Verschuldigd griffierecht ad € 107.956 niet betaald; hoger beroepen niet-ontvankelijk NLF 2024/2137

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Van X (bv; belanghebbende) zijn hogerberoepschriften ontvangen tegen uitspraken van Rechtbank Noord-Holland van 12 september 2023 en 4 oktober 2023 betreffende geschillen over de BPM. X is gewezen op de verschuldigdheid van het griffierecht in hoger beroep ten bedrage van in totaal € 107.956 voor alle zaken.

Op een regiezitting (comparitie) heeft (de gemachtigde van) X kenbaar gemaakt dat in geen van de zaken het geheven griffierecht zal worden betaald vanwege de bezwaren die zij heeft tegen de heffing van het griffierecht. Partijen hebben ermee ingestemd de comparitie te beschouwen als zitting na afloop van het vooronderzoek (artikel 8:56 Awb).

Hof Amsterdam verklaart de hoger beroepen niet-ontvankelijk omdat het verschuldigde griffierecht niet is voldaan. Voor het achterwege laten van de niet-ontvankelijkverklaring op de grond dat redelijkerwijs niet geoordeeld kan worden dat X in verzuim is geweest, bestaat geen reden.

Het betoog dat de toegang tot de rechter door de heffing van het griffierecht ontoelaatbaar wordt beperkt, heeft het Hof al meermaals verworpen. Ook is de Rechtbank in de bestreden uitspraken hierop al uitgebreid ingegaan. Het Hof ziet geen aanleiding om hieraan iets toe te voegen.

Uitspraak van de tweede meervoudige belastingkamer op de hoger beroepen van X bv, gevestigd te Z, belanghebbende, (gemachtigde: A.F.M.J. Verhoeven) tegen de uitspraken van de rechtbank Noord-Holland (hierna: de rechtbank) van 12 september 2023 en 4 oktober 2023 in de zaken met de in de bijlage vermelde kenmerken in de gedingen tussen

belanghebbende

de inspecteur van de Belastingdienst, de inspecteur.

1. Procesverloop in hoger beroep

1.1. Van belanghebbende zijn ter griffie van het Hof hogerberoepberoepschriften ontvangen, in elk geval op 27 oktober 2023 en op 9 november 2023, gericht tegen de uitspraken van de rechtbank als vermeld in de bijlage. Belanghebbende heeft bij geschriften van 3 januari 2024, 13 mei 2024 en 24 mei 2024 de gronden van die hoger beroepen aangevuld, waarbij zij ook grieven naar voren heeft gebracht over de heffing van het griffierecht in hoger beroep.

1.2. De griffier van het Hof heeft bij gewone brieven, gedagtekend 8 december 2023 (kenmerken 23/1236 en 23/1237) en 8 mei 2024 (overige kenmerken), belanghebbende gewezen op de verschuldigdheid van het griffierecht in hoger beroep ten bedrage van in totaal € 107.956 voor alle zaken. Daarbij is belanghebbende medegedeeld dat het griffierecht binnen vier weken (uiterlijk op 5 januari 2024 respectievelijk 5 juni 2024) op de genoemde rekening van de Rechtspraak dient te zijn bijgeschreven.

1.3. De griffier van het Hof heeft bij digitaal bericht van 28 mei 2024, naar aanleiding van het stuk van belanghebbende van 24 mei 2024, kenbaar gemaakt geen aanleiding te zien van de heffing van het griffierecht af te zien. Belanghebbende is er daarbij op gewezen dat het haar vrij staat de klachten over de heffing van het griffierecht te handhaven, die het Hof dan zal beoordelen, maar dat voor zover het griffierecht niet binnen de gestelde termijn is voldaan, de hoger beroepen niet-ontvankelijk kunnen worden verklaard indien de klachten naar het oordeel van het Hof falen.

1.4. De griffier van het Hof heeft bij aangetekende brieven, gedagtekend 6 januari 2024 (kenmerken 23/1236 en 23/1237) en 6 juni 2024 (overige kenmerken), belanghebbende herinnerd aan de verschuldigdheid van het griffierecht en een nadere termijn voor de betaling van het griffierecht gesteld van vier weken, te rekenen vanaf de dagtekening van de brieven. Blijkens gegevens van PostNL – in te zien via internet – zijn die brieven bezorgd en voor ontvangst getekend.

1.5. Op 11 juni 2024 zijn partijen verschenen op een comparitie (regiezitting). Op die comparitie heeft (de gemachtigde van) belanghebbende kenbaar gemaakt dat in geen van de zaken het geheven griffierecht zal worden betaald vanwege de bezwaren die zij heeft tegen de heffing van het griffierecht. Omdat die bezwaren genoegzaam bekend zijn, hebben beide partijen vervolgens ermee ingestemd de comparitie te beschouwen als zitting na afloop van het vooronderzoek (zitting in de zin van artikel 8:56 van de Awb). Van de zitting is een proces-verbaal opgemaakt dat met deze uitspraak wordt meegezonden.

2. Beoordeling

2.1. Nu niet gebleken is dat het verschuldigde griffierecht in enig hoger beroep uiterlijk op de laatste dag van de door de griffier (met inachtneming van de Algemene Termijnenwet) gestelde betalingstermijn is bijgeschreven op de rekening van de Rechtspraak, brengt het bepaalde in artikel 8:41, lid 6, van de Awb mee dat de hoger beroepen niet-ontvankelijk zijn. Voor het achterwege laten van de niet-ontvankelijkverklaring op de grond dat redelijkerwijs niet geoordeeld kan worden dat belanghebbende in verzuim is geweest, bestaat geen reden.

2.2. Het betoog van belanghebbende dat de heffing van het griffierecht, door de hoogte ervan en door de heffing bij het instellen van het rechtsmiddel, in strijd is met onder meer artikel 47 van het Handvest van de grondrechten van de Europese Unie, faalt voorts. Dat betoog, dat erop neerkomt dat de toegang tot de rechter ontoelaatbaar wordt beperkt, heeft het Hof al meermaals verworpen in zaken van belanghebbende onder verwijzing naar de motivering in het arrest van de Hoge Raad van 11 oktober 2019, ECLI:NL:HR:2019:1579. In de bestreden uitspraken van 12 september 2023 is de rechtbank daarnaast uitgebreid ingegaan op diverse door belanghebbende aangehaalde arresten van het Hof van Justitie van de Europese Unie en is zij terecht tot de juiste conclusie gekomen dat die arresten geen steun bieden voor het standpunt van belanghebbende. Het Hof onderschrijft die conclusie en ziet voorts in hetgeen in hoger beroep in dezen is aangevoerd geen aanleiding om daaraan nog iets toe te voegen.

