{"id":562263,"date":"2026-04-14T23:19:16","date_gmt":"2026-04-14T21:19:16","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2026608-hoge-raad-10-04-2026-24-03095-2\/"},"modified":"2026-04-14T23:19:16","modified_gmt":"2026-04-14T21:19:16","slug":"eclinlhr2026608-hoge-raad-10-04-2026-24-03095-2","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/eclinlhr2026608-hoge-raad-10-04-2026-24-03095-2\/","title":{"rendered":"ECLI:NL:HR:2026:608 Hoge Raad , 10-04-2026 \/ 24\/03095"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 24\/03095<\/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 Arnhem-Leeuwarden van 9 juli 2024, nrs. BK-ARN 22\/2178 en 22\/2179, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Gelderland (nrs. AWB 20\/6793 en 20\/6794) betreffende aan belanghebbende opgelegde naheffingsaanslagen in de omzetbelasting over de tijdvakken 1 januari 2016 tot en met 31 december 2016 en 1 januari 2017 tot en met 31 december 2017, de daarbij gegeven boetebeschikkingen en de daarbij gegeven beschikkingen inzake belastingrente.<\/p>\n

1Beoordeling van de klachten<\/h3>\n

De Hoge Raad heeft de klachten over de uitspraak van het Hof beoordeeld. De uitkomst hiervan is dat deze klachten niet kunnen leiden tot vernietiging van die uitspraak. De Hoge Raad hoeft niet te motiveren waarom hij tot dit oordeel is gekomen. Bij de beoordeling van deze klachten is het namelijk niet nodig om antwoord te geven op vragen die van belang zijn voor de eenheid of de ontwikkeling van het recht (zie artikel 81, lid 1, van de Wet op de rechterlijke organisatie).<\/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 ongegrond.<\/p>\n

Dit arrest is gewezen door de vice-president M.E. van Hilten als voorzitter, en de raadsheren E.F. Faase en W.A.P. van Roij, 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:2024:4605.<\/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: 81.1 RO.<\/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":[],"kji_language":[7671],"class_list":["post-562263","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-7610","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2026:608 Hoge Raad , 10-04-2026 \/ 24\/03095 - 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\/zh-hans\/jurisprudences\/eclinlhr2026608-hoge-raad-10-04-2026-24-03095-2\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2026:608 Hoge Raad , 10-04-2026 \/ 24\/03095\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/eclinlhr2026608-hoge-raad-10-04-2026-24-03095-2\/\" \/>\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=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr2026608-hoge-raad-10-04-2026-24-03095-2\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr2026608-hoge-raad-10-04-2026-24-03095-2\\\/\",\"name\":\"ECLI:NL:HR:2026:608 Hoge Raad , 10-04-2026 \\\/ 24\\\/03095 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#website\"},\"datePublished\":\"2026-04-14T21:19:16+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr2026608-hoge-raad-10-04-2026-24-03095-2\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr2026608-hoge-raad-10-04-2026-24-03095-2\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr2026608-hoge-raad-10-04-2026-24-03095-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"ECLI:NL:HR:2026:608 Hoge Raad , 10-04-2026 \\\/ 24\\\/03095\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/\",\"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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