Felieton

Wicepremier Morawiecki o rewolucji w podatku VAT w 2017 roku

politycy_zbigniewkuzmiuk1. Wicepremier, minister rozwoju i minister finansów Mateusz Morawiecki w ostatnich dniach udzielił, kilku wywiadów dotyczących zmian w polskim systemie podatkowym, w tym w szczególności w systemie podatku VAT i zapowiedział, że będzie to drugi znaczący krok w uszczelnianiu systemu poboru tego podatku.

Resort finansów zakończył prace nad zmianami w ustawie o podatku VAT, w najbliższym czasie znajdzie się on w Sejmie i zapewne szybko zostanie uchwalony, ponieważ wyłudzenia tego podatku są ciągle bardzo poważnym problemem.

Przypomnijmy tylko, że od lipca 2016 roku w ramach uszczelniania systemu podatkowego wprowadzono już w tzw. pierwszym kroku: Jednolity Plik Kontrolny (JPK) dotyczący dużych firm i pakiet paliwowy dotyczące podatku VAT, a także klauzulę przeciw unikaniu opodatkowania w podatku CIT.

2. Przygotowywana duża nowelizacja ustawy o podatku VAT dotyczy między innymi ograniczeń w kwartalnym systemie rozliczania tego podatku, rozszerzenia systemu tzw. odwróconego VAT, ograniczeń w rejestracji tzw. słupów, zwiększenia rozmiarów sankcji finansowych za wyłudzenia VAT, wreszcie wprowadzenie Centralnego Rejestru Paragonów (CRP) i Centralnego Rejestru Faktur (CRF).

System kwartalnego rozliczania podatku VAT zostanie utrzymany dla tzw. małych podatników (do 1,2 mln euro obrotów rocznie), a więc zdecydowanej większości podatników, natomiast firmy duże (obroty powyżej 1,2 mln euro rocznie) oraz firmy nowo zarejestrowane (przez pierwszy rok swojej działalności), będą rozliczały i odprowadzały podatek VAT w okresach miesięcznych.

Rozszerzony zostanie także system odwróconego poboru podatku VAT (podatek zamiast sprzedawcy płaci nabywca będący czynnym podatnikiem podatku VAT), między innymi na obrót procesorami, a także niektórymi towarami w kategorii złota i srebra.

3. Duże zmiany obejmą obszar rejestracji firm dla celów VAT, między innymi zostanie wprowadzona tzw. kaucja rejestracyjna (stosowana w przypadkach, kiedy zaistnieje ryzyko, że nowo rejestrowana firma może generować zaległości podatkowe), a także odmowa zarejestrowania, bądź jego szybkie wykreślenie z rejestru podmiotu, jeżeli czynności sprawdzające wykażą, że podmiot jest fikcyjny albo też nie składa deklaracji VAT albo składa tzw. „zerowe”.

Wprowadza się również sankcje dla pełnomocników osób, które pomagają w rejestracji tzw. słupów, za zaległości podatkowe powstałe przez pierwsze pół roku po zarejestrowaniu takiej firmy, odpowiadałby właśnie taki pełnomocnik (do wysokości 10 miesięcznego przeciętnego wynagrodzenia w gospodarce – obecnie byłoby to około 42 tysięcy złotych).

4. Ważne będzie również przywrócenie sankcji finansowych w systemie poboru podatku VAT, zniesionych przez rząd PO-PSL już w 2009 roku.

Za zaniżanie podatku należnego, zawyżanie podatku naliczonego, czy niewpłacenie należnego zobowiązania wiążącego się z niezłożeniem deklaracji podatkowej, groziłaby sankcja finansowa w wysokości 30% kwoty zaniżenia lub zawyżenia.

Aż 100% sankcja dotyczyłaby największej obecnie plagi w systemie podatku VAT, czyli wyłudzeń podatku w oparciu o tzw. fikcyjne faktury, które nie dokumentują rzeczywistych transakcji.

5. Wreszcie rozwiązania rozłożone na dłuższy okres do końca 2017 roku to między innymi wprowadzenie wspomnianych już wyżej CRP i CRF.

Wprowadzenie CRP jest związane z koniecznością wymiany kas fiskalnych (te nowe miałby system przekazujący paragony do CRP w czasie rzeczywistym), z kolei wprowadzenie CRF zbudowania odpowiedniego systemu informatycznego, który umożliwiałby takie operacje przedsiębiorcom jak korekta czy anulowanie wystawionej faktury.

Wszystkie te zmiany zdaniem wicepremiera Morawieckiego powinny poprawić już w roku 2017 ściągalność podatku VAT przynajmniej o 8 mld zł, natomiast wprowadzenie klauzuli zakazu obejścia prawa w podatku CIT, powinno poprawić ściągalność tego podatku przynajmniej o 2 mld zł.

Jeżeli podobają Ci się materiały publicystów portalu Prawy.pl wesprzyj budowę Europejskiego Centrum Pomocy Rodzinie im. św. Jana Pawła II poprzez dokonanie wpłaty na konto Fundacji SOS Obrony Poczętego Życia: 32 1140 1010 0000 4777 8600 1001. Pomóż leczyć ciężko chore dzieci.

WSZYSTKIE PRAWA DO TEKSTU ZASTRZEŻONE. Możesz udostępniać tekst w serwisach społecznościowych, ale zabronione jest kopiowanie tekstu w części lub całości przez inne redakcje i serwisy internetowe bez zgody redakcji pod groźbą kary i może być ścigane prawnie.

229 komentarzy

229 Komentarzy

  1. stan

    4 stycznia 2017 at 20:21

    A taka Rumunia zmniejsza znacząco VAT.

    • Zona

      4 stycznia 2017 at 20:44

      ale o tym się tu nie dowiemy bo to powoli przeistacza się w biuletyn PiS…

  2. Owca

    4 stycznia 2017 at 21:13

    Czyli zamiast uproszczenia podatków (o obniżeniu nawet nie marzyłem)kolejne łatanie dziur tego chorego systemu, w którym szary obywatel czuje się jak owca rozszarpywana przez państwo, prawników, radców podatkowych innych niezbędnych doradców. To samo z przeklętym sądownictwem…

  3. asc

    4 stycznia 2017 at 22:24

    Nie wiem jaki jest cel propagowania socjalistycznego bełkotu ZSL-owca Kużmiuka na tym portalu. Albo „Prawy” albo „ZSL-owy” do qu …y nędzy!