3. Kosten

Voor een kostenveroordeling bestaat geen aanleiding.

4. Beslissing

Het Hof verklaart de hoger beroepen niet-ontvankelijk.

De uitspraak is gedaan door mrs. W.J. Blokland, voorzitter, A.M. van Amsterdam en N. Djebali, leden van de belastingkamer, in tegenwoordigheid van mr. I.A. Kranenburg als griffier. De beslissing is op 9 juli 2024 in het openbaar uitgesproken.

Tegen deze uitspraak kunnen beide partijen binnen zes weken na de verzenddatum beroep in cassatie instellen bij de Hoge Raad der Nederlanden via het webportaal van de Hoge Raad www.hogeraad.nl.

Bepaalde personen die niet worden vertegenwoordigd door een gemachtigde die beroepsmatig rechtsbijstand verleent, mogen per post beroep in cassatie instellen. Dit zijn natuurlijke personen en verenigingen waarvan de statuten niet zijn opgenomen in een notariële akte. Als zij geen gebruik willen maken van digitaal procederen kunnen deze personen het beroepschrift in cassatie sturen aan de Hoge Raad der Nederlanden (belastingkamer), postbus 20303, 2500 EH Den Haag . Alle andere personen en gemachtigden die beroepsmatig rechtsbijstand verlenen, zijn in beginsel verplicht digitaal te procederen (zie www.hogeraad.nl).

Bij het instellen van beroep in cassatie moet het volgende in acht worden genomen:

bij het beroepschrift wordt een afschrift van deze uitspraak gevoegd;
( alleen bij procederen op papier) het beroepschrift moet ondertekend zijn;
het beroepschrift moet ten minste het volgende vermelden:

1. de naam en het adres van de indiener;
2. de dagtekening;
3. een omschrijving van de uitspraak waartegen het beroep in cassatie is gericht;
4. de gronden van het beroep in cassatie.

Voor het instellen van beroep in cassatie is griffierecht verschuldigd. Na het instellen van beroep in cassatie ontvangt de indiener een nota griffierecht van de griffier van de Hoge Raad. In het cassatieberoepschrift kan de Hoge Raad verzocht worden om de wederpartij te veroordelen in de proceskosten.

Toelichting rechtsmiddelverwijzing

Per 15 april 2020 is digitaal procederen bij de Hoge Raad opengesteld. Niet-natuurlijke personen (daaronder begrepen publiekrechtelijke lichamen) en professionele gemachtigden zijn verplicht digitaal te procederen. Wie niet verplicht is om digitaal te procederen, kan op vrijwillige basis digitaal procederen. Hieronder leest u hoe een cassatieberoepschrift wordt ingediend.

Digitaal procederen

Het webportaal van de Hoge Raad is toegankelijk via “Login Mijn Zaak Hoge Raad” op www.hogeraad.nl. Informatie over de inlogmiddelen vindt u op www.hogeraad.nl.

Niet in Nederland wonende of gevestigde partijen of professionele gemachtigden hebben in beginsel geen geschikt inlogmiddel en kunnen daarom niet inloggen in het webportaal. Zij kunnen zo lang zij niet over een geschikt inlogmiddel kunnen beschikken, per post procederen.

Per post procederen

Alleen bepaalde personen mogen beroep in cassatie instellen per post in plaats van via het webportaal. Zij mogen dit bovendien alleen als zij zonder een professionele gemachtigde procederen. Het gaat om natuurlijke personen die geen ondernemer zijn en verenigingen waarvan de statuten niet zijn opgenomen in een notariële akte. Een professionele gemachtigde moet altijd digitaal procederen, ongeacht voor wie de gemachtigde optreedt. Degene die op papier mag procederen en dat ook wil, kan het beroepschrift in cassatie sturen aan de Hoge Raad der Nederlanden (belastingkamer), postbus 20303, 2500 EH Den Haag.

Een afschrift van deze uitspraak is in Mijn Rechtspraak geplaatst. Indien u niet digitaal procedeert, is een afschrift aangetekend per post verzonden op:

Bijlage: kenmerken zaken

Elk vetgedrukt kenmerk weerspiegelt een uitspraak van de rechtbank waarin tevens is beslist op het (de) beroep(en) met het (de) daaropvolgende kenmerk(en) dat (die) niet vet is (zijn) gedrukt.

