{"id":1180062,"date":"2026-06-23T18:49:58","date_gmt":"2026-06-23T16:49:58","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2002ad8829-hoge-raad-01-02-2002-37204\/"},"modified":"2026-06-23T18:49:58","modified_gmt":"2026-06-23T16:49:58","slug":"eclinlhr2002ad8829-hoge-raad-01-02-2002-37204","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr2002ad8829-hoge-raad-01-02-2002-37204\/","title":{"rendered":"ECLI:NL:HR:2002:AD8829 Hoge Raad , 01-02-2002 \/ 37204"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> –<\/p>\n

Nr. 37.204<\/p>\n

1 februari 2002<\/p>\n

JV<\/p>\n

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te Leeuwarden van 4 mei 2001, nr. 99\/30089, betreffende na te melden beschikking in de zin van artikel 20i, lid 1, van de Wet op de inkomstenbelasting 1964.<\/p>\n

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

Bij beschikking van 7 juni 1999 heeft de Inspecteur de verkrijgingsprijs van door belanghebbende gehouden aandelen welke tot een aanmerkelijk belang behoren, vastgesteld op f 578.000, welke beschikking, na daartegen gemaakt bezwaar, bij uitspraak van de Inspecteur is gehandhaafd.<\/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 drie middelen voorgesteld.<\/p>\n

De Staatssecretaris van Financi\u00ebn heeft een verweerschrift ingediend.<\/p>\n

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

De middelen kunnen niet tot cassatie leiden. Zulks behoeft, gezien artikel 101a van de Wet op de rechterlijke organisatie, geen nadere motivering, nu de middelen 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 raadsheer F.W.G.M. van Brunschot als voorzitter, en de raadsheren D.G. van Vliet en P. Lourens, in tegenwoordigheid van de waarnemend griffier J.M. van Hooff, en in het openbaar uitgesproken op 1 februari 2002.<\/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":[135556],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-1180062","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-135556","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2002:AD8829 Hoge Raad , 01-02-2002 \/ 37204 - 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\/eclinlhr2002ad8829-hoge-raad-01-02-2002-37204\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2002:AD8829 Hoge Raad , 01-02-2002 \/ 37204\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr2002ad8829-hoge-raad-01-02-2002-37204\/\" \/>\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\\\/eclinlhr2002ad8829-hoge-raad-01-02-2002-37204\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2002ad8829-hoge-raad-01-02-2002-37204\\\/\",\"name\":\"ECLI:NL:HR:2002:AD8829 Hoge Raad , 01-02-2002 \\\/ 37204 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-23T16:49:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2002ad8829-hoge-raad-01-02-2002-37204\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2002ad8829-hoge-raad-01-02-2002-37204\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2002ad8829-hoge-raad-01-02-2002-37204\\\/#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:2002:AD8829 Hoge Raad , 01-02-2002 \\\/ 37204\"}]},{\"@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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