{"id":855895,"date":"2026-05-07T12:59:05","date_gmt":"2026-05-07T10:59:05","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2020200-hoge-raad-07-02-2020-19-02147\/"},"modified":"2026-05-07T12:59:05","modified_gmt":"2026-05-07T10:59:05","slug":"eclinlhr2020200-hoge-raad-07-02-2020-19-02147","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2020200-hoge-raad-07-02-2020-19-02147\/","title":{"rendered":"ECLI:NL:HR:2020:200 Hoge Raad , 07-02-2020 \/ 19\/02147"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 19\/02147<\/p>\n

Datum 7 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 Amsterdam van 19 maart 2019, nr. 18\/00172, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Noord-Holland (nr. HAA 17\/3320) betreffende de aan belanghebbende over het jaar 2012 opgelegde navorderingsaanslag in de inkomstenbelasting\/premie volksverzekeringen en de daarbij gegeven beschikking inzake 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 van Financi\u00ebn heeft een verweerschrift ingediend.<\/p>\n

Na het verstrijken van de voor het indienen van een conclusie van repliek gestelde termijn heeft belanghebbende een aantal geschriften ingediend. Op deze stukken slaat de Hoge Raad geen acht.<\/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 G. de Groot 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 7 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":"

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