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Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 200 Deprecated: Non-static method NSP_GK4_Thumbs::createThumbnail() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 304 Deprecated: Non-static method NSP_GK4_Thumbs::checkSpecialImages() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::checkCache() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 206 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 207 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 306 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 218 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 200 Deprecated: Non-static method NSP_GK4_Thumbs::createThumbnail() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 304 Deprecated: Non-static method NSP_GK4_Thumbs::checkSpecialImages() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::checkCache() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 206 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 207 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 306 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 218 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 200 Deprecated: Non-static method NSP_GK4_Thumbs::createThumbnail() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 304 Deprecated: Non-static method NSP_GK4_Thumbs::checkSpecialImages() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::checkCache() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 206 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 207 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 306 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 218 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 200 Deprecated: Non-static method NSP_GK4_Thumbs::createThumbnail() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 304 Deprecated: Non-static method NSP_GK4_Thumbs::checkSpecialImages() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::checkCache() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 206 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 207 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 306 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 218 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 200 Deprecated: Non-static method NSP_GK4_Thumbs::createThumbnail() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 304 Deprecated: Non-static method NSP_GK4_Thumbs::checkSpecialImages() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::checkCache() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 206 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 207 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 306 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 218 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 200 Deprecated: Non-static method NSP_GK4_Thumbs::createThumbnail() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 304 Deprecated: Non-static method NSP_GK4_Thumbs::checkSpecialImages() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::checkCache() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 206 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 207 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 306 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 218 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 200 Deprecated: Non-static method NSP_GK4_Thumbs::createThumbnail() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 304 Deprecated: Non-static method NSP_GK4_Thumbs::checkSpecialImages() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::checkCache() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 206 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 207 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 306 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 218 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 200 Deprecated: Non-static method NSP_GK4_Thumbs::createThumbnail() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 304 Deprecated: Non-static method NSP_GK4_Thumbs::checkSpecialImages() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::checkCache() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 206 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 207 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 306 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 218 Deprecated: Non-static method NSP_GK4_Utils::cutText() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 200 Deprecated: Non-static method NSP_GK4_Thumbs::createThumbnail() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/tmpl/layout.parts.php on line 304 Deprecated: Non-static method NSP_GK4_Thumbs::checkSpecialImages() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 127 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 32 Deprecated: Non-static method NSP_GK4_Thumbs::checkCache() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 206 Deprecated: Non-static method NSP_GK4_Thumbs::translateName() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 207 Deprecated: Non-static method NSP_GK4_Thumbs::getRealPath() should not be called statically, assuming $this from incompatible context in /home/zzpzaken/domains/zzpzakendoen.nl/public_html/modules/mod_news_pro_gk4/gk_classes/gk.thumbs.php on line 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Politiek betwijfelt nut en noodzaak opvolger VAR Speciaal

Politiek betwijfelt nut en noodzaak opvolger VAR

Opdrachtgevers en ZZP'ers lopen zich warm voor de overgang van de Verklaring arbeidsrelatie (VAR) naar de Wet deregulering beoordeling arbeidsrelaties (Wet DBA) per 1 april 2016.

Toch is de goedkeuring van deze wet nog geen gelopen race. De Eerste Kamer, die morgen over de wet vergadert, is uiterst kritisch. Volgens staatssecretaris Wiebes is de controle op de VAR voor de belastingdienst 'een vorm van dweilen met de kraan open'.

• CDA en D66 betwijfelen nut en noodzaak
• VVD: handhaafbaarheid Wet DBA lastig
• Wiebes: VAR belemmert controle belastingdienst

Met het wetsvoorstel DBA worden de verantwoordelijkheden van de opdrachtnemer en de opdrachtgever bij het beoordelen van hun arbeidsrelatie beter in balans gebracht, vat de Eerste Kamer samen. Hierdoor worden de mogelijkheden om te handhaven verbeterd en schijnzelfstandigheid wordt teruggedrongen.

