{"id":564892,"date":"2026-04-15T05:13:58","date_gmt":"2026-04-15T03:13:58","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2026605-hoge-raad-10-04-2026-25-00066\/"},"modified":"2026-04-15T05:13:58","modified_gmt":"2026-04-15T03:13:58","slug":"eclinlhr2026605-hoge-raad-10-04-2026-25-00066","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ar\/jurisprudences\/eclinlhr2026605-hoge-raad-10-04-2026-25-00066\/","title":{"rendered":"ECLI:NL:HR:2026:605 Hoge Raad , 10-04-2026 \/ 25\/00066"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 25\/00066<\/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

het COLLEGE VAN BURGEMEESTER EN WETHOUDERS VAN DE GEMEENTE DIEMEN<\/p>\n

op het beroep in cassatie tegen de uitspraak van het Gerechtshof Amsterdam van 5 december 2024, nr. 24\/10, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Amsterdam (nr. AMS 23\/1127) betreffende een aan belanghebbende opgelegde naheffingsaanslag in de parkeerbelasting.<\/p>\n

1Geding in cassatie<\/h3>\n

Belanghebbende, vertegenwoordigd door N.G.A. Voorbach, heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld.<\/p>\n

Het college van burgemeester en wethouders van de gemeente Diemen, vertegenwoordigd door [P], heeft een verweerschrift ingediend.<\/p>\n

2Beoordeling van het middel<\/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 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<\/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-564892","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:2026:605 Hoge Raad , 10-04-2026 \/ 25\/00066 - 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\/eclinlhr2026605-hoge-raad-10-04-2026-25-00066\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2026:605 Hoge Raad , 10-04-2026 \/ 25\/00066\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ar\/jurisprudences\/eclinlhr2026605-hoge-raad-10-04-2026-25-00066\/\" \/>\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=\"1 \u062f\u0642\u064a\u0642\u0629\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/eclinlhr2026605-hoge-raad-10-04-2026-25-00066\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/eclinlhr2026605-hoge-raad-10-04-2026-25-00066\\\/\",\"name\":\"ECLI:NL:HR:2026:605 Hoge Raad , 10-04-2026 \\\/ 25\\\/00066 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/#website\"},\"datePublished\":\"2026-04-15T03:13:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/eclinlhr2026605-hoge-raad-10-04-2026-25-00066\\\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/eclinlhr2026605-hoge-raad-10-04-2026-25-00066\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ar\\\/jurisprudences\\\/eclinlhr2026605-hoge-raad-10-04-2026-25-00066\\\/#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:2026:605 Hoge Raad , 10-04-2026 \\\/ 25\\\/00066\"}]},{\"@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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