Uitspraak
HOGE RAAD DER NEDERLANDEN
BELASTINGKAMER
Nummer24/03290
Datum19 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). [1] , 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).
1.Beoordeling 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).
2.Proceskosten
De Hoge Raad ziet geen aanleiding voor een veroordeling in de proceskosten.
3.Beslissing
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
BK 23/1236
22/4889
BK 23/1237
22/3853
BK-AMS 24/310
22/3854
BK-AMS 24/311
22/3855
BK-AMS 24/312
22/3856
BK-AMS 24/313
22/3861
BK-AMS 24/703
22/3862
BK-AMS 24/704
22/3863
BK-AMS 24/705
22/3865
BK-AMS 24/706
22/3867
BK-AMS 24/707
22/3963
BK-AMS 24/708
22/3964
BK-AMS 24/709
22/3965
BK-AMS 24/710
22/3966
BK-AMS 24/711
22/3967
BK-AMS 24/712
22/3968
BK-AMS 24/713
22/3969
BK-AMS 24/714
22/3970
BK-AMS 24/715
22/3971
BK-AMS 24/716
22/3972
BK-AMS 24/717
22/3973
BK-AMS 24/718
22/3974
BK-AMS 24/719
22/3975
BK-AMS 24/720
22/3976
BK-AMS 24/721
22/3977
BK-AMS 24/722
22/3978
BK-AMS 24/723
22/3979
BK-AMS 24/724
22/4125
BK-AMS 24/736
22/4241
BK-AMS 24/725
22/4242
BK-AMS 24/726
22/4243
BK-AMS 24/727
22/4244
BK-AMS 24/728
22/4245
BK-AMS 24/729
22/4246
BK-AMS 24/730
22/4272
BK-AMS 24/731
22/4273
BK-AMS 24/732
22/4274
BK-AMS 24/733
22/4275
BK-AMS 24/734
22/4389
BK-AMS 24/737
22/4390
BK-AMS 24/738
22/4391
BK-AMS 24/739
22/4392
BK-AMS 24/740
22/4393
BK-AMS 24/741
22/4394
BK-AMS 24/742
22/4395
BK-AMS 24/743
22/4396
BK-AMS 24/744
22/4397
BK-AMS 24/745
22/4398
BK-AMS 24/746
22/4399
BK-AMS 24/747
22/4400
BK-AMS 24/748
22/4401
BK-AMS 24/749
22/4402
BK-AMS 24/751
22/4403
BK-AMS 24/752
22/4404
BK-AMS 24/753
22/4415
BK-AMS 24/754
22/4416
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22/4417
BK-AMS 24/756
22/4674
BK-AMS 24/757
22/4675
BK-AMS 24/758
22/4744
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22/4745
BK-AMS 24/760
22/4746
BK-AMS 24/761
22/4747
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22/4748
BK-AMS 24/763
22/4749
BK-AMS 24/764
22/4750
BK-AMS 24/765
22/4751
BK-AMS 24/766
22/4752
BK-AMS 24/767
22/4753
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22/4758
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22/5244
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22/5384
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22/5387
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22/5388
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22/5389
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22/5390
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22/5391
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22/5392
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22/5393
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22/5394
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22/5395
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22/5396
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22/5397
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22/5398
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22/5399
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22/5400
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22/5401
BK-AMS 24/828
22/5402
BK-AMS 24/829
22/5817
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22/5818
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22/5819
BK-AMS 24/832
22/5820
BK-AMS 24/833
22/5821
BK-AMS 24/834
22/5826
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22/5827
BK-AMS 24/836
22/5831
BK-AMS 24/837
22/5835
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22/5836
BK-AMS 24/839
22/6051
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22/6052
BK-AMS 24/841
22/6053
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22/6054
BK-AMS 24/843
22/6055
BK-AMS 24/844
22/6056
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22/6057
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22/6058
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22/6059
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22/6060
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22/6061
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22/6062
BK-AMS 24/851
22/6063
BK-AMS 24/852
22/6064
BK-AMS 24/853
22/6065
BK-AMS 24/854
22/6066
BK-AMS 24/855
22/6067
BK-AMS 24/856
22/6068
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22/6069
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22/6070
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22/6071
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22/6072
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22/6073
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22/6074
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22/6075
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22/6091
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22/6092
BK-AMS 24/866
22/6093
BK-AMS 24/867
22/6094
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22/6096
BK-AMS 24/869
22/6097
BK-AMS 24/870
22/6098
BK-AMS 24/871
22/6099
