{"id":854488,"date":"2026-05-07T08:30:13","date_gmt":"2026-05-07T06:30:13","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2020948-hoge-raad-29-05-2020-20-00612\/"},"modified":"2026-05-07T08:30:13","modified_gmt":"2026-05-07T06:30:13","slug":"eclinlhr2020948-hoge-raad-29-05-2020-20-00612","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2020948-hoge-raad-29-05-2020-20-00612\/","title":{"rendered":"ECLI:NL:HR:2020:948 Hoge Raad , 29-05-2020 \/ 20\/00612"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> HR verklaart het beroep in cassatie n-o.<\/p>\n

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 20\/00612<\/p>\n

Datum 29 mei 2020<\/p>\n

ARREST<\/p>\n

op het door [A] te [Q] ingestelde beroep in cassatie tegen de uitspraak van het Gerechtshof 's-Hertogenbosch van 9 januari 2020, nrs. 19\/00221 en 19\/00222, betreffende de aan [X] te [Z] voor het jaar 2014 opgelegde aanslag in de inkomstenbelasting\/premie volksverzekeringen en de voor dat jaar opgelegde aanslag in de inkomensafhankelijke bijdrage Zorgverzekeringswet.<\/p>\n

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

Het beroep in cassatie is volgens het beroepschrift ingesteld namens [X] te [Z] . De griffier van de Hoge Raad heeft de indiener van het beroepschrift daarop verzocht binnen zes weken een bewijsstuk over te leggen waaruit blijkt dat hij is gemachtigd om het beroepschrift in cassatie in te dienen, dan wel een verklaring van degene namens wie hij beroep in cassatie heeft ingesteld dat deze daarmee instemt. Dat verzoek is bij aangetekende brief van 5 maart 2020 aan de indiener van het beroepschrift verzonden. Volgens de gegevens van Track&Trace van PostNL is die brief afgeleverd op het door de indiener van het beroepschrift opgegeven adres. De indiener van het beroepschrift heeft de gevraagde machtiging of verklaring echter niet overgelegd. Daarom gaat de Hoge Raad ervan uit dat de indiener van het beroepschrift niet bevoegd was beroep in cassatie in te stellen namens [X] te [Z] , en zal de Hoge Raad het beroep in cassatie op die grond niet-ontvankelijk verklaren.<\/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\u2011ontvankelijk.<\/p>\n

Dit arrest is gewezen door de vice-president R.J. Koopman als voorzitter, en de raadsheren P.M.F. van Loon en L.F. van Kalmthout, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 29 mei 2020.<\/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 verklaart het beroep in cassatie n-o.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7669],"kji_court":[7834],"kji_chamber":[],"kji_year":[41198],"kji_subject":[7646],"kji_keyword":[7992,8609,8608],"kji_language":[7671],"class_list":["post-854488","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-41198","kji_subject-divers","kji_keyword-beroep","kji_keyword-cassatie","kji_keyword-verklaart","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2020:948 Hoge Raad , 29-05-2020 \/ 20\/00612 - 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\/eclinlhr2020948-hoge-raad-29-05-2020-20-00612\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2020:948 Hoge Raad , 29-05-2020 \/ 20\/00612\" \/>\n<meta property=\"og:description\" content=\"HR verklaart het beroep in cassatie n-o.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2020948-hoge-raad-29-05-2020-20-00612\/\" \/>\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\\\/eclinlhr2020948-hoge-raad-29-05-2020-20-00612\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020948-hoge-raad-29-05-2020-20-00612\\\/\",\"name\":\"ECLI:NL:HR:2020:948 Hoge Raad , 29-05-2020 \\\/ 20\\\/00612 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-07T06:30:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020948-hoge-raad-29-05-2020-20-00612\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020948-hoge-raad-29-05-2020-20-00612\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020948-hoge-raad-29-05-2020-20-00612\\\/#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:2020:948 Hoge Raad , 29-05-2020 \\\/ 20\\\/00612\"}]},{\"@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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