{"id":718898,"date":"2026-04-28T03:49:06","date_gmt":"2026-04-28T01:49:06","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2025387-hoge-raad-14-03-2025-23-00767\/"},"modified":"2026-04-28T03:49:06","modified_gmt":"2026-04-28T01:49:06","slug":"eclinlhr2025387-hoge-raad-14-03-2025-23-00767","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2025387-hoge-raad-14-03-2025-23-00767\/","title":{"rendered":"ECLI:NL:HR:2025:387 Hoge Raad , 14-03-2025 \/ 23\/00767"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 23\/00767<\/p>\n

Datum 14 maart 2025<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

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

tegen<\/p>\n

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

op het beroep in cassatie tegen de uitspraak van het Gerechtshof Arnhem-Leeuwarden van 17 januari 2023, nr. BK-ARN 21\/01543, op het hoger beroep van de Inspecteur tegen een uitspraak van de Rechtbank Noord-Nederland (nr. LEE 20\/3656) betreffende de aan belanghebbende voor het jaar 2014 opgelegde aanslag in de inkomstenbelasting\/premie volksverzekeringen, de daarbij gegeven beschikking inzake belastingrente en een ten aanzien van belanghebbende gegeven beschikking als bedoeld in artikel 3.151, lid 1, Wet IB 2001.<\/p>\n

1Geding in cassatie<\/h3>\n

De Staatssecretaris, vertegenwoordigd door [P], heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld.<\/p>\n

Belanghebbende, vertegenwoordigd door A.J.J. Bakker en A.S. Kuijper, heeft een verweerschrift ingediend.<\/p>\n

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

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

2Beoordeling van het middel<\/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 Staatssecretaris zal worden veroordeeld in de kosten van het geding in cassatie.<\/p>\n

4Beslissing<\/h3>\n

De Hoge Raad:<\/p>\n

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

— veroordeelt de Staatssecretaris van Financi\u00ebn in de kosten van belanghebbende voor het geding in cassatie, vastgesteld op \u20ac 3.628 voor beroepsmatig verleende rechtsbijstand.<\/p>\n

Dit arrest is gewezen door de raadsheer E.F. Faase als voorzitter, en de raadsheren P.A.G.M. Cools en F.G.F. Peters, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 14 maart 2025.<\/p>\n

Van de Staatssecretaris van Financi\u00ebn wordt voor de behandeling van het beroep in cassatie een griffierecht geheven.<\/p>\n

Voetnoten<\/h3>\n
    \n
  1. ECLI:NL:GHARL:2023:357.<\/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-718898","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:2025:387 Hoge Raad , 14-03-2025 \/ 23\/00767 - 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\/eclinlhr2025387-hoge-raad-14-03-2025-23-00767\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2025:387 Hoge Raad , 14-03-2025 \/ 23\/00767\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2025387-hoge-raad-14-03-2025-23-00767\/\" \/>\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\\\/eclinlhr2025387-hoge-raad-14-03-2025-23-00767\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2025387-hoge-raad-14-03-2025-23-00767\\\/\",\"name\":\"ECLI:NL:HR:2025:387 Hoge Raad , 14-03-2025 \\\/ 23\\\/00767 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-04-28T01:49:06+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2025387-hoge-raad-14-03-2025-23-00767\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2025387-hoge-raad-14-03-2025-23-00767\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2025387-hoge-raad-14-03-2025-23-00767\\\/#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:2025:387 Hoge Raad , 14-03-2025 \\\/ 23\\\/00767\"}]},{\"@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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