{"id":851231,"date":"2026-05-06T23:05:13","date_gmt":"2026-05-06T21:05:13","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr20201921-hoge-raad-04-12-2020-19-01553\/"},"modified":"2026-05-06T23:05:13","modified_gmt":"2026-05-06T21:05:13","slug":"eclinlhr20201921-hoge-raad-04-12-2020-19-01553","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/eclinlhr20201921-hoge-raad-04-12-2020-19-01553\/","title":{"rendered":"ECLI:NL:HR:2020:1921 Hoge Raad , 04-12-2020 \/ 19\/01553"},"content":{"rendered":"
\n
\n

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

HOGE RAAD DER NEDERLANDEN<\/p>\n

BELASTINGKAMER<\/p>\n

Nummer 19\/01553<\/p>\n

Datum 4 december 2020<\/p>\n

ARREST<\/p>\n

in de zaak van<\/p>\n

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

tegen<\/p>\n

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

op het beroep in cassatie tegen de uitspraak van het Gerechtshof Arnhem-Leeuwarden van 12 februari 2019, nr. 17\/00980, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Noord-Nederland (nr. LEE 15\/3140), betreffende een door belanghebbende op aangifte voldaan bedrag aan omzetbelasting over het tijdvak 1 juli 2012 tot en met 30 september 2012. De uitspraak van het Hof is aan dit arrest gehecht.<\/p>\n

1Geding in cassatie<\/h3>\n

De Staatssecretaris 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.<\/p>\n

Belanghebbende heeft een verweerschrift ingediend.<\/p>\n

De Advocaat-Generaal C.M. Ettema heeft op 31 augustus 2020 geconcludeerd tot gegrondverklaring van het beroep in cassatie.<\/p>\n

Belanghebbende heeft schriftelijk op de conclusie gereageerd.<\/p>\n

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

De Hoge Raad heeft de middelen over de uitspraak van het Hof beoordeeld. De uitkomst hiervan is dat deze middelen 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 middelen 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

3Proceskosten<\/h3>\n

De Staatssecretaris zal worden veroordeeld in de kosten van het geding in cassatie.<\/p>\n

4Beslissing<\/h3>\n

De Hoge Raad:<\/p>\n

– verklaart het beroep in cassatie ongegrond, en<\/p>\n

– veroordeelt de Staatssecretaris van Financi\u00ebn in de kosten van belanghebbende voor het geding in cassatie, vastgesteld op \u20ac 1.969 voor beroepsmatig verleende rechtsbijstand.<\/p>\n

Dit arrest is gewezen door de vice-president M.E. van Hilten als voorzitter, en de raadsheren E.N. Punt, P.M.F. van Loon, L.F. van Kalmthout en E.F. Faase, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 4 december 2020.<\/p>\n

Van de Staatssecretaris van Financi\u00ebn wordt een griffierecht geheven van \u20ac 519.<\/p>\n

Voetnoten<\/h3>\n
    \n
  1. ECLI:NL:PHR:2020:763.<\/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":[],"kji_country":[7669],"kji_court":[7834],"kji_chamber":[],"kji_year":[41198],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-851231","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-41198","kji_subject-divers","kji_language-nl"],"yoast_head":"\nECLI:NL:HR:2020:1921 Hoge Raad , 04-12-2020 \/ 19\/01553 - 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\/eclinlhr20201921-hoge-raad-04-12-2020-19-01553\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2020:1921 Hoge Raad , 04-12-2020 \/ 19\/01553\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/eclinlhr20201921-hoge-raad-04-12-2020-19-01553\/\" \/>\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=\"2 \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\\\/eclinlhr20201921-hoge-raad-04-12-2020-19-01553\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr20201921-hoge-raad-04-12-2020-19-01553\\\/\",\"name\":\"ECLI:NL:HR:2020:1921 Hoge Raad , 04-12-2020 \\\/ 19\\\/01553 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#website\"},\"datePublished\":\"2026-05-06T21:05:13+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr20201921-hoge-raad-04-12-2020-19-01553\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr20201921-hoge-raad-04-12-2020-19-01553\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr20201921-hoge-raad-04-12-2020-19-01553\\\/#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:2020:1921 Hoge Raad , 04-12-2020 \\\/ 19\\\/01553\"}]},{\"@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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