{"id":564893,"date":"2026-04-15T05:14:00","date_gmt":"2026-04-15T03:14:00","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\/"},"modified":"2026-04-15T05:14:00","modified_gmt":"2026-04-15T03:14:00","slug":"eclinlhr2026606-hoge-raad-10-04-2026-25-00661","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\/","title":{"rendered":"ECLI:NL:HR:2026:606 Hoge Raad , 10-04-2026 \/ 25\/00661"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 25\/00661<\/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

het COLLEGE VAN BURGEMEESTER EN WETHOUDERS VAN DE GEMEENTE LEIDEN<\/p>\n

op het beroep in cassatie tegen de uitspraak van het Gerechtshof Den Haag van 9 januari 2025, nr. BK-24\/238, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Den Haag (nr. SGR 23\/93) betreffende een aan belanghebbende opgelegde naheffingsaanslag in de parkeerbelasting.<\/p>\n

1Geding in cassatie<\/h3>\n

Belanghebbende, vertegenwoordigd door I.N.D.J. Rissema, heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld.<\/p>\n

Het college van burgemeester en wethouders van de gemeente Leiden, vertegenwoordigd door [P], heeft een verweerschrift ingediend.<\/p>\n

Belanghebbende heeft een conclusie van repliek 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 vice-president J.A.R. van Eijsden als voorzitter, en de raadsheren M.T. Boerlage 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

Voetnoten<\/h3>\n
    \n
  1. ECLI:NL:GHDHA:2025:54.<\/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-564893","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:2026:606 Hoge Raad , 10-04-2026 \/ 25\/00661 - 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\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2026:606 Hoge Raad , 10-04-2026 \/ 25\/00661\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\/\" \/>\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\\\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\\\/\",\"name\":\"ECLI:NL:HR:2026:606 Hoge Raad , 10-04-2026 \\\/ 25\\\/00661 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/#website\"},\"datePublished\":\"2026-04-15T03:14:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\\\/#breadcrumb\"},\"inLanguage\":\"pt-PT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/jurisprudences\\\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\\\/#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:2026:606 Hoge Raad , 10-04-2026 \\\/ 25\\\/00661\"}]},{\"@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. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-PT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-PT\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"width\":2114,\"height\":1253,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/pt-pt\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"ECLI:NL:HR:2026:606 Hoge Raad , 10-04-2026 \/ 25\/00661 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\/","og_locale":"pt_PT","og_type":"article","og_title":"ECLI:NL:HR:2026:606 Hoge Raad , 10-04-2026 \/ 25\/00661","og_description":"HR: 81.1 RO.","og_url":"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\/","og_site_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","twitter_card":"summary_large_image","twitter_misc":{"Tempo estimado de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\/","url":"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\/","name":"ECLI:NL:HR:2026:606 Hoge Raad , 10-04-2026 \/ 25\/00661 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/pt-pt\/#website"},"datePublished":"2026-04-15T03:14:00+00:00","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\/#breadcrumb"},"inLanguage":"pt-PT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/pt-pt\/jurisprudences\/eclinlhr2026606-hoge-raad-10-04-2026-25-00661\/#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:2026:606 Hoge Raad , 10-04-2026 \/ 25\/00661"}]},{"@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. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.","publisher":{"@id":"https:\/\/kohenavocats.com\/pt-pt\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.com\/pt-pt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-PT"},{"@type":"Organization","@id":"https:\/\/kohenavocats.com\/pt-pt\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.com\/pt-pt\/","logo":{"@type":"ImageObject","inLanguage":"pt-PT","@id":"https:\/\/kohenavocats.com\/pt-pt\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","width":2114,"height":1253,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.com\/pt-pt\/#\/schema\/logo\/image\/"}}]}},"jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/pt-pt\/wp-json\/wp\/v2\/kji_decision\/564893","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/pt-pt\/wp-json\/wp\/v2\/kji_decision"}],"about":[{"href":"https:\/\/kohenavocats.com\/pt-pt\/wp-json\/wp\/v2\/types\/kji_decision"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/pt-pt\/wp-json\/wp\/v2\/media?parent=564893"}],"wp:term":[{"taxonomy":"kji_country","embeddable":true,"href":"https:\/\/kohenavocats.com\/pt-pt\/wp-json\/wp\/v2\/kji_country?post=564893"},{"taxonomy":"kji_court","embeddable":true,"href":"https:\/\/kohenavocats.com\/pt-pt\/wp-json\/wp\/v2\/kji_court?post=564893"},{"taxonomy":"kji_chamber","embeddable":true,"href":"https:\/\/kohenavocats.com\/pt-pt\/wp-json\/wp\/v2\/kji_chamber?post=564893"},{"taxonomy":"kji_year","embeddable":true,"href":"https:\/\/kohenavocats.com\/pt-pt\/wp-json\/wp\/v2\/kji_year?post=564893"},{"taxonomy":"kji_subject","embeddable":true,"href":"https:\/\/kohenavocats.com\/pt-pt\/wp-json\/wp\/v2\/kji_subject?post=564893"},{"taxonomy":"kji_keyword","embeddable":true,"href":"https:\/\/kohenavocats.com\/pt-pt\/wp-json\/wp\/v2\/kji_keyword?post=564893"},{"taxonomy":"kji_language","embeddable":true,"href":"https:\/\/kohenavocats.com\/pt-pt\/wp-json\/wp\/v2\/kji_language?post=564893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}