{"id":561460,"date":"2026-04-14T22:08:49","date_gmt":"2026-04-14T20:08:49","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2026581-hoge-raad-10-04-2026-24-01827\/"},"modified":"2026-04-14T22:08:49","modified_gmt":"2026-04-14T20:08:49","slug":"eclinlhr2026581-hoge-raad-10-04-2026-24-01827","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/eclinlhr2026581-hoge-raad-10-04-2026-24-01827\/","title":{"rendered":"ECLI:NL:HR:2026:581 Hoge Raad , 10-04-2026 \/ 24\/01827"},"content":{"rendered":"
\n
\n

Inhoudsindicatie.<\/strong> Omzetbelasting; art. 9, lid 2, letter a, Wet OB; post a.1, van Tabel I bij de Wet OB; punt 1 van Bijlage III van BTW-richtlijn 2006; levensmiddelen voor menselijke consumptie; magische truffels; rechtszekerheidsbeginsel.<\/p>\n

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 24\/01827<\/p>\n

Datum 10 april 2026<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

[X] B.V. (hierna: belanghebbende)<\/p>\n

tegen<\/p>\n

de STAATSSECRETARIS VAN FINANCI\u00cbN<\/p>\n

op het beroep in cassatie tegen de uitspraak van het Gerechtshof Arnhem-Leeuwarden van 2 april 2024, nrs. BK-ARN 22\/1696 tot en met BK-ARN 22\/1699, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Gelderland (nrs. AWB 20\/2787, AWB 20\/3055, AWB 20\/3056 en AWB 20\/3751) betreffende door belanghebbende op aangifte voldane bedragen aan omzetbelasting over tijdvakken in de periode 1 oktober 2019 tot en met 31 januari 2020.<\/p>\n

1Geding in cassatie<\/h3>\n

Belanghebbende, vertegenwoordigd door A.J.C. Perdaems, heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld. Het beroepschrift in cassatie is aan dit arrest gehecht en maakt daarvan deel uit.
\nDe Staatssecretaris, vertegenwoordigd door [P], heeft een verweerschrift ingediend.
\nBelanghebbende heeft de zaak schriftelijk doen toelichten door A.J.C. Perdaems, advocaat.<\/p>\n

2Beoordeling van de middelen<\/h3>\n

De middelen falen op de gronden die zijn vermeld in het arrest dat de Hoge Raad vandaag heeft uitgesproken in de zaak met nummer 23\/03016, ECLI:NL:HR:2026:450.<\/p>\n

3Proceskosten<\/h3>\n

De Hoge Raad ziet geen aanleiding 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 M.E. van Hilten als voorzitter, en de raadsheren E.N. Punt, M.A. Fierstra, E.F. Faase en P.A.G.M. Cools, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 10 april 2026.<\/p>\n

Voetnoten<\/h3>\n
    \n
  1. ECLI:NL:GHARL:2024:2270.<\/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":"

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