belanghebbende heeft een conclusie van repliek ingediend.<\/p>\n

2Beoordeling van de klachten<\/h3>\n

De Hoge Raad heeft de klachten over de uitspraak van het Hof beoordeeld. De uitkomst hiervan is dat deze klachten niet kunnen leiden tot vernietiging van die uitspraak. De Hoge Raad hoeft niet te motiveren waarom hij tot dit oordeel is gekomen. Bij de beoordeling van deze klachten is het namelijk niet nodig om antwoord te geven op vragen die van belang zijn voor de eenheid of de ontwikkeling van het recht (zie artikel 81, lid 1, van de Wet op de rechterlijke organisatie).<\/p>\n

3Proceskosten<\/h3>\n

De Hoge Raad ziet geen aanleiding voor een veroordeling in de proceskosten.<\/p>\n

4Beslissing<\/h3>\n

De Hoge Raad verklaart het beroep in cassatie ongegrond.<\/p>\n

Dit arrest is gewezen door de vice-president J.A.R. van Eijsden als voorzitter, en de raadsheren M.T. Boerlage en A.E.H. van der Voort Maarschalk, in tegenwoordigheid van de waarnemend griffier J.P.J. van Kampen, en in het openbaar uitgesproken op 10 april 2026.<\/p>\n

Voetnoten<\/h3>\n
    \n
  1. ECLI:NL:GHSHE:2024:3245.<\/li>\n<\/ol>\n<\/div>\n
    \n

    Sources officielles :<\/strong> consulter la page source<\/a><\/p>\n

    Rechtspraak.nl open data, Creative Commons Zero. Volume cible 1.8M decisions.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    HR: 81.1 RO.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7669],"kji_court":[7834],"kji_chamber":[],"kji_year":[7610],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-562256","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-7610","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2026:604 Hoge Raad , 10-04-2026 \/ 24\/04282 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ar\/jurisprudences\/eclinlhr2026604-hoge-raad-10-04-2026-24-04282-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2026:604 Hoge Raad , 10-04-2026 \/ 24\/04282\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ar\/jurisprudences\/eclinlhr2026604-hoge-raad-10-04-2026-24-04282-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0648\u0642\u062a \u0627\u0644\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u064f\u0642\u062f\u0651\u0631\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u062f\u0642\u064a\u0642\u062a\u0627\u0646\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/eclinlhr2026604-hoge-raad-10-04-2026-24-04282-2\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/eclinlhr2026604-hoge-raad-10-04-2026-24-04282-2\\\/\",\"name\":\"ECLI:NL:HR:2026:604 Hoge Raad , 10-04-2026 \\\/ 24\\\/04282 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#website\"},\"datePublished\":\"2026-04-14T21:19:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/eclinlhr2026604-hoge-raad-10-04-2026-24-04282-2\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/eclinlhr2026604-hoge-raad-10-04-2026-24-04282-2\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/eclinlhr2026604-hoge-raad-10-04-2026-24-04282-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/%d9%85%d8%ad%d8%a7%d9%85%d9%88%d9%86-%d9%85%d8%aa%d8%ae%d8%b5%d8%b5%d9%88%d9%86-%d9%81%d9%8a-%d8%a7%d9%84%d9%82%d8%a7%d9%86%d9%88%d9%86-%d8%a7%d9%84%d8%ac%d9%86%d8%a7%d8%a6%d9%8a-%d8%a8%d8%a8%d8%a7\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"ECLI:NL:HR:2026:604 Hoge Raad , 10-04-2026 \\\/ 24\\\/04282\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. 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