- Groenendael 233F IJsselmuiden
- tel: 06-28791632
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- Dagelijks van 08.30 tot 17.00 uur.
Severity: 8192
Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated
Filename: MX/Loader.php
Line Number: 160
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: strtolower(): Passing null to parameter #1 ($string) of type string is deprecated
Filename: MX/Loader.php
Line Number: 160
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 160
Function: strtolower
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 132
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 290
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 164
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 233
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 313
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: 8192
Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 354
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 284
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 296
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 306
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 316
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 317
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 318
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 319
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 377
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: drivers/Session_files_driver.php
Line Number: 108
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 110
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 192
Function: library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 153
Function: libraries
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 65
Function: initialize
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 55
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Base.php
Line: 60
Function: __construct
File: /home/henssen01/public_html/application/third_party/MX/Controller.php
Line: 4
Function: require
File: /home/henssen01/public_html/application/third_party/MX/Modules.php
Line: 123
Function: include_once
File: /home/henssen01/public_html/application/modules/actualiteit/controllers/Actualiteit.php
Line: 4
Function: autoload
File: /home/henssen01/public_html/index.php
Line: 315
Function: require_once
Severity: Warning
Message: session_start(): Session cannot be started after headers have already been sent
Filename: Session/Session.php
Line Number: 143
Backtrace:
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
Line: 173
Function: _ci_load_library
File: /home/henssen01/public_html/application/third_party/MX/Loader.php
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Function: library
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Omdat auto’s in het buitenland vaak veel goedkoper zijn dan hier, kopen steeds meer Nederlanders over de grens een auto. Hoe gaat dat precies in zijn werk? Waar moet u op letten?
Invoer buitenlandse auto. Het begint natuurlijk allemaal bij het zoeken naar een betrouwbare dealer of verkoper. Als u het eens bent over de prijs, moet u er zorg voor dragen dat de auto (nieuw of gebruikt) in Nederland wordt ingevoerd.
Tip. Daarvoor kunt u een gespecialiseerd bedrijf inschakelen, maar het is ook zelf te doen.
Formaliteiten
Tijdelijk kenteken. In het betreffende buitenland moet u een tijdelijk kenteken aanvragen.
Let op. Zorg ervoor dat de auto ook direct verzekerd is.
Tip. Wordt de auto ingevoerd via een ‘autoambulance’ of oplegger of door een transportbedrijf, dan is een aparte verzekering niet nodig, evenmin als het aanvragen van het tijdelijke kenteken.
Eendagskenteken. Bij de grens moet het tijdelijke kenteken worden omgeruild voor een Nederlands eendagskenteken, dat u moet aanvragen bij de Dienst Wegverkeer (RDW).
Naar RDW en douane. Op dezelfde dag dat de auto in Nederland komt, moet u een afspraak hebben bij de RDW en de douane. Die zitten in hetzelfde pand, dus dat scheelt. Uw auto wordt vervolgens gekeurd en daarna kunt u bij de douane de nog verschuldigde bpm (belasting van personenauto’s en motorrijwielen) betalen. Voor geïmporteerde auto’s geldt er een korting op de bpm, omdat deze veelal niet nieuw zijn. De korting is hoger naarmate de auto ouder is.
Nederlandse kentekenplaten. Na betaling van de bpm krijgt u de Nederlandse kentekenpapieren thuis en kunt u bij een erkende dealer kentekenplaten laten maken, waarna de auto officieel een Nederlandse auto is.
Korting op de bpm
Gebruikte auto. Omdat de korting op de bpm in de eerste jaren het hoogst is, is er veel aan gelegen om in voorkomende gevallen de ouderdom van de auto zo goed mogelijk aan te tonen. Dat dit zelfs kan leiden tot procedures tot aan de Hoge Raad, bleek onlangs.
Procedure 1. Zo kocht een handelaar in Nederland een Porsche (incl. btw, excl. bpm) en bracht deze een dag later naar Duitsland. Daar werd de auto op Duits kenteken gezet. Eén maand later werd de auto als occasion weer in Nederland ingevoerd met 3.000 km op de teller. De daarbij verschuldigde bpm (ca. € 15.000,-) was lager dan de bpm op een nieuw model (ca. € 24.000,-). De Hoge Raad, 21.09.2018, gaf de handelaar gelijk: het ging inderdaad om een gebruikte auto en niet om een nieuwe auto.
Procedure 2. Een soortgelijke casus betrof de aankoop in Duitsland van een nieuwe Mercedes. Alvorens de auto in Nederland te importeren, werd er in Duitsland op naam van de koper 3.000 kilometer mee gereden. Ook daarvan vond de Hoge Raad, 21.09.2018, dat er sprake was van een gebruikte auto.
Nieuw of gebruikt?
In Nederland op kenteken gezet. Het moment waarop de auto in Nederland op kenteken wordt gezet, is bepalend voor de vraag of het een nieuwe dan wel gebruikte auto betreft en niet het moment van aanschaf.
Tip. Invoer zal in veel gevallen voordelig zijn. Wilt u alle formaliteiten niet zelf verrichten, schakel daarvoor dan een gespecialiseerd bedrijf in.
Voor geïmporteerde auto’s geldt er een korting op de bpm, omdat deze veelal niet nieuw zijn. De korting is hoger naarmate de auto ouder is. Invoer zal in veel gevallen voordelig zijn. Wilt u alle formaliteiten niet zelf verrichten, schakel dan een gespecialiseerd bedrijf in.
Geschreven op: 2018-10-19 13:19:57