{"id":1180821,"date":"2026-06-23T21:23:58","date_gmt":"2026-06-23T19:23:58","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr1995aa1537-hoge-raad-22-03-1995-30205\/"},"modified":"2026-06-23T21:23:58","modified_gmt":"2026-06-23T19:23:58","slug":"eclinlhr1995aa1537-hoge-raad-22-03-1995-30205","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1995aa1537-hoge-raad-22-03-1995-30205\/","title":{"rendered":"ECLI:NL:HR:1995:AA1537 Hoge Raad , 22-03-1995 \/ 30205"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p><strong>Inhoudsindicatie.<\/strong> &#8211;<\/p>\n<p>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 Amsterdam van 8 maart 1994 betreffende de haar opgelegde naheffingsaanslag in de loonbelasting.<\/p>\n<p>1. Beoordeling van de ontvankelijkheid van het beroep in cassatie 1.1. Blijkens een door de Griffier van het Hof op de uitspraak gestelde aantekening is een afschrift van die uitspraak bij aangetekend schrijven aan partijen verzonden op 14 maart 1994. Het voor belanghebbende bestemde afschrift werd verzonden aan E te S ter attentie van D, die als gemachtigde van belanghebbende het beroepschrift tegen de naheffingsaanslag had ingediend. De uitspraak van het Hof vermeldt dat ter zitting van 7 december 1993 als gemachtigde van belanghebbend eis opgetreden F. Zij was toen en ook thans nog werkzaam als advocaat en belastingadviseur bij E te S en heeft namens belanghebbende beroep in cassatie ingesteld. 1.2. Het beroepschrift in cassatie is, blijkens een door de Griffier van het Hof daarop gestelde aantekening, op 27 april 1994 ter griffie van het Hof binnengekomen en blijkens het poststempel op de enveloppe waarin het beroepschrift is ontvangen op die datum ter post bezorgd. 1.3. De Griffier van de Hoge Raad heeft de gemachtigde van belanghebbende in de gelegenheid gesteld aan te tonen dat, hoewel te rekenen met ingang van 15 maart 1994 op 27 april 1994 meer dan zes weken waren verstreken, redelijkerwijs niet kan worden geoordeeld dat zij met het indienen van het beroepschrift in verzuim is geweest. 1.4. Anders dan F in haar brief van 27 juni 1994 betoogt, behoefde het Hof niet het enkele feit dat de gemachtigde &#8211; evenals de indiener van het beroepschrift tegen de naheffingsaanslag werkzaam bij E &#8211; ter zitting van 9 december 1993 als gemachtigde optrad niet te begrijpen dat D die hoedanigheid had verloren, zodat de termijn voor het instellen van beroep in cassatie aanving op 15 maart 1994. 1.5. Ook hetgeen de gemachtigde overigens nog heeft aangevoerd in haar brief van 27 juni 1994 vermag het in 1.2 bedoelde verzuim niet weg te nemen. 1.6. Het beroep is mitsdien niet-ontvankelijk.<\/p>\n<p>2. Beslissing De Hoge Raad verklaart belanghebbende niet-ontvankelijk in haar beroep in cassatie.<\/p>\n<p>Dit arrest is op 22 maart 1995 vastgesteld door de vice-president Stoffer als voorzitter, en de raadsheren Wildeboer en Fleers, in tegenwoordigheid van de waarnemend griffier Den Ouden<\/p>\n<p>, en op die datum in het openbaar uitgesproken.<\/p>\n<\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"http:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:HR:1995:AA1537\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>Rechtspraak.nl open data, Creative Commons Zero. Volume cible 1.8M decisions.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&#8211;<\/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-1180821","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":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.9 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>ECLI:NL:HR:1995:AA1537 Hoge Raad , 22-03-1995 \/ 30205 - 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\/eclinlhr1995aa1537-hoge-raad-22-03-1995-30205\/\" \/>\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:AA1537 Hoge Raad , 22-03-1995 \/ 30205\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1995aa1537-hoge-raad-22-03-1995-30205\/\" \/>\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\\\/eclinlhr1995aa1537-hoge-raad-22-03-1995-30205\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1537-hoge-raad-22-03-1995-30205\\\/\",\"name\":\"ECLI:NL:HR:1995:AA1537 Hoge Raad , 22-03-1995 \\\/ 30205 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-23T19:23:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1537-hoge-raad-22-03-1995-30205\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1537-hoge-raad-22-03-1995-30205\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1537-hoge-raad-22-03-1995-30205\\\/#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:AA1537 Hoge Raad , 22-03-1995 \\\/ 30205\"}]},{\"@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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