Verzet ziet ook op boete: beslissing om belanghebbende niet ambtshalve te horen is niet cassatieproof; HR 1 maart 2013

NTFR 2 013/5 92 V erz e t z ie t o ok o p b oete : b eslis sin g o m
bela n gheb ben de n ie t a m bts h alv e t e h ore n is n ie t
cassatie p ro of
Hoge R aad 0 1 m aart 2 013,
nr.1 2/0 4112


Bela stin gja ar/tijd va k
2012

Bro ndocu m en t
Wets artik e le n
Aw b-a rt. 8 :5 5
AW R-a rt. 2 6b
EVR M-a rt. 6
Aw b-a rt. 8 :5 4
Aute ur
mr. M .H .W .N . L am mers

BNB
2013/9 5
EC LI
EC LI: N L:H R :2 013:B Z2737
Sam en vattin g
Het h o f h e eft in h e t k a der v a n e en v e re envo ud ig de b eha nd eli n g h e t h o ger b ero ep v a n b ela ng he bbend e w egens o ve rs chrijd in g v a n d e
bero epste rm ijn n ie t- o ntv a nke li jk v e rk la ard . In v e rz e t h e eft b ela ng he bbend e n ie t v e rz o cht o m te w ord en g eho ord . H et h o f h e eft h e t v e rz e t
ong egro nd v e rk la ard z o nd er b ela ng he bbend e te h o re n. D eze u its p ra ak h o ud t in c a ssa tie g een s ta nd . H et h o f h e eft n a m eli jk m is ke nd d at
– k ra chte ns w ets fic tie – o ok e en b oete in h e t g edin g is . W eli s w aar is d e r e chte r in e en b oete za ak n ie t in a lle g eva lle n g eho ud en d e
bela ng he bbend e a m bts ha lv e in d e g ele genhe id te s te lle n te w ord en g eho ord n a ar a anle id in g v a n d ie ns v e rz e t, m aar s le chts in d ie
geva lle n w aarin h e t v e re is te v a n e en b eho orli jk p ro ce s e x a rt. 6 E VRM d aarto e a anle id in g g eeft. H ie r k a n n ie t w ord en a ang eno m en d at
he t h o f d eze b eoord eli n g h e eft g em aakt, a ang ezie n h e t n ie t h e eft o nd erk e nd d at e en b oete in h e t g edin g w as. D e z a ak w ord t v e rw eze n
na ar e en a nd er h o f.
(C assa tie bero ep g egro nd .)
Feit e n
Het H of h e eft b ij u its p ra ak v a n 5 m aart 2 012 w egens o ve rs chrijd in g v a n d e b ero epste rm ijn h e t h o ger b ero ep n ie t- o ntv a nke li jk v e rk la ard .
Bela ng he bbend e h e eft d aarte gen v e rz e t g edaan. H et H of h e eft b ij d e in c a ssa tie b estr e den u its p ra ak h e t v e rz e t o ng egro nd v e rk la ard .
Gesch il
In g eschil is o f h e t H of b ela ng he bbend e in d e g ele genhe id h a d m oete n s te lle n o m te w ord en g eho ord .
Rech ts o verw eg in gen
3.1 . B ela ng he bbend e h e eft n ie t v e rz o cht te w ord en g eho ord o m tr e nt h e t v e rz e t. H et H of h e eft b ij d e in c a ssa tie b estr e den u its p ra ak h e t
ve rz e t o ng egro nd v e rk la ard z o nd er b ela ng he bbend e te h e bben g eho ord .
3.2 . B li jk e ns d e g edin g stu kke n h a d d e u its p ra ak v a n d e R echtb ank m ede b etr e kkin g o p d e a an b ela ng he bbend e o pgele gde b oete .
Aang ezie n u it h e t h o gerb ero epschrift o f a nd ere s tu kke n v a n h e t g edin g n ie t b li jk t d at b ela ng he bbend e g een h o ger b ero ep te gen d e
boete h e eft w ille n in ste lle n, m oet h e t, g ele t o p h e t b epaald e in a rtik e l 2 6b, li d 2 , v a n d e A lg em ene w et in za ke r ijk sb ela stin g en, e rv o or
word en g eho ud en d at h e t h o ger b ero ep z ic h m ede u its tr e kte to t d e b oete e n d at d e u its p ra ak o p v e rz e t m ede b etr e kkin g h e eft o p d e