  4. George

    5 stycznia 2017 at 08:36

    Ciekawe ile ta „rewolucja” będzie kosztowała Polskę i Polaków? Dla mnie ta niby rewolucja to dalsze brnięcie w bagno, które nie tylko wciąga, ale i coraz bardziej śmierdzi, na dodatek obciążając nas horrendalnymi kosztami, bo przecież za te fantazje władzy zapłacimy jak zwykle my – ludzie tyrający od rana do wieczora, a nie „uszczęśliwiacze” ludzkości czyli biurokraci będący w 95% zwykłymi szkodliwymi pasożytami. Ale cóż, socjalizm to kosztowna zabawa, w dodatku na cudzy koszt.

  5. Adamsky

    5 stycznia 2017 at 10:48

    Nie wolno ustawać w ciągłych zmianach, zmieniać (choćby na gorsze) należy nieustannie, bo tylko to daje dopływ świeżych „kadr” urzędniczych! No przecież pociotki i dzieci rodzin żyjących przez pokolenia z pracy „w biurze”, czy „na urzędzie” nic już innego nie potrafią! Co by było, gdyby zamiast rozrostu biurokracji nastąpiłby jej spadek – DRAMAT! Ci ludzie NIDGY nie poradziliby sobie na „wolnym rynku”, wątpię, że 95%z nich potrafiłoby choćby przez tydzień prowadzić „warzywniak” z zyskiem! Dlatego taka nadprodukcja prawa od 28 lat!!! Nieważne ja się nazywa partia reprezentująca „zewnętrzna znamiona władzy” (copyright by G.Braun), urzędników przybywa w tempie GEOMERTYCZNYM z 150tyś w 1989r do ponad .. 500tyś w 2016! W dobie… KOMPUTERÓW!!!!

  6. Thaddeus Vollrath

    29 stycznia 2017 at 05:25

    clik here publishing

  7. Sharell Plys

    29 stycznia 2017 at 05:25

    karachi ship

  8. Katy Trumbull

    29 stycznia 2017 at 05:36

    aannemer lebbeke

  9. Viva Bras

    29 stycznia 2017 at 10:07

    click here

  10. Asha Mckellar

    29 stycznia 2017 at 10:37

    plural design

  11. An interesting discussion is worth comment. I think that you should write more on this topic, it might not be a taboo subject but generally people are not enough to speak on such topics. To the next. Cheers

  12. Ahmad Fluegge

    20 lutego 2017 at 23:02

    potato soup recipes

  13. Aleisha Rhim

    20 lutego 2017 at 23:46

    Electronic cigarettes

  14. Bebe Kailey

    21 lutego 2017 at 16:12

    implanty gdansk

  15. Shavon Trezise

    21 lutego 2017 at 16:14

    access control systems company installation london

  16. Maximo Turntine

    22 lutego 2017 at 08:33

    escorts in istanbul

  17. Vern Corburn

    22 lutego 2017 at 08:53

    the tao of badass

  18. bdsm lovers

    5 marca 2017 at 00:23

    L8f4XV I think, that you commit an error. Let as discuss it.

  19. computer equipment disposal

    31 marca 2017 at 13:26

    Very interesting topic, regards for putting up.

  20. how to pick powerball numbers

    8 kwietnia 2017 at 08:51

    I am so grateful for your article. Much obliged.

  21. 英国论文代写

    8 maja 2017 at 04:45

    Hi, I would like to subscribe for this webpage to get most recent updates, thus where can i do it please help out.

  22. pron best

    10 maja 2017 at 13:55

    Y0T3PH Your article is fantastic! You bring up valid points in an interesting way. I ave read other articles on this topic, but they paled in comparison. You are a persuasive writer.

  23. fly mavic pro

    17 maja 2017 at 02:43

    Regards for helping out, wonderful information. Nobody can be exactly like me. Sometimes even I have trouble doing it. by Tallulah Bankhead.

  24. Frank Fabian

    17 maja 2017 at 11:15

    That is a great tip especially to those new to the blogosphere. Short but very accurate information Appreciate your sharing this one. A must read article!

  25. fashion jacket

    17 maja 2017 at 13:02

    There is certainly a great deal to know about this issue. I love all of the points you ave made.

  26. e-cigs featured in their store

    17 maja 2017 at 16:15

    Travel view of Three Gorges | Wonder Travel Blog

  27. fallen angel

    17 maja 2017 at 21:12

    It as impressive that you are getting ideas from this article as well as from our dialogue made here.

  28. Photography

    18 maja 2017 at 04:42

    Very neat article. Cool.

  29. ant exterminator near me

    19 maja 2017 at 20:18

    that hаА аЂаve you feeling the most c?mfаА аБТ•rtable an?

  30. exterminators

    19 maja 2017 at 21:59

    This is a beautiful shot with very good lighting

  31. opslagruimte huren

    22 maja 2017 at 22:33

    Woh I like Woh I like your articles , saved to fav!.

  32. Referencement naturel

    25 maja 2017 at 12:59

    I used to be able to find good info from your content.|

  33. terpenes for sale

    26 maja 2017 at 15:28

    Very good article. I am going through some of these issues as well..

  34. student law resource

    26 maja 2017 at 16:31

    „Muchos Gracias for your blog article. Will read on…”

  35. online homeschooling

    26 maja 2017 at 16:39

    „great issues altogether, you simply gained a logo new reader. What may you suggest in regards to your put up that you made a few days in the past? Any positive?”

  36. bagless vacuum cleaner

    27 maja 2017 at 15:01

    story. I was surprised you aren at more popular given that you definitely possess the gift.

  37. cannabis

    30 maja 2017 at 00:16

    You could certainly see your enthusiasm in the work you write. The world hopes for more passionate writers like you who are not afraid to say how they believe. Always follow your heart.

  38. www.freemovieaccess.info

    30 maja 2017 at 14:48

    widgets I could add to my blog that automatically tweet my newest twitter updates.