Rechtbankuitspraken d.d. 12-9-2023
Kenmerk rechtbank	Kenmerk Hof	Aanslagnummer
22/4888	BK 23/1236	[# 1]
22/4889	BK 23/1237	[# 2]
22/3853	BK-AMS 24/310	[# 3]
22/3854	BK-AMS 24/311	[# 4]
22/3855	BK-AMS 24/312	[# 5]
22/3856	BK-AMS 24/313	[# 6]
22/3861	BK-AMS 24/703	[# 7]
22/3862	BK-AMS 24/704	[# 8]
22/3863	BK-AMS 24/705	[# 9]
22/3865	BK-AMS 24/706	[# 10]
22/3867	BK-AMS 24/707	[# 11]
22/3963	BK-AMS 24/708	[# 12]
22/3964	BK-AMS 24/709	[# 13]
22/3965	BK-AMS 24/710	[# 14]
22/3966	BK-AMS 24/711	[# 15]
22/3967	BK-AMS 24/712	[# 16]
22/3968	BK-AMS 24/713	[# 17]
22/3969	BK-AMS 24/714	[# 18]
22/3970	BK-AMS 24/715	[# 19]
22/3971	BK-AMS 24/716	[# 20]
22/3972	BK-AMS 24/717	[# 21]
22/3973	BK-AMS 24/718	[# 22]
22/3974	BK-AMS 24/719	[# 23]
22/3975	BK-AMS 24/720	[# 24]
22/3976	BK-AMS 24/721	[# 25]
22/3977	BK-AMS 24/722	[# 26]
22/3978	BK-AMS 24/723	[# 27]
22/3979	BK-AMS 24/724	[# 28]
22/4125	BK-AMS 24/736	[# 29]
22/4241	BK-AMS 24/725	[# 30]
22/4242	BK-AMS 24/726	[# 31]
22/4243	BK-AMS 24/727	[# 32]
22/4244	BK-AMS 24/728	[# 33]
22/4245	BK-AMS 24/729	[# 34]
22/4246	BK-AMS 24/730	[# 35]
22/4272	BK-AMS 24/731	[# 36]
22/4273	BK-AMS 24/732	[# 37]
22/4274	BK-AMS 24/733	[# 38]
22/4275	BK-AMS 24/734	[# 39]
22/4389	BK-AMS 24/737	[# 40]
22/4390	BK-AMS 24/738	[# 41]
22/4391	BK-AMS 24/739	[# 42]
22/4392	BK-AMS 24/740	[# 43]
22/4393	BK-AMS 24/741	[# 44]
22/4394	BK-AMS 24/742	[# 45]
22/4395	BK-AMS 24/743	[# 46]
22/4396	BK-AMS 24/744	[# 47]
22/4397	BK-AMS 24/745	[# 48]
22/4398	BK-AMS 24/746	[# 49]
22/4399	BK-AMS 24/747	[# 50]
22/4400	BK-AMS 24/748	[# 51]
22/4401	BK-AMS 24/749	[# 52]
22/4402	BK-AMS 24/751	[# 53]
22/4403	BK-AMS 24/752	[# 54]
22/4404	BK-AMS 24/753	[# 55]
22/4415	BK-AMS 24/754	[# 56]
22/4416	BK-AMS 24/755	[# 57]
22/4417	BK-AMS 24/756	[# 58]
22/4674	BK-AMS 24/757	[# 59]
22/4675	BK-AMS 24/758	[# 60]
22/4744	BK-AMS 24/759	[# 61]
22/4745	BK-AMS 24/760	[# 62]
22/4746	BK-AMS 24/761	[# 63]
22/4747	BK-AMS 24/762	[# 64]
22/4748	BK-AMS 24/763	[# 65]
22/4749	BK-AMS 24/764	[# 66]
22/4750	BK-AMS 24/765	[# 67]
22/4751	BK-AMS 24/766	[# 68]
22/4752	BK-AMS 24/767	[# 69]
22/4753	BK-AMS 24/768	[# 70]
22/4757	BK-AMS 24/769	[# 71]
22/4758	BK-AMS 24/770	[# 72]
22/5244	BK-AMS 24/771	[# 73]
22/5302	BK-AMS 24/772	[# 74]
22/5303	BK-AMS 24/773	[# 75]
22/5304	BK-AMS 24/774	[# 76]
22/5305	BK-AMS 24/775	[# 77]
22/5306	BK-AMS 24/776	[# 78]
22/5307	BK-AMS 24/777	[# 79]
22/5308	BK-AMS 24/778	[# 80]
22/5309	BK-AMS 24/779	[# 81]
22/5310	BK-AMS 24/780	[# 82]
22/5311	BK-AMS 24/781	[# 83]
22/5312	BK-AMS 24/782	[# 84]
22/5313	BK-AMS 24/783	[# 85]
22/5314	BK-AMS 24/784	[# 86]
22/5315	BK-AMS 24/785	[# 87]
22/5316	BK-AMS 24/786	[# 88]
22/5317	BK-AMS 24/787	[# 89]
22/5318	BK-AMS 24/788	[# 90]
22/5319	BK-AMS 24/789	[# 91]
22/5320	BK-AMS 24/790	[# 92]
22/5321	BK-AMS 24/791	[# 93]
22/5322	BK-AMS 24/792	[# 94]
22/5323	BK-AMS 24/793	[# 95]
22/5367	BK-AMS 24/794	[# 96]
22/5368	BK-AMS 24/795	[# 97]
22/5369	BK-AMS 24/796	[# 98]
22/5370	BK-AMS 24/797	[# 99]
22/5371	BK-AMS 24/798	[# 100]
22/5372	BK-AMS 24/799	[# 101]
22/5373	BK-AMS 24/800	[# 102]
22/5374	BK-AMS 24/801	[# 103]
22/5375	BK-AMS 24/802	[# 104]
22/5376	BK-AMS 24/803	[# 105]
22/5377	BK-AMS 24/804	[# 106]
22/5378	BK-AMS 24/805	[# 107]
22/5379	BK-AMS 24/806	[# 108]
22/5380	BK-AMS 24/807	[# 109]
22/5381	BK-AMS 24/808	[# 110]
22/5382	BK-AMS 24/809	[# 111]