boete .
3.3 .1 . D e m id dele n IV e n V b eto gen d at h e t H of n ie t to t o ng egro nd ve rk la rin g v a n h e t d oor b ela ng he bbend e g edane v e rz e t h a d m ogen
ove rg aan a lv o re ns h e m in d e g ele genhe id te s te lle n d aaro ve r te w ord en g eho ord o f a lt h a ns z ijn b esli s sin g d ie na ang aand e n a der h a d
moete n m otiv e re n.
3.3 .2 . In e en g eschil o ve r e en b estu urli jk e b oete is d e r e chte r n ie t in a lle g eva lle n g eho ud en d e b ela ng he bbend e a m bts ha lv e in d e
gele genhe id te s te lle n te w ord en g eho ord n a ar a anle id in g v a n d ie ns v e rz e t, m aar s le chts in d ie g eva lle n w aarin h e t v e re is te v a n e en
beho orli jk p ro ce s a ls b edoeld in a rtik e l 6 E VRM d aarto e a anle id in g g eeft ( z ie H R 2 3 s e pte m ber 2 011, n r. 1 0/0 4259, L JN B T2295, B NB
2012/1 14 ( re d.: N TF R 2 011/2 180)). V oor z o ve r m id del IV b eru st o p e en a nd ers lu id end e o pva ttin g fa alt h e t.
3.3 .3 . M id del IV v o or h e t o ve rig e e n m id del V s la gen e ve nw el. U it d e u its p ra ak v a n h e t H of b li jk t n ie t d at h e t H of h e eft o nd erk e nd d at e en
boete in g edin g w as, z o dat r e eds h ie ro m n ie t k a n w ord en a ang eno m en d at h e t H of d e h ie rv o or o m schre ve n b eoord eli n g h e eft g em aakt
bij z ijn k e nne li jk e b esli s sin g o m b ela ng he bbend e n ie t in d e g ele genhe id te s te lle n o ve r h e t v e rz e t te w ord en g eho ord . E ve nm in h e eft h e t
Hof in d e b estr e den u its p ra ak v a stg este ld d at b ela ng he bbend e u itd ru kke li jk o f s tilz w ijg end a fs ta nd h e eft g edaan v a n h e t r e cht o m o ve r
he t v e rz e t te w ord en g eho ord . ’s H ofs k e nne li jk e b esli s sin g o m b ela ng he bbend e n ie t in d e g ele genhe id te s te lle n o ve r h e t v e rz e t te
word en g eho ord b eru st d erh a lv e o fw el o p e en o nju is te r e chts o pva ttin g o fw el b eho efd e n a dere m otiv e rin g , d ie o ntb re ekt.
3.4 . G ele t o p h e t h ie rv o or in 3 .3 .3 o ve rw ogene k a n ’s H ofs u its p ra ak n ie t in s ta nd b li jv e n. V erw ijz in g m oet v o lg en. D e o ve rig e m id dele n
beho eve n g een b eha nd eli n g .
Com men ta ar
Op g ro nd v a n a rt. 8 :5 4 A wb k a n e en r e chte r d e z a ak v e re envo ud ig d a fd oen a ls ( i) d e b estu urs re chte r k e nne li jk o nb evo egd is , ( ii) h e t
bero ep k e nne li jk n ie t- o ntv a nke li jk is , ( iii) h e t b ero ep k e nne li jk o ng egro nd is o f ( iv ) h e t b ero ep k e nne li jk g egro nd is .
Tegen d eze u its p ra ak k a n d e b ela stin g pli c htig e o p g ro nd v a n a rt. 8 :5 5 A wb v e rz e t a ante ke ne n. In d at v e rz e ts chrift k a n d e
bela stin g pli c htig e v e rz o eke n o m o ve r h e t v e rz e t te w ord en g eho ord . D e r e chte r is n ie t v e rp li c ht o m in a lle g eva lle n a an d at v e rz o ek
geho or te g eve n a ls h ij h e t v e rz e t o ng egro nd w il v e rk la re n. D it v o lg t u it H R 2 3 s e pte m ber 2 011, N TF R 2 011/2 180. D e H oge R aad k w am