  39. how to get rid of skin tags on neck

    31 maja 2017 at 12:19

    scrapebox ??????30????????????????5??????????????? | ????????

  40. 1KDailyProfitSystem

    2 czerwca 2017 at 12:21

    In fact, the most effective issue about this film is how excellent it is actually as an epic quest film instead of how hilarious it as.

  41. Click here

    7 czerwca 2017 at 10:52

    speed of which you are able to get your loan katy perry tickets the simplest way you are going

  42. mouse click the following web page

    9 czerwca 2017 at 05:18

    widgets I could add to my blog that automatically tweet my newest twitter updates.

  43. highland park real estate

    9 czerwca 2017 at 19:12

    Well I definitely enjoyed reading it. This article provided by you is very helpful for proper planning.

  44. eagle rock realtor

    9 czerwca 2017 at 21:29

    woh I love your content , saved to my bookmarks !.

  45. Very interesting info !Perfect just what I was looking for! Charity is injurious unless it helps the recipient to become independent of it. by John Davidson Rockefeller, Sr..

  46. marc jacobs outlet store ??????30????????????????5??????????????? | ????????

  47. national parks in Africa

    12 czerwca 2017 at 18:26

    bonjour I love Your Blog can not say I come here often but im liking what i c so far….

  48. property Namibia

    12 czerwca 2017 at 18:53

    Well done! Keep up this quality!

  49. Railing contractor in stafford virginia

    13 czerwca 2017 at 17:48

    I will not talk about your competence, the article simply disgusting

  50. Yuri Borisov Ukraine

    18 czerwca 2017 at 07:40

    Just Browsing While I was browsing yesterday I noticed a great article concerning

  51. paranormal stories

    18 czerwca 2017 at 13:19

    You can certainly see your expertise in the work you write. The world hopes for more passionate writers like you who are not afraid to say how they believe. Always follow your heart.

  52. nova star software download

    18 czerwca 2017 at 21:34

    When some one searches for his necessary thing, therefore he/she wishes to be available that in detail, so that thing is maintained over here.

  53. russische djs

    19 czerwca 2017 at 20:39

    Wow, this paragraph is fastidious, my younger sister is analyzing such things, therefore I am going to tell her.

  54. Mayweather

    20 czerwca 2017 at 21:59

    Its like you read my mind! You appear to know so much

  55. putlocker.com

    23 czerwca 2017 at 02:11

    Timon had the gifts of God, which is known for, plus an atmosphere pouch at the back

  56. Look advanced to far added agreeable from

  57. bungou stray dogs sub indo

    23 czerwca 2017 at 23:30

    the book in it or something. I think that you

  58. art cafe estivo

    24 czerwca 2017 at 04:57

    Perfectly composed content material , regards for information.

  59. Augusta plumber

    24 czerwca 2017 at 10:25

    The sketch is tasteful, your authored subject matter stylish.

  60. saraycasino giriş

    27 czerwca 2017 at 20:44

    There may be noticeably a bundle to find out about this. I assume you made certain nice points in features also.

  61. make-up brush cleaning

    28 czerwca 2017 at 04:48

    I value the article. Want more.

  62. پنجره

    30 czerwca 2017 at 03:05

    Well I sincerely enjoyed studying it. This tip procured by you is very useful for good planning.

  63. سریال شهرزاد

    30 czerwca 2017 at 16:35

    When I start your Rss feed it seems to be a lot of garbage, is the issue on my side?

  64. دانلود شهرزاد

    30 czerwca 2017 at 21:47

    In fact no matter if someone doesn at be aware of afterward its

  65. office furniture installation

    2 lipca 2017 at 04:50

    Inspiring quest there. What happened after? Take care!

  66. stuttering program

    4 lipca 2017 at 17:55

    Si vous etes interesse, faites le pas et contactez un des mediums qui fait partie de notre centre d aastrologie et laissez-vous predire votre futur.

  67. mark

    7 lipca 2017 at 12:54

    Would you be taken with exchanging links?

  68. Bobbi Dylan

    11 lipca 2017 at 05:47

    Fantastic blog. Cool.

  69. top rated wireless earbuds

    12 lipca 2017 at 13:19

    „Good day! Do you know if they make any plugins to protect against hackers? I’m kinda paranoid about losing everything I’ve worked hard on. Any recommendations?”

  70. Argos

    13 lipca 2017 at 16:28

    very rapidly iit will be well-known, duue to iits feature contents.

  71. Kobe A.D.

    17 lipca 2017 at 04:05

    The NBA said that Michaels shoe was a violation to the NBA dres in addition to the fines that he acquired Michael had one thing in thoughts.

  72. bester Fitnestracker kaufen

    23 lipca 2017 at 20:14

    „Great article. I’m dealing with many of these issues as well..”

  73. Domingo

    30 sierpnia 2017 at 21:34

    Lori, regretably there particularly isn’t a focused net. My apologies that the Paypal url doesn’t function, we’re correcting it currently.

  74. press release

    31 sierpnia 2017 at 03:01

    You have brought up a very superb ideas Babies and small animals probably love you. I feel like people should send you money for this great content.

  75. Dirickx

    31 sierpnia 2017 at 09:11

    A round of applause for your article post.Really looking forward to read more. Really Great.

  76. Free Porn App

    31 sierpnia 2017 at 11:35

    This is one awesome blog article. Fantastic.

  77. jake burgess springfield mo

    31 sierpnia 2017 at 15:31

    I really like and appreciate your blog.Much thanks again. Really Great.

  78. tech adviser

    31 sierpnia 2017 at 20:40

    It is like you wrote the book on it or something. I was reading your blog and my stupid ferret threw a glass all over my new browser. This is so helpful!

  79. Jesse Grillo Jesse Grillo

    1 września 2017 at 11:59

    My best friend told me they like your write ups post. Extremely amazing short post. In my view, if all webmasters and bloggers made just right content material as you did, the web might be a lot more helpful than ever before.

  80. Jesse Grillo Jesse Grillo

    1 września 2017 at 21:51

    I like your style. I feel like people should send you money for this great content. I bet you would love Maine. Really Cool!