22/5383	BK-AMS 24/810	[# 112]
22/5384	BK-AMS 24/811	[# 113]
22/5385	BK-AMS 24/812	[# 114]
22/5386	BK-AMS 24/813	[# 115]
22/5387	BK-AMS 24/814	[# 116]
22/5388	BK-AMS 24/815	[# 117]
22/5389	BK-AMS 24/816	[# 118]
22/5390	BK-AMS 24/817	[# 119]
22/5391	BK-AMS 24/818	[# 120]
22/5392	BK-AMS 24/819	[# 121]
22/5393	BK-AMS 24/820	[# 122]
22/5394	BK-AMS 24/821	[# 123]
22/5395	BK-AMS 24/822	[# 124]
22/5396	BK-AMS 24/823	[# 125]
22/5397	BK-AMS 24/824	[# 126]
22/5398	BK-AMS 24/825	[# 127]
22/5399	BK-AMS 24/826	[# 128]
22/5400	BK-AMS 24/827	[# 129]
22/5401	BK-AMS 24/828	[# 130]
22/5402	BK-AMS 24/829	[# 131]
22/5817	BK-AMS 24/830	[# 132]
22/5818	BK-AMS 24/831	[# 133]
22/5819	BK-AMS 24/832	[# 134]
22/5820	BK-AMS 24/833	[# 135]
22/5821	BK-AMS 24/834	[# 136]
22/5826	BK-AMS 24/835	[# 137]
22/5827	BK-AMS 24/836	[# 138]
22/5831	BK-AMS 24/837	[# 139]
22/5835	BK-AMS 24/838	[# 140]
22/5836	BK-AMS 24/839	[# 141]
22/6051	BK-AMS 24/840	[# 142]
22/6052	BK-AMS 24/841	[# 143]
22/6053	BK-AMS 24/842	[# 144]
22/6054	BK-AMS 24/843	[# 145]
22/6055	BK-AMS 24/844	[# 146]
22/6056	BK-AMS 24/845	[# 147]
22/6057	BK-AMS 24/846	[# 148]
22/6058	BK-AMS 24/847	[# 149]
22/6059	BK-AMS 24/848	[# 150]
22/6060	BK-AMS 24/849	[# 151]
22/6061	BK-AMS 24/850	[# 152]
22/6062	BK-AMS 24/851	[# 153]
22/6063	BK-AMS 24/852	[# 154]
22/6064	BK-AMS 24/853	[# 155]
22/6065	BK-AMS 24/854	[# 156]
22/6066	BK-AMS 24/855	[# 157]
22/6067	BK-AMS 24/856	[# 158]
22/6068	BK-AMS 24/857	[# 159]
22/6069	BK-AMS 24/858	[# 160]
22/6070	BK-AMS 24/859	[# 161]
22/6071	BK-AMS 24/860	[# 162]
22/6072	BK-AMS 24/861	[# 163]
22/6073	BK-AMS 24/862	[# 164]
22/6074	BK-AMS 24/863	[# 165]
22/6075	BK-AMS 24/864	[# 166]
22/6091	BK-AMS 24/865	[# 167]
22/6092	BK-AMS 24/866	[# 168]
22/6093	BK-AMS 24/867	[# 169]
22/6094	BK-AMS 24/868	[# 170]
22/6096	BK-AMS 24/869	[# 171]
22/6097	BK-AMS 24/870	[# 172]
22/6098	BK-AMS 24/871	[# 173]
22/6099	BK-AMS 24/872	[# 174]
22/6100	BK-AMS 24/873	[# 175]
22/6102	BK-AMS 24/874	[# 176]
22/6103	BK-AMS 24/875	[# 177]
22/6104	BK-AMS 24/876	[# 178]
22/6105	BK-AMS 24/877	[# 179]
22/6106	BK-AMS 24/878	[# 180]
22/6107	BK-AMS 24/879	[# 181]
22/6108	BK-AMS 24/880	[# 182]
22/6109	BK-AMS 24/881	[# 183]
22/6110	BK-AMS 24/882	[# 184]
22/6114	BK-AMS 24/883	[# 185]
22/6115	BK-AMS 24/884	[# 186]
22/6116	BK-AMS 24/885	[# 187]
22/6117	BK-AMS 24/886	[# 188]
23/0277	BK-AMS 24/887	[# 189]
23/0279	BK-AMS 24/888	[# 190]
23/0280	BK-AMS 24/889	[# 191]
23/0281	BK-AMS 24/890	[# 192]
23/0282	BK-AMS 24/891	[# 193]
23/0283	BK-AMS 24/892	[# 194]
23/0284	BK-AMS 24/893	[# 195]
23/0285	BK-AMS 24/894	[# 196]
23/0286	BK-AMS 24/895	[# 197]
23/0287	BK-AMS 24/896	[# 198]
23/0288	BK-AMS 24/897	[# 199]
23/0289	BK-AMS 24/898	[# 200]
23/0290	BK-AMS 24/899	[# 201]
23/0291	BK-AMS 24/900	[# 202]
23/0754	BK-AMS 24/901	[# 203]
23/0756	BK-AMS 24/902	[# 204]
23/0757	BK-AMS 24/903	[# 205]
23/0758	BK-AMS 24/904	[# 206]
23/0759	BK-AMS 24/905	[# 207]
23/0760	BK-AMS 24/906	[# 208]
23/0761	BK-AMS 24/907	[# 209]
23/0762	BK-AMS 24/908	[# 210]
23/0763	BK-AMS 24/909	[# 211]
23/0764	BK-AMS 24/910	[# 212]
23/0765	BK-AMS 24/911	[# 213]
23/0766	BK-AMS 24/912	[# 214]
23/0767	BK-AMS 24/913	[# 215]
23/0768	BK-AMS 24/914	[# 216]
23/0769	BK-AMS 24/915	[# 217]
23/0839	BK-AMS 24/916	[# 218]
23/0840	BK-AMS 24/917	[# 219]
23/0843	BK-AMS 24/918	[# 220]
23/0844	BK-AMS 24/919	[# 221]
23/0845	BK-AMS 24/920	[# 222]
