Uitspraak Nº 18/03772. Hoge Raad, 2020-04-30
ECLI | ECLI:NL:HR:2020:822 |
Date | 30 Abril 2020 |
Docket Number | 18/03772 |
HOGE RAAD DER NEDERLANDEN
BELASTINGKAMER
Nummer 18/03772
Datum 1 mei 2020
ARREST
in de zaak van
de STAATSSECRETARIS VAN FINANCIËN
tegen
[X] V.O.F. te [Z] (hierna: belanghebbende)
op het beroep in cassatie tegen de uitspraak van het Gerechtshof Arnhem-Leeuwarden van 24 juli 2018, nr. 16/01468, op het hoger beroep van belanghebbende tegen een uitspraak van de Rechtbank Gelderland (nr. AWB 15/5669) betreffende een aan belanghebbende opgelegde naheffingsaanslag in de belasting van personenauto's en motorrijwielen.
De Staatssecretaris heeft tegen de uitspraak van het Hof beroep in cassatie ingesteld en daarbij een middel voorgesteld.
Het middel faalt op de gronden die zijn vermeld in het arrest dat de Hoge Raad vandaag heeft uitgesproken in de zaak met nummer 18/02168, waarvan een geanonimiseerd afschrift aan dit arrest is gehecht.
De Hoge Raad ziet geen aanleiding voor een veroordeling in de proceskosten.
De Hoge Raad verklaart het beroep in cassatie ongegrond.
Dit arrest is gewezen door de vice-president R.J. Koopman als voorzitter, en de raadsheren E.N. Punt en M.E. van Hilten, in...
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