{"id":855566,"date":"2026-05-07T12:05:27","date_gmt":"2026-05-07T10:05:27","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2020353-hoge-raad-28-02-2020-19-03806\/"},"modified":"2026-05-07T12:05:27","modified_gmt":"2026-05-07T10:05:27","slug":"eclinlhr2020353-hoge-raad-28-02-2020-19-03806","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2020353-hoge-raad-28-02-2020-19-03806\/","title":{"rendered":"ECLI:NL:HR:2020:353 Hoge Raad , 28-02-2020 \/ 19\/03806"},"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 19\/03806<\/p>\n

Datum 28 februari 2020<\/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 Den Haag van 10 juli 2019, nrs. 18\/01006 tot en met 18\/01012, betreffende aan belanghebbende voor de jaren 2009 tot en met 2015 opgelegde (navorderings)aanslagen in de inkomstenbelasting\/premie volksverzekeringen en de daarbij gegeven beschikkingen inzake heffingsrente en belastingrente.<\/p>\n

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

Het beroepschrift in cassatie bevat, hoewel artikel 6:5, lid 1, letter d, Awb dit vereist, niet de gronden van het beroep.<\/p>\n

De griffier van de Hoge Raad heeft belanghebbende bij aangetekende brief van 14 augustus 2019 in de gelegenheid gesteld dat verzuim binnen zes weken te herstellen. Deze brief is aangetekend verzonden en is volgens de gegevens van Track&Trace van PostNL afgeleverd op het door belanghebbende opgegeven adres. Belanghebbende heeft van deze gelegenheid geen gebruik gemaakt. Daarom zal de Hoge Raad met toepassing van het bepaalde in artikel 6:6 Awb het beroep in cassatie 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-ontvankelijk.<\/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 28 februari 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-855566","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:2020:353 Hoge Raad , 28-02-2020 \/ 19\/03806 - 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\/eclinlhr2020353-hoge-raad-28-02-2020-19-03806\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2020:353 Hoge Raad , 28-02-2020 \/ 19\/03806\" \/>\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\/eclinlhr2020353-hoge-raad-28-02-2020-19-03806\/\" \/>\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=\"1 \u043c\u0438\u043d\u0443\u0442\u0430\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020353-hoge-raad-28-02-2020-19-03806\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020353-hoge-raad-28-02-2020-19-03806\\\/\",\"name\":\"ECLI:NL:HR:2020:353 Hoge Raad , 28-02-2020 \\\/ 19\\\/03806 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-07T10:05:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020353-hoge-raad-28-02-2020-19-03806\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020353-hoge-raad-28-02-2020-19-03806\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020353-hoge-raad-28-02-2020-19-03806\\\/#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:2020:353 Hoge Raad , 28-02-2020 \\\/ 19\\\/03806\"}]},{\"@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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