{"id":1210183,"date":"2026-06-28T10:03:54","date_gmt":"2026-06-28T08:03:54","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr1998aa2309-hoge-raad-07-10-1998-33573\/"},"modified":"2026-06-28T10:03:54","modified_gmt":"2026-06-28T08:03:54","slug":"eclinlhr1998aa2309-hoge-raad-07-10-1998-33573","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1998aa2309-hoge-raad-07-10-1998-33573\/","title":{"rendered":"ECLI:NL:HR:1998:AA2309 Hoge Raad , 07-10-1998 \/ 33573"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> –<\/p>\n

gewezen op het beroep in cassatie van de besloten vennootschap met beperkte aansprakelijkheid X B.V. te Z tegen de uitspraak van het Gerechtshof te 's-Gravenhage van 26 juni 1997 betreffende na te melden naheffingsaanslag in de kapitaalsbelasting<\/p>\n

1. Aanslag, bezwaar en geding voor het Hof Aan belanghebbende is op 25 november 1994 een naheffingsaanslag in de kapitaalsbelasting opgelegd ten bedrage van f 577.000,–, welke aanslag, na daartegen gemaakt bezwaar, bij uitspraak van de Inspecteur is gehandhaafd. Belanghebbende is van de uitspraak van de Inspecteur in beroep gekomen bij het Hof. Het Hof heeft die uitspraak bevestigd. De uitspraak van het Hof is aan dit arrest gehecht.<\/p>\n

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

3. Beoordeling van de middelen De middelen kunnen niet tot cassatie leiden. Zulks behoeft, gezien artikel 101a van de Wet op de rechterlijke organisatie, geen nadere motivering, nu de middelen niet nopen tot beantwoording van rechtsvragen in het belang van de rechtseenheid of de rechtsontwikkeling.<\/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 7 oktober 1998 vastgesteld door de vice-president Stoffer als voorzitter, en de raadsheren Zuurmond, Fleers, Pos en Beukenhorst, in tegenwoordigheid van de waarnemend griffier Dekker- Barendse, 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":[135734],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-1210183","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-135734","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:1998:AA2309 Hoge Raad , 07-10-1998 \/ 33573 - 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\/eclinlhr1998aa2309-hoge-raad-07-10-1998-33573\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:1998:AA2309 Hoge Raad , 07-10-1998 \/ 33573\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1998aa2309-hoge-raad-07-10-1998-33573\/\" \/>\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\\\/eclinlhr1998aa2309-hoge-raad-07-10-1998-33573\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2309-hoge-raad-07-10-1998-33573\\\/\",\"name\":\"ECLI:NL:HR:1998:AA2309 Hoge Raad , 07-10-1998 \\\/ 33573 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-28T08:03:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2309-hoge-raad-07-10-1998-33573\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2309-hoge-raad-07-10-1998-33573\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1998aa2309-hoge-raad-07-10-1998-33573\\\/#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:1998:AA2309 Hoge Raad , 07-10-1998 \\\/ 33573\"}]},{\"@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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