{"id":1198887,"date":"2026-06-26T11:14:55","date_gmt":"2026-06-26T09:14:55","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2000aa7252-hoge-raad-27-09-2000-35295\/"},"modified":"2026-06-26T11:14:55","modified_gmt":"2026-06-26T09:14:55","slug":"eclinlhr2000aa7252-hoge-raad-27-09-2000-35295","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr2000aa7252-hoge-raad-27-09-2000-35295\/","title":{"rendered":"ECLI:NL:HR:2000:AA7252 Hoge Raad , 27-09-2000 \/ 35295"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> –<\/p>\n

Nr. 35295<\/p>\n

27 september 2000<\/p>\n

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te \u2019s-Gravenhage van 30 maart 1999 betreffende na te melden aan haar opgelegde naheffingsaanslag in de overdrachtsbelasting.<\/p>\n

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

Aan belanghebbende is ter zake van de verkrijging van de onverdeelde helft van een onroerende zaak een naheffingsaanslag in de overdrachtsbelasting opgelegd ten bedrage van f 3.600,–, met een verhoging van 100 percent van de nageheven belasting, welke verhoging bij besluit van de Inspecteur geheel is kwijtgescholden. De naheffingsaanslag is, na daartegen gemaakt bezwaar, bij uitspraak van de Inspecteur gehandhaafd.<\/p>\n

Belanghebbende is van de uitspraak van de Inspecteur in beroep gekomen bij het Hof.<\/p>\n

Het Hof heeft die uitspraak bevestigd. De uitspraak van het Hof is aan dit arrest gehecht.<\/p>\n

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

Belanghebbende heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld. Het beroepschrift in cassatie is aan dit arrest gehecht en maakt daarvan deel uit.<\/p>\n

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

3. Beoordeling van het middel<\/p>\n

Het middel betoogt dat op grond van het Besluit van de Staatssecretaris van Financi\u00ebn van 22 april 1996, nr. VB96\/1033 ook voor de berekening van de overdrachts-belasting de forfaitaire waarderingsregel van artikel 21, lid 4, van de Successiewet 1956 dient te worden toegepast. Het middel faalt. Dat Besluit kan redelijkerwijs niet worden opgevat als de bekendmaking van een beleid om ook voor de berekening van overdrachtsbelasting die forfaitaire waarderingsregel toe te passen.<\/p>\n

4. Proceskosten<\/p>\n

De Hoge Raad acht geen termen aanwezig voor een veroordeling in de proceskosten als bedoeld in artikel 5a van de Wet administratieve rechtspraak belastingzaken.<\/p>\n

5. Beslissing<\/p>\n

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

Dit arrest is op 27 september 2000 vastgesteld door de vice-president E. Korthals Altes als voorzitter, en de raadsheren G.J. Zuurmond en C.B. Bavinck, in tegen-woordigheid van de waarnemend griffier P.E. Bolle, en op die datum in het openbaar uitgesproken.<\/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":[135538],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-1198887","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-135538","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2000:AA7252 Hoge Raad , 27-09-2000 \/ 35295 - 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\/eclinlhr2000aa7252-hoge-raad-27-09-2000-35295\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2000:AA7252 Hoge Raad , 27-09-2000 \/ 35295\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr2000aa7252-hoge-raad-27-09-2000-35295\/\" \/>\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\\\/eclinlhr2000aa7252-hoge-raad-27-09-2000-35295\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2000aa7252-hoge-raad-27-09-2000-35295\\\/\",\"name\":\"ECLI:NL:HR:2000:AA7252 Hoge Raad , 27-09-2000 \\\/ 35295 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-26T09:14:55+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2000aa7252-hoge-raad-27-09-2000-35295\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2000aa7252-hoge-raad-27-09-2000-35295\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2000aa7252-hoge-raad-27-09-2000-35295\\\/#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:2000:AA7252 Hoge Raad , 27-09-2000 \\\/ 35295\"}]},{\"@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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