{"id":867635,"date":"2026-05-09T05:28:34","date_gmt":"2026-05-09T03:28:34","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr20172778-hoge-raad-27-10-2017-17-01341\/"},"modified":"2026-05-09T05:28:34","modified_gmt":"2026-05-09T03:28:34","slug":"eclinlhr20172778-hoge-raad-27-10-2017-17-01341","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20172778-hoge-raad-27-10-2017-17-01341\/","title":{"rendered":"ECLI:NL:HR:2017:2778 Hoge Raad , 27-10-2017 \/ 17\/01341"},"content":{"rendered":"
\n
\n

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

27 oktober 2017<\/p>\n

Nr. 17\/01341<\/p>\n

Arrest<\/p>\n

gewezen op het beroep in cassatie van [X] te [Z] (hierna: belanghebbende) tegen de uitspraak van het Gerechtshof Den Haag van 1 maart 2017, nr. BK-15\/01097, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Den Haag (nr. SGR 15\/1465) betreffende de aan belanghebbende voor het jaar 2003 opgelegde aanslag in de inkomstenbelasting\/premie volksverzekeringen en de daarbij gegeven beschikking inzake heffingsrente.<\/p>\n

1Het eerste en tweede geding in cassatie<\/h3>\n

Bij arrest van de Hoge Raad van 24 december 2010, nr. 09\/04800, ECLI:NL:HR:2010:BO8479, BNB 2011\/77, is vernietigd de uitspraak van het Gerechtshof te \u2019s\u2011Gravenhage (nr. BK\u201109\/00283), met verwijzing van het geding naar het Gerechtshof Amsterdam ter verdere behandeling en beslissing van de zaak met inachtneming van dat arrest. Bij arrest van de Hoge Raad van 25 april 2014, nr. 13\/05573, ECLI:NL:HR:2014:1004, is het zowel het principale als het incidenteel beroep in cassatie tegen de uitspraak van het laatstgenoemde Hof (nr. 10\/00961) ongegrond verklaard. Bijgevolg is de beslissing van dat Hof om de zaak te verwijzen naar de Rechtbank Den Haag in stand gebleven.<\/p>\n

2Het derde geding in cassatie<\/h3>\n

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

De Staatssecretaris van Financi\u00ebn heeft een verweerschrift ingediend. Hij heeft tevens incidenteel beroep in cassatie ingesteld en daarbij een middel voorgesteld.<\/p>\n

Belanghebbende heeft schriftelijk zijn zienswijze omtrent het incidenteel beroep naar voren gebracht.<\/p>\n

De Staatssecretaris heeft nadien het incidenteel beroep in cassatie ingetrokken.<\/p>\n

3Beoordeling 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, nu de middelen niet nopen tot beantwoording van rechtsvragen in het belang van de rechtseenheid of de rechtsontwikkeling.<\/p>\n

4Proceskosten<\/h3>\n

De Hoge Raad acht geen termen aanwezig voor een veroordeling in de proceskosten.<\/p>\n

5Beslissing<\/h3>\n

De Hoge Raad verklaart het beroep in cassatie ongegrond.<\/p>\n

Dit arrest is gewezen door de vice-president J.A.C.A. Overgaauw 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 27 oktober 2017.<\/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":[52833],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-867635","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-52833","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2017:2778 Hoge Raad , 27-10-2017 \/ 17\/01341 - 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\/eclinlhr20172778-hoge-raad-27-10-2017-17-01341\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2017:2778 Hoge Raad , 27-10-2017 \/ 17\/01341\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20172778-hoge-raad-27-10-2017-17-01341\/\" \/>\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=\"2 \u043c\u0438\u043d\u0443\u0442\u044b\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20172778-hoge-raad-27-10-2017-17-01341\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20172778-hoge-raad-27-10-2017-17-01341\\\/\",\"name\":\"ECLI:NL:HR:2017:2778 Hoge Raad , 27-10-2017 \\\/ 17\\\/01341 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-09T03:28:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20172778-hoge-raad-27-10-2017-17-01341\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20172778-hoge-raad-27-10-2017-17-01341\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20172778-hoge-raad-27-10-2017-17-01341\\\/#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:2017:2778 Hoge Raad , 27-10-2017 \\\/ 17\\\/01341\"}]},{\"@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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