{"id":1155338,"date":"2026-06-20T17:27:18","date_gmt":"2026-06-20T15:27:18","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr1992aa1835-hoge-raad-27-05-1992-27970\/"},"modified":"2026-06-20T17:27:18","modified_gmt":"2026-06-20T15:27:18","slug":"eclinlhr1992aa1835-hoge-raad-27-05-1992-27970","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1992aa1835-hoge-raad-27-05-1992-27970\/","title":{"rendered":"ECLI:NL:HR:1992:AA1835 Hoge Raad , 27-05-1992 \/ 27970"},"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 14 januari 1991 betreffende de hem voor het jaar 1987 opgelegde aanslag in de inkomstenbelasting.<\/p>\n

1. Aanslag, bezwaar en geding voor het Hof. Aan belanghebbende is voor het jaar 1987 een aanslag in de inkomstenbelasting opgelegd, welke aanslag, na daartegen gemaakt bezwaar, bij uitspraak van de Inspecteur is verminderd tot een aanslag naar een belastbaar inkomen van \u0192 26.964,–. Belanghebbende is van de uitspraak van de Inspecteur in beroep gekomen bij het Hof. Het Hof heeft die uitspraak bevestigd.<\/p>\n

2. Geding in cassatie. Belanghebbende heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld en daarbij enige klachten aangevoerd. De Staatssecretaris van Financi\u00ebn heeft een vertoogschrift ingediend.<\/p>\n

3. Beoordeling van de klachten. Het oordeel van het Hof dat belanghebbende niet erin is geslaagd aannemelijk te maken dat de in aftrek te brengen uitgaven voor levensonderhoud van verwanten hoger is dan \u0192 2.600,–, kan als berustende op de aan het Hof voorbehouden waardering van de bewijsmiddelen en geen nadere motivering behoevende, in cassatie niet met vrucht worden bestreden. De klachten falen derhalve.<\/p>\n

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

Dit arrest is gewezen door de vice-president Stoffer als voorzitter, en de raadsheren Mijnssen en Urlings, in tegenwoordigheid van de waarnemend griffier Zandhuis, in raadkamer van 27 mei 1992.<\/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":[138318],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-1155338","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-138318","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:1992:AA1835 Hoge Raad , 27-05-1992 \/ 27970 - 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\/eclinlhr1992aa1835-hoge-raad-27-05-1992-27970\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:1992:AA1835 Hoge Raad , 27-05-1992 \/ 27970\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1992aa1835-hoge-raad-27-05-1992-27970\/\" \/>\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\\\/eclinlhr1992aa1835-hoge-raad-27-05-1992-27970\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1992aa1835-hoge-raad-27-05-1992-27970\\\/\",\"name\":\"ECLI:NL:HR:1992:AA1835 Hoge Raad , 27-05-1992 \\\/ 27970 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-20T15:27:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1992aa1835-hoge-raad-27-05-1992-27970\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1992aa1835-hoge-raad-27-05-1992-27970\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1992aa1835-hoge-raad-27-05-1992-27970\\\/#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:1992:AA1835 Hoge Raad , 27-05-1992 \\\/ 27970\"}]},{\"@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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