{"id":850559,"date":"2026-05-06T20:53:37","date_gmt":"2026-05-06T18:53:37","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr20216-hoge-raad-08-01-2021-20-00814\/"},"modified":"2026-05-06T20:53:37","modified_gmt":"2026-05-06T18:53:37","slug":"eclinlhr20216-hoge-raad-08-01-2021-20-00814","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20216-hoge-raad-08-01-2021-20-00814\/","title":{"rendered":"ECLI:NL:HR:2021:6 Hoge Raad , 08-01-2021 \/ 20\/00814"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 20\/00814<\/p>\n

Datum 8 januari 2021<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

[X] 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 21 januari 2020, nrs. 19\/00843 tot en met 19\/00853, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Noord-Holland (nrs. HAA 18\/2512 tot en met HAA 18\/2519 en HAA 18\/2838 tot en met HAA 18\/2840) betreffende de aan belanghebbende voor de jaren 2008 tot en met 2015 opgelegde aanslagen in de inkomstenbelasting\/premie volksverzekeringen en de daarbij gegeven boetebeschikkingen, de voor de jaren 2008 tot en met 2010 en 2012 tot en met 2015 opgelegde aanslagen in de inkomensafhankelijke bijdrage Zorgverzekeringswet en, de daarbij gegeven beschikkingen inzake heffingsrente en belastingrente.<\/p>\n

1Geding in cassatie<\/h3>\n

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

De Staatssecretaris heeft een verweerschrift ingediend.<\/p>\n

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

2Beoordeling van de klachten<\/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 vice-president R.J. Koopman als voorzitter, en de raadsheren M.A. Fierstra en P.A.G.M. Cools, in tegenwoordigheid van de waarnemend griffier F. Treuren, en in het openbaar uitgesproken op 8 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-850559","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:2021:6 Hoge Raad , 08-01-2021 \/ 20\/00814 - 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\/eclinlhr20216-hoge-raad-08-01-2021-20-00814\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2021:6 Hoge Raad , 08-01-2021 \/ 20\/00814\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20216-hoge-raad-08-01-2021-20-00814\/\" \/>\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\\\/eclinlhr20216-hoge-raad-08-01-2021-20-00814\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20216-hoge-raad-08-01-2021-20-00814\\\/\",\"name\":\"ECLI:NL:HR:2021:6 Hoge Raad , 08-01-2021 \\\/ 20\\\/00814 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-06T18:53:37+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20216-hoge-raad-08-01-2021-20-00814\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20216-hoge-raad-08-01-2021-20-00814\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20216-hoge-raad-08-01-2021-20-00814\\\/#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:2021:6 Hoge Raad , 08-01-2021 \\\/ 20\\\/00814\"}]},{\"@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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