{"id":1210499,"date":"2026-06-28T11:28:55","date_gmt":"2026-06-28T09:28:55","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr1995aa1495-hoge-raad-01-02-1995-29909\/"},"modified":"2026-06-28T11:28:55","modified_gmt":"2026-06-28T09:28:55","slug":"eclinlhr1995aa1495-hoge-raad-01-02-1995-29909","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1995aa1495-hoge-raad-01-02-1995-29909\/","title":{"rendered":"ECLI:NL:HR:1995:AA1495 Hoge Raad , 01-02-1995 \/ 29909"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> –<\/p>\n

gewezen op het beroep in cassatie van X te Z tegen de uitspraak van het Gerechtshof te Arnhem van 20 september 1993 betreffende na te melden navorderingsaanslag in de inkomstenbelasting.<\/p>\n

1. Aanslag en geding voor het Hof Aan belanghebbende, die aanvankelijk in de inkomstenbelasting voor het jaar 1990 was aangeslagen naar een belastbaar inkomen van f 36.201,–, is over dat jaar een navorderingsaanslag opgelegd naar een belastbaar inkomen van f 44.268,–, zonder verhoging. Belanghebbende is tegen die aanslag in beroep gekomen bij het Hof, dat de navorderingsaanslag heeft gehandhaafd.<\/p>\n

2. Geding in cassatie Belanghebbende heeft tegen 's Hofs uitspraak beroep in cassatie ingesteld en daarbij een middel van cassatie voorgesteld. De Staatssecretaris van Financi\u00ebn heeft bij ver toogschrift het cassatieberoep bestreden.<\/p>\n

3. Beoordeling van het middel Het middel kan niet tot cassatie leiden. Zulks behoeft, gezien artikel 101a van de Wet op de rechterlijke organisatie, geen nadere motivering, nu het middel niet noopt 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, en bepaalt dat door de Griffier van de Hoge Raad aan belanghebbende wordt terugbetaald het ter zake van de vervanging van de mondelinge uitspraak bij het Hof gestorte bedrag van f 150,–.<\/p>\n

Dit arrest is gewezen door de raadsheer Van der Linde als voorzitter, en de raadsheren Bellaart en Van der Putt-Lauwers, in tegenwoordigheid van de waarnemend griffier Van Hooff, in raadkamer van 1 februari 1995.<\/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":[135733],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-1210499","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-135733","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:1995:AA1495 Hoge Raad , 01-02-1995 \/ 29909 - 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\/eclinlhr1995aa1495-hoge-raad-01-02-1995-29909\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:1995:AA1495 Hoge Raad , 01-02-1995 \/ 29909\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1995aa1495-hoge-raad-01-02-1995-29909\/\" \/>\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\\\/eclinlhr1995aa1495-hoge-raad-01-02-1995-29909\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1495-hoge-raad-01-02-1995-29909\\\/\",\"name\":\"ECLI:NL:HR:1995:AA1495 Hoge Raad , 01-02-1995 \\\/ 29909 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-28T09:28:55+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1495-hoge-raad-01-02-1995-29909\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1495-hoge-raad-01-02-1995-29909\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1495-hoge-raad-01-02-1995-29909\\\/#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:1995:AA1495 Hoge Raad , 01-02-1995 \\\/ 29909\"}]},{\"@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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