{"id":4364,"date":"2025-01-30T04:00:00","date_gmt":"2025-01-30T04:00:00","guid":{"rendered":"im-60814"},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-30T00:00:00","slug":"parkeerbelasting-voor-pakketbezorgers-per-levering-beoordelen","status":"publish","type":"post","link":"https:\/\/fortiusaccountants.nl\/index.php\/2025\/01\/30\/parkeerbelasting-voor-pakketbezorgers-per-levering-beoordelen\/","title":{"rendered":"Parkeerbelasting voor pakketbezorgers per levering beoordelen"},"content":{"rendered":"<p>Voor het betalen van parkeerbelasting geldt een uitzondering als sprake is van &lsquo;het onmiddellijk laden of lossen van zaken&rsquo;. Een bezorger die pakketten met groente en fruit aflevert, beroept zich op deze uitzondering. Hij heeft stilgestaan op een parkeerplaats waar parkeerbelasting betaald moet worden. Tijdens controles met een scanauto wordt geconstateerd dat hij geen parkeerbelasting heeft betaald. De heffingsambtenaar legt hiervoor naheffingsaanslagen op. De pakketbezorger is het hier niet mee eens.<\/p>\n<p>De Hoge Raad benadrukt dat er gekeken moet worden naar de feitelijke situatie op het moment van de controle. Dit betekent dat er beoordeeld moet worden welke goederen daadwerkelijk worden geladen of gelost en of deze goederen van een zodanige omvang of gewicht zijn dat zij niet op een andere manier dan per voertuig kunnen worden vervoerd. Daarbij is het niet van belang of zich in het voertuig andere zaken bevinden, hebben bevonden of zullen bevinden die op een andere plaats zijn of zullen worden geladen of gelost. De Hoge Raad verwijst de zaak naar het gerechtshof Amsterdam voor verdere behandeling. Hierbij moet specifiek worden beoordeeld hoeveel pakketten van welke omvang en gewicht zijn geladen of gelost.<\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Hoge Raad | jurisprudentie | ECLINLHR202590 | 16-01-2025<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Voor het betalen van parkeerbelasting geldt een uitzondering als sprake is van \u2018het onmiddellijk laden of lossen van zaken\u2019. Een bezorger die pakketten met groente en fruit aflevert, beroept zich op deze uitzondering. Hij heeft stilgestaan op een<\/p>\n","protected":false},"author":1,"featured_media":4365,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81],"tags":[],"class_list":["post-4364","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-overige-heffingen"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Parkeerbelasting voor pakketbezorgers per levering beoordelen - Fortius Accountants<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fortiusaccountants.nl\/index.php\/2025\/01\/30\/parkeerbelasting-voor-pakketbezorgers-per-levering-beoordelen\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parkeerbelasting voor pakketbezorgers per levering beoordelen - Fortius Accountants\" \/>\n<meta property=\"og:description\" content=\"Voor het betalen van parkeerbelasting geldt een uitzondering als sprake is van \u2018het onmiddellijk laden of lossen van zaken\u2019. 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