{"id":563842,"date":"2026-04-15T02:47:02","date_gmt":"2026-04-15T00:47:02","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2026615-hoge-raad-10-04-2026-24-04412\/"},"modified":"2026-04-15T02:47:02","modified_gmt":"2026-04-15T00:47:02","slug":"eclinlhr2026615-hoge-raad-10-04-2026-24-04412","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/tr\/jurisprudences\/eclinlhr2026615-hoge-raad-10-04-2026-24-04412\/","title":{"rendered":"ECLI:NL:HR:2026:615 Hoge Raad , 10-04-2026 \/ 24\/04412"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> HR verklaart het beroep in cassatie n-o.<\/p>\n

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 24\/04412<\/p>\n

Datum 10 april 2026<\/p>\n

ARREST<\/p>\n

op het door [X] (hierna: belanghebbende), vertegenwoordigd door [A], ingestelde beroep in cassatie tegen de uitspraak van het Gerechtshof Den Haag van 22 oktober 2024, nr. BK-23\/780.<\/p>\n

1Beoordeling van de ontvankelijkheid van het beroep in cassatie<\/h3>\n

De griffier van de Hoge Raad heeft belanghebbende bij aangetekende brief van 15 mei 2025 gewezen op de verschuldigdheid van griffierecht en voor de betaling daarvan een termijn van vier weken gesteld. Uit de gegevens van PostNL maakt de Hoge Raad op dat deze brief op regelmatige wijze aan het adres van de belanghebbende is aangeboden. Bij aanbieding van deze brief is niemand op het adres van belanghebbende aangetroffen, waardoor de brief niet kon worden bezorgd. De brief is vervolgens naar een afhaallocatie van PostNL gestuurd. Belanghebbende heeft de brief daar niet opgehaald. De brief is vervolgens wegens onbestelbaarheid teruggezonden aan de Hoge Raad, waarna adresverificatie heeft plaatsgevonden en het stuk bij gewone brief is verzonden naar het adres van belanghebbende. Het griffierecht is niet voldaan.<\/p>\n

De griffier van de Hoge Raad heeft op 10 juli 2025 een bericht in het digitale dossier van belanghebbende geplaatst waarbij belanghebbende in de gelegenheid is gesteld mee te delen waarom het griffierecht niet is betaald. Wat belanghebbende in zijn reactie aanvoert, vormt geen grond voor het oordeel dat belanghebbende niet in verzuim is geweest. De gevolgen van het niet-ophalen van de hiervoor in 1.1 genoemde aangetekende brief bij de afhaallocatie van PostNL, komt voor rekening en risico van de belanghebbende. Het beroep in cassatie moet daarom op grond van artikel 8:41, lid 6, Awb niet-ontvankelijk worden verklaard.<\/p>\n

2Proceskosten<\/h3>\n

De Hoge Raad ziet geen aanleiding voor een veroordeling in de proceskosten.<\/p>\n

3Beslissing<\/h3>\n

De Hoge Raad verklaart het beroep in cassatie niet-ontvankelijk.<\/p>\n

Dit arrest is gewezen door de vice-president J.A.R. van Eijsden als voorzitter, en de raadsheren A.E.H. van der Voort Maarschalk en W.A.P. van Roij, in tegenwoordigheid van de waarnemend griffier J.P.J. van Kampen, en in het openbaar uitgesproken op 10 april 2026.<\/p>\n

Voetnoten<\/h3>\n
    \n
  1. ECLI:NL:GHDHA:2024:2028.<\/li>\n<\/ol>\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 verklaart het beroep in cassatie n-o.<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7669],"kji_court":[7834],"kji_chamber":[],"kji_year":[7610],"kji_subject":[7646],"kji_keyword":[7992,8609,8608],"kji_language":[7671],"class_list":["post-563842","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-7610","kji_subject-divers","kji_keyword-beroep","kji_keyword-cassatie","kji_keyword-verklaart","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2026:615 Hoge Raad , 10-04-2026 \/ 24\/04412 - 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\/tr\/jurisprudences\/eclinlhr2026615-hoge-raad-10-04-2026-24-04412\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2026:615 Hoge Raad , 10-04-2026 \/ 24\/04412\" \/>\n<meta property=\"og:description\" content=\"HR verklaart het beroep in cassatie n-o.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/tr\/jurisprudences\/eclinlhr2026615-hoge-raad-10-04-2026-24-04412\/\" \/>\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=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/jurisprudences\\\/eclinlhr2026615-hoge-raad-10-04-2026-24-04412\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/jurisprudences\\\/eclinlhr2026615-hoge-raad-10-04-2026-24-04412\\\/\",\"name\":\"ECLI:NL:HR:2026:615 Hoge Raad , 10-04-2026 \\\/ 24\\\/04412 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#website\"},\"datePublished\":\"2026-04-15T00:47:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/jurisprudences\\\/eclinlhr2026615-hoge-raad-10-04-2026-24-04412\\\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/jurisprudences\\\/eclinlhr2026615-hoge-raad-10-04-2026-24-04412\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/jurisprudences\\\/eclinlhr2026615-hoge-raad-10-04-2026-24-04412\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/avocats-en-droit-penal-a-paris-conseil-et-defense-strategique\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"ECLI:NL:HR:2026:615 Hoge Raad , 10-04-2026 \\\/ 24\\\/04412\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/\",\"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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