BK-AMS 24/872
22/6100
BK-AMS 24/873
22/6102
BK-AMS 24/874
22/6103
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22/6104
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22/6105
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22/6106
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22/6107
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22/6108
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22/6109
BK-AMS 24/881
22/6110
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22/6114
BK-AMS 24/883
22/6115
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22/6116
BK-AMS 24/885
22/6117
BK-AMS 24/886
23/0277
BK-AMS 24/887
23/0279
BK-AMS 24/888
23/0280
BK-AMS 24/889
23/0281
BK-AMS 24/890
23/0282
BK-AMS 24/891
23/0283
BK-AMS 24/892
23/0284
BK-AMS 24/893
23/0285
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23/0286
BK-AMS 24/895
23/0287
BK-AMS 24/896
23/0288
BK-AMS 24/897
23/0289
BK-AMS 24/898
23/0290
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23/0291
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23/0754
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23/0756
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23/0757
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23/0758
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23/0759
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23/0760
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23/0761
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23/0762
BK-AMS 24/908
23/0763
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23/0764
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23/0765
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23/0766
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23/0767
BK-AMS 24/913
23/0768
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23/0769
BK-AMS 24/915
23/0839
BK-AMS 24/916
23/0840
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23/0843
BK-AMS 24/918
23/0844
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23/0845
BK-AMS 24/920
23/0846
BK-AMS 24/921
23/0851
BK-AMS 24/922
23/0852
BK-AMS 24/923
23/0854
BK-AMS 24/924
23/0855
BK-AMS 24/925
23/0856
BK-AMS 24/926
23/0857
BK-AMS 24/927
23/0859
BK-AMS 24/928
23/0860
BK-AMS 24/929
23/0861
BK-AMS 24/930
23/0868
BK-AMS 24/931
23/0870
BK-AMS 24/932
23/0874
BK-AMS 24/933
23/0875
BK-AMS 24/934
23/0876
BK-AMS 24/935
23/0889
BK-AMS 24/936
23/0891
BK-AMS 24/937
23/0892
BK-AMS 24/938
23/0893
BK-AMS 24/939
23/0894
BK-AMS 24/940
23/0895
BK-AMS 24/941
23/0896
BK-AMS 24/942
23/0897
BK-AMS 24/943
23/0898
BK-AMS 24/944
23/0899
BK-AMS 24/945
23/0900
BK-AMS 24/946
23/0901
BK-AMS 24/947
23/0902
BK-AMS 24/948
23/0903
BK-AMS 24/949
23/0904
BK-AMS 24/950
23/0905
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23/0906
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23/0907
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23/0908
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23/0909
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23/0911
BK-AMS 24/956
23/0912
BK-AMS 24/957
23/0914
BK-AMS 24/958
23/0946
BK-AMS 24/959
23/0947
BK-AMS 24/960
23/0929
BK-AMS 24/637
23/0987
BK-AMS 24/638
23/0988
BK-AMS 24/639
23/0989
BK-AMS 24/640
23/0990
BK-AMS 24/641
23/1001
BK-AMS 24/642
23/1002
BK-AMS 24/643
23/1049
BK-AMS 24/644
23/1093
BK-AMS 24/645
23/1095
BK-AMS 24/646
23/1514
BK-AMS 24/647
23/1515
BK-AMS 24/648
23/1516
BK-AMS 24/649
23/1517
BK-AMS 24/650
23/1518
BK-AMS 24/651
23/1519
BK-AMS 24/652
23/1520
BK-AMS 24/653
23/1666
BK-AMS 24/654
23/1667
BK-AMS 24/655
23/1668
BK-AMS 24/656
23/1669
BK-AMS 24/657
23/1670
BK-AMS 24/658
23/1671
BK-AMS 24/659
23/1672
BK-AMS 24/660
23/1673
BK-AMS 24/661
23/1674
BK-AMS 24/662
23/1675
BK-AMS 24/663
23/1676
BK-AMS 24/664
23/1677
BK-AMS 24/665
23/1678
BK-AMS 24/666
23/1679
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23/1680
BK-AMS 24/668
23/1681
BK-AMS 24/669
23/1683
BK-AMS 24/670
23/1684
BK-AMS 24/671
23/1685
BK-AMS 24/672
23/1687
BK-AMS 24/673
23/1688
BK-AMS 24/674
23/1690
BK-AMS 24/675
23/1774
BK-AMS 24/676
23/1775
BK-AMS 24/677
23/1776
BK-AMS 24/678
23/1778
BK-AMS 24/679
23/1782
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23/1783
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23/1785
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23/1789
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23/1797
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23/1798
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23/1799
BK-AMS 24/695
23/1800
BK-AMS 24/696
23/1801
BK-AMS 24/697
23/1802
BK-AMS 24/698
23/1804
BK-AMS 24/700
23/1805
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23/1806
BK-AMS 24/702
23/1818
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23/1838
BK-AMS 24/962
23/1858
BK-AMS 24/963
23/1861
BK-AMS 24/964
23/1910
BK-AMS 24/965
23/1911
BK-AMS 24/966
23/1913
BK-AMS 24/967
23/1914
BK-AMS 24/968
23/1915
BK-AMS 24/969
23/1916
BK-AMS 24/970
23/1917
BK-AMS 24/971
23/1918
BK-AMS 24/972
23/1919
