{"id":1175798,"date":"2026-06-23T06:28:58","date_gmt":"2026-06-23T04:28:58","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2004ao9043-hoge-raad-23-04-2004-38654\/"},"modified":"2026-06-23T06:28:58","modified_gmt":"2026-06-23T04:28:58","slug":"eclinlhr2004ao9043-hoge-raad-23-04-2004-38654","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr2004ao9043-hoge-raad-23-04-2004-38654\/","title":{"rendered":"ECLI:NL:HR:2004:AO9043 Hoge Raad , 23-04-2004 \/ 38654"},"content":{"rendered":"
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Inhoudsindicatie.<\/strong> Art. 35 Meststoffenwet. Tarief bestemmingsheffing afhankelijk van accountantsverklaring. Geen sprake van discriminatoire wetgeving. Art. 8 AWR. Belanghebbende was uitgenodigd tot het doen van aangifte.<\/p>\n

Nr. 38.654<\/p>\n

23 april 2004<\/p>\n

wv<\/p>\n

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te 's-Hertogenbosch van 29 augustus 2002, nr. 00\/02234, betreffende na te melden op aangifte voldaan bedrag aan bestemmingsheffing.<\/p>\n

1. Aangifte, bezwaar en geding voor het Hof<\/p>\n

Belanghebbende heeft voor het jaar 1998 op aangifte een bedrag van \u0192 100 aan bestemmingsheffing op grond van de Meststoffenwet voldaan. Belanghebbende heeft tegen dat bedrag bezwaar gemaakt. De Inspecteur Bureau Heffingen heeft het bezwaar bij uitspraak van 29 mei 2000 ongegrond verklaard.<\/p>\n

Belanghebbende is tegen die uitspraak in beroep gekomen bij het Hof.<\/p>\n

Het Hof heeft het beroep ongegrond verklaard.<\/p>\n

2. Geding in cassatie<\/p>\n

Belanghebbende heeft tegen 's Hofs uitspraak beroep in cassatie ingesteld en daarbij enkele klachten aangevoerd.<\/p>\n

De minister van Landbouw, Natuurbeheer en Visserij heeft een verweerschrift ingediend.<\/p>\n

Belanghebbende heeft een conclusie van repliek ingediend.<\/p>\n

De Minister heeft een conclusie van dupliek ingediend.<\/p>\n

Naar aanleiding van de conclusie van dupliek heeft belanghebbende nog een geschrift ingediend. Daarop kan geen acht worden geslagen, nu de wet niet de mogelijkheid biedt zodanig stuk in te dienen.<\/p>\n

3. Beoordeling van de klachten<\/p>\n

De klachten kunnen niet tot cassatie leiden. Zulks behoeft, gezien artikel 81 van de Wet op de rechterlijke organisatie, geen nadere motivering, nu de klachten niet nopen tot beantwoording van rechtsvragen in het belang van de rechtseenheid of de rechtsontwikkeling.<\/p>\n

4. Proceskosten<\/p>\n

De Hoge Raad acht geen termen aanwezig voor een veroordeling in de proceskosten.<\/p>\n

5. Beslissing<\/p>\n

De Hoge Raad verklaart het beroep ongegrond.<\/p>\n

Dit arrest is gewezen door de vice-president A.G. Pos als voorzitter, en de raadsheren L. Monn\u00e9 en C.J.J. van Maanen, in tegenwoordigheid van de waarnemend griffier A.I. Boussak-Leeksma, en in het openbaar uitgesproken op 23 april 2004.<\/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":"

Art. 35 Meststoffenwet. Tarief bestemmingsheffing afhankelijk van accountantsverklaring. Geen sprake van discriminatoire wetgeving. Art. 8 AWR. Belanghebbende was uitgenodigd tot het doen van aangifte.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"kji_country":[7669],"kji_court":[7834],"kji_chamber":[],"kji_year":[135725],"kji_subject":[7646],"kji_keyword":[27136,107620,144117,11414,12851],"kji_language":[7671],"class_list":["post-1175798","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-135725","kji_subject-divers","kji_keyword-accountantsverklaring","kji_keyword-afhankelijk","kji_keyword-bestemmingsheffing","kji_keyword-meststoffenwet","kji_keyword-tarief","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2004:AO9043 Hoge Raad , 23-04-2004 \/ 38654 - 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\/eclinlhr2004ao9043-hoge-raad-23-04-2004-38654\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2004:AO9043 Hoge Raad , 23-04-2004 \/ 38654\" \/>\n<meta property=\"og:description\" content=\"Art. 35 Meststoffenwet. 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