23/0846	BK-AMS 24/921	[# 223]
23/0851	BK-AMS 24/922	[# 224]
23/0852	BK-AMS 24/923	[# 225]
23/0854	BK-AMS 24/924	[# 226]
23/0855	BK-AMS 24/925	[# 227]
23/0856	BK-AMS 24/926	[# 228]
23/0857	BK-AMS 24/927	[# 229]
23/0859	BK-AMS 24/928	[# 230]
23/0860	BK-AMS 24/929	[# 231]
23/0861	BK-AMS 24/930	[# 232]
23/0868	BK-AMS 24/931	[# 233]
23/0870	BK-AMS 24/932	[# 234]
23/0874	BK-AMS 24/933	[# 235]
23/0875	BK-AMS 24/934	[# 236]
23/0876	BK-AMS 24/935	[# 237]
23/0889	BK-AMS 24/936	[# 238]
23/0891	BK-AMS 24/937	[# 239]
23/0892	BK-AMS 24/938	[# 240]
23/0893	BK-AMS 24/939	[# 241]
23/0894	BK-AMS 24/940	[# 242]
23/0895	BK-AMS 24/941	[# 243]
23/0896	BK-AMS 24/942	[# 244]
23/0897	BK-AMS 24/943	[# 245]
23/0898	BK-AMS 24/944	[# 246]
23/0899	BK-AMS 24/945	[# 247]
23/0900	BK-AMS 24/946	[# 248]
23/0901	BK-AMS 24/947	[# 249]
23/0902	BK-AMS 24/948	[# 250]
23/0903	BK-AMS 24/949	[# 251]
23/0904	BK-AMS 24/950	[# 252]
23/0905	BK-AMS 24/951	[# 253]
23/0906	BK-AMS 24/952	[# 254]
23/0907	BK-AMS 24/953	[# 255]
23/0908	BK-AMS 24/954	[# 256]
23/0909	BK-AMS 24/955	[# 257]
23/0911	BK-AMS 24/956	[# 258]
23/0912	BK-AMS 24/957	[# 259]
23/0914	BK-AMS 24/958	[# 260]
23/0946	BK-AMS 24/959	[# 261]
23/0947	BK-AMS 24/960	[# 262]
23/0929	BK-AMS 24/637	[# 263]
23/0987	BK-AMS 24/638	[# 264]
23/0988	BK-AMS 24/639	[# 265]
23/0989	BK-AMS 24/640	[# 266]
23/0990	BK-AMS 24/641	[# 267]
23/1001	BK-AMS 24/642	[# 268]
23/1002	BK-AMS 24/643	[# 269]
23/1049	BK-AMS 24/644	[# 270]
23/1093	BK-AMS 24/645	[# 271]
23/1095	BK-AMS 24/646	[# 272]
23/1514	BK-AMS 24/647	[# 273]
23/1515	BK-AMS 24/648	[# 274]
23/1516	BK-AMS 24/649	[# 275]
23/1517	BK-AMS 24/650	[# 276]
23/1518	BK-AMS 24/651	[# 277]
23/1519	BK-AMS 24/652	[# 278]
23/1520	BK-AMS 24/653	[# 279]
23/1666	BK-AMS 24/654	[# 280]
23/1667	BK-AMS 24/655	[# 281]
23/1668	BK-AMS 24/656	[# 282]
23/1669	BK-AMS 24/657	[# 283]
23/1670	BK-AMS 24/658	[# 284]
23/1671	BK-AMS 24/659	[# 285]
23/1672	BK-AMS 24/660	[# 286]
23/1673	BK-AMS 24/661	[# 287]
23/1674	BK-AMS 24/662	[# 288]
23/1675	BK-AMS 24/663	[# 289]
23/1676	BK-AMS 24/664	[# 290]
23/1677	BK-AMS 24/665	[# 291]
23/1678	BK-AMS 24/666	[# 292]
23/1679	BK-AMS 24/667	[# 293]
23/1680	BK-AMS 24/668	[# 294]
23/1681	BK-AMS 24/669	[# 295]
23/1683	BK-AMS 24/670	[# 296]
23/1684	BK-AMS 24/671	[# 297]
23/1685	BK-AMS 24/672	[# 298]
23/1687	BK-AMS 24/673	[# 299]
23/1688	BK-AMS 24/674	[# 300]
23/1690	BK-AMS 24/675	[# 301]
23/1774	BK-AMS 24/676	[# 302]
23/1775	BK-AMS 24/677	[# 303]
23/1776	BK-AMS 24/678	[# 304]
23/1778	BK-AMS 24/679	[# 305]
23/1782	BK-AMS 24/680	[# 306]
23/1783	BK-AMS 24/681	[# 307]
23/1785	BK-AMS 24/682	[# 308]
23/1786	BK-AMS 24/683	[# 309]
23/1788	BK-AMS 24/684	[# 310]
23/1789	BK-AMS 24/685	[# 311]
23/1790	BK-AMS 24/686	[# 312]
23/1791	BK-AMS 24/687	[# 313]
23/1792	BK-AMS 24/688	[# 314]
23/1793	BK-AMS 24/689	[# 315]
23/1794	BK-AMS 24/690	[# 316]
23/1795	BK-AMS 24/691	[# 317]
23/1796	BK-AMS 24/692	[# 318]
23/1797	BK-AMS 24/693	[# 319]
23/1798	BK-AMS 24/694	[# 320]
23/1799	BK-AMS 24/695	[# 321]
23/1800	BK-AMS 24/696	[# 322]
23/1801	BK-AMS 24/697	[# 323]
23/1802	BK-AMS 24/698	[# 324]
23/1804	BK-AMS 24/700	[# 325]
23/1805	BK-AMS 24/701	[# 326]
23/1806	BK-AMS 24/702	[# 327]
23/1818	BK-AMS 24/961	[# 328]
23/1838	BK-AMS 24/962	[# 329]
23/1858	BK-AMS 24/963	[# 330]
23/1861	BK-AMS 24/964	[# 331]
23/1910	BK-AMS 24/965	[# 332]
