{"id":1205156,"date":"2026-06-27T16:46:24","date_gmt":"2026-06-27T14:46:24","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2002ad8556-hoge-raad-25-01-2002-37117\/"},"modified":"2026-06-27T16:46:24","modified_gmt":"2026-06-27T14:46:24","slug":"eclinlhr2002ad8556-hoge-raad-25-01-2002-37117","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr2002ad8556-hoge-raad-25-01-2002-37117\/","title":{"rendered":"ECLI:NL:HR:2002:AD8556 Hoge Raad , 25-01-2002 \/ 37117"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> –<\/p>\n

Nr. 37.117<\/p>\n

25 januari 2002<\/p>\n

FA<\/p>\n

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te Amsterdam van 16 februari 2001, nr. P99\/2916, betreffende na te melden aanslag in de inkomstenbelasting\/premie volksverzekeringen.<\/p>\n

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

Aan belanghebbende is voor het jaar 1994 een aanslag in de inkomstenbelasting\/premie volksverzekeringen opgelegd naar een belastbaar inkomen van \u0192 76.529, welke aanslag, na daartegen gemaakt bezwaar, bij uitspraak van de Inspecteur is verminderd tot een aanslag naar een belastbaar inkomen van \u0192 62.166.<\/p>\n

Belanghebbende is tegen die uitspraak in beroep gekomen bij het Hof.<\/p>\n

Het Hof heeft het beroep gegrond verklaard, de uitspraak van de Inspecteur vernietigd en de aanslag verminderd tot een aanslag naar een belastbaar inkomen van \u0192 58.166.<\/p>\n

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

Belanghebbende heeft tegen 's Hofs uitspraak beroep in cassatie ingesteld en daarbij enige klachten aangevoerd.<\/p>\n

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

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

De klachten kunnen niet tot cassatie leiden. Zulks behoeft, gezien artikel 101a van de Wet op de rechterlijke organisatie, geen nadere motivering, nu de klachten 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 C.B. Bavinck en J.C. van Oven, in tegenwoordigheid van de waarnemend griffier J.M. van Hooff, en in het openbaar uitgesproken op 25 januari 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":"

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