{"id":1126276,"date":"2026-06-17T04:35:36","date_gmt":"2026-06-17T02:35:36","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr1998aa2291-hoge-raad-10-06-1998-33297\/"},"modified":"2026-06-17T04:35:36","modified_gmt":"2026-06-17T02:35:36","slug":"eclinlhr1998aa2291-hoge-raad-10-06-1998-33297","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1998aa2291-hoge-raad-10-06-1998-33297\/","title":{"rendered":"ECLI:NL:HR:1998:AA2291 Hoge Raad , 10-06-1998 \/ 33297"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> –<\/p>\n

gewezen op het beroep in cassatie van de besloten vennootschap met beperkte aansprakelijkheid X B.V. te Z tegen de uitspraak van het Gerechtshof te Arnhem van 27 maart 1997 betreffende de haar voor het jaar 1994 opgelegde aanslag in de vennootschapsbelasting.<\/p>\n

1. Aanslag, bezwaar en geding voor het Hof Aan belanghebbende is voor het jaar 1994 een aanslag in de vennootschapsbelasting opgelegd, welke aanslag, na daartegen gemaakt bezwaar, bij uitspraak van de Inspec teur is verminderd tot een aanslag naar een belastbaar bedrag van f 38.351,–. Belanghebbende is tegen die uitspraak in beroep geko men 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 vertoog schrift het cassatieberoep bestreden.<\/p>\n

3. Beoordeling van de middelen van cassatie De middelen kunnen niet tot cassatie leiden. Zulks behoeft, gezien artikel 101a van de Wet op de rechter lijke organisatie, geen nadere motivering, nu de middelen niet nopen tot beantwoording van rechtsvragen in het belang van de rechtseenheid of de rechtsontwikke ling.<\/p>\n

4. Proceskosten De Hoge Raad acht geen termen aanwezig voor een veroordeling 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 10 juni 1998 vastgesteld door de vice-president R.J.J. Jansen als voorzitter, en de raadsheren Bellaart, Van Brunschot, Meij 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-1126276","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:AA2291 Hoge Raad , 10-06-1998 \/ 33297 - 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\/eclinlhr1998aa2291-hoge-raad-10-06-1998-33297\/\" \/>\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:AA2291 Hoge Raad , 10-06-1998 \/ 33297\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1998aa2291-hoge-raad-10-06-1998-33297\/\" \/>\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\\\/eclinlhr1998aa2291-hoge-raad-10-06-1998-33297\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2291-hoge-raad-10-06-1998-33297\\\/\",\"name\":\"ECLI:NL:HR:1998:AA2291 Hoge Raad , 10-06-1998 \\\/ 33297 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-17T02:35:36+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2291-hoge-raad-10-06-1998-33297\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2291-hoge-raad-10-06-1998-33297\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2291-hoge-raad-10-06-1998-33297\\\/#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:AA2291 Hoge Raad , 10-06-1998 \\\/ 33297\"}]},{\"@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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