23/1911	BK-AMS 24/966	[# 333]
23/1913	BK-AMS 24/967	[# 334]
23/1914	BK-AMS 24/968	[# 335]
23/1915	BK-AMS 24/969	[# 336]
23/1916	BK-AMS 24/970	[# 337]
23/1917	BK-AMS 24/971	[# 338]
23/1918	BK-AMS 24/972	[# 339]
23/1919	BK-AMS 24/973	[# 340]
23/1920	BK-AMS 24/974	[# 341]
23/1921	BK-AMS 24/975	[# 342]
23/1922	BK-AMS 24/976	[# 343]
23/1923	BK-AMS 24/977	[# 344]
23/1941	BK-AMS 24/978	[# 345]
23/1942	BK-AMS 24/979	[# 346]
23/1943	BK-AMS 24/980	[# 347]
23/1944	BK-AMS 24/981	[# 348]
23/1945	BK-AMS 24/982	[# 349]
23/2027	BK-AMS 24/983	[# 350]
23/2030	BK-AMS 24/984	[# 351]
23/2031	BK-AMS 24/985	[# 352]
23/2032	BK-AMS 24/986	[# 353]
23/2033	BK-AMS 24/987	[# 354]
23/2034	BK-AMS 24/988	[# 355]
23/2279	BK-AMS 24/989	[# 356]
23/2280	BK-AMS 24/990	[# 357]
23/2281	BK-AMS 24/991	[# 358]
23/2282	BK-AMS 24/992	[# 359]
23/2283	BK-AMS 24/993	[# 360]
23/2284	BK-AMS 24/994	[# 361]
23/2285	BK-AMS 24/995	[# 362]
23/2286	BK-AMS 24/996	[# 363]
23/2287	BK-AMS 24/997	[# 364]
23/2288	BK-AMS 24/998	[# 365]
23/2289	BK-AMS 24/999	[# 366]
23/2290	BK-AMS 24/1000	[# 367]
23/2291	BK-AMS 24/1001	[# 368]
23/2292	BK-AMS 24/1002	[# 369]
23/2293	BK-AMS 24/1003	[# 370]
23/2294	BK-AMS 24/1004	[# 371]
23/2295	BK-AMS 24/1005	[# 372]
23/2297	BK-AMS 24/567	[# 373]
23/2298	BK-AMS 24/568	[# 374]
23/2299	BK-AMS 24/569	[# 375]
23/2300	BK-AMS 24/570	[# 376]
23/2301	BK-AMS 24/571	[# 377]
23/2302	BK-AMS 24/572	[# 378]
23/2362	BK-AMS 24/573	[# 379]
23/2363	BK-AMS 24/574	[# 380]
23/2364	BK-AMS 24/575	[# 381]
23/2365	BK-AMS 24/576	[# 382]
23/2479	BK-AMS 24/577	[# 383]
23/2480	BK-AMS 24/578	[# 384]
23/2596	BK-AMS 24/579	[# 385]
23/2600	BK-AMS 24/580	[# 386]
23/2601	BK-AMS 24/581	[# 387]
23/2602	BK-AMS 24/582	[# 388]
23/2618	BK-AMS 24/583	[# 389]
23/2619	BK-AMS 24/584	[# 390]
23/2620	BK-AMS 24/585	[# 391]
23/2623	BK-AMS 24/586	[# 392]
23/2624	BK-AMS 24/587	[# 393]
23/2625	BK-AMS 24/588	[# 394]
23/2632	BK-AMS 24/589	[# 395]
23/2633	BK-AMS 24/590	[# 396]
23/2634	BK-AMS 24/591	[# 397]
23/2635	BK-AMS 24/592	[# 398]
23/2636	BK-AMS 24/593	[# 399]
23/2637	BK-AMS 24/594	[# 400]
23/2638	BK-AMS 24/595	[# 401]
23/2639	BK-AMS 24/596	[# 402]
23/2640	BK-AMS 24/597	[# 403]
23/2642	BK-AMS 24/598	[# 404]
23/2643	BK-AMS 24/599	[# 405]
23/2644	BK-AMS 24/600	[# 406]
23/2650	BK-AMS 24/601	[# 407]
23/2651	BK-AMS 24/602	[# 408]
23/2652	BK-AMS 24/603	[# 409]
23/2653	BK-AMS 24/604	[# 410]
23/2654	BK-AMS 24/605	[# 411]
23/2655	BK-AMS 24/606	[# 412]
23/2656	BK-AMS 24/607	[# 413]
23/2657	BK-AMS 24/608	[# 414]
23/2658	BK-AMS 24/609	[# 415]
23/2659	BK-AMS 24/610	[# 416]
23/2660	BK-AMS 24/611	[# 417]
23/2661	BK-AMS 24/612	[# 418]
23/2662	BK-AMS 24/613	[# 419]
23/2663	BK-AMS 24/614	[# 420]
23/2665	BK-AMS 24/615	[# 421]
23/2666	BK-AMS 24/616	[# 422]
23/2667	BK-AMS 24/617	[# 423]
23/2668	BK-AMS 24/618	[# 424]
23/2669	BK-AMS 24/619	[# 425]
23/2680	BK-AMS 24/620	[# 426]
23/2681	BK-AMS 24/621	[# 427]
23/2682	BK-AMS 24/622	[# 428]
23/2683	BK-AMS 24/623	[# 429]
23/2684	BK-AMS 24/624	[# 430]
23/2685	BK-AMS 24/625	[# 431]
23/2686	BK-AMS 24/626	[# 432]
23/2687	BK-AMS 24/627	[# 433]
23/2688	BK-AMS 24/628	[# 434]
23/2689	BK-AMS 24/629	[# 435]
23/2690	BK-AMS 24/630	[# 436]
23/2691	BK-AMS 24/631	[# 437]
23/2692	BK-AMS 24/632	[# 438]
23/2693	BK-AMS 24/633	[# 439]
23/2694	BK-AMS 24/634	[# 440]
23/2695	BK-AMS 24/635	[# 441]
23/2696	BK-AMS 24/636	[# 442]

