{"id":857144,"date":"2026-05-07T16:59:00","date_gmt":"2026-05-07T14:59:00","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr20191824-hoge-raad-22-11-2019-19-01378\/"},"modified":"2026-05-07T16:59:00","modified_gmt":"2026-05-07T14:59:00","slug":"eclinlhr20191824-hoge-raad-22-11-2019-19-01378","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20191824-hoge-raad-22-11-2019-19-01378\/","title":{"rendered":"ECLI:NL:HR:2019:1824 Hoge Raad , 22-11-2019 \/ 19\/01378"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 19\/01378<\/p>\n

Datum 22 november 2019<\/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 's-Hertogenbosch van 7 februari 2019, nrs. 18\/00038 t\/m 18\/00040, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Zeeland-West-Brabant (nrs. BRE 16\/4781 t\/m 16\/4783) betreffende de aan belanghebbende voor de jaren 2011, 2012 en 2013 opgelegde aanslagen in de inkomstenbelasting\/premie volksverzekeringen.<\/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

Belanghebbende heeft een conclusie van repliek ingediend. Nu deze conclusie bij de Hoge Raad na afloop van de daartoe gestelde termijn is ingediend, slaat de Hoge Raad op dit stuk geen acht.<\/p>\n

2Beoordeling van de klachten<\/h3>\n

De klachten kunnen niet tot cassatie leiden. Dit behoeft, gezien artikel 81, lid 1, van de Wet op de rechterlijke organisatie, geen nadere motivering, nu de klachten niet nopen tot beantwoording van rechtsvragen in het belang van de rechtseenheid of de rechtsontwikkeling.<\/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 raadsheer J. Wortel als voorzitter, en de raadsheren A.F.M.Q. Beukers-van Dooren en P.A.G.M. Cools, in tegenwoordigheid van de waarnemend griffier F. Treuren, en in het openbaar uitgesproken op 22 november 2019.<\/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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