{"id":872984,"date":"2026-05-10T01:32:22","date_gmt":"2026-05-09T23:32:22","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2017533-hoge-raad-31-03-2017-16-02826\/"},"modified":"2026-05-10T01:32:22","modified_gmt":"2026-05-09T23:32:22","slug":"eclinlhr2017533-hoge-raad-31-03-2017-16-02826","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2017533-hoge-raad-31-03-2017-16-02826\/","title":{"rendered":"ECLI:NL:HR:2017:533 Hoge Raad , 31-03-2017 \/ 16\/02826"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p><strong>Inhoudsindicatie.<\/strong> HR: 81.1 RO.<\/p>\n<p>31 maart 2017<\/p>\n<p>Nr. 16\/02826<\/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 Arnhem-Leeuwarden van 19 april 2016, nr. 14\/01213, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Noord\u2011Nederland (nr. LEE AWB 13\/1208), betreffende de ten aanzien van belanghebbende gegeven beschikking tot aansprakelijkstelling ingevolge de Invorderingswet 1990 voor van [A] B.V. te [Z] nageheven loonbelasting en omzetbelasting over de periode 1 januari 2008 tot en met 30 april 2011.<\/p>\n<h3>1Geding in cassatie<\/h3>\n<p>Belanghebbende heeft tegen \u2019s Hofs uitspraak beroep in cassatie ingesteld en daarbij een aantal middelen voorgesteld.<\/p>\n<p>De Staatssecretaris van Financi\u00ebn heeft een verweerschrift ingediend.<\/p>\n<p>Belanghebbende heeft een conclusie van repliek 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 J.A.C.A. Overgaauw als voorzitter, en de raadsheren P.M.F. van Loon en L.F. van Kalmthout, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 31 maart 2017.<\/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:2017:533\" 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":[52833],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-872984","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":"<!-- 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:2017:533 Hoge Raad , 31-03-2017 \/ 16\/02826 - 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\/eclinlhr2017533-hoge-raad-31-03-2017-16-02826\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2017:533 Hoge Raad , 31-03-2017 \/ 16\/02826\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr2017533-hoge-raad-31-03-2017-16-02826\/\" \/>\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\\\/eclinlhr2017533-hoge-raad-31-03-2017-16-02826\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2017533-hoge-raad-31-03-2017-16-02826\\\/\",\"name\":\"ECLI:NL:HR:2017:533 Hoge Raad , 31-03-2017 \\\/ 16\\\/02826 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-09T23:32:22+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2017533-hoge-raad-31-03-2017-16-02826\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2017533-hoge-raad-31-03-2017-16-02826\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr2017533-hoge-raad-31-03-2017-16-02826\\\/#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:2017:533 Hoge Raad , 31-03-2017 \\\/ 16\\\/02826\"}]},{\"@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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