Rechtbankuitspraken d.d. 4-10-2023
Kenmerk rechtbank	Kenmerk Hof	Aanslagnummer
21/4112	BK-AMS 24/351	[# 443]
21/4113	BK-AMS 24/352	[# 444]
21/4116	BK-AMS 24/353	[# 445]
21/4118	BK-AMS 24/354	[# 446]
21/4120	BK-AMS 24/355	[# 447]
21/4121	BK-AMS 24/356	[# 448]
21/4123	BK-AMS 24/357	[# 449]
21/4125	BK-AMS 24/358	[# 450]
21/4128	BK-AMS 24/359	[# 451]
21/4129	BK-AMS 24/360	[# 452]
21/4130	BK-AMS 24/361	[# 453]
21/4131	BK-AMS 24/362	[# 454]
21/4132	BK-AMS 24/363	[# 455]
21/4133	BK-AMS 24/364	[# 456]
21/4134	BK-AMS 24/365	[# 457]
21/4135	BK-AMS 24/366	[# 458]
21/4137	BK-AMS 24/367	[# 459]
21/4138	BK-AMS 24/368	[# 460]
21/4139	BK-AMS 24/369	[# 461]
21/5491	BK-AMS 24/370	[# 462]
21/5492	BK-AMS 24/371	[# 463]
21/5493	BK-AMS 24/372	[# 464]
21/5494	BK-AMS 24/373	[# 465]
21/5495	BK-AMS 24/374	[# 466]
21/5496	BK-AMS 24/375	[# 467]
21/5497	BK-AMS 24/376	[# 468]
21/5498	BK-AMS 24/377	[# 469]
21/5499	BK-AMS 24/378	[# 470]
21/5500	BK-AMS 24/379	[# 471]
21/5501	BK-AMS 24/380	[# 472]
21/5502	BK-AMS 24/381	[# 473]
21/5503	BK-AMS 24/382	[# 474]
21/5504	BK-AMS 24/383	[# 475]
21/5505	BK-AMS 24/384	[# 476]
21/5506	BK-AMS 24/385	[# 477]
21/5507	BK-AMS 24/386	[# 478]
21/5508	BK-AMS 24/387	[# 479]
21/5509	BK-AMS 24/388	[# 480]
21/5510	BK-AMS 24/389	[# 481]
21/5511	BK-AMS 24/390	[# 482]
21/5512	BK-AMS 24/391	[# 483]
21/5513	BK-AMS 24/392	[# 484]
21/5514	BK-AMS 24/393	[# 485]
21/5515	BK-AMS 24/394	[# 486]
21/5516	BK-AMS 24/395	[# 487]
21/5517	BK-AMS 24/396	[# 488]
21/5518	BK-AMS 24/397	[# 489]
21/5519	BK-AMS 24/398	[# 490]
21/5520	BK-AMS 24/399	[# 491]
21/5521	BK-AMS 24/400	[# 492]
21/5522	BK-AMS 24/401	[# 493]
21/5523	BK-AMS 24/402	[# 494]
21/5524	BK-AMS 24/403	[# 495]
21/5525	BK-AMS 24/404	[# 496]
21/5526	BK-AMS 24/413	[# 497]
21/5527	BK-AMS 24/414	[# 498]
21/5528	BK-AMS 24/415	[# 499]
21/5529	BK-AMS 24/416	[# 500]
21/5530	BK-AMS 24/417	[# 501]
21/5531	BK-AMS 24/418	[# 502]
21/5532	BK-AMS 24/419	[# 503]
21/5533	BK-AMS 24/420	[# 504]
21/5534	BK-AMS 24/421	[# 505]
21/5535	BK-AMS 24/422	[# 506]
21/5536	BK-AMS 24/423	[# 507]
21/5537	BK-AMS 24/408	[# 508]
21/5538	BK-AMS 24/412	[# 509]
21/5539	BK-AMS 24/424	[# 510]
21/5540	BK-AMS 24/425	[# 511]
21/5541	BK-AMS 24/426	[# 512]
21/5542	BK-AMS 24/427	[# 513]
21/5543	BK-AMS 24/428	[# 514]
21/5544	BK-AMS 24/429	[# 515]
21/5545	BK-AMS 24/430	[# 516]
21/5570	BK-AMS 24/431	[# 517]
21/5600	BK-AMS 24/432	[# 518]
21/5642	BK-AMS 24/433	[# 519]
21/5643	BK-AMS 24/434	[# 520]
21/5644	BK-AMS 24/435	[# 521]
21/5645	BK-AMS 24/436	[# 522]
21/5646	BK-AMS 24/437	[# 523]
21/5647	BK-AMS 24/438	[# 524]
21/5648	BK-AMS 24/439	[# 525]
21/5649	BK-AMS 24/440	[# 526]
21/5650	BK-AMS 24/441	[# 527]
21/5651	BK-AMS 24/442	[# 528]
21/5652	BK-AMS 24/443	[# 529]
21/5653	BK-AMS 24/444	[# 530]
21/5654	BK-AMS 24/445	[# 531]
21/5655	BK-AMS 24/446	[# 532]
21/5656	BK-AMS 24/448	[# 533]
21/5657	BK-AMS 24/449	[# 534]
21/5658	BK-AMS 24/450	[# 535]
21/5659	BK-AMS 24/451	[# 536]
21/5660	BK-AMS 24/452	[# 537]
21/5661	BK-AMS 24/453	[# 538]
21/5662	BK-AMS 24/454	[# 539]
21/5663	BK-AMS 24/455	[# 540]
21/5664	BK-AMS 24/456	[# 541]
21/5665	BK-AMS 24/457	[# 542]
21/5666	BK-AMS 24/458	[# 543]
21/5667	BK-AMS 24/459	[# 544]
21/5668	BK-AMS 24/460	[# 545]
21/5669	BK-AMS 24/461	[# 547]
21/5670	BK-AMS 24/462	[# 548]
21/5671	BK-AMS 24/463	[# 549]
21/5672	BK-AMS 24/464	[# 550]
21/5673	BK-AMS 24/465	[# 551]
21/5674	BK-AMS 24/466	[# 552]
21/5675	BK-AMS 24/467	[# 553]
21/5676	BK-AMS 24/468	[# 554]
21/5677	BK-AMS 24/469	[# 555]
21/5678	BK-AMS 24/470	[# 556]
21/5679	BK-AMS 24/471	[# 557]
21/5680	BK-AMS 24/472	[# 558]
21/5681	BK-AMS 24/473	[# 559]
21/5682	BK-AMS 24/474	[# 560]
21/5683	BK-AMS 24/475	[# 561]
21/5684	BK-AMS 24/476	[# 562]
21/5685	BK-AMS 24/477	[# 563]
21/5686	BK-AMS 24/478	[# 564]
21/5687	BK-AMS 24/479	[# 565]
21/5688	BK-AMS 24/480	[# 566]
21/5689	BK-AMS 24/481	[# 567]
21/5690	BK-AMS 24/482	[# 568]
21/5691	BK-AMS 24/483	[# 569]
21/5692	BK-AMS 24/484	[# 570]
21/5693	BK-AMS 24/485	[# 571]
21/5694	BK-AMS 24/486	[# 572]
21/5695	BK-AMS 24/487	[# 573]
21/5696	BK-AMS 24/488	[# 574]
21/5697	BK-AMS 24/489	[# 575]
21/5698	BK-AMS 24/490	[# 576]
21/5699	BK-AMS 24/491	[# 577]
21/5700	BK-AMS 24/492	[# 578]
21/5701	BK-AMS 24/493	[# 579]
21/5702	BK-AMS 24/494	[# 580]
21/5703	BK-AMS 24/495	[# 581]
21/5704	BK-AMS 24/496	[# 582]
21/5705	BK-AMS 24/497	[# 583]
21/5706	BK-AMS 24/498	[# 584]
21/5707	BK-AMS 24/499	[# 585]
21/5708	BK-AMS 24/500	[# 586]
21/5709	BK-AMS 24/501	[# 587]
21/5710	BK-AMS 24/502	[# 588]
21/5711	BK-AMS 24/503	[# 589]
21/5712	BK-AMS 24/504	[# 590]
21/5713	BK-AMS 24/505	[# 591]
21/5714	BK-AMS 24/506	[# 592]
21/5715	BK-AMS 24/507	[# 593]
21/5716	BK-AMS 24/508	[# 594]
21/5717	BK-AMS 24/509	[# 595]
21/5718	BK-AMS 24/510	[# 596]
21/5719	BK-AMS 24/511	[# 597]
21/5720	BK-AMS 24/512	[# 598]
21/5721	BK-AMS 24/513	[# 599]
21/5722	BK-AMS 24/514	[# 600]
21/5723	BK-AMS 24/515	[# 601]
