{"id":865027,"date":"2026-05-08T20:11:29","date_gmt":"2026-05-08T18:11:29","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2018468-hoge-raad-30-03-2018-17-04662\/"},"modified":"2026-05-08T20:11:29","modified_gmt":"2026-05-08T18:11:29","slug":"eclinlhr2018468-hoge-raad-30-03-2018-17-04662","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2018468-hoge-raad-30-03-2018-17-04662\/","title":{"rendered":"ECLI:NL:HR:2018:468 Hoge Raad , 30-03-2018 \/ 17\/04662"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p><strong>Inhoudsindicatie.<\/strong> HR: 81.1 RO.<\/p>\n<p>30 maart 2018<\/p>\n<p>Nr. 17\/04662<\/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 Den Haag van 22 augustus 2017, nr. BK-17\/00439, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Den Haag (nr. SGR 16\/6554) betreffende de ten aanzien van belanghebbende gegeven beschikking als bedoeld in artikel 3.156, lid 3, van de Wet inkomstenbelasting 2001 (tekst tot 1 mei 2016).<\/p>\n<h3>1Geding in cassatie<\/h3>\n<p>Belanghebbende heeft tegen \u2019s Hofs uitspraak beroep in cassatie ingesteld en daarbij een aantal klachten aangevoerd.<\/p>\n<p>De Staatssecretaris van Financi\u00ebn heeft een verweerschrift ingediend.<\/p>\n<h3>2Beoordeling van de klachten<\/h3>\n<p>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<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 raadsheer M.A. Fierstra 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 30 maart 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:2018:468\" 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-865027","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 v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>ECLI:NL:HR:2018:468 Hoge Raad , 30-03-2018 \/ 17\/04662 - 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\/eclinlhr2018468-hoge-raad-30-03-2018-17-04662\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2018:468 Hoge Raad , 30-03-2018 \/ 17\/04662\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2018468-hoge-raad-30-03-2018-17-04662\/\" \/>\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\\\/eclinlhr2018468-hoge-raad-30-03-2018-17-04662\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018468-hoge-raad-30-03-2018-17-04662\\\/\",\"name\":\"ECLI:NL:HR:2018:468 Hoge Raad , 30-03-2018 \\\/ 17\\\/04662 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-08T18:11:29+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018468-hoge-raad-30-03-2018-17-04662\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018468-hoge-raad-30-03-2018-17-04662\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2018468-hoge-raad-30-03-2018-17-04662\\\/#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:2018:468 Hoge Raad , 30-03-2018 \\\/ 17\\\/04662\"}]},{\"@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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