{"id":564756,"date":"2026-04-15T04:56:00","date_gmt":"2026-04-15T02:56:00","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2026641-hoge-raad-10-04-2026-25-04347\/"},"modified":"2026-04-15T04:56:00","modified_gmt":"2026-04-15T02:56:00","slug":"eclinlhr2026641-hoge-raad-10-04-2026-25-04347","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/tr\/jurisprudences\/eclinlhr2026641-hoge-raad-10-04-2026-25-04347\/","title":{"rendered":"ECLI:NL:HR:2026:641 Hoge Raad , 10-04-2026 \/ 25\/04347"},"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 25\/04347<\/p>\n

Datum 10 april 2026<\/p>\n

ARREST<\/p>\n

op het door [X] B.V. (hierna: belanghebbende), vertegenwoordigd door A.F.M.J. Verhoeven, ingestelde beroep in cassatie tegen de uitspraak van het Gerechtshof Amsterdam van 16 oktober 2025, nr. 24\/3723.<\/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 9 januari 2026 gewezen op de verschuldigdheid van griffierecht en voor de betaling daarvan een termijn van vier weken gesteld. Deze brief is volgens de gegevens van Track&Trace van PostNL afgeleverd op het door belanghebbende opgegeven adres. Het griffierecht is niet voldaan.<\/p>\n

De griffier van de Hoge Raad heeft op 9 februari 2026 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. Van de plaatsing van het hiervoor vermelde bericht in dit digitale dossier is eveneens op 9 februari 2026 een kennisgeving verzonden naar het door belanghebbende voor dit doel opgegeven e-mailadres. Op grond hiervan neemt de Hoge Raad aan dat belanghebbende dit bericht heeft ontvangen, en wel, gelet op artikel 8:36c, lid 2, Awb, op 9 februari 2026.
\nBelanghebbende heeft van de hiervoor bedoelde gelegenheid geen gebruikgemaakt. 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 M.E. van Hilten als voorzitter, en de raadsheren E.N. Punt en M.A. Fierstra, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 10 april 2026.<\/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 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-564756","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:2026:641 Hoge Raad , 10-04-2026 \/ 25\/04347 - 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\/eclinlhr2026641-hoge-raad-10-04-2026-25-04347\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2026:641 Hoge Raad , 10-04-2026 \/ 25\/04347\" \/>\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\/eclinlhr2026641-hoge-raad-10-04-2026-25-04347\/\" \/>\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=\"1 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/jurisprudences\\\/eclinlhr2026641-hoge-raad-10-04-2026-25-04347\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/jurisprudences\\\/eclinlhr2026641-hoge-raad-10-04-2026-25-04347\\\/\",\"name\":\"ECLI:NL:HR:2026:641 Hoge Raad , 10-04-2026 \\\/ 25\\\/04347 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/#website\"},\"datePublished\":\"2026-04-15T02:56:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/jurisprudences\\\/eclinlhr2026641-hoge-raad-10-04-2026-25-04347\\\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/jurisprudences\\\/eclinlhr2026641-hoge-raad-10-04-2026-25-04347\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/tr\\\/jurisprudences\\\/eclinlhr2026641-hoge-raad-10-04-2026-25-04347\\\/#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:2026:641 Hoge Raad , 10-04-2026 \\\/ 25\\\/04347\"}]},{\"@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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