site Object
(
    [id] => vlaatoal
    [siteArray] => Array
        (
            [id] => vlaatoal
            [name] => Tips & Advies Ondernemingsdatabank
            [url] => ondernemingsdatabank.indicator.be
            [folder] => 
            [query] => nl in ('VLTATAAL','VLTAAWAL','VLTAPAAL','VLTAPSAL','VLTABTAL','VLTABWAL','VLTAITAL','VLTAMIAL','VLTAHRAL','VLTAHDAL','VLTAVEAL','VLTAVGAL','VLTAVKAL','VLVMVMAL','VLTATEAL','VLTAEBAL','VLTAVEAL','VLTAFMAL')
            [artnl] => nl
            [cookiedom] => indicator.be
            [locale] => nl_BE.utf-8
            [dictionary] => default_dutch
            [dzquery] => na
            [bymailid] => na
            [csemail] => customer.services@larcier-intersentia.com
            [comurl] => ondernemingsdatabank.be
            [gaid] => 
            [edimail] => c.chauca@indicator.es,redactie@indicator.be
            [hasdz] => 
            [hasisearch] => 
            [haslib] => 1
            [hasdup] => 1
            [topinterval] => 60
            [bossappend] => 
            [nrofpages] => 08
            [enable] => 1
            [orderfrom] => order@indicator.be
            [kt_user] => webservice
            [kt_password] => paChac4v
            [folder_id] => 
            [maintenance] => 
            [commonid] => vlaatoal
            [thematization] => 
            [dev_url] => aavtestvl.indicator.be
            [dev_folder] => 
            [language] => NL
            [country] => vl
            [ds] => 
            [solr_query] => VLTATAAL,VLTAAWAL,VLTAPAAL,VLTAPSAL,VLTABTAL,VLTABWAL,VLTAITAL,VLTAMIAL,VLTAHRAL,VLTAHDAL,VLTAVEAL,VLTAVGAL,VLTAVKAL,VLVMVMAL,VLTATEAL,VLTAEBAL,VLTAVEAL,VLTAFMAL
            [alternative_ids] => Array
                (
                )

        )

    [ezineArray] => Array
        (
        )

    [fcfArray] => Array
        (
        )

    [promArray] => Array
        (
        )

    [_sitePropArray] => Array
        (
        )

    [_siteReplArray] => Array
        (
        )

    [addressArray] => Array
        (
            [lastname_cp] => 
            [street_name] => Tiensesteenweg
            [taxwin_email] => contact@larcier-intersentia.com
            [taxwin_copyright] => Taxwin © 2020 Larcier-Intersentia, alle rechten voorbehouden
            [ro_city] => Brussel
            [ro_zipcode] => 1000
            [ro_street_number] => 139 - Bus 6
            [ro_street_name] => Hoogstraat
            [ro_company_name] => Lefebvre Sarrut Belgium nv
            [ro_title] => Maatschappelijke zetel
            [thematax_tel_number] => Tel.: 0800 39 067
            [thematax_copyright] => Thematax © 2020 Larcier-Intersentia, alle rechten voorbehouden
            [indy_footer] => Contactgegevens <br>
Larcier-Intersentia  | Tiensesteenweg 306 | 3000 Leuven<br>
Tel.: 0800 39 067  | Fax: 0800 39 068
            [els_footer] => Maatschappelijke zetel <br />Lefebvre Sarrut Belgium nv | Hoogstraat 139 - Bus 6 | 1000 Brussel  <br /> RPR Brussel | Btw BE 0436.181.878
            [contact_title] => Contactgegevens
            [street_number] => 306
            [tel_number] => Tel.: 0800 39 067
            [tel_tm] => +32 (0)16 98 13 79      
            [vat_number] => Btw BE 0436.181.878
            [zipcode] => 3000
            [thematax_email] => contact@larcier-intersentia.com
            [thematax_street_number] => 1, bus 4
            [thematax_zipcode] => 2600
            [thematax_city] => Berchem
            [ompany_name2] => Larcier-Intersentia
            [web] => test
            [loyalty_agent] => Maria Galutkina
            [rpr_number] => RPR Brussel
            [socialtitle_cp] => 
            [loyalty_phone] => +32 (0)2 808 97 24
            [loyalty_mail_from] => Maria Galutkina - Online assistentie
            [loyalty_mail] => online.assistentie@larcier-intersentia.be
            [loyalty_fax] => Fax: 0800 39 068
            [fax_number] => Fax: 0800 39 068
            [thematax_larcier_url] => www.larcier-intersentia.com
            [thematax_company] => Larcier-Intersentia
            [thematax_street_name] => Roderveldlaan
            [loyalty_first_name] => Maria
            [taxwin_footer_logo] => xx
            [cs_email] => contact@larcier-intersentia.com
            [e_mail_tm] => offerte@larcier-intersentia.be
            [catal_url] => www.larcier-intersentia.com
            [city] => Leuven
            [company_logo] => https://d15obcrkb61b05.cloudfront.net/ww/indicator_larcier_logo_114px.png
            [company_name] => Larcier-Intersentia
            [country] => Belgie
        )

