{"id":1208901,"date":"2026-06-28T05:56:08","date_gmt":"2026-06-28T03:56:08","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2000aa7254-hoge-raad-27-09-2000-35400\/"},"modified":"2026-06-28T05:56:08","modified_gmt":"2026-06-28T03:56:08","slug":"eclinlhr2000aa7254-hoge-raad-27-09-2000-35400","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr2000aa7254-hoge-raad-27-09-2000-35400\/","title":{"rendered":"ECLI:NL:HR:2000:AA7254 Hoge Raad , 27-09-2000 \/ 35400"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> –<\/p>\n

Nr. 35400<\/p>\n

27 september 2000<\/p>\n

gewezen op het beroep in cassatie van de besloten vennootschap met beperkte aansprakelijkheid X B.V., in liquidatie, statutair gevestigd te Z, tegen de uitspraak van het Gerechtshof te \u2018s-Gravenhage van 6 mei 1999 betreffende het na te melden bedrag dat door haar als kapitaalsbelasting op aangifte is voldaan.<\/p>\n

1. Op aangifte voldane belasting, bezwaar en geding voor het Hof<\/p>\n

Belanghebbende heeft een bedrag van f 3.754.800,– aan kapitaalsbelasting op aangifte voldaan. Op het daartegen gemaakte bezwaar heeft de Inspecteur besloten geen teruggaaf te verlenen.<\/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 Hof heeft op goede gronden een juiste beslissing genomen. Het middel faalt derhalve.<\/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 raadsheer G.J. Zuurmond als voorzitter, en de raadsheren A.G. Pos, D.H. Beukenhorst, L. Monn\u00e9 en C.B. Bavinck, in tegenwoordigheid 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-1208901","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:AA7254 Hoge Raad , 27-09-2000 \/ 35400 - 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\/eclinlhr2000aa7254-hoge-raad-27-09-2000-35400\/\" \/>\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:AA7254 Hoge Raad , 27-09-2000 \/ 35400\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr2000aa7254-hoge-raad-27-09-2000-35400\/\" \/>\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=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2000aa7254-hoge-raad-27-09-2000-35400\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2000aa7254-hoge-raad-27-09-2000-35400\\\/\",\"name\":\"ECLI:NL:HR:2000:AA7254 Hoge Raad , 27-09-2000 \\\/ 35400 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-28T03:56:08+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2000aa7254-hoge-raad-27-09-2000-35400\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2000aa7254-hoge-raad-27-09-2000-35400\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr2000aa7254-hoge-raad-27-09-2000-35400\\\/#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:AA7254 Hoge Raad , 27-09-2000 \\\/ 35400\"}]},{\"@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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