{"id":874789,"date":"2026-05-10T08:19:14","date_gmt":"2026-05-10T06:19:14","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclinlhr2017206-hoge-raad-10-02-2017-16-02813\/"},"modified":"2026-05-10T08:19:14","modified_gmt":"2026-05-10T06:19:14","slug":"eclinlhr2017206-hoge-raad-10-02-2017-16-02813","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/eclinlhr2017206-hoge-raad-10-02-2017-16-02813\/","title":{"rendered":"ECLI:NL:HR:2017:206 Hoge Raad , 10-02-2017 \/ 16\/02813"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p><strong>Inhoudsindicatie.<\/strong> HR: 81.1 RO.<\/p>\n<p>10 februari 2017<\/p>\n<p>Nr. 16\/02813<\/p>\n<p>Arrest<\/p>\n<p>gewezen op het beroep in cassatie van de Staatssecretaris van Financi\u00ebn tegen de uitspraak van het Gerechtshof Den Haag van 20 april 2016, nrs. BK\u201115\/00822 en BK-15\/00824 tot en met BK-15\/00829, op het hoger beroep van [X] te [Z] (hierna: belanghebbende) tegen een uitspraak van de Rechtbank Den Haag (nrs. SGR 14\/8942, SGR 14\/8944 tot en met SGR 14\/8947, SGR 14\/8949 en SGR 14\/8950) betreffende de aan belanghebbende over het jaar 2012 opgelegde navorderingsaanslag in de inkomstenbelasting\/premie volksverzekeringen en de daarbij gegeven beschikking inzake belastingrente.<\/p>\n<h3>1Geding in cassatie<\/h3>\n<p>De Staatssecretaris heeft tegen \u2019s Hofs uitspraak beroep in cassatie ingesteld en daarbij een middel voorgesteld.<\/p>\n<h3>2Beoordeling van het middel<\/h3>\n<p>Het middel kan niet tot cassatie leiden. Dit behoeft, gezien artikel 81, lid 1, van de Wet op de rechterlijke organisatie, geen nadere motivering, nu het middel niet noopt tot beantwoording van rechtsvragen in het belang van de rechtseenheid of de rechtsontwikkeling.<\/p>\n<h3>3Proceskosten<\/h3>\n<p>De Hoge Raad acht geen termen aanwezig voor een veroordeling in de proceskosten.<\/p>\n<h3>4Beslissing<\/h3>\n<p>De Hoge Raad verklaart het beroep in cassatie ongegrond.<\/p>\n<p>Dit arrest is gewezen door de vice-president R.J. Koopman als voorzitter, en de raadsheren M.A. Fierstra en Th. Groeneveld, in tegenwoordigheid van de waarnemend griffier F. Treuren, en in het openbaar uitgesproken op 10 februari 2017.<\/p>\n<p>Van de Staatssecretaris van Financi\u00ebn wordt een griffierecht geheven van \u20ac 503.<\/p>\n<\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"http:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:HR:2017:206\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>Rechtspraak.nl open data, Creative Commons Zero. Volume cible 1.8M decisions.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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":[52833],"kji_subject":[7646],"kji_keyword":[],"kji_language":[7671],"class_list":["post-874789","kji_decision","type-kji_decision","status-publish","hentry","kji_country-pays-bas","kji_court-hoge-raad","kji_year-52833","kji_subject-divers","kji_language-nl"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>ECLI:NL:HR:2017:206 Hoge Raad , 10-02-2017 \/ 16\/02813 - 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\/eclinlhr2017206-hoge-raad-10-02-2017-16-02813\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:NL:HR:2017:206 Hoge Raad , 10-02-2017 \/ 16\/02813\" \/>\n<meta property=\"og:description\" content=\"HR: 81.1 RO.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/eclinlhr2017206-hoge-raad-10-02-2017-16-02813\/\" \/>\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\\\/eclinlhr2017206-hoge-raad-10-02-2017-16-02813\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr2017206-hoge-raad-10-02-2017-16-02813\\\/\",\"name\":\"ECLI:NL:HR:2017:206 Hoge Raad , 10-02-2017 \\\/ 16\\\/02813 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#website\"},\"datePublished\":\"2026-05-10T06:19:14+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr2017206-hoge-raad-10-02-2017-16-02813\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr2017206-hoge-raad-10-02-2017-16-02813\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/eclinlhr2017206-hoge-raad-10-02-2017-16-02813\\\/#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:2017:206 Hoge Raad , 10-02-2017 \\\/ 16\\\/02813\"}]},{\"@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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