{"id":1214685,"date":"2026-06-29T06:49:21","date_gmt":"2026-06-29T04:49:21","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr1995aa1546-hoge-raad-22-03-1995-29999\/"},"modified":"2026-06-29T06:49:21","modified_gmt":"2026-06-29T04:49:21","slug":"eclinlhr1995aa1546-hoge-raad-22-03-1995-29999","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1995aa1546-hoge-raad-22-03-1995-29999\/","title":{"rendered":"ECLI:NL:HR:1995:AA1546 Hoge Raad , 22-03-1995 \/ 29999"},"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 Amsterdam van 22 oktober 1993 betreffende na te melden hem opgelegde naheffingsaanslag in de loonbelasting.<\/p>\n

1. Naheffingsaanslag, bezwaar en geding voor het Hof Aan belanghebbende is over het tijdvak 1 januari 1986 tot en met 31 december 1989 een naheffingsaanslag in de loonbelasting opgelegd ten bedrage van \u0192 4.795,–, aan enkelvoudige belasting zonder verhoging, welke aanslag, na daartegen gemaakt bezwaar, bij uitspraak van de Inspecteur is gehandhaafd. Belanghebbende is tegen de uitspraak van de Inspecteur in beroep gekomen bij het Hof. Het Hof heeft deze uitspraak bevestigd.<\/p>\n

2. Geding in cassatie Belanghebbende heeft tegen 's Hofs uitspraak beroep in cassatie ingesteld en daarbij een klacht aangevoerd. De Staatssecretaris van Financi\u00ebn heeft een vertoogschrift ingediend. Op 10 november 1994 is nog een nader geschrift van belanghebbende ter griffie van het Gerechtshof te Amsterdam binnengekomen, maar hierop kan, nu dit is binnengekomen na het einde van de wettelijke termijn voor beroep in cassatie en de wet voor dat beroep geen andere geschriften kent dan beroepschrift en vertoogschrift, geen acht worden geslagen.<\/p>\n

3. Beoordeling van de klacht De klacht kan niet tot cassatie leiden. Zulks behoeft, gezien artikel 101a van de Wet op de rechterlijke organisatie, geen nadere motivering nu de klacht 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.<\/p>\n

Dit arrest is gewezen door de vice-president Stoffer als voorzitter, en de raadsheren Wildeboer, Zuurmond, Herrmann en Fleers, in tegenwoordigheid van de waarnemend griffier Den Ouden, in raadkamer van 22 maart 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-1214685","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:AA1546 Hoge Raad , 22-03-1995 \/ 29999 - 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\/eclinlhr1995aa1546-hoge-raad-22-03-1995-29999\/\" \/>\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:AA1546 Hoge Raad , 22-03-1995 \/ 29999\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1995aa1546-hoge-raad-22-03-1995-29999\/\" \/>\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\\\/eclinlhr1995aa1546-hoge-raad-22-03-1995-29999\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1546-hoge-raad-22-03-1995-29999\\\/\",\"name\":\"ECLI:NL:HR:1995:AA1546 Hoge Raad , 22-03-1995 \\\/ 29999 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-29T04:49:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1546-hoge-raad-22-03-1995-29999\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1546-hoge-raad-22-03-1995-29999\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1546-hoge-raad-22-03-1995-29999\\\/#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:AA1546 Hoge Raad , 22-03-1995 \\\/ 29999\"}]},{\"@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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