  81. Jesse Grillo

    2 września 2017 at 05:53

    Can you tell us more about this? I know you would love Utah. I shared this on Instagram. You should be thanked more often. So thank you!!

  82. cannabis app

    3 września 2017 at 00:25

    Your posts are suprising. I am bored to death at work so I decided to browse your write up on my iphone during lunch break.

  83. Jesse Grillo

    4 września 2017 at 06:46

    If your articles are always this helpful, I will be back. I bet you make babies smile. I would like to say amazing blog! I really like your writing style and how well you express your ideas.

  84. Jesse Grillo

    4 września 2017 at 14:39

    I bet you sweat glitter. I feel like people should send you money for this great content.

  85. startup speaker

    4 września 2017 at 22:03

    I am going to follow you on Twitter. Well written! I check your page every few days.

  86. Dannie Puzon

    4 września 2017 at 22:44

    I’m not sure where you’re getting your info, but great topic. I needs to spend some time learning much more or understanding more. Thanks for magnificent information I was looking for this info for my mission.

  87. investment adviser

    5 września 2017 at 22:34

    That is the thinking of a creative mind. I just stumbled upon your page. Interesting pages. Your posts are amazing. Very nice write up.

  88. Jesse Grillo

    7 września 2017 at 23:21

    I was reading on Monday when I discovered your blog. Your blog is really useful to me. Spot on with this. good website. It is really mind blowing you do not have a larger following.

  89. porno video

    8 września 2017 at 04:31

    I know this web page presents quality based articles or reviews and extra material, is there any other website which presents such things in quality?|

  90. Jesse Grillo

    8 września 2017 at 12:59

    Wow, that is a really magnificent way of thinking about it! I bet old school Tumblr experts would like your page. I appreciate you.

  91. Jesse Grillo

    9 września 2017 at 02:43

    Interesting article. Your blogs is great! cool work, keep it up.

  92. download links

    9 września 2017 at 05:00

    I’ll equipment this research toward Two designs of individuals: present Zune householders who are thinking about an improve, and All those seeking in direction of decide in between a Zune and an iPod. (There are other gamers value thinking about out there, like the Sony Walkman X, nevertheless I hope this features your self more than enough details to make an conscious final decision of the Zune vs players other than the iPod line as properly.)

  93. Minoxidil

    9 września 2017 at 11:33

    I am sure this piece of writing has touched all the internet users, its really really nice piece of writing on building up new webpage.|

  94. Oksofas

    9 września 2017 at 23:51

    Whats up are using WordPress for your site platform? I’m new to the blog world but I’m trying to get started and create my own. Do you need any html coding expertise to make your own blog? Any help would be greatly appreciated!|

  95. Wonderful article! This is the kind of information that should be shared around the internet. Disgrace on the search engines for not positioning this publish higher! Come on over and discuss with my site . Thank you =)|

  96. gifts for her

    10 września 2017 at 22:45

    Say, you got a nice blog article.Thanks Again. Much obliged.

  97. laundry hanger

    11 września 2017 at 14:25

    Hi, i feel that i noticed you visited my website thus i got here to return the want?.I’m trying to in finding issues to improve my web site!I suppose its ok to make use of a few of your concepts!!|

  98. escape room denton

    11 września 2017 at 21:28

    Great site you have here.. It’s difficult to find excellent writing like yours nowadays. I really appreciate individuals like you! Take care!!

  99. cheap viagra generic

    12 września 2017 at 16:38

    Hey! Quick question that’s totally off topic. Do you know how to make your site mobile friendly? My website looks weird when browsing from my iphone4. I’m trying to find a theme or plugin that might be able to resolve this problem. If you have any recommendations, please share. Thank you!|

  100. Friv 2

    12 września 2017 at 23:00

    Say, you got a nice article.Thanks Again. Really Great.

  101. Mofos

    13 września 2017 at 01:11

    An impressive share! I have just forwarded this onto a friend who had been doing a little homework on this. And he in fact bought me lunch simply because I stumbled upon it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending the time to discuss this issue here on your web site.|

  102. https://www.textwik.com/features

    13 września 2017 at 09:13

    Really informative blog. Great.

  103. green hunter

    13 września 2017 at 09:43

    My brother suggested I might like this website. He was entirely right. This post actually made my day. You cann’t imagine simply how much time I had spent for this information! Thanks!|

  104. Instagram slideshow

    13 września 2017 at 17:04

    Excellent article. I definitely appreciate this website. Stick with it!|

  105. Casino Party MD

    14 września 2017 at 01:37

    It’s an remarkable piece of writing for all the web viewers; they will get benefit from it I am sure.|

  106. Bad Credit Remortgages

    14 września 2017 at 11:50

    Say, you got a nice blog post.Much thanks again. Keep writing.

  107. Medical & Dental

    14 września 2017 at 15:05

    Hi, i feel that i saw you visited my website thus i came to return the choose?.I’m trying to to find issues to enhance my site!I assume its ok to make use of some of your ideas!!|

  108. how to apply singapore pr

    15 września 2017 at 03:28

    I like this post! Thanks.

  109. testicle

    15 września 2017 at 04:35

    Wow, that’s what I was searching for, what a data! present here at this weblog, thanks admin of this website.|

  110. Primmo

    15 września 2017 at 14:46

    Thanks for the good writeup. It actually used to be a entertainment account it. Look advanced to far added agreeable from you! However, how could we keep in touch?|

  111. Natalie Hinn

    15 września 2017 at 23:23

    This text is invaluable. Where can I find out more?|

  112. many site

    16 września 2017 at 04:00

    Fingers down, Apple’s application keep wins by a mile. It can be a large determination of all types of purposes vs a quite sad variety of a handful for Zune. Microsoft incorporates Options, particularly within the realm of online games, still I am not positive I might have to have towards bet on the future if this component is crucial to your self. The iPod is a significantly improved choice within just that situation.

  113. flamenco granada

    16 września 2017 at 04:55

    Hi to all, how is the whole thing, I think every one is getting more from this web page, and your views are good designed for new viewers.|

  114. how to apply pr in singapore

    16 września 2017 at 21:53

    Great post!

