ECLI:NL:HR:2025:1341
text/xml
public
2025-09-20T00:00:56
2025-09-19
Raad voor de Rechtspraak
nl
Hoge Raad
2025-09-19
24/03290
Uitspraak
Cassatie
Artikel 80a RO-zaken
NL
Bestuursrecht; Belastingrecht
In cassatie op : ECLI:NL:GHAMS:2024:2304
Rechtspraak.nl
http://deeplink.rechtspraak.nl/uitspraak?id=ECLI:NL:HR:2025:1341
text/html
public
2025-09-19T11:17:16
2025-09-19
Raad voor de Rechtspraak
nl
ECLI:NL:HR:2025:1341 Hoge Raad , 19-09-2025 / 24/03290
HR verklaart het beroep in cassatie n-o met toepassing van art. 80a RO.
HOGE RAAD DER NEDERLANDEN
BELASTINGKAMER
Nummer 24/03290
Datum 19 september 2025
ARREST
in de zaak van
[X] B.V. (hierna: belanghebbende),
vertegenwoordigd door A.F.M.J. Verhoeven,
tegen
de STAATSSECRETARIS VAN FINANCIËN,
vertegenwoordigd door [P],
op het beroep in cassatie tegen de uitspraak van het Gerechtshof Amsterdam van 9 juli 2024, nrs. 23/1236 e.a. (zie de bijlage)., op de hoger beroepen van belanghebbende tegen uitspraken van de Rechtbank Noord-Holland van 12 september 2023 respectievelijk 4 oktober 2023 (nrs. HAA 22/4888 e.a.; zie de bijlage).
<nr>1</nr>Beoordeling van de ontvankelijkheid van het beroep in cassatie
De Hoge Raad heeft de klachten over de uitspraak van het Hof beoordeeld. De procureurgeneraal bij de Hoge Raad heeft de gelegenheid gekregen een advies uit te brengen.
De Hoge Raad is tot het oordeel gekomen dat het cassatieberoep duidelijk niet kan slagen. Hij zal daarom gebruikmaken van de mogelijkheid om het beroep zonder verdere motivering niet-ontvankelijk te verklaren (zie artikel 80a van de Wet op de rechterlijke organisatie).
<nr>2</nr>Proceskosten
De Hoge Raad ziet geen aanleiding voor een veroordeling in de proceskosten.
<nr>3</nr>Beslissing
De Hoge Raad verklaart het beroep in cassatie niet-ontvankelijk.
Dit arrest is gewezen door de vice-president M.E. van Hilten als voorzitter, en de raadsheren E.N. Punt en M.A. Fierstra, in tegenwoordigheid van de waarnemend griffier E. Cichowski, en in het openbaar uitgesproken op 19 september 2025.
Bijlage: kenmerken zaken
Rechtbankuitspraken d.d. 12 september 2023
Kenmerk Rechtbank
Kenmerk Hof
22/4888
BK 23/1236
22/4889
BK 23/1237
22/3853
BK-AMS 24/310
22/3854
BK-AMS 24/311
22/3855
BK-AMS 24/312
22/3856
BK-AMS 24/313
22/3861
BK-AMS 24/703
22/3862
BK-AMS 24/704
22/3863
BK-AMS 24/705
22/3865
BK-AMS 24/706
22/3867
BK-AMS 24/707
22/3963
BK-AMS 24/708
22/3964
BK-AMS 24/709
22/3965
BK-AMS 24/710
22/3966
BK-AMS 24/711
22/3967
BK-AMS 24/712
22/3968
BK-AMS 24/713
22/3969
BK-AMS 24/714
22/3970
BK-AMS 24/715
22/3971
BK-AMS 24/716
22/3972
BK-AMS 24/717
22/3973
BK-AMS 24/718
22/3974
BK-AMS 24/719
22/3975
BK-AMS 24/720
22/3976
BK-AMS 24/721
22/3977
BK-AMS 24/722
22/3978
BK-AMS 24/723
22/3979
BK-AMS 24/724
22/4125
BK-AMS 24/736
22/4241
BK-AMS 24/725
22/4242
BK-AMS 24/726
22/4243
BK-AMS 24/727
22/4244
BK-AMS 24/728
22/4245
BK-AMS 24/729
22/4246
BK-AMS 24/730
22/4272
BK-AMS 24/731
22/4273
BK-AMS 24/732
22/4274
BK-AMS 24/733
22/4275
BK-AMS 24/734
22/4389
BK-AMS 24/737
22/4390
BK-AMS 24/738
22/4391
BK-AMS 24/739
22/4392
BK-AMS 24/740
22/4393
BK-AMS 24/741
22/4394
BK-AMS 24/742
22/4395
BK-AMS 24/743
22/4396
BK-AMS 24/744
22/4397
BK-AMS 24/745
22/4398
BK-AMS 24/746
22/4399
BK-AMS 24/747
22/4400
BK-AMS 24/748
22/4401
BK-AMS 24/749
22/4402
BK-AMS 24/751
22/4403
BK-AMS 24/752
22/4404
BK-AMS 24/753
22/4415
BK-AMS 24/754
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22/4417
BK-AMS 24/756
22/4674
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22/5388
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22/5389
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22/5390
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22/5391
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22/5392
BK-AMS 24/819
22/5393
BK-AMS 24/820
22/5394
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22/5395
BK-AMS 24/822
22/5396
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22/5397
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22/5398
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22/5399
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22/5400
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22/5401
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22/5402
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22/5817
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22/5818
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22/5819
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22/5820
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22/5821
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22/5826
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22/5827
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22/5831
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22/5835
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22/5836
BK-AMS 24/839
22/6051
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22/6052
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22/6053
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22/6054
BK-AMS 24/843
22/6055
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22/6056
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22/6092
BK-AMS 24/866
22/6093
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22/6096
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22/6097
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22/6098
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22/6099
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22/6100
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22/6102
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23/0843
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23/0851
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23/0987
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23/1669
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23/1670
BK-AMS 24/658
23/1671
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23/1672
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23/1673
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BK-AMS 24/662
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23/1677
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23/1910
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23/1911
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23/1913
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23/1914
BK-AMS 24/968
23/1915
BK-AMS 24/969
23/1916
BK-AMS 24/970
23/1917
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23/1918
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23/1919
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23/1920
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23/1922
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BK-AMS 24/977
23/1941
BK-AMS 24/978
23/1942
BK-AMS 24/979
23/1943
BK-AMS 24/980
23/1944
BK-AMS 24/981
23/1945
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23/2027
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23/2030
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23/2033
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23/2297
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23/2298
BK-AMS 24/568
23/2299
BK-AMS 24/569
23/2300
BK-AMS 24/570
23/2301
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23/2302
BK-AMS 24/572
23/2362
BK-AMS 24/573
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23/2365
BK-AMS 24/576
23/2479
BK-AMS 24/577
23/2480
BK-AMS 24/578
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BK-AMS 24/579
23/2600
BK-AMS 24/580
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23/2695
BK-AMS 24/635
23/2696
BK-AMS 24/636
Rechtbankuitspraken d.d. 4 oktober 2023
Kenmerk Rechtbank
Kenmerk Hof
21/4112
BK-AMS 24/351
21/4113
BK-AMS 24/352
21/4116
BK-AMS 24/353
21/4118
BK-AMS 24/354
21/4120
BK-AMS 24/355
21/4121
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21/4123
BK-AMS 24/357
21/4125
BK-AMS 24/358
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