{"id":562254,"date":"2026-04-14T23:19:09","date_gmt":"2026-04-14T21:19:09","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2026630-hoge-raad-10-04-2026-24-01611-2\/"},"modified":"2026-04-14T23:19:09","modified_gmt":"2026-04-14T21:19:09","slug":"eclinlhr2026630-hoge-raad-10-04-2026-24-01611-2","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026630-hoge-raad-10-04-2026-24-01611-2\/","title":{"rendered":"ECLI:NL:HR:2026:630 Hoge Raad , 10-04-2026 \/ 24\/01611"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> HR: 81.1 RO.<\/p>\n

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 24\/01611<\/p>\n

Datum 10 april 2026<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

[X] B.V. (hierna: belanghebbende)<\/p>\n

tegen<\/p>\n

de STAATSSECRETARIS VAN FINANCI\u00cbN<\/p>\n

op het beroep in cassatie tegen de uitspraak van het Gerechtshof Arnhem-Leeuwarden van 26 maart 2024, nrs. BK-ARN 22\/934, 22\/935 en 22\/936, op het hoger beroep van belanghebbende en het incidentele hoger beroep van de Inspecteur tegen een uitspraak van de Rechtbank Gelderland (nrs. AWB 21\/521, 21\/523 en 21\/2271) betreffende de aan belanghebbende voor de jaren 2015 tot en met 2017 opgelegde aanslagen in de vennootschapsbelasting, de bij die aanslagen gegeven boetebeschikkingen en de daarbij gegeven beschikkingen inzake belastingrente.<\/p>\n

1Geding in cassatie<\/h3>\n

Belanghebbende heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld.<\/p>\n

De Staatssecretaris, vertegenwoordigd door [P], heeft een verweerschrift ingediend.<\/p>\n

2Beoordeling van de middelen<\/h3>\n

De Hoge Raad heeft de klachten over de uitspraak van het Hof beoordeeld. De uitkomst hiervan is dat deze klachten niet kunnen leiden tot vernietiging van die uitspraak. De Hoge Raad hoeft niet te motiveren waarom hij tot dit oordeel is gekomen. Bij de beoordeling van deze klachten is het namelijk niet nodig om antwoord te geven op vragen die van belang zijn voor de eenheid of de ontwikkeling van het recht (zie artikel 81, lid 1, van de Wet op de rechterlijke organisatie).<\/p>\n

3Proceskosten<\/h3>\n

De Hoge Raad ziet geen aanleiding voor een veroordeling in de proceskosten.<\/p>\n

4Beslissing<\/h3>\n

De Hoge Raad verklaart het beroep in cassatie ongegrond.<\/p>\n

Dit arrest is gewezen door de raadsheer E.F. Faase als voorzitter, en de raadsheren P.A.G.M. Cools en F.G.F. Peters, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 10 april 2026.<\/p>\n

Voetnoten<\/h3>\n
    \n
  1. ECLI:NL:GHARL:2024:2164.<\/li>\n<\/ol>\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":"

    HR: 81.1 RO.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7669],"kji_court":[7834],"kji_chamber":[],"kji_year":[7610],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-562254","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-7610","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2026:630 Hoge Raad , 10-04-2026 \/ 24\/01611 - 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\/pt-pt\/jurisprudences\/eclinlhr2026630-hoge-raad-10-04-2026-24-01611-2\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2026:630 Hoge Raad , 10-04-2026 \/ 24\/01611\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026630-hoge-raad-10-04-2026-24-01611-2\/\" \/>\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=\"Tempo estimado de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026630-hoge-raad-10-04-2026-24-01611-2\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026630-hoge-raad-10-04-2026-24-01611-2\\\/\",\"name\":\"ECLI:NL:HR:2026:630 Hoge Raad , 10-04-2026 \\\/ 24\\\/01611 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/#website\"},\"datePublished\":\"2026-04-14T21:19:09+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026630-hoge-raad-10-04-2026-24-01611-2\\\/#breadcrumb\"},\"inLanguage\":\"pt-PT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026630-hoge-raad-10-04-2026-24-01611-2\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026630-hoge-raad-10-04-2026-24-01611-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/avocats-en-droit-penal-a-paris-conseil-et-defense-strategique\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"ECLI:NL:HR:2026:630 Hoge Raad , 10-04-2026 \\\/ 24\\\/01611\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/\",\"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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