Onderscheid zelfstandige en werknemer
De Eerste Kamer meldt over het wetsvoorstel: “In het fiscale recht en in het socialezekerheidsrecht wordt onderscheid gemaakt tussen zelfstandigen en werknemers. Of iemand een zelfstandige is of een werknemer, wordt beoordeeld op basis van de geldende wetgeving en de bijbehorende jurisprudentie. Het onderscheid tussen zelfstandige en werknemer is in de uitvoeringspraktijk van belang voor de vraag of er sprake is van inhoudings- en premieplicht voor de loonheffingen en verzekeringsplicht voor de werknemersverzekeringen. Het is de wettelijke taak van de Belastingdienst om dit te controleren en waar nodig te handhaven.”

“Met dit voorstel wordt de huidige Verklaring arbeidsrelatie (VAR) afgeschaft. Het voorgestelde alternatief houdt in dat belangenorganisaties van opdrachtgevers of belangenorganisaties van opdrachtnemers, en ook individuele opdrachtgevers of opdrachtnemers, overeenkomsten voorleggen aan de Belastingdienst, zodat die een oordeel kan geven over de overeenkomst. Partijen kunnen hieraan zekerheid ontlenen omtrent de loonheffingen.”


Kritiek
Eind goed al goed is nog ver weg. De behandeling van de wet is vorige week opgeschoven en inmiddels begint de tijd te dringen als Wiebes de beoogde datum van1 april (was eerder al 1 januari) wil halen. De fracties zijn kritisch. Het CDA en D66 betwijfelen het nut en de noodzaak van de nieuwe wet, de VVD zet vraagtekens bij de handhaafbaarheid van de nieuwe wet.

Zo stelt de VVD: “De leden van de VVD-fractie hebben met grote reserves gekeken naar uw de brief van 16 november 2015 over het transitieplan voor de Wet DBA. Van de oorspronkelijk aangekondigde 40 modelovereenkomsten voor de bepaling dat sprake is van een overeenkomst van opdracht is in die brief niet meer zoveel overgebleven.”

De staatssecretaris antwoordt in een brief van 18 januari: “Op dit moment heeft de Belastingdienst 400 voorbeeldovereenkomsten beoordeeld. Er zijn nog 350 voorbeeldovereenkomsten in behandeling, waarvan er overigens 250 pas recent zijn ingediend. Het vragen van zekerheid vooraf is een continu proces, waardoor er ver-moedelijk altijd een hoeveelheid overeenkomsten als work in progress in de pijplijn zal zitten. Aan de andere kant zal ook blijken dat de algemene modelovereenkomsten en de sectorale voorbeeldovereenkomsten ervoor zorgen dat er in de toekomst een veel beperkter aantal overeenkomsten zal worden voorgelegd.”

Noodzaak
Volgens Wiebes is de vervanging van de VAR noodzakelijk. Wiebes: “In de praktijk blijkt maar al te vaak dat de feiten en omstandigheden zoals die worden aangetroffen bij de daadwerkelijke uitvoering van de werkzaamheden, afwijken van hetgeen bij de aanvraag van de VAR is opgegeven. In dat geval moet de VAR worden herzien. Daarmee wordt dus in veel gevallen niet voldaan aan de eerste doelstelling van de VAR, het geven van zekerheid aan de opdrachtnemer. Dat is verworden tot een schijnzekerheid.”

Volgens Wiebes heeft het via een vrijwaring verlenen van zekerheid forse gevolgen. “Als gevolg van een VAR-wuo of VAR-dga worden geen loonheffingen afgedragen of voldaan en is er geen verzekeringsplicht voor de werknemersverzekeringen.” De controle hierop door de Belastingdienst is bjizonder lastig. “De conclusie is dan ook dat handhaving die uitsluitend gericht kan zijn op opdrachtnemers een vorm is van dweilen met de kraan open. De VAR heeft dus vooral één effect: zij belemmert de handhaving door de Belastingdienst.

Bron: BC.nl

 

Laatst aangepast opdinsdag, 09 februari 2016 17:21

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