  115. Sergio Urrea

    16 września 2017 at 22:33

    I haven’t checked in here for some time as I thought it was getting boring, but the last few posts are great quality so I guess I’ll add you back to my everyday bloglist. You deserve it my friend 🙂

  116. many site

    17 września 2017 at 08:45

    Sorry for the huge overview, however I’m very loving the contemporary Zune, and assume this, as perfectly as the top quality reviews some other humans contain created, will support you come to a decision if it is the immediately determination for you.

  117. clay pizza oven

    17 września 2017 at 13:58

    Thank you ever so for you article. Fantastic.

  118. community non profit organizations

    17 września 2017 at 15:21

    Excellent write-up. I absolutely appreciate this website. Keep it up!

  119. buy boots online cheap

    17 września 2017 at 22:17

    Selecting from roughly thirty classes, you are sure to find what you are looking for.|Shoe tree assists to keep the footwear in a much better shape and prevent it from shrinking. There are races, polo, farming, equestrian performs, and a whole lot much more. „It was a difficult time for the city back then.|These footwear are as mild-excess weight as possible, but also extremely durable. Trying the same physical exercise with out the web would be sluggish and difficult. Revitol stretch mark: this product is for preventing extend mark.|Are you unhappy simply because of your overweight problem? Determine Skating Team ($9.sixteen on Amazon) and Patricia Shelley Bushman’s Indelible Tracings: The Tale of the 1961 U.S. No trouble of standing in long queue to procedure this.|This is certainly extremely easy and anybody can certainly attempt it out. You do not have to journey from one place to another. Zappos was bought by Amazon in 2009, but nonetheless operates as an independent store.|Most of the portals provide one hundredtwenty five money back in case the customer returns the product.

  120. apply for pr

    17 września 2017 at 23:35

    I like this post! Thanks.

  121. permanent resident

    18 września 2017 at 23:32

    I like this post! Thanks.

  122. comprare patente online

    19 września 2017 at 14:10

    I was able to find good advice from your content.|

  123. how to apply pr

    19 września 2017 at 23:53

    I like this post! Thanks.

  124. Retro ROMs

    20 września 2017 at 01:10

    You really make it appear really easy along with your presentation however I in finding this matter to be actually something which I believe I would by no means understand. It sort of feels too complex and extremely huge for me. I’m looking forward for your subsequent publish, I’ll attempt to get the cling of it!|

  125. guitar resource

    20 września 2017 at 07:54

    Thanks for the blog article.Much thanks again. Much obliged.

  126. escape room dallas

    20 września 2017 at 13:52

    I’m very pleased to discover this great site. I wanted to thank you for your time due to this wonderful read!! I definitely enjoyed every part of it and i also have you saved as a favorite to check out new things on your blog.

  127. bathroom remodeling scam in Austin

    20 września 2017 at 15:37

    I think this is among the most vital info for me. And i am glad reading your article. But wanna remark on few general things, The web site style is perfect, the articles is really excellent : D. Good job, cheers|

  128. pet service

    20 września 2017 at 21:07

    Excellent site you have here.. It’s difficult to find high quality writing like yours nowadays. I honestly appreciate people like you! Take care!!|

  129. MONOGRAFIA,TCC PRONTO

    21 września 2017 at 05:21

    This post is in fact a pleasant one it helps new the web viewers, who are wishing for blogging.|

  130. Enterprise Video And Media Services

    21 września 2017 at 07:37

    Hi this is kinda of off topic but I was wanting to know if blogs use WYSIWYG editors or if you have to manually code with HTML. I’m starting a blog soon but have no coding skills so I wanted to get advice from someone with experience. Any help would be enormously appreciated!|

  131. platinum vape pen

    21 września 2017 at 21:05

    A big thank you for your article. Want more.

  132. dic phoenix

    22 września 2017 at 00:10

    Wow, great blog article. Keep writing.

  133. There are some interesting points in time in this article but I don’t know if I see all of them center to heart. There is some validity but I will take hold opinion until I look into it further. Good article , thanks and we want more! Added to FeedBurner as wellyou have a great blog here! would you like to make some invite posts on my blog?

  134. psilocybe cubensis growing

    22 września 2017 at 07:22

    Hi there, just became alert to your blog through Google, and found that it is really informative. I’m going to watch out for brussels. I’ll appreciate if you continue this in future. Lots of people will be benefited from your writing. Cheers!|

  135. cigarette electronique

    22 września 2017 at 14:19

    I’m extremely inspired together with your writing talents as neatly as with the format for your weblog. Is that this a paid subject or did you customize it your self? Either way keep up the excellent quality writing, it is uncommon to peer a great blog like this one today..|

  136. Porn

    22 września 2017 at 23:12

    It’s perfect time to make some plans for the future and it’s time to be happy. I have read this post and if I could I want to suggest you few interesting things or tips. Maybe you can write next articles referring to this article. I want to read more things about it!|

  137. Transportation for disabled people

    23 września 2017 at 09:53

    Hi, just wanted to say, I liked this blog post. It was helpful. Keep on posting!|

  138. Chanel Shoes

    23 września 2017 at 09:56

    Thank you for your blog post.Thanks Again. Awesome.

  139. reparacion lavadoras madrid

    23 września 2017 at 13:25

    Thanks for some other informative site. Where else may I get that kind of info written in such a perfect approach? I have a venture that I’m just now working on, and I have been at the glance out for such information.|

  140. talksasta

    23 września 2017 at 15:04

    Hi friends, how is all, and what you would like to say concerning this piece of writing, in my view its truly remarkable for me.|

  141. sit on top kayak

    23 września 2017 at 15:24

    A big thank you for your blog article.Much thanks again. Much obliged.

