{"id":1081770,"date":"2026-06-12T22:23:34","date_gmt":"2026-06-12T20:23:34","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr1998aa2516-hoge-raad-20-05-1998-33165\/"},"modified":"2026-06-12T22:23:34","modified_gmt":"2026-06-12T20:23:34","slug":"eclinlhr1998aa2516-hoge-raad-20-05-1998-33165","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1998aa2516-hoge-raad-20-05-1998-33165\/","title":{"rendered":"ECLI:NL:HR:1998:AA2516 Hoge Raad , 20-05-1998 \/ 33165"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> –<\/p>\n

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te Amsterdam van 6 februari 1997 betreffende na te melden naheffingsaanslag in de belasting van personenauto's en motorrijwielen.<\/p>\n

1. Aanslag, bezwaar en geding voor het Hof Aan belanghebbende is een naheffingsaanslag in de belasting van personenauto's en motorrijwielen opgelegd ten bedrage van f 44.807,– aan enkelvoudige belasting en f 22.403,– aan verhoging, welke aanslag, na daarte gen gemaakt bezwaar, bij uitspraak van de Inspecteur is gehandhaafd. Belanghebbende is tegen die uitspraak in beroep ge komen bij het Hof, dat deze uitspraak heeft bevestigd. De uitspraak van het Hof is aan dit arrest gehecht.<\/p>\n

2. Geding in cassatie Belanghebbende heeft tegen 's Hofs uitspraak beroep in cassatie ingesteld. Het beroepschrift in cassatie is aan dit arrest gehecht en maakt daarvan deel uit. De Staatssecretaris van Financi\u00ebn heeft bij vertoogschrift het cassatieberoep bestreden.<\/p>\n

3. Beoordeling van het middel van cassatie CONVGEGEVENS Het middel kan niet tot cassatie leiden. Zulks be hoeft, gezien artikel 101a van de Wet op de rechterlijke organisatie, geen nadere motivering, nu het middel niet noopt tot beantwoording van rechtsvragen in het belang van de rechtseenheid of de rechtsontwikkeling (HR 29 januari 1997, nummer 31592, BNB 1997\/102).<\/p>\n

4. Proceskosten De Hoge Raad acht geen termen aanwezig voor een ver oordeling in de proceskosten als bedoeld in artikel 5a van de Wet administratieve rechtspraak belastingzaken.<\/p>\n

5. Beslissing De Hoge Raad verwerpt het beroep.<\/p>\n

Dit arrest is op 20 mei 1998 vastgesteld door de vice-president R.J.J. Jansen als voorzitter, en de raadsheren Bellaart, De Moor, Van der Putt-Lauwers en Van Vliet, in tegenwoordigheid van de waarnemend griffier Van Hooff, en op die datum in het openbaar uitgesproken.<\/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":"

–<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"kji_country":[7669],"kji_court":[7834],"kji_chamber":[],"kji_year":[135734],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-1081770","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-135734","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:1998:AA2516 Hoge Raad , 20-05-1998 \/ 33165 - 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\/en\/jurisprudences\/eclinlhr1998aa2516-hoge-raad-20-05-1998-33165\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:1998:AA2516 Hoge Raad , 20-05-1998 \/ 33165\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1998aa2516-hoge-raad-20-05-1998-33165\/\" \/>\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=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2516-hoge-raad-20-05-1998-33165\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2516-hoge-raad-20-05-1998-33165\\\/\",\"name\":\"ECLI:NL:HR:1998:AA2516 Hoge Raad , 20-05-1998 \\\/ 33165 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-12T20:23:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2516-hoge-raad-20-05-1998-33165\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2516-hoge-raad-20-05-1998-33165\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2516-hoge-raad-20-05-1998-33165\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/criminal-law-attorneys-in-paris-counsel-and-strategic-defense\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"ECLI:NL:HR:1998:AA2516 Hoge Raad , 20-05-1998 \\\/ 33165\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/\",\"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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