{"id":626763,"date":"2026-04-20T21:05:24","date_gmt":"2026-04-20T19:05:24","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr20251744-hoge-raad-21-11-2025-23-04705\/"},"modified":"2026-04-20T21:05:24","modified_gmt":"2026-04-20T19:05:24","slug":"eclinlhr20251744-hoge-raad-21-11-2025-23-04705","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20251744-hoge-raad-21-11-2025-23-04705\/","title":{"rendered":"ECLI:NL:HR:2025:1744 Hoge Raad , 21-11-2025 \/ 23\/04705"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 23\/04705<\/p>\n

Datum 21 november 2025<\/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

op het beroep in cassatie tegen de uitspraak van het Gerechtshof Den Haag van 3 oktober 2023, nr. BK-22\/01304, op het hoger beroep van de Inspecteur en het incidentele hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Den Haag (nr. SGR 21\/6273) betreffende de aan belanghebbende voor het jaar 2017 opgelegde aanslag in de inkomstenbelastingbelasting\/premie volksverzekeringen en de daarbij gegeven beschikking inzake belastingrente.<\/p>\n

1Geding in cassatie<\/h3>\n

Belanghebbende, vertegenwoordigd door H. van Veen, heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld.<\/p>\n

De Staatssecretaris, 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 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 21 november 2025.<\/p>\n

Voetnoten<\/h3>\n
    \n
  1. ECLI:NL:GHDHA:2023:2221.<\/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":[8463],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-626763","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-8463","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2025:1744 Hoge Raad , 21-11-2025 \/ 23\/04705 - 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\/ru\/jurisprudences\/eclinlhr20251744-hoge-raad-21-11-2025-23-04705\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2025:1744 Hoge Raad , 21-11-2025 \/ 23\/04705\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20251744-hoge-raad-21-11-2025-23-04705\/\" \/>\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=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 \u043c\u0438\u043d\u0443\u0442\u0430\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20251744-hoge-raad-21-11-2025-23-04705\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20251744-hoge-raad-21-11-2025-23-04705\\\/\",\"name\":\"ECLI:NL:HR:2025:1744 Hoge Raad , 21-11-2025 \\\/ 23\\\/04705 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-04-20T19:05:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20251744-hoge-raad-21-11-2025-23-04705\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20251744-hoge-raad-21-11-2025-23-04705\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20251744-hoge-raad-21-11-2025-23-04705\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/avocats-en-droit-penal-a-paris-conseil-et-defense-strategique\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"ECLI:NL:HR:2025:1744 Hoge Raad , 21-11-2025 \\\/ 23\\\/04705\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/\",\"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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