    [_contribArray] => Array
        (
        )

    [decodeAddresscharacters] => 1
    [isDevSite] => 
)


<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<meta name="googlebot" content="noarchive"/>
<meta name="author" content="Indicator" />
<meta name="copyright" content="Indicator" />
<meta name="description" content="" />
<title>Is een overdreven huurprijs voor een auto een VAA? -  Tips &amp; Advies Ondernemingsdatabank</title>
<link rel="canonical" href="https://www.mijntipsenadvies.be/2020-05/is-een-overdreven-huurprijs-voor-een-auto-een-vaa-VLTABTAR_EU26150701" />
<!-- CSS -->
<link rel="stylesheet" type="text/css" href="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/reset-fonts-grids/reset-fonts-grids.css" />
<link rel="stylesheet" type="text/css" href="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/menu/assets/skins/sam/menu.css" />
<link rel="stylesheet" type="text/css" href="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/container/assets/skins/sam/container.css" media="screen" />

<link rel="stylesheet" href="//code.jquery.com/ui/1.10.4/themes/blitzer/jquery-ui.css">
<link rel="stylesheet" type="text/css" href="/css/menubar.css"  media="screen"/>
<link rel="stylesheet" type="text/css" href="/css/structure.css"  media="screen"/>

<!--[if lt IE 8]>
	<link rel="stylesheet" type="text/css" href="/css/ie7.css">
<![endif]--><link rel="stylesheet" type="text/css" href="/css/vlaatoal.css" media="screen"/>
<link rel="stylesheet" type="text/css" href="/css/print.css" media="print"/>
<link rel="stylesheet" href="https://d3sxy2z0ijo7zx.cloudfront.net/css/article_generic.css" type="text/css" media="all" />
<!-- END CSS -->
<!-- FavIcon -->
<link rel="shortcut icon" href="/images/vl/vlaatoal/favicon.ico" type="image/x-icon" /> 
<!-- JS INCLUDES -->

<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/yahoo-dom-event/yahoo-dom-event.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/container/container-min.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/connection/connection-min.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/datasource/datasource-min.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/yui/2.9.0/build/menu/menu-min.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/jquery/1.9.1/jquery.min.js"></script>
<script type="text/javascript" src="https://ajax.googleapis.com/ajax/libs/jqueryui/1.10.4/jquery-ui.min.js"></script>
<script type="text/javascript" src="https://d3sxy2z0ijo7zx.cloudfront.net/js/jquery.cookie.js"></script>
<script type="text/javascript" src="/js/vl/main.js"></script>

    <script type="text/javascript" src="https://s3-eu-west-1.amazonaws.com/cdn.indicator.com/js/indicookiepolicy.js"></script>
    <script type="text/javascript">
        /**/
        (function ($) {
            $(document).ready(function () {
                var data = {
                    'cookie': {
                        'path': '/'
                    },
                    'banner': {
                        'title': 'Cookiebeleid',
                        'body': 'Vervolgt u het gebruik van deze website, dan geeft u aan akkoord te gaan met het gebruik van cookies.  Wilt u meer weten over ons cookiebeleid, klik dan <link>hier<\/link>.',
                        'button': 'Accept'
                    }
                };
                /**/
                data.banner.body = data.banner.body.replace(/<link>(.+?)<\/link>/i, '<a class="line" href="/privacy#cookies" target="_blank">$1' + '</a>');
                /**/

                new IndiCookiePolicy(data);
            });
        })(jQuery);
        /**/
    </script>
<!-- END JS INCLUDES -->
</head>

<body class=" yui-skin-sam">

<div id="doc4" class="yui-t2">
	<!--Start Header-->
	<div id="hd" class="pageHeader">
		<div id="pageHeaderImage">
									<div id="headerPromo"><div style="height:70px;">&nbsp;</div></div>
							
