{"id":855666,"date":"2026-05-07T12:22:04","date_gmt":"2026-05-07T10:22:04","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2020293-hoge-raad-21-02-2020-19-03028\/"},"modified":"2026-05-07T12:22:04","modified_gmt":"2026-05-07T10:22:04","slug":"eclinlhr2020293-hoge-raad-21-02-2020-19-03028","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2020293-hoge-raad-21-02-2020-19-03028\/","title":{"rendered":"ECLI:NL:HR:2020:293 Hoge Raad , 21-02-2020 \/ 19\/03028"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> HR verklaart het beroep in cassatie n-o met toepassing van art. 80a RO.<\/p>\n

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 19\/03028<\/p>\n

Datum 21 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 gericht tegen de uitspraak van het Gerechtshof Arnhem-Leeuwarden van 14 mei 2019, nr. 18\/00715, betreffende een aan belanghebbende over het jaar 2012 opgelegde navorderingsaanslag in de inkomstenbelasting\/premie volksverzekeringen en de daarbij gegeven beschikking inzake belastingrente.<\/p>\n

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

De Hoge Raad heeft de klachten over de uitspraak van het Hof beoordeeld. De procureur-generaal bij de Hoge Raad heeft de gelegenheid gekregen een advies uit te brengen.<\/p>\n

De Hoge Raad is tot het oordeel gekomen dat het cassatieberoep duidelijk niet kan slagen. Hij zal daarom gebruikmaken van de mogelijkheid om het beroep zonder verdere motivering niet-ontvankelijk te verklaren (zie artikel 80a van de Wet op de rechterlijke organisatie).<\/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 21 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 met toepassing van art. 80a RO.<\/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":[7992,8609,8610,8608],"kji_language":[7671],"class_list":["post-855666","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-toepassing","kji_keyword-verklaart","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2020:293 Hoge Raad , 21-02-2020 \/ 19\/03028 - 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\/eclinlhr2020293-hoge-raad-21-02-2020-19-03028\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2020:293 Hoge Raad , 21-02-2020 \/ 19\/03028\" \/>\n<meta property=\"og:description\" content=\"HR verklaart het beroep in cassatie n-o met toepassing van art. 80a RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2020293-hoge-raad-21-02-2020-19-03028\/\" \/>\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\\\/eclinlhr2020293-hoge-raad-21-02-2020-19-03028\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020293-hoge-raad-21-02-2020-19-03028\\\/\",\"name\":\"ECLI:NL:HR:2020:293 Hoge Raad , 21-02-2020 \\\/ 19\\\/03028 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-07T10:22:04+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020293-hoge-raad-21-02-2020-19-03028\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020293-hoge-raad-21-02-2020-19-03028\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2020293-hoge-raad-21-02-2020-19-03028\\\/#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:2020:293 Hoge Raad , 21-02-2020 \\\/ 19\\\/03028\"}]},{\"@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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