Uitspraak Nº 19/00300. Hoge Raad, 2019-09-27
ECLI | ECLI:NL:HR:2019:1435 |
Date | 27 Septiembre 2019 |
Docket Number | 19/00300 |
HOGE RAAD DER NEDERLANDEN
BELASTINGKAMER
Nummer 19/00300
Datum 27 september 2019
ARREST
in de zaak van
[X] te [Z] (hierna: belanghebbende)
tegen
de STAATSSECRETARIS VAN FINANCIËN
op het beroep in cassatie tegen de uitspraak van het Gerechtshof 's-Hertogenbosch van 6 december 2018, nrs. 17/00101 tot en met 17/00103, betreffende de aan belanghebbende voor de jaren 2007, 2008 en 2009 opgelegde aanslagen in de inkomstenbelasting/premie volksverzekeringen en de daarbij gegeven boetebeschikkingen.
De griffier van de Hoge Raad heeft belanghebbende bij aangetekende brief van 27 februari 2019 gewezen op de verschuldigdheid van griffierecht en voor de betaling daarvan een termijn van vier weken gesteld. Deze brief is volgens de gegevens van Track&Trace van PostNL afgehaald op de afhaallocatie. Het griffierecht is niet voldaan.
De griffier van de Hoge Raad heeft belanghebbende bij brief van 2 april 2019 in de gelegenheid gesteld mee te delen waarom het griffierecht niet tijdig is betaald. Hetgeen belanghebbende in zijn brief van 29 april 2019 aanvoert, vormt geen grond voor het oordeel dat belanghebbende niet in verzuim is geweest.
Het beroep in cassatie moet daarom op grond van artikel 8:41, lid 6, Awb niet-ontvankelijk worden verklaard.
De Hoge Raad ziet geen aanleiding voor een...
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