{"id":1140724,"date":"2026-06-18T21:17:47","date_gmt":"2026-06-18T19:17:47","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr1995aa1525-hoge-raad-29-03-1995-30327\/"},"modified":"2026-06-18T21:17:47","modified_gmt":"2026-06-18T19:17:47","slug":"eclinlhr1995aa1525-hoge-raad-29-03-1995-30327","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1995aa1525-hoge-raad-29-03-1995-30327\/","title":{"rendered":"ECLI:NL:HR:1995:AA1525 Hoge Raad , 29-03-1995 \/ 30327"},"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 's-Gravenhage van 30 maart 1994 betreffende de haar voor het jaar 1989 opgelegde aanslag in de vennootschapsbelasting.<\/p>\n

1. Aanslag, bezwaar en geding voor het Hof Aan belanghebbende is voor het jaar 1989 een aanslag in de vennootschapsbelasting opgelegd naar een belastbaar bedrag van \u0192 207.100,–, met een verhoging wegens niet tijdige aangifte – na gedeeltelijke kwijtschelding – van \u0192 500,–, welke aanslag, na daartegen gemaakt bezwaar, bij uitspraak van de Inspecteur is gehandhaafd. Belanghebbende is tegen die uitspraak in beroep gekomen bij het Hof, dat deze uitspraak heeft bevestigd, onder handhaving van de verhoging. 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 Het middel kan niet tot cassatie leiden. Zulks behoeft, 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.<\/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 29 maart 1995 vastgesteld door de vice-president R.J.J. Jansen als voorzitter, en de raadsheren Van der Linde, De Moor, C.H.M. Jansen en Van der Putt-Lauwers, 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":[135733],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-1140724","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-135733","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:1995:AA1525 Hoge Raad , 29-03-1995 \/ 30327 - 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\/eclinlhr1995aa1525-hoge-raad-29-03-1995-30327\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:1995:AA1525 Hoge Raad , 29-03-1995 \/ 30327\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1995aa1525-hoge-raad-29-03-1995-30327\/\" \/>\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=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1525-hoge-raad-29-03-1995-30327\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1525-hoge-raad-29-03-1995-30327\\\/\",\"name\":\"ECLI:NL:HR:1995:AA1525 Hoge Raad , 29-03-1995 \\\/ 30327 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-18T19:17:47+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1525-hoge-raad-29-03-1995-30327\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1525-hoge-raad-29-03-1995-30327\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1525-hoge-raad-29-03-1995-30327\\\/#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:1995:AA1525 Hoge Raad , 29-03-1995 \\\/ 30327\"}]},{\"@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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