{"id":883445,"date":"2026-05-12T12:35:32","date_gmt":"2026-05-12T10:35:32","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\/"},"modified":"2026-05-12T12:35:32","modified_gmt":"2026-05-12T10:35:32","slug":"eclinlhr20161907-hoge-raad-12-08-2016-15-05969","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\/","title":{"rendered":"ECLI:NL:HR:2016:1907 Hoge Raad , 12-08-2016 \/ 15\/05969"},"content":{"rendered":"
\n
\n

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

12 augustus 2016<\/p>\n

nr. 15\/05969<\/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 17 november 2015, nrs. 12\/00273 tot en met 12\/00278, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Arnhem (nrs. AWB 06\/345; 08\/2518; 09\/3115; 09\/4671; 11\/4121 tot en met 11\/4125; 11\/4127 tot en met 11\/4136; 11\/4138) betreffende de aan belanghebbende over de jaren 1993 tot en met 2002 opgelegde navorderingsaanslagen in de inkomstenbelasting\/premie volksverzekeringen, de voor de jaren 2003 tot en met 2006 opgelegde aanslagen in de inkomstenbelasting\/premie volksverzekeringen, de over de jaren 1994 tot en met 2000 opgelegde navorderingsaanslagen in de vermogensbelasting, de daarbij gegeven beschikkingen inzake een verhoging dan wel boetebeschikkingen en de daarbij gegeven beschikkingen inzake 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 vice-president R.J. Koopman als voorzitter, en de raadsheren C. Schaap en J. Wortel, in tegenwoordigheid van de waarnemend griffier F. Treuren, en in het openbaar uitgesproken op 12 augustus 2016.<\/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: 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":[61603],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-883445","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-61603","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2016:1907 Hoge Raad , 12-08-2016 \/ 15\/05969 - 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\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2016:1907 Hoge Raad , 12-08-2016 \/ 15\/05969\" \/>\n<meta property=\"og:description\" content=\"HR: art. 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\/\" \/>\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\\\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\\\/\",\"name\":\"ECLI:NL:HR:2016:1907 Hoge Raad , 12-08-2016 \\\/ 15\\\/05969 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#website\"},\"datePublished\":\"2026-05-12T10:35:32+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\\\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/jurisprudences\\\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\\\/#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:2016:1907 Hoge Raad , 12-08-2016 \\\/ 15\\\/05969\"}]},{\"@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. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ru-RU\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"width\":2114,\"height\":1253,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/ru\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"ECLI:NL:HR:2016:1907 Hoge Raad , 12-08-2016 \/ 15\/05969 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\/","og_locale":"ru_RU","og_type":"article","og_title":"ECLI:NL:HR:2016:1907 Hoge Raad , 12-08-2016 \/ 15\/05969","og_description":"HR: art. 81.1 RO.","og_url":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\/","og_site_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","twitter_card":"summary_large_image","twitter_misc":{"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f":"1 \u043c\u0438\u043d\u0443\u0442\u0430"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\/","url":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\/","name":"ECLI:NL:HR:2016:1907 Hoge Raad , 12-08-2016 \/ 15\/05969 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/ru\/#website"},"datePublished":"2026-05-12T10:35:32+00:00","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\/#breadcrumb"},"inLanguage":"ru-RU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/eclinlhr20161907-hoge-raad-12-08-2016-15-05969\/#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:2016:1907 Hoge Raad , 12-08-2016 \/ 15\/05969"}]},{"@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. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.","publisher":{"@id":"https:\/\/kohenavocats.com\/ru\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.com\/ru\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ru-RU"},{"@type":"Organization","@id":"https:\/\/kohenavocats.com\/ru\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.com\/ru\/","logo":{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/kohenavocats.com\/ru\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","width":2114,"height":1253,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.com\/ru\/#\/schema\/logo\/image\/"}}]}},"jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_decision\/883445","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_decision"}],"about":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/types\/kji_decision"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/media?parent=883445"}],"wp:term":[{"taxonomy":"kji_country","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_country?post=883445"},{"taxonomy":"kji_court","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_court?post=883445"},{"taxonomy":"kji_chamber","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_chamber?post=883445"},{"taxonomy":"kji_year","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_year?post=883445"},{"taxonomy":"kji_subject","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_subject?post=883445"},{"taxonomy":"kji_keyword","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_keyword?post=883445"},{"taxonomy":"kji_language","embeddable":true,"href":"https:\/\/kohenavocats.com\/ru\/wp-json\/wp\/v2\/kji_language?post=883445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}