  142. avis negatif

    23 września 2017 at 18:49

    Have you ever thought about adding a little bit more than just your articles? I mean, what you say is fundamental and all. However just imagine if you added some great visuals or videos to give your posts more, „pop”! Your content is excellent but with images and video clips, this website could undeniably be one of the very best in its niche. Very good blog!|

  143. .linengallery

    23 września 2017 at 20:23

    Hello to every body, it’s my first visit of this weblog; this web site consists of amazing and genuinely excellent stuff designed for readers.|

  144. buy viagra online

    23 września 2017 at 23:38

    What’s up it’s me, I am also visiting this web page regularly, this website is really pleasant and the people are genuinely sharing pleasant thoughts.|

  145. porn movies - qualityaluminumboatlifts.com

    24 września 2017 at 06:45

    Hello Dear, are you in fact visiting this web site on a regular basis, if so afterward you will absolutely take good experience.|

  146. burun estetigi

    24 września 2017 at 12:40

    After I initially left a comment I appear to have clicked the -Notify me when new comments are added- checkbox and now whenever a comment is added I receive four emails with the same comment. Perhaps there is a means you are able to remove me from that service? Appreciate it!|

  147. escape room dfw

    24 września 2017 at 14:17

    Hello there, I do believe your site might be having browser compatibility problems. Whenever I look at your blog in Safari, it looks fine but when opening in IE, it’s got some overlapping issues. I simply wanted to give you a quick heads up! Other than that, wonderful blog!

  148. Elektrischer Türöffner

    24 września 2017 at 17:39

    Hi there, after reading this amazing article i am also happy to share my experience here with friends.|

  149. dog training

    24 września 2017 at 22:17

    Hmm is anyone else having problems with the pictures on this blog loading? I’m trying to find out if its a problem on my end or if it’s the blog. Any feedback would be greatly appreciated.|

  150. Viagra

    25 września 2017 at 07:19

    I just signed up to your blog RSS. Will you post more on this topic?

  151. Best Porn Fuck

    25 września 2017 at 18:43

    fantastic submit, very informative. I ponder why the opposite specialists of this sector do not notice this. You should continue your writing. I’m confident, you have a huge readers’ base already!|

  152. obat sipilis

    25 września 2017 at 20:44

    I have read so many content on the topic of the blogger lovers however this article is in fact a good post, keep it up.|

  153. emotions definition and types

    27 września 2017 at 04:27

    This is becoming a bit even further subjective, nonetheless I a great deal desire the Zune Current market. The interface is colourful, consists of further aptitude, and some cool functions such as ‚Mixview’ that make it possible for by yourself suddenly view comparable albums, new music, or other people equivalent in the direction of what you’re listening in direction of. Clicking on a single of individuals will centre upon that merchandise, and one more fastened of „neighbors” will occur into feeling, letting by yourself toward navigate in excess of studying as a result of very similar artists, tunes, or users. Chatting of consumers, the Zune „Social” is much too perfect pleasurable, allowing your self discover other folks with shared choices and turning into buddies with them. Your self then can pay attention towards a playlist crafted primarily based on an amalgamation of what all your close friends are listening toward, which is furthermore interesting. People nervous with privacy will be relieved towards comprehend on your own can keep away from the community against looking at your unique listening behaviors if oneself therefore decide.

  154. apply pr in singapore

    27 września 2017 at 10:06

    Great post there! Keep it up!

  155. Immobilier ile Maurice

    27 września 2017 at 18:47

    Hi there, can i share your content on my blog?

  156. assistir futebol

    28 września 2017 at 08:21

    Very shortly this website will be famous among all blogging viewers, due to it’s pleasant content|

  157. Fiscalité ile maurice

    28 września 2017 at 08:23

    i’ve visited this blog a few times now and i have to tell you that i find it quite nice actually. continue doing what you’re doing! 😉

  158. escape room plano

    28 września 2017 at 10:02

    This is a topic that’s near to my heart… Many thanks! Exactly where are your contact details though?

  159. Ronrhip

    28 września 2017 at 12:17

    Specifico Levitra Precios De Kamagra [url=http://cheapestcial.com ]cialis[/url] Priligy Quand Prendre Compra De Propecia

  160. Achat appartement ile Maurice

    28 września 2017 at 14:23

    Hi there, can i share your content on my blog?

  161. Higher Order Thinking

    28 września 2017 at 14:30

    Excellent goods from you, man. I have understand your stuff previous to and you are just too wonderful. I really like what you have acquired here, certainly like what you’re stating and the way in which you say it. You make it entertaining and you still care for to keep it sensible. I can not wait to read far more from you. This is really a terrific web site.|

  162. runway

    28 września 2017 at 19:57

    Fine way of explaining, and nice article to take data concerning my presentation topic, which i am going to convey in academy.|

  163. Salarpuria Sattva Park Cubix

    28 września 2017 at 21:24

    Excellent way of telling, and nice paragraph to get information regarding my presentation topic, which i am going to deliver in academy.|

  164. vikingtapes

    29 września 2017 at 00:28

    Hi there! I could have sworn I’ve been to this blog before but after going through a few of the posts I realized it’s new to me. Regardless, I’m certainly delighted I discovered it and I’ll be book-marking it and checking back often!|

  165. order book

    29 września 2017 at 08:48

    Hi there, this weekend is pleasant designed for me, because this occasion i am reading this enormous informative post here at my residence.|

  166. Food & Beverage

    29 września 2017 at 15:07

    Keep this going please, great job!|

  167. Dialogue Ireland

    29 września 2017 at 17:46

    For latest news you have to pay a quick visit internet and on web I found this web page as a most excellent website for most up-to-date updates.|

  168. my free cam

    29 września 2017 at 20:38

    With havin so much written content do you ever run into any issues of plagorism or copyright infringement? My website has a lot of exclusive content I’ve either written myself or outsourced but it seems a lot of it is popping it up all over the internet without my agreement. Do you know any ways to help reduce content from being ripped off? I’d certainly appreciate it.|

  169. live cam sex

    30 września 2017 at 04:58

    I used to be able to find good advice from your articles.|

  170. Vaskemaskiner

    30 września 2017 at 16:57

    I enjoy what you guys are up too. This type of clever work and coverage! Keep up the very good works guys I’ve incorporated you guys to our blogroll.|

  171. Dax Ravi

    30 września 2017 at 19:31

    Fantastic beat ! I wish to apprentice while you amend your web site, how could i subscribe for a blog website? The account helped me a acceptable deal. I had been a little bit acquainted of this your broadcast offered bright clear concept|

  172. The Secret Fat Burner

    1 października 2017 at 20:18

    Excellent beat ! I would like to apprentice whilst you amend your web site, how can i subscribe for a blog site? The account helped me a applicable deal. I had been tiny bit acquainted of this your broadcast provided vivid clear idea|