		<div id="pageHeaderLeft">
			<div id="headerText">
				<!-- header tabs -->
				<ul style="clear:right; margin-top:20px;">
																	<li><a href="/login/beroepskosten___autokosten/is_een_overdreven_huurprijs_voor_een_auto_een_vaa_/VLTABTAR_EU26150701/featArt?cookieChecked=1"><span>Inloggen</span></a></li>																		<li><a class="subscribe" href="/subscribe"><span>Abonneren</span></a></li>
															</ul>
				<!-- end header tabs -->
			</div>
		</div>
	</div>
<div style="clear:both;"></div>
	</div>
    <div style="clear:both;"></div>
    <!-- End Header -->
    <!-- Start Body -->
   <div id="bd">
	<div id="yui-main">
		<div class="yui-b">
			<div id="contentContainer" class="yui-g">
            	<!-- Start Breadcrumb -->
				<div id="breadCrumb"><a href="/">Home</a> &raquo; Advies: Is een overdreven huurprijs voor een auto een VAA?</div>
            	<!-- End Breadcrumb -->
				<!-- Print Header -->
				<img class="printOnly" src="/images/vl/vlaatoal/banner_bg.jpg" width="650" height="70"/>
				<!-- end Print Header -->
                <div id="artHead">
                    <div class="lu">
                        <div class="epheader">
                            <ul>
                                                                <li class="print"><a href="javascript:print();">Print dit advies</a></li>
                            </ul>
                            <div style="clear:both;"></div>
                        </div>
                    	Advies toegevoegd op 14 mei 2020
                    </div>
                    
   					   					<h3 class="category">BEROEPSKOSTEN - AUTOKOSTEN</h3>
   					<h1 class="title">Is een overdreven huurprijs voor een auto een VAA?</h1>
   									</div>
			</div>
            <div class="yui-gc">
        <!-- Start Top Articles Row -->
            <div class="yui-u first">
                <div class="artBox">
                    <div id="box10" class="art-box-contentv2">
                        															<div class="articleIntro">Een zaakvoerder verhuurt een tweedehandsauto aan zijn BVBA. De fiscus vindt die huurprijs overdreven en belast het overdreven gedeelte als een voordeel alle aard (VAA). Wat vond de rechter daarvan? </div>
							                        																		<!-- Promotional offer -->
						<div style="width:47%; float:left;" class="roundSmall borderSolid">
	<h2 class="red boxHeader" style="display:block;">Inloggen</h2>
	<div class="innerDiv">
	            
		<form name="login" id="loginForm" method="post" action="https://ssl.indicator.com/auth/be/login/1234554321/vlaatoal?redirect=https%3A%2F%2Fondernemingsdatabank.indicator.be%2Fauthresponse%3Furl%3D%252Fberoepskosten___autokosten%252Fis_een_overdreven_huurprijs_voor_een_auto_een_vaa_%252FVLTABTAR_EU26150701%252FfeatArt%253FcookieChecked%253D1%26login%3D1" style="margin-bottom:15px;">
			<span class="fieldHead">Gebruikersnaam</span>
			<input name="username" type="text" id="username" size="30" maxlength="200" value="" placeholder="naam@domein.be" autofocus="autofocus" /><br/>
			<span class="fieldHead">Wachtwoord</span>
			<input name="password" type="password" id="password" size="30" maxlength="20" value="" />
			<input class="noBorder" name="remember" type="checkbox" value="1" checked="checked" /> Onthouden <a href="#" id="pop">[?]</a><br/>
			<input id="login" name="login" type="submit" class="btnForm roundSmall" value="Inloggen" /> <br />
			<a href="/forgotten" class="small">Gebruikersnaam/wachtwoord vergeten?</a>
		</form>
	</div>
</div>

<div style="width:47%; float:left; margin-left:5px;" class="borderSolid roundSmall">
<h2 class="boxHeader red" style="display:block;">Abonneren</h2>
	<div class="innerDiv fillBox">
					<p>Toegang tot dit deel van <br />
			'<strong>Tips &amp; Advies Ondernemingsdatabank</strong>' is voorbehouden voor abonnees.</p>
  <p><strong>Heeft u nog geen abonnement?</strong><br/> 
			Abonneer u nu voor onmiddellijke toegang tot alle adviezen.</p>
			<br/>
			<a class="btnForm borderSolid roundSmall" href="/subscribe" style="text-decoration:none; color:#333333;">Abonneren</a>
			</div>
</div>
						<!-- End Promotional offer -->
										<div style="clear:both; "></div>
	                </div>
                    <!-- end Comments -->
					<!-- Print footer -->
					<div class="printOnly">
	<p style="border-top:solid 1px; text-align:center; padding:5px; margin-top:10px;">
	Contactgegevens<br />  
				  Larcier-Intersentia | Tiensesteenweg 306 | 3000 Leuven<br/>
                       Tel.: 0800 39 067 | Fax: 0800 39 068 <br />
                         <a style="color:#666666; text-decoration:underline;" href="mailto:contact@larcier-intersentia.com" target="_blank" >contact@larcier-intersentia.com</a> | <a style="color:#666666; text-decoration:underline;" href="http://www.larcier-intersentia.com" target="_blank" >www.larcier-intersentia.com</a> <br /><br />
                         Maatschappelijke zetel<br />
                         Lefebvre Sarrut Belgium nv | 
                         Hoogstraat 139 - Bus 6 | 1000 Brussel<br />
						 RPR Brussel | Btw BE 0436.181.878</p>
</div>

