{"id":1216181,"date":"2026-06-29T13:53:06","date_gmt":"2026-06-29T11:53:06","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr1995aa1677-hoge-raad-29-03-1995-30196\/"},"modified":"2026-06-29T13:53:06","modified_gmt":"2026-06-29T11:53:06","slug":"eclinlhr1995aa1677-hoge-raad-29-03-1995-30196","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1995aa1677-hoge-raad-29-03-1995-30196\/","title":{"rendered":"ECLI:NL:HR:1995:AA1677 Hoge Raad , 29-03-1995 \/ 30196"},"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 4 maart 1994 betreffende de hem voor het jaar 1990 opgelegde aanslag in de inkomstenbelasting\/premie volksverzekeringen.<\/p>\n

1. Aanslag en geding voor het Hof Aan belanghebbende is voor het jaar 1990 een aanslag in de inkomstenbelasting\/premie volksverzekeringen opgelegd naar een belastbaar inkomen van \u0192 127.810,–. Belanghebbende is tegen die aanslag, met schriftelijke toestemming van de Inspecteur op de voet van artikel 26, lid 3 van de Algemene wet inzake rijksbelastingen (tekst v\u00f3\u00f3r 1 januari 1994), rechtstreeks in beroep gekomen bij het Hof, dat de aanslag heeft gehandhaafd.<\/p>\n

2. Geding in cassatie Belanghebbende heeft tegen 's Hofs uitspraak beroep in cassatie ingesteld en daarbij enige klachten aangevoerd. De Staatssecretaris van Financi\u00ebn heeft bij vertoogschrift het cassatieberoep bestreden.<\/p>\n

3. Beoordeling van de klachten 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 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 29 maart vastgesteld 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, 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":[135733],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-1216181","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:AA1677 Hoge Raad , 29-03-1995 \/ 30196 - 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\/eclinlhr1995aa1677-hoge-raad-29-03-1995-30196\/\" \/>\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:AA1677 Hoge Raad , 29-03-1995 \/ 30196\" \/>\n<meta property=\"og:description\" content=\"-\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclinlhr1995aa1677-hoge-raad-29-03-1995-30196\/\" \/>\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\\\/eclinlhr1995aa1677-hoge-raad-29-03-1995-30196\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1677-hoge-raad-29-03-1995-30196\\\/\",\"name\":\"ECLI:NL:HR:1995:AA1677 Hoge Raad , 29-03-1995 \\\/ 30196 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-29T11:53:06+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1677-hoge-raad-29-03-1995-30196\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1677-hoge-raad-29-03-1995-30196\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclinlhr1995aa1677-hoge-raad-29-03-1995-30196\\\/#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:AA1677 Hoge Raad , 29-03-1995 \\\/ 30196\"}]},{\"@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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