{"id":868903,"date":"2026-05-09T10:32:43","date_gmt":"2026-05-09T08:32:43","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr20172453-hoge-raad-22-09-2017-17-00701\/"},"modified":"2026-05-09T10:32:43","modified_gmt":"2026-05-09T08:32:43","slug":"eclinlhr20172453-hoge-raad-22-09-2017-17-00701","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20172453-hoge-raad-22-09-2017-17-00701\/","title":{"rendered":"ECLI:NL:HR:2017:2453 Hoge Raad , 22-09-2017 \/ 17\/00701"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> art. 81.1 RO.<\/p>\n

22 september 2017<\/p>\n

nr. 17\/00701<\/p>\n

Arrest<\/p>\n

gewezen op het beroep in cassatie van [X] te [Z] (hierna: belanghebbende) tegen de uitspraak van het Gerechtshof \u2019s-Hertogenbosch van 12 januari 2017, nrs. 15\/00643 tot en met 15\/00657 en 15\/00659 tot en met 15\/00670, op het hoger beroep van de Inspecteur tegen een uitspraak van de Rechtbank Zeeland\u2011West\u2011Brabant (nrs. AWB 13\/4731 tot en met 13\/4745 en 13\/4747 tot en met 13\/4758) betreffende de aan belanghebbende over de jaren 1990 tot en met 2004 alsmede 2007 opgelegde (navorderings)aanslagen in de inkomstenbelasting\/premie volksverzekeringen, de voor het jaar 2003 opgelegde aanslag in de premie ziekenfondswet, de over de jaren 1991 tot en met 2000 opgelegde navorderingsaanslagen in de vermogensbelasting, de daarbij gegeven beschikkingen inzake een verhoging dan wel boetebeschikkingen en de daarbij gegeven beschikkingen heffingsrente.<\/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

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 raadsheer M.A. Fierstra als voorzitter, en de raadsheren Th. Groeneveld en J. Wortel, in tegenwoordigheid van de waarnemend griffier F. Treuren, en in het openbaar uitgesproken op 22 september 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":"

art. 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-868903","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:2017:2453 Hoge Raad , 22-09-2017 \/ 17\/00701 - 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\/eclinlhr20172453-hoge-raad-22-09-2017-17-00701\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2017:2453 Hoge Raad , 22-09-2017 \/ 17\/00701\" \/>\n<meta property=\"og:description\" content=\"art. 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20172453-hoge-raad-22-09-2017-17-00701\/\" \/>\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\\\/eclinlhr20172453-hoge-raad-22-09-2017-17-00701\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20172453-hoge-raad-22-09-2017-17-00701\\\/\",\"name\":\"ECLI:NL:HR:2017:2453 Hoge Raad , 22-09-2017 \\\/ 17\\\/00701 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-09T08:32:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20172453-hoge-raad-22-09-2017-17-00701\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20172453-hoge-raad-22-09-2017-17-00701\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20172453-hoge-raad-22-09-2017-17-00701\\\/#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:2017:2453 Hoge Raad , 22-09-2017 \\\/ 17\\\/00701\"}]},{\"@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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