					<!-- end Print footer -->
                </div>
            </div>
			<!-- Start right panel -->
            <div class="yui-u">
								                <div class="rightPanel borderIt">
	                <div class="rightPanelItem innerDiv5">
                        <h4>Doorzoek alle adviezen</h4>
                    	<form action="/search" method="get" enctype="application/x-www-form-urlencoded" name="search">
                        <input name="q" type="text" value=""/>
												                        						                                                						
                        <input id="searchbutton" type="submit" title="Zoek" alt="Zoek" name="Zoek" value="Zoek" />
                        </form>
                    </div>
                </div>
				                <div class="rightPanel borderIt">
					<div class="innerDiv5">
												 <div class="rightPanelItem">
							  <h4 style="margin-top:10px;">Aanverwante adviezen</h4>
<div id="box00" >
    <ul class="relatedArtBoxContent">
		        <li><a href="/bedrijfsleider___auto_via_vennootschap/de_leasingauto_van_uw_vennootschap_voor_uw_partner_/VLTABTAR_EU27050601/related">De leasingauto van uw vennootschap voor uw partner?</a></li>
		                <li><a href="/bedrijfsleider___auto_via_vennootschap/hoeveel_vaa_per_prive_gebruikte_auto_/VLTABTAR_EU29110601/related">Hoeveel VAA per privé gebruikte auto?</a></li>
		                <li><a href="/bedrijfsleider___voordeel_van_alle_aard/hoeveel_betalen_als_u_iets_van_uw_vennootschap_koopt_/VLTABTAR_EU28080601/related">Hoeveel betalen als u iets van uw vennootschap koopt?</a></li>
		                <li><a href="/bedrijfsleider___voordeel_alle_aard/bureau_thuis__dus_geen_woon_werkverkeer_en_geen_vaa_auto_/VLTABTAR_EU29160701/related">Bureau thuis, dus geen woon-werkverkeer en geen VAA auto?</a></li>
		                <li><a href="/vennootschap___auto_via_vennootschap/niet_akkoord_met_vaa__dus_geheim_commissieloon_/VLTABTAR_EU25120701/related">Niet akkoord met VAA, dus geheim commissieloon?</a></li>
		                <li><a href="/voordeel_auto/de_neverending_auto_story___/VLTABTAR_EU181401/related">De neverending auto-story...</a></li>
				<li><a href="/search?nlid=VLTABTAR_EU26150701">Meer...</a></li>    </ul>
</div>						 </div>
						 											</div>    
                </div>
							</div>
          </div>
        <!-- End right panel -->
       	 </div>
	</div>
	<!-- Start Left Navigation -->
	<div id="leftNav" class="yui-b">
		<span class="lastUpdate">Geactualiseerd op: 26.04.2024</span>
		<div id="menuwithgroups" class="yuimenu">
			<div class="bd">
				
<script type="text/javascript">
	YAHOO.util.Event.onContentReady("menuwithgroups", function () {
		var oLeftNav = new YAHOO.widget.Menu("menuwithgroups", { position:'static', lazyload:true, iframe:false});
		oLeftNav.render();
		oLeftNav.show();
	});
</script>

