{"id":674605,"date":"2026-04-24T19:40:13","date_gmt":"2026-04-24T17:40:13","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\/"},"modified":"2026-04-24T19:40:13","modified_gmt":"2026-04-24T17:40:13","slug":"eclinlhr20251893-hoge-raad-12-12-2025-25-02222","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\/","title":{"rendered":"ECLI:NL:HR:2025:1893 Hoge Raad , 12-12-2025 \/ 25\/02222"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> HR verklaart het beroep in cassatie n-o met toepassing van art. 80a RO.<\/p>\n

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 25\/02222<\/p>\n

Datum 12 december 2025<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

[X1] EN [X2] (hierna: belanghebbenden)<\/p>\n

op het beroep in cassatie tegen de uitspraak van de Rechtbank Amsterdam van 14 mei 2025, nr. AMS 24\/3790, betreffende een ten aanzien van belanghebbenden gegeven beschikking op grond van de Wet waardering onroerende zaken en de aanslag in de onroerendezaakbelastingen van de gemeente Soest voor het jaar 2023.<\/p>\n

1Beoordeling van de ontvankelijkheid van het beroep in cassatie<\/h3>\n

De Hoge Raad heeft de klachten over de uitspraak van de Rechtbank beoordeeld. De procureur-generaal bij de Hoge Raad heeft de gelegenheid gekregen een advies uit te brengen.<\/p>\n

De Hoge Raad is tot het oordeel gekomen dat het cassatieberoep duidelijk niet kan slagen. Hij zal daarom gebruikmaken van de mogelijkheid om het beroep zonder verdere motivering niet-ontvankelijk te verklaren (zie artikel 80a van de Wet op de rechterlijke organisatie).<\/p>\n

2Proceskosten<\/h3>\n

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

3Beslissing<\/h3>\n

De Hoge Raad verklaart het beroep in cassatie niet-ontvankelijk.<\/p>\n

Dit arrest is gewezen door de vice-president J.A.R. van Eijsden als voorzitter, en de raadsheren M.T. Boerlage en A.E.H. van der Voort Maarschalk, in tegenwoordigheid van de waarnemend griffier J.P.J. van Kampen, en in het openbaar uitgesproken op 12 december 2025.<\/p>\n

Voetnoten<\/h3>\n
    \n
  1. ECLI:NL:RBAMS:2025:3069.<\/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 verklaart het beroep in cassatie n-o met toepassing van art. 80a 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":[7992,8609,8610,8608],"kji_language":[7671],"class_list":["post-674605","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-8463","kji_subject-divers","kji_keyword-beroep","kji_keyword-cassatie","kji_keyword-toepassing","kji_keyword-verklaart","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2025:1893 Hoge Raad , 12-12-2025 \/ 25\/02222 - 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\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2025:1893 Hoge Raad , 12-12-2025 \/ 25\/02222\" \/>\n<meta property=\"og:description\" content=\"HR verklaart het beroep in cassatie n-o met toepassing van art. 80a RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\/\" \/>\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\\\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\\\/\",\"name\":\"ECLI:NL:HR:2025:1893 Hoge Raad , 12-12-2025 \\\/ 25\\\/02222 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-04-24T17:40:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\\\/#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:2025:1893 Hoge Raad , 12-12-2025 \\\/ 25\\\/02222\"}]},{\"@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. 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\\\/ru\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ru-RU\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#\\\/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\\\/ru\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"ECLI:NL:HR:2025:1893 Hoge Raad , 12-12-2025 \/ 25\/02222 - 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\/ru\/jurisprudences\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\/","og_locale":"ru_RU","og_type":"article","og_title":"ECLI:NL:HR:2025:1893 Hoge Raad , 12-12-2025 \/ 25\/02222","og_description":"HR verklaart het beroep in cassatie n-o met toepassing van art. 80a RO.","og_url":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\/","og_site_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","twitter_card":"summary_large_image","twitter_misc":{"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f":"1 \u043c\u0438\u043d\u0443\u0442\u0430"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\/","url":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\/","name":"ECLI:NL:HR:2025:1893 Hoge Raad , 12-12-2025 \/ 25\/02222 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/ru\/#website"},"datePublished":"2026-04-24T17:40:13+00:00","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\/#breadcrumb"},"inLanguage":"ru-RU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20251893-hoge-raad-12-12-2025-25-02222\/#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:2025:1893 Hoge Raad , 12-12-2025 \/ 25\/02222"}]},{"@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. 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\/ru\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.com\/ru\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ru-RU"},{"@type":"Organization","@id":"https:\/\/kohenavocats.com\/ru\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.com\/ru\/","logo":{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/kohenavocats.com\/ru\/#\/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\/ru\/#\/schema\/logo\/image\/"}}]}},"jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_decision\/674605","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_decision"}],"about":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/types\/kji_decision"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/media?parent=674605"}],"wp:term":[{"taxonomy":"kji_country","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_country?post=674605"},{"taxonomy":"kji_court","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_court?post=674605"},{"taxonomy":"kji_chamber","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_chamber?post=674605"},{"taxonomy":"kji_year","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_year?post=674605"},{"taxonomy":"kji_subject","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_subject?post=674605"},{"taxonomy":"kji_keyword","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_keyword?post=674605"},{"taxonomy":"kji_language","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_language?post=674605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}