{"id":865025,"date":"2026-05-08T20:11:24","date_gmt":"2026-05-08T18:11:24","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2018460-hoge-raad-30-03-2018-17-03481\/"},"modified":"2026-05-08T20:11:24","modified_gmt":"2026-05-08T18:11:24","slug":"eclinlhr2018460-hoge-raad-30-03-2018-17-03481","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2018460-hoge-raad-30-03-2018-17-03481\/","title":{"rendered":"ECLI:NL:HR:2018:460 Hoge Raad , 30-03-2018 \/ 17\/03481"},"content":{"rendered":"
\n
\n

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

30 maart 2018<\/p>\n

Nr. 17\/03481<\/p>\n

Arrest<\/p>\n

gewezen op het beroep in cassatie van [X] te [Z] (hierna: belanghebbende) tegen de uitspraak van het Gerechtshof Arnhem-Leeuwarden van 27 juni 2017, nr. 16\/00825, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Gelderland (nr. AWB 15\/1808) betreffende de aan belanghebbende voor het jaar 2011 opgelegde aanslag in de inkomstenbelasting\/premie volksverzekeringen.<\/p>\n

1Geding in cassatie<\/h3>\n

Belanghebbende heeft tegen \u2019s Hofs uitspraak 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.<\/p>\n

De Advocaat-Generaal R.L.H. IJzerman heeft op 22 januari 2018 geconcludeerd tot ongegrondverklaring van het beroep in cassatie (ECLI:NL:PHR:2018:104).<\/p>\n

Belanghebbende heeft schriftelijk op de conclusie gereageerd.<\/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 acht geen termen aanwezig 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 G. de Groot als voorzitter, en de raadsheren Th. Groeneveld en A.F.M.Q. Beukers-van Dooren, in tegenwoordigheid van de waarnemend griffier F. Treuren, en in het openbaar uitgesproken op 30 maart 2018.<\/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":[47917],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-865025","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":"\nECLI:NL:HR:2018:460 Hoge Raad , 30-03-2018 \/ 17\/03481 - 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\/eclinlhr2018460-hoge-raad-30-03-2018-17-03481\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2018:460 Hoge Raad , 30-03-2018 \/ 17\/03481\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2018460-hoge-raad-30-03-2018-17-03481\/\" \/>\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\\\/eclinlhr2018460-hoge-raad-30-03-2018-17-03481\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018460-hoge-raad-30-03-2018-17-03481\\\/\",\"name\":\"ECLI:NL:HR:2018:460 Hoge Raad , 30-03-2018 \\\/ 17\\\/03481 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-08T18:11:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018460-hoge-raad-30-03-2018-17-03481\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018460-hoge-raad-30-03-2018-17-03481\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018460-hoge-raad-30-03-2018-17-03481\\\/#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:2018:460 Hoge Raad , 30-03-2018 \\\/ 17\\\/03481\"}]},{\"@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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