<ul>
    <li class="yuimenuitem">
        <a class="yuimenuitemlabel" href="/">Home</a>
    </li>
	    <li class="yuimenuitem">
        <a class="yuimenuitemlabel" href="/mylib"><span class="my">Mijn</span> Bibliotheek</a>
    </li>
	</ul>
<h3>Domeinen</h3>
<ul class="first-of-type">
	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/bedrijfswagen/1" >Bedrijfswagen</a></li>	    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/belastingen/7" >Belastingen</a></li>	    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/boekhouding/156" >Boekhouding</a></li>	    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/bouw/16" >Bouw</a></li>	    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/btw/164" >Btw</a></li>	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/e_commerce/22" >E-commerce</a></li>	    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/eenmanszaken/182" >Eenmanszaken</a></li>	    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/financieel___bankzaken/30" >Financieel & bankzaken</a></li>	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/kleinhandel___horeca/192" >Kleinhandel & Horeca</a></li>	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/personeel/34" >Personeel</a></li>	    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/recht/91" >Recht</a></li>	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/vastgoed/65" >Vastgoed</a></li>	    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/vennootschap/57" >Vennootschap</a></li>	    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/verzekeringen/74" >Verzekeringen</a></li>	    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    		    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/artsen/47" >Artsen</a></li>	    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/vrije_beroepers/42" >Vrije beroepers</a></li>	    	<li class="yuimenuitem" ><a class="yuimenuitemlabel" href="/zelfstandigen/53" >Zelfstandigen</a></li>	</ul>
<h3>Meer over...</h3> 
<ul class="first-of-type">
    <li class="yuimenuitem">
        <a class="yuimenuitemlabel" href="/aboutsite">Tips &amp; Advies<br />
        Ondernemingsdatabank</a>    </li>
  					<li class="yuimenuitem">
				<a class="yuimenuitemlabel" href="/subscribe">Abonneren</a>
			</li>
				<li class="yuimenuitem">
        <a class="yuimenuitemlabel" href="/about">Indicator</a>
    </li>
	<li class="yuimenuitem">
        <a class="yuimenuitemlabel" href="/contribute">Medewerkers</a>
    </li>	    
</ul>
				<div class="innerDiv" style="margin-top:30px;">
	<div class="small roundSmall container">
		<div class="innerDiv">
			<p><img src="https://d15obcrkb61b05.cloudfront.net/ww/indicator_larcier_logo_114px.png" style="margin-bottom:5px;" alt="Larcier-Intersentia"/></p>
		 		<p>		 			Contactgegevens<br />Larcier-Intersentia<br />
			  Tiensesteenweg 306 <br />
			  3000 Leuven <br />
			  <br />
			  Tel.: 0800 39 067<br />
			  Fax: 0800 39 068<br />
			  <a href="/contact.php">E-mail onze Klantenservice</a><br /><br />
              Maatschappelijke zetel<br />
              Lefebvre Sarrut Belgium nv<br />
			  RPR Brussel<br />
			  Btw BE 0436.181.878<br /><br />
		  </p>
		</div>
	</div>
</div>				
			</div>
		</div>
	</div>
	<!-- End Left Navigation -->
</div>
<!-- End Body-->
	<div id="hpDirectory">
    	<h2>Meer van Indicator</h2>
<div class="hpDirBG">
    <div class="column hpDirA">
		    </div>
    <div class="column hpDirB">
		    </div>
    <div class="column hpDirC">
						    </div>
</div>
<div style="clear:both;"></div>    </div>
	<!-- Start Footer -->
    <div id="ft">
    	<!--<img style="float:left;" src="/images/vl/vlaatoal/indi_logo.jpg" alt="indicator"/>-->
<ul>
    <li><a href="/about">Over Indicator</a></li>
    <li><a href="/contact">Contacteer ons</a></li>
            <li><a href="/terms">Gebruiksvoorwaarden</a></li>
        <li><a href="/privacy">Privacy &amp; Cookies</a></li>
    </ul>    </div>
    <!-- End Footer -->
</div>

<script type="text/javascript">
	YAHOO.namespace("lite.container");
	YAHOO.lite.container.tt1 = new YAHOO.widget.Tooltip("tt1", { context:"pop", text:"<span style='font-size:80%;'>Door het gebruik van een cookie moet u bij een volgende bezoek niet opnieuw uw gebruikersnaam en wachtwoord invoeren om toegang te krijgen. <br />Lees onze privacyverklaring over het gebruik van cookies.</span>" , autodismissdelay:10000 });
	
	var interceptLink = function(e) {
	YAHOO.util.Event.preventDefault(e);
	}
	YAHOO.util.Event.addListener("pop", "click", interceptLink);
</script>
    <script type="text/javascript">
      window.___gcfg = {
        lang: 'nl'
      };

      (function() {
        var po = document.createElement('script'); po.type = 'text/javascript'; po.async = true;
        po.src = 'https://apis.google.com/js/plusone.js';
        var s = document.getElementsByTagName('script')[0]; s.parentNode.insertBefore(po, s);
      })();
    </script>


</body>
</html>