{"id":562260,"date":"2026-04-14T23:19:14","date_gmt":"2026-04-14T21:19:14","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2026588-hoge-raad-10-04-2026-25-03597-2\/"},"modified":"2026-04-14T23:19:14","modified_gmt":"2026-04-14T21:19:14","slug":"eclinlhr2026588-hoge-raad-10-04-2026-25-03597-2","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026588-hoge-raad-10-04-2026-25-03597-2\/","title":{"rendered":"ECLI:NL:HR:2026:588 Hoge Raad , 10-04-2026 \/ 25\/03597"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 25\/03597<\/p>\n

Datum 10 april 2026<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

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

tegen<\/p>\n

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

de STAAT (de MINISTER VAN JUSTITIE EN VEILIGHEID)<\/p>\n

op het beroep in cassatie tegen de uitspraak van het Gerechtshof Arnhem-Leeuwarden van 26 augustus 2025, nrs. BK-ARN 23\/2404 tot en met 23\/2406, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Noord-Nederland (nrs. LEE 22\/2311 tot en met 22\/2313) betreffende aan belanghebbende over de jaren 2013, 2014 en 2016 opgelegde navorderingsaanslagen in de inkomstenbelasting\/premie volksverzekeringen en de daarbij gegeven beschikkingen inzake belastingrente.<\/p>\n

1Geding in cassatie<\/h3>\n

Belanghebbende, vertegenwoordigd door [A], heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld. Zij heeft daarbij bovendien verzocht om schadevergoeding.<\/p>\n

Zowel de Staatssecretaris, vertegenwoordigd door [P1], als de Minister van Justitie en Veiligheid, vertegenwoordigd door [P2], heeft een verweerschrift ingediend.<\/p>\n

Belanghebbende heeft een conclusie van repliek ingediend.<\/p>\n

2Beoordeling van de klachten<\/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

3Verzoek om schadevergoeding<\/h3>\n

Belanghebbende heeft in cassatie verzocht om schadevergoeding wegens overschrijding van de redelijke termijn. Voor zover dit verzoek betrekking heeft op de duur van de cassatieprocedure moet het worden afgewezen omdat de redelijke termijn sinds de indiening van het beroep in cassatie op 6 oktober 2025 niet is overschreden. Voor zover dit verzoek betrekking heeft op het tijdsverloop in de eerdere fasen van het geding, moet het worden opgevat als klacht tegen de uitspraak van het Hof. Daarvoor geldt wat in onderdeel 2 hiervoor is overwogen.<\/p>\n

4Proceskosten<\/h3>\n

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

5Beslissing<\/h3>\n

De Hoge Raad:<\/p>\n

– verklaart het beroep in cassatie ongegrond, en<\/p>\n

– wijst het verzoek om schadevergoeding af.<\/p>\n

Dit arrest is gewezen door de raadsheer M.W.C. Feteris als voorzitter, en de raadsheren A.E.H. van der Voort Maarschalk en W.A.P. van Roij, in tegenwoordigheid van de waarnemend griffier J.P.J. van Kampen, en in het openbaar uitgesproken op 10 april 2026.<\/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":"

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-562260","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:2026:588 Hoge Raad , 10-04-2026 \/ 25\/03597 - 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\/eclinlhr2026588-hoge-raad-10-04-2026-25-03597-2\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2026:588 Hoge Raad , 10-04-2026 \/ 25\/03597\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026588-hoge-raad-10-04-2026-25-03597-2\/\" \/>\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=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026588-hoge-raad-10-04-2026-25-03597-2\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026588-hoge-raad-10-04-2026-25-03597-2\\\/\",\"name\":\"ECLI:NL:HR:2026:588 Hoge Raad , 10-04-2026 \\\/ 25\\\/03597 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/#website\"},\"datePublished\":\"2026-04-14T21:19:14+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026588-hoge-raad-10-04-2026-25-03597-2\\\/#breadcrumb\"},\"inLanguage\":\"pt-PT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026588-hoge-raad-10-04-2026-25-03597-2\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026588-hoge-raad-10-04-2026-25-03597-2\\\/#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:2026:588 Hoge Raad , 10-04-2026 \\\/ 25\\\/03597\"}]},{\"@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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