{"id":864840,"date":"2026-05-08T19:31:52","date_gmt":"2026-05-08T17:31:52","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2018590-hoge-raad-13-04-2018-17-03811\/"},"modified":"2026-05-08T19:31:52","modified_gmt":"2026-05-08T17:31:52","slug":"eclinlhr2018590-hoge-raad-13-04-2018-17-03811","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2018590-hoge-raad-13-04-2018-17-03811\/","title":{"rendered":"ECLI:NL:HR:2018:590 Hoge Raad , 13-04-2018 \/ 17\/03811"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p><strong>Inhoudsindicatie.<\/strong> HR: 81.1 RO.<\/p>\n<p>13 april 2018<\/p>\n<p>Nr. 17\/03811<\/p>\n<p>Arrest<\/p>\n<p>gewezen op het beroep in cassatie van [X] te [Z] (hierna: belanghebbende) tegen de uitspraak van het Gerechtshof \u2019s-Hertogenbosch van 6 juli 2017, nrs. 16\/00263 tot en met 16\/00266, op het hoger beroep van belanghebbende tegen uitspraken van de Rechtbank Zeeland\u2011West-Brabant (nrs. BRE 15\/3261, 15\/3262, 15\/3621 en 15\/3622) betreffende de aan belanghebbende voor de jaren 2010 en 2011 opgelegde aanslagen in de inkomstenbelasting\/premie volksverzekeringen, de daarbij gegeven boetebeschikkingen en de aan belanghebbende voor dezelfde jaren opgelegde aanslagen in de inkomensafhankelijke bijdrage Zorgverzekeringswet.<\/p>\n<h3>1Geding in cassatie<\/h3>\n<p>Belanghebbende heeft tegen \u2019s Hofs uitspraak beroep in cassatie ingesteld en daarbij twee middelen voorgesteld.<\/p>\n<p>De Staatssecretaris van Financi\u00ebn heeft een verweerschrift ingediend.<\/p>\n<h3>2Beoordeling van de middelen<\/h3>\n<p>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<h3>3Proceskosten<\/h3>\n<p>De Hoge Raad acht geen termen aanwezig voor een veroordeling in de proceskosten.<\/p>\n<h3>4Beslissing<\/h3>\n<p>De Hoge Raad verklaart het beroep in cassatie ongegrond.<\/p>\n<p>Dit arrest is gewezen door de vice-president R.J. Koopman als voorzitter, en de raadsheren P.M.F. van Loon en E.F. Faase, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 13 april 2018.<\/p>\n<\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"http:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:HR:2018:590\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>Rechtspraak.nl open data, Creative Commons Zero. Volume cible 1.8M decisions.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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":[47917],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-864840","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-47917","kji_subject-divers","kji_language-nl"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>ECLI:NL:HR:2018:590 Hoge Raad , 13-04-2018 \/ 17\/03811 - 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\/eclinlhr2018590-hoge-raad-13-04-2018-17-03811\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2018:590 Hoge Raad , 13-04-2018 \/ 17\/03811\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2018590-hoge-raad-13-04-2018-17-03811\/\" \/>\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\\\/eclinlhr2018590-hoge-raad-13-04-2018-17-03811\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018590-hoge-raad-13-04-2018-17-03811\\\/\",\"name\":\"ECLI:NL:HR:2018:590 Hoge Raad , 13-04-2018 \\\/ 17\\\/03811 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-08T17:31:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018590-hoge-raad-13-04-2018-17-03811\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018590-hoge-raad-13-04-2018-17-03811\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018590-hoge-raad-13-04-2018-17-03811\\\/#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:2018:590 Hoge Raad , 13-04-2018 \\\/ 17\\\/03811\"}]},{\"@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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