{"version":"1.0","provider_name":"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","provider_url":"https:\/\/practical.nl\/en\/","author_name":"Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","author_url":"https:\/\/practical.nl\/en\/","title":"Hoge Raad: Belastingdienst moet horen v\u00f3\u00f3r naheffing omzetbelasting - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"xnwdiQhf81\"><a href=\"https:\/\/practical.nl\/en\/hoge-raad-belastingdienst-moet-horen-voor-naheffing-omzetbelasting\/\">Hoge Raad: Belastingdienst moet horen v\u00f3\u00f3r naheffing omzetbelasting<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/practical.nl\/en\/hoge-raad-belastingdienst-moet-horen-voor-naheffing-omzetbelasting\/embed\/#?secret=xnwdiQhf81\" width=\"600\" height=\"338\" title=\"&#8220;Hoge Raad: Belastingdienst moet horen v\u00f3\u00f3r naheffing omzetbelasting&#8221; &#8212; Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies\" data-secret=\"xnwdiQhf81\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/practical.nl\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/practical.nl\/wp-content\/uploads\/2025\/07\/b1a6e2e1-aeeb-4fb2-8b7a-a2be77b21670.webp","thumbnail_width":800,"thumbnail_height":533,"description":"De Hoge Raad heeft in een recent arrest duidelijke grenzen gesteld aan het opleggen van naheffingsaanslagen. Als de Belastingdienst de belastingplichtige niet expliciet uitnodigt om te reageren op een definitief voornemen tot naheffing, is het"}