{"id":859731,"date":"2026-05-08T00:33:08","date_gmt":"2026-05-07T22:33:08","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2019915-hoge-raad-14-06-2019-18-05108\/"},"modified":"2026-05-08T00:33:08","modified_gmt":"2026-05-07T22:33:08","slug":"eclinlhr2019915-hoge-raad-14-06-2019-18-05108","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2019915-hoge-raad-14-06-2019-18-05108\/","title":{"rendered":"ECLI:NL:HR:2019:915 Hoge Raad , 14-06-2019 \/ 18\/05108"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 18\/05108<\/p>\n

Datum 14 juni 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 Den Haag van 7 november 2018, nrs. BK-18\/00329 tot en met BK-18\/00331, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Den Haag (nrs. SGR 17\/4177 tot en met SGR 17\/4179) betreffende de aan belanghebbende over de jaren 2010, 2011 en 2012 opgelegde navorderingsaanslagen in de inkomstenbelasting\/premie volksverzekeringen en de daarbij gegeven beschikkingen inzake heffingsrente. .<\/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

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, omdat 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 M.A. Fierstra als voorzitter, en de raadsheren J. Wortel en A.F.M.Q. Beukers-van Dooren, in tegenwoordigheid van de waarnemend griffier F. Treuren, en in het openbaar uitgesproken op 14 juni 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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