BK-AMS 24/973
23/1920
BK-AMS 24/974
23/1921
BK-AMS 24/975
23/1922
BK-AMS 24/976
23/1923
BK-AMS 24/977
23/1941
BK-AMS 24/978
23/1942
BK-AMS 24/979
23/1943
BK-AMS 24/980
23/1944
BK-AMS 24/981
23/1945
BK-AMS 24/982
23/2027
BK-AMS 24/983
23/2030
BK-AMS 24/984
23/2031
BK-AMS 24/985
23/2032
BK-AMS 24/986
23/2033
BK-AMS 24/987
23/2034
BK-AMS 24/988
23/2279
BK-AMS 24/989
23/2280
BK-AMS 24/990
23/2281
BK-AMS 24/991
23/2282
BK-AMS 24/992
23/2283
BK-AMS 24/993
23/2284
BK-AMS 24/994
23/2285
BK-AMS 24/995
23/2286
BK-AMS 24/996
23/2287
BK-AMS 24/997
23/2288
BK-AMS 24/998
23/2289
BK-AMS 24/999
23/2290
BK-AMS 24/1000
23/2291
BK-AMS 24/1001
23/2292
BK-AMS 24/1002
23/2293
BK-AMS 24/1003
23/2294
BK-AMS 24/1004
23/2295
BK-AMS 24/1005
23/2297
BK-AMS 24/567
23/2298
BK-AMS 24/568
23/2299
BK-AMS 24/569
23/2300
BK-AMS 24/570
23/2301
BK-AMS 24/571
23/2302
BK-AMS 24/572
23/2362
BK-AMS 24/573
23/2363
BK-AMS 24/574
23/2364
BK-AMS 24/575
23/2365
BK-AMS 24/576
23/2479
BK-AMS 24/577
23/2480
BK-AMS 24/578
23/2596
BK-AMS 24/579
23/2600
BK-AMS 24/580
23/2601
BK-AMS 24/581
23/2602
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23/2618
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23/2619
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23/2620
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23/2623
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23/2624
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23/2625
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23/2632
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23/2633
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23/2634
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23/2635
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23/2636
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23/2637
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23/2638
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23/2639
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23/2640
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23/2642
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23/2643
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23/2650
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23/2651
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23/2652
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23/2653
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23/2654
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23/2655
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23/2656
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23/2657
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23/2658
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23/2659
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23/2660
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23/2661
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23/2662
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23/2665
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23/2667
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23/2682
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23/2690
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23/2691
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23/2692
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23/2693
BK-AMS 24/633
23/2694
BK-AMS 24/634
23/2695
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23/2696
BK-AMS 24/636
Rechtbankuitspraken d.d. 4 oktober 2023
Kenmerk Rechtbank
Kenmerk Hof
21/4112
BK-AMS 24/351
21/4113
BK-AMS 24/352
21/4116
BK-AMS 24/353
21/4118
BK-AMS 24/354
21/4120
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21/4121
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21/4123
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21/4125
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21/4135
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21/4139
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21/5491
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21/5500
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21/5501
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21/5502
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21/5508
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21/5509
BK-AMS 24/388
21/5510
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21/5512
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21/5514
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21/5534
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21/5535
BK-AMS 24/422
21/5536
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21/5538
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21/5542
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21/5570
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21/5646
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21/5649
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21/5650
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