{"id":860923,"date":"2026-05-08T04:24:41","date_gmt":"2026-05-08T02:24:41","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2019367-hoge-raad-15-03-2019-18-01642\/"},"modified":"2026-05-08T04:24:41","modified_gmt":"2026-05-08T02:24:41","slug":"eclinlhr2019367-hoge-raad-15-03-2019-18-01642","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2019367-hoge-raad-15-03-2019-18-01642\/","title":{"rendered":"ECLI:NL:HR:2019:367 Hoge Raad , 15-03-2019 \/ 18\/01642"},"content":{"rendered":"
\n
\n

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

15 maart 2019<\/p>\n

Nr. 18\/01642<\/p>\n

Arrest<\/p>\n

gewezen op het beroep in cassatie van [X] te [Z] (hierna: belanghebbende) tegen de uitspraak van het Gerechtshof 's-Hertogenbosch van 15 maart 2018, nr. 16\/03503, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Zeeland-West-Brabant (nr. BRE 15\/3932) betreffende een aan belanghebbende opgelegde naheffingsaanslag in de belasting van personenauto's en motorrijwielen.<\/p>\n

1Geding in cassatie<\/h3>\n

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

De Staatssecretaris van Financi\u00ebn heeft een verweerschrift ingediend.<\/p>\n

Belanghebbende heeft een conclusie van repliek 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, omdat 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 vice-president R.J. Koopman als voorzitter, en de raadsheren E.N. Punt en M.E. van Hilten, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 15 maart 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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