{"id":1204866,"date":"2026-06-27T16:09:08","date_gmt":"2026-06-27T14:09:08","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr1997aa2159-hoge-raad-11-06-1997-32255\/"},"modified":"2026-06-27T16:09:08","modified_gmt":"2026-06-27T14:09:08","slug":"eclinlhr1997aa2159-hoge-raad-11-06-1997-32255","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1997aa2159-hoge-raad-11-06-1997-32255\/","title":{"rendered":"ECLI:NL:HR:1997:AA2159 Hoge Raad , 11-06-1997 \/ 32255"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> –<\/p>\n

gewezen op het beroep in cassatie van X B.V. te Z tegen de uitspraak van het Gerechtshof te 's-Hertogenbosch van 27 maart 1996 betreffende het bedrag dat door haar als omzetbelasting op aangifte is voldaan over het tijdvak december 1992.<\/p>\n

1. Aangifte, bezwaar en geding voor het Hof Belanghebbende heeft over voormeld tijdvak op aangifte voldaan een bedrag van \u0192 277.377,– aan omzetbelasting. Zij heeft tegen dit bedrag bezwaar ge maakt bij op 25 juli 1994 bij de Inspecteur ingekomen bezwaarschrift en verzocht om teruggaaf van een bedrag van \u0192 30.000,–, waarna de Inspecteur bij uit spraak belanghebbende niet-ontvankelijk heeft verklaard in haar bezwaar. Belanghebbende is tegen die uitspraak in beroep gekomen bij het Hof, dat deze uitspraak heeft bevestigd. De uitspraak van het Hof is aan dit arrest bevestigd.<\/p>\n

2. Geding in cassatie Belanghebbende heeft tegen 's Hofs uitspraak beroep in cassatie ingesteld. Het beroepschrift in cassatie is aan dit arrest gehecht en maakt daarvan deel uit. De Staatssecretaris van Financi\u00ebn heeft bij ver toogschrift het cassatieberoep bestreden. Belanghebbende heeft de zaak doen toelichten door mr O.L.O. de Witt Wijnen, advocaat te Rotterdam en mr M.H. van der Woude, advocaat te Brussel.<\/p>\n

3. Beoordeling van het middel van cassatie Het middel kan niet tot cassatie leiden. Zulks behoeft, gezien artikel 101a van de Wet op de rechterlijke organisatie, geen nadere motivering, nu de het middel niet noopt tot beantwoording van rechtsvragen in het belang van de rechtseenheid of de rechtsontwikkeling (Hoge Raad 4 september 1996, Vak studie Nieuws 1996, blz. 3404).<\/p>\n

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

Dit arrest is op 11 juni 1997 vastgesteld door de vice-president R.J.J. Jansen als voorzitter en de raadsheren Van der Linde, De Moor, Van der Putt-Lauwers en Meij, in tegenwoordigheid van de waarnemend griffier Van Hooff, 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":[135660],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-1204866","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-135660","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:1997:AA2159 Hoge Raad , 11-06-1997 \/ 32255 - 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\/eclinlhr1997aa2159-hoge-raad-11-06-1997-32255\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:1997:AA2159 Hoge Raad , 11-06-1997 \/ 32255\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1997aa2159-hoge-raad-11-06-1997-32255\/\" \/>\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\\\/eclinlhr1997aa2159-hoge-raad-11-06-1997-32255\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1997aa2159-hoge-raad-11-06-1997-32255\\\/\",\"name\":\"ECLI:NL:HR:1997:AA2159 Hoge Raad , 11-06-1997 \\\/ 32255 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-27T14:09:08+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1997aa2159-hoge-raad-11-06-1997-32255\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1997aa2159-hoge-raad-11-06-1997-32255\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1997aa2159-hoge-raad-11-06-1997-32255\\\/#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:1997:AA2159 Hoge Raad , 11-06-1997 \\\/ 32255\"}]},{\"@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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