ECLI:NL:HR:2025:1341, Hoge Raad, 19-09-2025, 24/03290
Hoge Raad — Uitspraak 
Datum: 2025-09-19 00:00:00.000000
Rechtsgebied: Bestuursrecht; Belastingrecht

Samenvatting: 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). 
    
    
    
    
  
  
    
      1Beoordeling 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).
    
  
  
    
      2Proceskosten
    De Hoge Raad ziet geen aanleiding voor een veroordeling in de proceskosten.
  
  
    
      3Beslissing
    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
            
            
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              BK-AMS 24/978
            
          
          
            
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              BK-AMS 24/979
            
          
          
            
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              BK-AMS 24/980
            
          
          
            
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                Rechtbankuitspraken d.d. 4 oktober 2023
              
              
            
          
          
            
              
                Kenmerk Rechtbank
              
            
            
              
                Kenmerk Hof
              
            
          
          
            
              21/4112
            
            
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     ECLI:NL:GHAMS:2024:2304.