  173. Ronrhip

    2 października 2017 at 10:23

    Buy Onadron order accutane online from canada Pastillas Propecia Finasteride [url=http://leviprices.com]where to purchase low cost levitra[/url] On Line Pyridium With Free Shipping When Will Alli Be Available Efectos Del Viagra En El Hombre

  174. Amazed

    2 października 2017 at 10:52

    Spot on with this write-up, I honestly believe this website needs a great deal more attention. I’ll probably be returning to read more, thanks for the info!|

  175. Please

    2 października 2017 at 13:53

    I’m not that much of a online reader to be honest but your sites really nice, keep it up! I’ll go ahead and bookmark your site to come back later. Many thanks|

  176. turquoise hair fascinator

    2 października 2017 at 22:38

    Only wanna remark on few general things, The website style and design is perfect, the content is really fantastic. „I delight in men over seventy. They always offer one the devotion of a lifetime.” by Oscar Fingall O’Flahertie Wills Wilde.

  177. dragon city hack

    3 października 2017 at 00:06

    I like the helpful information you supply on your articles. I’ll bookmark your weblog and take a look at again right here frequently. I am reasonably sure I’ll be told lots of new stuff proper right here! Best of luck for the next!|

  178. 0-day

    3 października 2017 at 07:29

    I’m truly enjoying the design and layout of your blog. It’s a very easy on the eyes which makes it much more pleasant for me to come here and visit more often. Did you hire out a designer to create your theme? Excellent work!|

  179. monopoly,Times Square

    3 października 2017 at 09:06

    Really appreciate you sharing this article post. Great.

  180. fraud

    3 października 2017 at 17:52

    Fabulous, what a website it is! This web site provides valuable facts to us, keep it up.|

  181. Ronrhip

    3 października 2017 at 21:55

    Comprar Cialis Por Paypal Potenzmittel Viagra Original Vergleich Viagra Cialis Levitra [url=http://genericviabuy.com]viagra[/url] Acheter Baclofen

  182. adult

    4 października 2017 at 14:33

    Hi there superb website! Does running a blog similar to this take a large amount of work? I have very little expertise in coding however I had been hoping to start my own blog soon. Anyways, should you have any suggestions or tips for new blog owners please share. I know this is off topic but I just had to ask. Many thanks!|

  183. sell overstock inventory

    4 października 2017 at 20:37

    My partner and I stumbled over here coming from a different web page and thought I might check things out. I like what I see so now i am following you. Look forward to exploring your web page repeatedly.|

  184. Jesse Grillo

    5 października 2017 at 04:10

    I have learned new things through your post. I enjoyed reading what you had to say. You saved me a lot of hassle just now. I truly appreciate your efforts and I am waiting for your next post. You always know just what to say.

  185. Ronrhip

    5 października 2017 at 09:24

    Buying Prednisone Mexico [url=http://cheapviafast.com]viagra online pharmacy[/url] Viagra Trotz Bluthochdruck

  186. quad percolator bongs for sale

    5 października 2017 at 12:24

    I savor, result in I found just what I was having a look for. You’ve ended my 4 day long hunt! God Bless you man. Have a great day. Bye

  187. Carlos Alberto de Oliveira Andrade

    5 października 2017 at 16:02

    Today, while I was at work, my cousin stole my apple ipad and tested to see if it can survive a 25 foot drop, just so she can be a youtube sensation. My apple ipad is now broken and she has 83 views. I know this is completely off topic but I had to share it with someone!|

  188. porno movie

    6 października 2017 at 03:34

    Nice post. I learn something new and challenging on websites I stumbleupon every day. It will always be useful to read through articles from other writers and use a little something from other sites. |

  189. can ho vung tau

    6 października 2017 at 20:08

    Awesome blog.Really looking forward to read more. Great.

  190. porno movie

    6 października 2017 at 21:10

    What’s Taking place i’m new to this, I stumbled upon this I have discovered It absolutely useful and it has helped me out loads. I hope to give a contribution & help other customers like its aided me. Great job.|

  191. Judi Yungbluth

    7 października 2017 at 02:07

    Do you mind if I quote a couple of your articles as long as I provide credit and sources back to your website? My blog is in the very same area of interest as yours and my users would truly benefit from some of the information you present here. Please let me know if this alright with you. Thank you!

  192. Marijuana Dispensary

    7 października 2017 at 16:44

    Nice read. Thank you for writing this great post. I will just say amazing! Thanks again. I check your blog every few days.

  193. Dara Grageda

    7 października 2017 at 19:59

    hello there and thank you in your info – I’ve definitely picked up something new from right here. I did however expertise several technical issues the usage of this web site, as I experienced to reload the web site many times previous to I could get it to load properly. I were considering in case your hosting is OK? Not that I’m complaining, but slow loading circumstances instances will sometimes impact your placement in google and can injury your high-quality score if advertising and ***********|advertising|advertising|advertising and *********** with Adwords. Well I’m adding this RSS to my e-mail and could look out for much more of your respective fascinating content. Make sure you replace this once more very soon..

  194. thieves

    8 października 2017 at 02:56

    You really make it appear really easy along with your presentation but I to find this topic to be actually something that I believe I’d by no means understand. It seems too complicated and very wide for me. I’m taking a look ahead to your subsequent publish, I will try to get the hang of it!|

  195. Ronrhip

    8 października 2017 at 03:37

    Real Elocon Online In Canada Propecia Cost Buy Priligy 2011 [url=http://realviaonline.com]buy viagra[/url] Generic Legally Acticin Website Real By Money Order Lubbock No Prescription Cialis Online Viagra Doctors In Fort Lauderdle

  196. www.thetelecommunications.net

    8 października 2017 at 13:25

    Palms down, Apple’s application retailer wins by a mile. It truly is a large amount of all kinds of apps vs a really not happy determination of a handful for Zune. Microsoft consists of plans, especially inside of the realm of games, still I am not confident I’d need towards bet upon the long run if this section is sizeable towards yourself. The iPod is a substantially improved option inside that situation.

