{"id":1145727,"date":"2026-06-19T12:38:52","date_gmt":"2026-06-19T10:38:52","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr1998aa2297-hoge-raad-30-09-1998-33678\/"},"modified":"2026-06-19T12:38:52","modified_gmt":"2026-06-19T10:38:52","slug":"eclinlhr1998aa2297-hoge-raad-30-09-1998-33678","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1998aa2297-hoge-raad-30-09-1998-33678\/","title":{"rendered":"ECLI:NL:HR:1998:AA2297 Hoge Raad , 30-09-1998 \/ 33678"},"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 Leeuwarden van 22 augustus 1997 betreffende de hem voor het jaar 1994 opgelegde aanslag inkomstenbelasting\/premie volksverzekeringen.<\/p>\n

1. Aanslag, bezwaar en geding voor het Hof Aan belanghebbende is voor het jaar 1994 een aanslag inkomstenbelasting\/premie volksverzekeringen opgelegd naar een belastbaar inkomen van f 267.542,– met een aftrek elders belast van f 2.713,–, welke aanslag, na daartegen gemaakt bezwaar, bij uitspraak van de Inspecteur is gehandhaafd. Belanghebbende is van de uitspraak van de Inspecteur in beroep gekomen bij het Hof. Het Hof heeft die uitspraak vernietigd en de aanslag verminderd tot een aanslag naar een belastbaar inkomen van f 263.317,– met een aftrek elders belast ter grootte van 2.646\/289.866 van de te heffen belasting. 2. Geding in cassatie Belanghebbende heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld en daarbij een middel voorgesteld. De Staatssecretaris van Financi\u00ebn heeft een vertoogschrift ingediend.<\/p>\n

3. Beoordeling van het middel 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 30 september 1998 vastgesteld door de vice – president Stoffer als voorzitter, en de raadsheren Beukenhorst en Monn\u00e9, in tegenwoordigheid van de griffier Boorsma, 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-1145727","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:AA2297 Hoge Raad , 30-09-1998 \/ 33678 - 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\/eclinlhr1998aa2297-hoge-raad-30-09-1998-33678\/\" \/>\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:AA2297 Hoge Raad , 30-09-1998 \/ 33678\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1998aa2297-hoge-raad-30-09-1998-33678\/\" \/>\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\\\/eclinlhr1998aa2297-hoge-raad-30-09-1998-33678\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2297-hoge-raad-30-09-1998-33678\\\/\",\"name\":\"ECLI:NL:HR:1998:AA2297 Hoge Raad , 30-09-1998 \\\/ 33678 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-19T10:38:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2297-hoge-raad-30-09-1998-33678\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2297-hoge-raad-30-09-1998-33678\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2297-hoge-raad-30-09-1998-33678\\\/#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:AA2297 Hoge Raad , 30-09-1998 \\\/ 33678\"}]},{\"@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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