{"id":561462,"date":"2026-04-14T22:08:54","date_gmt":"2026-04-14T20:08:54","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2026585-hoge-raad-10-04-2026-24-03123\/"},"modified":"2026-04-14T22:08:54","modified_gmt":"2026-04-14T20:08:54","slug":"eclinlhr2026585-hoge-raad-10-04-2026-24-03123","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/eclinlhr2026585-hoge-raad-10-04-2026-24-03123\/","title":{"rendered":"ECLI:NL:HR:2026:585 Hoge Raad , 10-04-2026 \/ 24\/03123"},"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\/03123<\/p>\n

Datum 10 april 2026<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

[X] (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 's-Hertogenbosch van 3 juli 2024, nrs. 22\/1573 tot en met 22\/1587, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Zeeland-West-Brabant (nrs. BRE 21\/1158, BRE 21\/1584, BRE 21\/2200, BRE 21\/2959, BRE 21\/3418, BRE 21\/4052, BRE 21\/4249, BRE 21\/5117, BRE 21\/5327, BRE 22\/1535, BRE 22\/1670, BRE 22\/1988, BRE 22\/2058, BRE 22\/2352 en BRE 22\/2800) betreffende door belanghebbende op aangifte voldane bedragen aan omzetbelasting over tijdvakken in de periode 1 september 2020 tot en met 31 januari 2022, een ten aanzien van belanghebbende gegeven beschikking op een verzoek om teruggaaf van omzetbelasting over het tijdvak 1 juli 2021 tot en met 31 juli 2021, en een aan belanghebbende opgelegde naheffingsaanslag in de omzetbelasting over het tijdvak 1 augustus 2021 tot en met 31 augustus 2021.<\/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:GHSHE:2024:2145.<\/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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