{"id":1192929,"date":"2026-06-25T10:55:38","date_gmt":"2026-06-25T08:55:38","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2002af0636-hoge-raad-15-11-2002-36864\/"},"modified":"2026-06-25T10:55:38","modified_gmt":"2026-06-25T08:55:38","slug":"eclinlhr2002af0636-hoge-raad-15-11-2002-36864","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr2002af0636-hoge-raad-15-11-2002-36864\/","title":{"rendered":"ECLI:NL:HR:2002:AF0636 Hoge Raad , 15-11-2002 \/ 36864"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> –<\/p>\n

Nr. 36.864<\/p>\n

15 november 2002<\/p>\n

WHK<\/p>\n

gewezen op het beroep in cassatie van de Staatssecretaris van Financi\u00ebn tegen de uitspraak van het Gerechtshof te Arnhem van 22 december 2000, nr. 98\/03992, betreffende na te melden aan X B.V. te Z opgelegde naheffingsaanslag in de omzetbelasting.<\/p>\n

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

Aan belanghebbende is over het tijdvak 1 januari 1993 tot en met 31 december 1994 een naheffingsaanslag in de omzetbelasting opgelegd ten bedrage van \u0192 294.080, welke aanslag, 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 die uitspraak vernietigd en de naheffingsaanslag verminderd tot een berekend naar een bedrag van \u0192 277.917. De uitspraak van het Hof is aan dit arrest gehecht.<\/p>\n

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

De Staatssecretaris heeft tegen 's Hofs uitspraak beroep in cassatie ingesteld. Het beroepschrift in cassatie is aan dit arrest gehecht en maakt daarvan deel uit.<\/p>\n

3. Beoordeling van 's Hofs uitspraak naar aanleiding van het middel en ambtshalve<\/p>\n

3.1. Het middel bevat de klacht dat het Hof buiten de rechtsstrijd is getreden door het bedrag van de door belanghebbende ten onrechte niet afgedragen omzetbelasting te berekenen op \u0192 277.917 en de naheffingsaanslag dienovereenkomstig te verminderen. De stukken van het geding laten geen andere conclusie toe dan dat tussen partijen slechts in geschil was of ter zake van door belanghebbende in het tijdvak van 1 januari 1993 tot en met 31 december 1994 verrichte leveringen al dan niet het nultarief diende te worden toegepast. Het Hof is derhalve inderdaad buiten de rechtsstrijd getreden door, na te hebben geoordeeld dat dit tarief niet kon worden toegepast, tevens een oordeel te geven over de samenstelling van het nageheven bedrag.<\/p>\n

3.2. Het bedrag van de naheffingsaanslag is echter niet juist berekend, daar uitgegaan had dienen te worden van bedragen inclusief omzetbelasting. De naheffingsaanslag moet derhalve worden verminderd tot \u0192 250.286 (17,5\/117,5 x (\u0192 1.588.107,10 + \u0192 92.388)).<\/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:<\/p>\n

verklaart het beroep gegrond,<\/p>\n

vernietigt de uitspraak van het Hof, behoudens de beslissing omtrent het griffierecht,<\/p>\n

vernietigt de uitspraak van de Inspecteur,<\/p>\n

vermindert de naheffingsaanslag tot een aanslag ten bedrage van \u0192 250.286.<\/p>\n

Dit arrest is gewezen door de raadsheer D.G. van Vliet als voorzitter, en de raadsheren P. Lourens en J.W. van den Berge, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 15 november 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-1192929","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:AF0636 Hoge Raad , 15-11-2002 \/ 36864 - 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\/eclinlhr2002af0636-hoge-raad-15-11-2002-36864\/\" \/>\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:AF0636 Hoge Raad , 15-11-2002 \/ 36864\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr2002af0636-hoge-raad-15-11-2002-36864\/\" \/>\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\\\/eclinlhr2002af0636-hoge-raad-15-11-2002-36864\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2002af0636-hoge-raad-15-11-2002-36864\\\/\",\"name\":\"ECLI:NL:HR:2002:AF0636 Hoge Raad , 15-11-2002 \\\/ 36864 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-25T08:55:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2002af0636-hoge-raad-15-11-2002-36864\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2002af0636-hoge-raad-15-11-2002-36864\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2002af0636-hoge-raad-15-11-2002-36864\\\/#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:AF0636 Hoge Raad , 15-11-2002 \\\/ 36864\"}]},{\"@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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