Uitspraak Nº 19/00913. Hoge Raad, 2020-02-28
ECLI | ECLI:NL:HR:2020:347 |
Date | 28 Febrero 2020 |
Docket Number | 19/00913 |
HOGE RAAD DER NEDERLANDEN
BELASTINGKAMER
Nummer 19/00913
Datum 28 februari 2020
ARREST
op het door [A] te [Q] ingestelde beroep in cassatie tegen de uitspraak van het Gerechtshof Arnhem-Leeuwarden van 22 januari 2019, nr. 16/00447, betreffende een op aangifte voldaan bedrag aan belasting van personenauto’s en motorrijwielen.
Het beroep in cassatie is volgens het beroepschrift ingesteld namens [X] B.V. te [Z] .
De griffier van de Hoge Raad heeft de indiener van het beroepschrift daarop verzocht binnen zes weken 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 indiener van het beroepschrift heeft daarop een machtiging overgelegd die is verleend door [B] . Uit deze machtiging en de bij het beroepschrift overgelegde uittreksels uit het handelsregister van de Kamer van Koophandel blijkt niet dat [B] bevoegd is de hiervoor bedoelde machtiging of instemming namens [X] B.V. te verlenen. Daarom gaat de Hoge Raad ervan uit dat de indiener van het beroepschrift niet bevoegd was namens [X] B.V. beroep in cassatie in te stellen, en...
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