{"id":857424,"date":"2026-05-07T18:02:06","date_gmt":"2026-05-07T16:02:06","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr20191682-hoge-raad-08-11-2019-18-04587-2\/"},"modified":"2026-05-07T18:02:06","modified_gmt":"2026-05-07T16:02:06","slug":"eclinlhr20191682-hoge-raad-08-11-2019-18-04587-2","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20191682-hoge-raad-08-11-2019-18-04587-2\/","title":{"rendered":"ECLI:NL:HR:2019:1682 Hoge Raad , 08-11-2019 \/ 18\/04587"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 18\/04587<\/p>\n

Datum 8 november 2019<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

[X] te [Z] (hierna: belanghebbende)<\/p>\n

tegen<\/p>\n

het COLLEGE VAN BURGEMEESTER EN WETHOUDERS VAN DE GEMEENTE SLIEDRECHT<\/p>\n

op het beroep in cassatie tegen de uitspraak van het Gerechtshof Den Haag van 19 september 2018, nr. BK-17\/00899, op het hoger beroep van de directeur van de Gemeentebelastingen Drechtsteden en het incidentele hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Rotterdam (nr. ROT 16\/914) betreffende de aan belanghebbende voor het jaar 2015 opgelegde aanslagen in de rioolheffing van de gemeente Sliedrecht.<\/p>\n

1Geding in cassatie<\/h3>\n

Belanghebbende heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld en daarbij drie middelen voorgesteld.<\/p>\n

Het college van burgemeester en wethouders van de gemeente Sliedrecht heeft een verweerschrift ingediend.<\/p>\n

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

De middelen kunnen niet tot cassatie leiden. Dit behoeft, gezien artikel 81, lid 1, van de Wet op de rechterlijke organisatie, geen nadere motivering, nu de middelen 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 8 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":"

HR: 81.1 RO.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7669],"kji_court":[7834],"kji_chamber":[],"kji_year":[45029],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-857424","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-45029","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2019:1682 Hoge Raad , 08-11-2019 \/ 18\/04587 - 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\/eclinlhr20191682-hoge-raad-08-11-2019-18-04587-2\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2019:1682 Hoge Raad , 08-11-2019 \/ 18\/04587\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20191682-hoge-raad-08-11-2019-18-04587-2\/\" \/>\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\\\/eclinlhr20191682-hoge-raad-08-11-2019-18-04587-2\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20191682-hoge-raad-08-11-2019-18-04587-2\\\/\",\"name\":\"ECLI:NL:HR:2019:1682 Hoge Raad , 08-11-2019 \\\/ 18\\\/04587 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-07T16:02:06+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20191682-hoge-raad-08-11-2019-18-04587-2\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20191682-hoge-raad-08-11-2019-18-04587-2\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20191682-hoge-raad-08-11-2019-18-04587-2\\\/#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:2019:1682 Hoge Raad , 08-11-2019 \\\/ 18\\\/04587\"}]},{\"@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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