{"id":690483,"date":"2026-04-26T07:38:47","date_gmt":"2026-04-26T05:38:47","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr20211657-hoge-raad-05-11-2021-20-03571\/"},"modified":"2026-04-26T07:38:47","modified_gmt":"2026-04-26T05:38:47","slug":"eclinlhr20211657-hoge-raad-05-11-2021-20-03571","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20211657-hoge-raad-05-11-2021-20-03571\/","title":{"rendered":"ECLI:NL:HR:2021:1657 Hoge Raad , 05-11-2021 \/ 20\/03571"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 20\/03571<\/p>\n

Datum 5 november 2021<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

[X] B.V. te [Z] (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 Amsterdam van 22 september 2020, nrs. 19\/01761 en 19\/01762, betreffende een aan belanghebbende over tijdvakken in de jaren 2010 en 2011 opgelegde naheffingsaanslag in de accijns en de daarbij gegeven beschikking inzake belastingrente.<\/p>\n

1Het eerste geding in cassatie<\/h3>\n

Bij arrest van de Hoge Raad van 29 november 2019, nr. 18\/00474, ECLI:NL:HR:2019:1861, is vernietigd de uitspraak van het Gerechtshof Den Haag, nrs. BK17\/00426 en BK-17\/00427, met verwijzing van het geding naar het Gerechtshof Amsterdam (hierna: het Hof) ter verdere behandeling en beslissing van de zaak met inachtneming van dat arrest.<\/p>\n

2Het tweede geding in cassatie<\/h3>\n

Belanghebbende, vertegenwoordigd door M. Tsoutsanis, heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld en daarbij een middel voorgesteld.<\/p>\n

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

3Beoordeling van het middel<\/h3>\n

De Hoge Raad heeft het middel over de uitspraak van het Hof beoordeeld. De uitkomst hiervan is dat dit middel niet kan leiden tot vernietiging van die uitspraak. De Hoge Raad hoeft niet te motiveren waarom hij tot dit oordeel is gekomen. Bij de beoordeling van dit middel 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

4Proceskosten<\/h3>\n

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

5Beslissing<\/h3>\n

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

Dit arrest is gewezen door de vice-president M.E. van Hilten als voorzitter, en de raadsheren E.N. Punt en M.A. Fierstra, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 5 november 2021.<\/p>\n

Voetnoten<\/h3>\n
    \n
  1. ECLI:NL:GHAMS:2020:2513.<\/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":[36297],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-690483","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-36297","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2021:1657 Hoge Raad , 05-11-2021 \/ 20\/03571 - 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\/eclinlhr20211657-hoge-raad-05-11-2021-20-03571\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2021:1657 Hoge Raad , 05-11-2021 \/ 20\/03571\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20211657-hoge-raad-05-11-2021-20-03571\/\" \/>\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=\"2 \u043c\u0438\u043d\u0443\u0442\u044b\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20211657-hoge-raad-05-11-2021-20-03571\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20211657-hoge-raad-05-11-2021-20-03571\\\/\",\"name\":\"ECLI:NL:HR:2021:1657 Hoge Raad , 05-11-2021 \\\/ 20\\\/03571 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-04-26T05:38:47+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20211657-hoge-raad-05-11-2021-20-03571\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20211657-hoge-raad-05-11-2021-20-03571\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20211657-hoge-raad-05-11-2021-20-03571\\\/#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:2021:1657 Hoge Raad , 05-11-2021 \\\/ 20\\\/03571\"}]},{\"@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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