  197. www.thetelecommunications.net

    8 października 2017 at 14:01

    Sorry for the substantial evaluation, still I’m Quite loving the clean Zune, and anticipate this, as properly as the Good opinions some other These consist of created, will support yourself determine if it’s the immediately preference for yourself.

  198. daftar togel online terpercaya 2016

    9 października 2017 at 11:43

    Zune and iPod: Utmost folks evaluate the Zune in direction of the Contact, nonetheless as soon as observing how slender and astonishingly little and light it is, I choose it in the direction of be a rather special hybrid that combines characteristics of both equally the Contact and the Nano. It is really unbelievably colorful and attractive OLED exhibit is a little bit lesser than the contact screen, nonetheless the participant alone feels rather a little bit more compact and lighter. It weighs relating to 2/3 as much, and is noticeably smaller sized inside width and height, although being precisely a hair thicker.

  199. Osimi seaview

    9 października 2017 at 13:56

    Looking forward to reading more. Great blog post.Really looking forward to read more. Want more.

  200. porno movie

    11 października 2017 at 01:28

    Pretty! This was a really wonderful post. Thank you for providing this info.|

  201. bandar bola terbesar

    11 października 2017 at 06:06

    Sorry for the large analyze, yet I am fairly loving the contemporary Zune, and count on this, as very well as the suitable reviews some other humans include written, will assistance you determine if it really is the straight decision for your self.

  202. Ronrhip

    11 października 2017 at 16:12

    Viagra Y Testosterona O [url=http://howmuchisvia.com]viagra[/url] Cialis Livraison 48h Buy Kamagra Jelly Ez Online Pharmacy

  203. Buy illegal backlinks

    12 października 2017 at 16:34

    Thanks for the blog post.Thanks Again.

  204. PDS Maurice

    12 października 2017 at 21:26

    i’ve visited this blog a few times now and i have to tell you that i find it quite nice actually. continue doing what you’re doing! 😉

  205. Ronrhip

    13 października 2017 at 00:38

    Generic Isotretinoin Pills Best Website Cheapeast Saturday Delivery Progesterone Price Propecia What Is Side Effects [url=http://howtogetvia.com]viagra[/url] Viagra Professional Uk

  206. PDS Mauritius

    13 października 2017 at 03:14

    Hi there, can i share your content on my blog?

  207. Immobilier ile Maurice

    13 października 2017 at 10:55

    Hi there, can i share your content on my blog?

  208. Playpennies.com

    13 października 2017 at 22:29

    Hi! I know this is kinda off topic but I was wondering which blog platform are you using for this website? I’m getting tired of WordPress because I’ve had problems with hackers and I’m looking at options for another platform. I would be great if you could point me in the direction of a good platform.|

  209. computer equipment disposal

    14 października 2017 at 05:42

    I simply could not leave your site before suggesting that I actually loved the standard info a person provide in your visitors? Is gonna be again often in order to check out new posts.

  210. Bonuses

    14 października 2017 at 11:51

    Really enjoyed this blog article. Great.

  211. omega xl review

    14 października 2017 at 18:11

    Ahaa, its pleasant discussion about this post here at this webpage, I have read all that, so at this time me also commenting here.|

  212. Patrick Showalter

    15 października 2017 at 00:01

    Hey there just wanted to give you a brief heads up and let you know a few of the images aren’t loading correctly. I’m not sure why but I think its a linking issue. I’ve tried it in two different internet browsers and both show the same results.

  213. milf soup xvideos

    15 października 2017 at 07:48

    michele bachmann milf

  214. dragon city hack latest version

    15 października 2017 at 11:22

    Very neat article post.Much thanks again. Really Cool.

  215. Ronrhip

    15 października 2017 at 12:16

    Levitra Australia Online All Day Chemist Propecia Chimica [url=http://buyvarden.com]closest thing to levitra[/url] Ou Acheter Lioresal Viagraprofessionalwithoutaprescription

  216. elite torrent

    15 października 2017 at 12:21

    Inspiring quest there. What occurred after? Thanks!|

  217. Ji Glendening

    15 października 2017 at 23:00

    Hello! Do you know if they make any plugins to assist with Search Engine Optimization? I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good success. If you know of any please share. Many thanks!

  218. your page

    16 października 2017 at 01:10

    If you’re continue to upon the fence: seize your preferred earphones, mind down towards a Least complicated Buy and request towards plug them into a Zune then an iPod and perspective which just one seems much better in direction of on your own, and which interface makes yourself smile a lot more. Then you’ll recognize which is right for oneself.

  219. Vincent Dalke

    16 października 2017 at 09:18

    Thanks for sharing superb informations. Your site is very cool. I’m impressed by the details that you have on this website. It reveals how nicely you perceive this subject. Bookmarked this website page, will come back for more articles. You, my friend, ROCK! I found simply the info I already searched everywhere and just couldn’t come across. What a great web site.

  220. Seated

    16 października 2017 at 13:13

    You should be thanked more often. On a scale from 1 to 10, You are an 11.

  221. her explanation

    17 października 2017 at 10:40

    A round of applause for your post.Really thank you! Great.

  222. sletrokor

    17 października 2017 at 16:12

    Thank you ever so for you blog post.Really looking forward to read more. Really Cool.

  223. Taruhan Bola

    18 października 2017 at 20:00

    I really like seeing websites that understand the value of providing a quality useful resource for free. Thanks for any future updates.

  224. VigRx

    19 października 2017 at 03:16

    Say, you got a nice article post. Great.

  225. weed edible

    19 października 2017 at 12:55

    Will you write more about this? I would like to be a mentor in this issue someday.

  226. click to read more

    19 października 2017 at 14:23

    Im obliged for the post.Really looking forward to read more. Much obliged.

  227. Segala Macam Judi Olahraga

    20 października 2017 at 19:06

    irritable bowel is really bad, this disease can really crap your digestive system~

  228. escape rooms near me

    21 października 2017 at 00:36

    That is a very good tip particularly to those fresh to the blogosphere. Simple but very precise info… Appreciate your sharing this one. A must read post!

Skomentuj

Twój adres email nie zostanie opublikowany. Pola, których wypełnienie jest wymagane, są oznaczone symbolem *

Najpopularniejsze

Góra