21/5724	BK-AMS 24/516	[# 602]
21/5725	BK-AMS 24/517	[# 603]
21/5726	BK-AMS 24/518	[# 604]
21/5727	BK-AMS 24/519	[# 605]
21/5728	BK-AMS 24/520	[# 606]
21/5729	BK-AMS 24/521	[# 607]
21/5730	BK-AMS 24/522	[# 608]
21/5731	BK-AMS 24/523	[# 609]
21/5732	BK-AMS 24/524	[# 610]
21/5733	BK-AMS 24/525	[# 611]
21/5734	BK-AMS 24/526	[# 612]
21/5735	BK-AMS 24/527	[# 613]
21/5736	BK-AMS 24/528	[# 614]
21/5737	BK-AMS 24/529	[# 615]
21/5738	BK-AMS 24/530	[# 616]
21/5739	BK-AMS 24/531	[# 617]
21/5740	BK-AMS 24/532	[# 618]
21/5741	BK-AMS 24/533	[# 619]
21/5742	BK-AMS 24/534	[# 620]
21/5743	BK-AMS 24/535	[# 621]
21/5744	BK-AMS 24/536	[# 622]
21/5745	BK-AMS 24/537	[# 623]
21/5746	BK-AMS 24/538	[# 623]
21/5747	BK-AMS 24/539	[# 624]
21/5748	BK-AMS 24/540	[# 625]
21/5749	BK-AMS 24/541	[# 626]
21/5750	BK-AMS 24/542	[# 627]
21/5751	BK-AMS 24/543	[# 628]
21/5752	BK-AMS 24/544	[# 629]
21/5753	BK-AMS 24/545	[# 630]
21/5754	BK-AMS 24/546	[# 631]
21/5755	BK-AMS 24/547	[# 632]
21/5756	BK-AMS 24/548	[# 633]
21/5757	BK-AMS 24/549	[# 634]
21/5758	BK-AMS 24/550	[# 635]
21/5759	BK-AMS 24/551	[# 636]
21/5760	BK-AMS 24/552	[# 637]
21/5761	BK-AMS 24/553	[# 637]
21/5762	BK-AMS 24/554	[# 638]
21/5763	BK-AMS 24/555	[# 639]
21/5764	BK-AMS 24/556	[# 640]
21/5765	BK-AMS 24/557	[# 641]
21/5766	BK-AMS 24/558	[# 642]
21/5767	BK-AMS 24/559	[# 643]
21/5768	BK-AMS 24/560	[# 644]
21/5769	BK-AMS 24/1006	[# 645]
21/5770	BK-AMS 24/1007	[# 646]
21/5771	BK-AMS 24/1008	[# 647]
21/5772	BK-AMS 24/1009	[# 648]
21/5773	BK-AMS 24/1010	[# 649]
21/5774	BK-AMS 24/1011	[# 650]
21/5775	BK-AMS 24/1012	[# 651]
21/5776	BK-AMS 24/1013	[# 652]
21/5777	BK-AMS 24/1014	[# 653]
21/5778	BK-AMS 24/1015	[# 654]
21/5779	BK-AMS 24/1016	[# 655]
21/5780	BK-AMS 24/1017	[# 656]
21/5781	BK-AMS 24/1018	[# 657]
21/5782	BK-AMS 24/1019	[# 658]
21/5783	BK-AMS 24/1020	[# 659]
21/5784	BK-AMS 24/1021	[# 660]
21/5785	BK-AMS 24/1022	[# 661]
21/5786	BK-AMS 24/1023	[# 662]
21/5787	BK-AMS 24/1024	[# 663]
21/5788	BK-AMS 24/1025	[# 664]
21/5789	BK-AMS 24/1026	[# 665]
21/5790	BK-AMS 24/1027	[# 666]
21/5791	BK-AMS 24/1028	[# 667]
21/5792	BK-AMS 24/1029	[# 668]
21/5793	BK-AMS 24/1030	[# 669]
21/5794	BK-AMS 24/1031	[# 670]
21/5795	BK-AMS 24/1032	[# 671]
21/5796	BK-AMS 24/1033	[# 672]
21/5797	BK-AMS 24/1034	[# 673]
21/5798	BK-AMS 24/1035	[# 674]
21/5799	BK-AMS 24/1036	[# 675]
21/5800	BK-AMS 24/1037	[# 676]
21/5801	BK-AMS 24/1038	[# 677]
21/5802	BK-AMS 24/1039	[# 678]
21/5803	BK-AMS 24/1040	[# 679]
21/5804	BK-AMS 24/1041	[# 680]
21/5805	BK-AMS 24/1042	[# 681]
21/5806	BK-AMS 24/1043	[# 682]
21/5807	BK-AMS 24/1044	[# 683]
21/5808	BK-AMS 24/1045	[# 684]
21/5809	BK-AMS 24/1046	[# 685]
21/5810	BK-AMS 24/1047	[# 686]
21/5811	BK-AMS 24/1048	[# 687]
21/5812	BK-AMS 24/1049	[# 688]
21/5813	BK-AMS 24/1050	[# 689]
21/5814	BK-AMS 24/1051	[# 690]
21/5815	BK-AMS 24/1052	[# 691]
21/5816	BK-AMS 24/1053	[# 692]
21/5817	BK-AMS 24/1054	[# 693]
21/5818	BK-AMS 24/1055	[# 694]
21/5819	BK-AMS 24/1056	[# 695]
21/5820	BK-AMS 24/1057	[# 696]
21/5821	BK-AMS 24/1058	[# 697]
21/5822	BK-AMS 24/1059	[# 698]
21/5823	BK-AMS 24/1060	[# 699]
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22/2691	BK-AMS 24/1878	[# 1509]
22/2692	BK-AMS 24/1879	[# 1510]
22/2693	BK-AMS 24/1880	[# 1511]
22/2694	BK-AMS 24/1881	[# 1512]
22/2695	BK-AMS 24/1882	[# 1513]
22/2696	BK-AMS 24/1883	[# 1514]
22/2697	BK-AMS 24/1884	[# 1515]
22/2698	BK-AMS 24/1885	[# 1516]
22/2699	BK-AMS 24/1886	[# 1517]
22/2700	BK-AMS 24/1887	[# 1518]
22/2701	BK-AMS 24/1888	[# 1519]
22/2702	BK-AMS 24/1889	[# 1520]
22/2703	BK-AMS 24/1890	[# 1521]
22/2704	BK-AMS 24/1891	[# 1522]
22/2705	BK-AMS 24/1892	[# 1523]
22/2706	BK-AMS 24/1893	[# 1524]
22/2707	BK-AMS 24/1894	[# 1525]
22/2708	BK-AMS 24/1895	[# 1526]
22/2709	BK-AMS 24/1896	[# 1527]
22/2710	BK-AMS 24/1897	[# 1528]
22/2711	BK-AMS 24/1898	[# 1529]
22/2712	BK-AMS 24/1899	[# 1530]
22/2713	BK-AMS 24/1900	[# 1531]
22/2714	BK-AMS 24/1901	[# 1532]
22/2715	BK-AMS 24/1902	[# 1533]
22/2716	BK-AMS 24/1903	[# 1534]
22/2717	BK-AMS 24/1904	[# 1535]
22/2718	BK-AMS 24/1905	[# 1536]
22/2719	BK-AMS 24/1906	[# 1537]
22/2720	BK-AMS 24/1907	[# 1538]
22/2721	BK-AMS 24/1908	[# 1539]
22/2722	BK-AMS 24/1909	[# 1540]
22/2723	BK-AMS 24/1910	[# 1541]
22/2724	BK-AMS 24/1911	[# 1542]
22/2725	BK-AMS 24/1912	[# 1543]
22/2726	BK-AMS 24/1913	[# 1544]
22/2727	BK-AMS 24/1914	[# 1545]
22/2728	BK-AMS 24/1915	[# 1546]
22/2729	BK-AMS 24/1916	[# 1547]
22/2730	BK-AMS 24/1917	[# 1548]
22/2731	BK-AMS 24/1918	[# 1549]
22/2732	BK-AMS 24/1919	[# 1550]
22/2733	BK-AMS 24/1920	[# 1551]
22/2734	BK-AMS 24/1921	[# 1552]
22/2735	BK-AMS 24/1922	[# 1553]
22/3120	BK-AMS 24/1923	[# 1554]
22/3122	BK-AMS 24/1924	[# 1555]

Formeel belastingrecht

diverse jaren

Hof Amsterdam

9 juli 2024

23/1236 e.a.

ECLI:NL:GHAMS:2024:2304

NLF 2024/2137

24 september 2024

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