{"id":562266,"date":"2026-04-14T23:19:19","date_gmt":"2026-04-14T21:19:19","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2026618-hoge-raad-10-04-2026-25-04274-2\/"},"modified":"2026-04-14T23:19:19","modified_gmt":"2026-04-14T21:19:19","slug":"eclinlhr2026618-hoge-raad-10-04-2026-25-04274-2","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ar\/jurisprudences\/eclinlhr2026618-hoge-raad-10-04-2026-25-04274-2\/","title":{"rendered":"ECLI:NL:HR:2026:618 Hoge Raad , 10-04-2026 \/ 25\/04274"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> HR verklaart het beroep in cassatie n-o met toepassing van art. 80a RO.<\/p>\n

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 25\/04274<\/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

vertegenwoordigd door [P],<\/p>\n

op het beroep in cassatie tegen de uitspraak van het Gerechtshof Amsterdam van 15 juli 2025, nrs. 25\/260, 25\/261 en 25\/262, betreffende de aan belanghebbende voor de jaren 2017 tot en met 2019 opgelegde aanslagen in de inkomstenbelasting\/premie volksverzekeringen.<\/p>\n

1Het eerste geding in cassatie<\/h3>\n

Bij arrest van de Hoge Raad van 20 december 2024, ECLI:NL:HR:2024:1182, is vernietigd de uitspraak van het Gerechtshof Den Haag van 4 oktober 2023, ECLI:NL:GHDHA:2023:2026, met verwijzing van het geding naar het Gerechtshof Amsterdam ter verdere behandeling en beslissing van de zaak met inachtneming van het arrest.<\/p>\n

2Het tweede geding in cassatie<\/h3>\n

Belanghebbende heeft tegen het oordeel van het Gerechtshof Amsterdam beroep in cassatie ingesteld.<\/p>\n

De Staatssecretaris heeft een verweerschrift ingediend.<\/p>\n

3Beoordeling van de ontvankelijkheid van het beroep in cassatie<\/h3>\n

De Hoge Raad heeft de klachten over de uitspraak van het Hof beoordeeld. De procureur-generaal bij de Hoge Raad heeft de gelegenheid gekregen een advies uit te brengen. De Hoge Raad is tot het oordeel gekomen dat het cassatieberoep duidelijk niet kan slagen. Hij zal daarom gebruikmaken van de mogelijkheid om het beroep zonder verdere motivering niet-ontvankelijk te verklaren (zie artikel 80a van de Wet op de rechterlijke organisatie).<\/p>\n

4Proceskosten<\/h3>\n

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

5Beslissing<\/h3>\n

De Hoge Raad verklaart het beroep in cassatie niet-ontvankelijk.<\/p>\n

Dit arrest is gewezen door de vice-president J.A.R. van Eijsden als voorzitter, en de raadsheren M.T. Boerlage en W.A.P. van Roij, 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:GHAMS:2025:1956.<\/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":"

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