Uitspraak Nº 19/00417. Hoge Raad, 2019-09-27
ECLI | ECLI:NL:HR:2019:1436 |
Docket Number | 19/00417 |
Date | 27 Septiembre 2019 |
HOGE RAAD DER NEDERLANDEN
BELASTINGKAMER
Nummer 19/00417
Datum 27 september 2019
ARREST
op het door [A] te [Q] ingediende beroep in cassatie tegen de uitspraak van het Gerechtshof Arnhem-Leeuwarden van 3 januari 2019, nrs. 16/00794 en 16/00795, betreffende een door [X] te [Z] op aangifte voldaan bedrag aan belasting van personenauto’s en motorrijwielen en een aan hem opgelegde naheffingsaanslag in de belasting van personenauto’s en motorrijwielen.
Het beroepschrift in cassatie bevat, hoewel artikel 6:5, lid 1, letter d, Awb dit vereist, niet de gronden van het beroep.
De griffier van de Hoge Raad heeft de indiener van het beroep in cassatie bij aangetekende brief van 30 januari 2019 in de gelegenheid gesteld dat verzuim binnen zes weken na dagtekening van deze brief te herstellen, en een bewijsstuk over te leggen dat hij een volmacht heeft om het beroepschrift in cassatie in te dienen, dan wel een verklaring van degene namens wie hij beroep in cassatie heeft ingesteld dat deze daarmee instemt. De termijn van zes weken eindigde op 13 maart 2019.
De brief van de griffier is aangetekend verzonden en is volgens de gegevens van Track&Trace van PostNL afgeleverd op het door de indiener van het beroep in cassatie opgegeven adres. Op 14 maart 2019 is per fax een brief bij de Hoge Raad binnengekomen. Aangezien dit geschrift bij de Hoge Raad na afloop van de daartoe gestelde termijn is ingediend, laat de Hoge Raad dit stuk buiten beschouwing.
Daarom zal de Hoge Raad met toepassing van het bepaalde in artikel 6:6 Awb het beroep in...
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