to t d at o ord eel n a ar a anle id in g v a n d e e erd er g ew eze n u its p ra ak v a n h e t E HRM 2 3 n o ve m ber 2 006, n r. 7 3053/0 1, N TF R 2 007/8 57.
De H oge R aad o ord eelt d erh a lv e d at d e r e chte r n ie t in a lle b oete za ke n is g eho ud en d e b ela stin g pli c htig e ( a m bts ha lv e ) in d e
gele genhe id te s te lle n te w ord en g eho ord , m aar s le chts in d ie g eva lle n w aarin h e t v e re is te v a n e en b eho orli jk p ro ce s a ls b edoeld in a rt.
6 E VRM d aarto e a anle id in g g eeft.
Het g eschil in d eze c a ssa tie pro ce dure b etr o f d e v ra ag o f h e t h o f m ocht v o orb ijg aan a an h e t h o re n v a n d e b ela stin g pli c htig e in z ijn
ve rz e tp ro ce dure .
In d ie n d e b edra gen v a n d e b ela stin g aansla g e n d e b oete o p é én a ansla gbilje t z ijn v e rm eld , w ord t in g evo lg e a rt. 2 4a, li d 2 , A W R e en
bezw aars chrift te gen d e b ela stin g aansla g g eacht m ede te z ijn g eric ht te gen d e b oete , te nzij u it h e t b ezw aars chrift h e t te gend eel b li jk t.
Deze b epali n g is , g ele t o p h e t b epaald e in a rt. 8 :1 08, li d 2 , A wb v a n o ve re enko m stig e to epassin g in d e h o gerb ero epsp ro ce dure e n
na ar d e s tr e kkin g e ve ne ens b ij h e t d oen v a n v e rz e t.
Door d e b ela stin g pli c htig e is h o ger b ero ep a ang ete ke nd te gen d e u its p ra ak v a n d e r e chtb ank o ve r d e n a vo rd erin g sa ansla g IB /P VV.
Geli jk tijd ig m et h e t v a sts te lle n v a n d eze n a vo rd erin g sa ansla g is o ok e en v e rg rijp boete o pgele gd. D it b ete ke nt d at h e t v e rz e t in h o ger
bero ep te ve ns g eacht m oet w ord en te z ijn g eric ht te gen d e v e rg rijp boete .
Op g ro nd v a n h e t h ie rv o or a ang eha ald e a rre st H R 2 3 s e pte m ber 2 011, N TF R 2 011/2 180, h a d h e t h o f in z ijn o ord eel b li jk m oete n g eve n
va n d e v ra ag o f in d it g eva l a fg ezie n m ocht w ord en v a n h e t h o re n v a n d e b ela stin g pli c htig e.
Nie t a lle en la at d e u its p ra ak v a n h e t h o f n ie t z ie n d at is o nd erk e nd d at h e t v e rz e t o ok is g eric ht te gen d e v e rg rijp boete , o ok b li jk t h ie ru it
nie t d at h e t h o f e en a fw egin g h e eft g em aakt v a n d e b ela ng en. H et h o f z o u h ie rm ee n o g w eg k unne n k o m en a ls u it d e u its p ra ak b li jk t d at
de b ela ng he bbend e u itd ru kke li jk o f s tilz w ijg end a fs ta nd h e eft g edaan v a n h e t r e cht o m o ve r h e t v e rz e t te w ord en g eho ord . D it h e eft h e t
ho f e chte r n ie t v a stg este ld , z o dat d e ‘w ay o ut’ g een h ulp b ie dt.
De H oge R aad h e eft d e u its p ra ak v a n h e t h o f d an o ok te re cht g eca sse erd e n d e z a ak v e rw eze n n a ar H of A rn he m -L eeuw ard en.
[1 ] M r. M .H .W .N . L am mers is a dvo ca at b ij H erto ghs a dvo ca te n – b ela stin g kund ig en.
Bro n:
http ://w ww.n d fr .n l/ li n k/N TF R 2013-5 92
Datu m : 2 5-4 -2 016 1 3:0 9:4 6
Alle re chte n v o orb ehouden. A lle a ute urs re chte n e n d ata bankre chte n v a n d eze te kst w ord en u it d ru kkelijk v o orb ehouden. D eze re chte n b eru ste n b ij S du U it g eve rs .
Nie ts u it N DFR m ag w ord en v e rv e elv o udig d, o pgesla gen in e en g eauto m atis eerd g egeve nsbesta nd o f o penbaar g em aakt in e nig e v o rm o f o p e nig e w ijz e, h etz ij
ele ktro nis ch,m echanis ch, d oor fo to kopie ën, o pnam en o f e nig e a ndere m anie r, z onder v o ora fg aande s chrift e lijk e to este m min g v a n d e u it g eve r.
All rig hts re serv e d. N o p art o f th is p ublic atio n m ay b e re pro duced, s to re d in a re trie va l s yste m , o r tra nsm it te d in a ny fo rm o r b y a ny m eans, e le ctro nic , m echanic al,
photo copyin g, re cord in g o r o th erw is e, w it h out th e p ublis her’s p rio r c onsent.