{"id":850236,"date":"2026-05-06T19:47:42","date_gmt":"2026-05-06T17:47:42","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr202190-hoge-raad-22-01-2021-19-04448\/"},"modified":"2026-05-06T19:47:42","modified_gmt":"2026-05-06T17:47:42","slug":"eclinlhr202190-hoge-raad-22-01-2021-19-04448","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr202190-hoge-raad-22-01-2021-19-04448\/","title":{"rendered":"ECLI:NL:HR:2021:90 Hoge Raad , 22-01-2021 \/ 19\/04448"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 19\/04448<\/p>\n

Datum 22 januari 2021<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

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

tegen<\/p>\n

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

2. de STAAT (de MINISTER VAN JUSTITIE EN VEILIGHEID)<\/p>\n

op het beroep in cassatie tegen de uitspraak van het Gerechtshof Arnhem-Leeuwarden van 27 augustus 2019, nr. 18\/00031, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Noord-Nederland (nr. LEE 17\/1534) betreffende het verzoek van belanghebbende om toekenning van een dwangsom wegens het niet tijdig doen van uitspraak op bezwaar, een door de Inspecteur gegeven beslissing op een verzoek van belanghebbende om vergoeding van kosten als bedoeld in artikel 7:15, lid 2, Awb, en een verzoek van belanghebbende om schadevergoeding op grond van artikel 8:73 Awb.<\/p>\n

1Geding in cassatie<\/h3>\n

Belanghebbende heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld en daarbij een aantal middelen voorgesteld.<\/p>\n

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

2Beoordeling van de middelen<\/h3>\n

De Hoge Raad heeft de middelen over de uitspraak van het Hof beoordeeld. De uitkomst hiervan is dat deze middelen 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 middelen 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 M.E. van Hilten als voorzitter, en de raadsheren E.N. Punt en P.M.F. van Loon, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 22 januari 2021.<\/p>\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-850236","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:2021:90 Hoge Raad , 22-01-2021 \/ 19\/04448 - 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\/eclinlhr202190-hoge-raad-22-01-2021-19-04448\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2021:90 Hoge Raad , 22-01-2021 \/ 19\/04448\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr202190-hoge-raad-22-01-2021-19-04448\/\" \/>\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\\\/eclinlhr202190-hoge-raad-22-01-2021-19-04448\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr202190-hoge-raad-22-01-2021-19-04448\\\/\",\"name\":\"ECLI:NL:HR:2021:90 Hoge Raad , 22-01-2021 \\\/ 19\\\/04448 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-06T17:47:42+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr202190-hoge-raad-22-01-2021-19-04448\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr202190-hoge-raad-22-01-2021-19-04448\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr202190-hoge-raad-22-01-2021-19-04448\\\/#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:2021:90 Hoge Raad , 22-01-2021 \\\/ 19\\\/04448\"}]},{\"@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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