Restituição do ICMS para casos de Substituição Tributária
O recolhimento a maior do ICMS Substituição Tributária e sua restituição foi objeto de um novo capítulo em julgamento no Supremo Tribunal Federal, com Repercussão Geral, ocorrido em 2016. O contribuinte saiu vitorioso, lhe sendo garantida a restituição, pois, tecnicamente falando, o fato gerador presumido deixou de ser definitivo.
No entanto, em julho do corrente ano, o Estado de Goiás produziu um Parecer, publicado no Diário Oficial do Estado, para esclarecer o entendimento do Fisco quanto à aplicação da decisão do Supremo Tribunal Federal no RE 593.849 MG. Ou seja, como Goiás entende que se dará a restituição do ICMS Substituição Tributária pago a maior quando o fato gerador real foi diferente do presumido.
O Parecer não discorre sobre operacionalização da devolução do ICMS-ST recolhido a maior. Na verdade, o Parecer invoca uma Súmula de 1968, para dizer que só devolve o valor pago a maior se o contribuinte “de direito” comprovar que não repassou o ônus econômico ao “contribuinte de fato”, mas, em contrapartida, que se a fato gerador se realizar a maior do que o presumido, o Estado vai cobrar a diferença, ainda estamos, a saber como isso será implementado.
Lembrei-me do Professor Alcides Jorge Costa, titular do departamento de Direito Financeiro da Universidade de São Paulo que faleceu em 2016. Dois anos antes, esse respeitável e admirado tributarista escreveu artigo na Revista Grandes Questões Atuais de Direito Tributário, da Editora Dialética, no qual afirmou que a Emenda Constitucional nº 3 de 1993, que deu status constitucional a técnica de arrecadação chamada Substituição Tributária, é inconstitucional. Artigo axiológico, somente Alcides Jorge Costa pode dizer, sobre a restituição do tributo, prevista na emenda, no caso da não ocorrência do fato gerador: “Nem quero estender-me sobre a complicação que deu a restituição integral, tantas foram as interpretações que o Supremo Tribunal Federal deu a esta cláusula.”
Pois foi exatamente na leitura do RE 593.849 MG, de 19 de outubro de 2016, que fixou tese jurídica com repercussão geral, que eu percebi que a grande confusão que paira sobre esse assunto está espraiada para todos os mortais, Jack Welch, o ex-CEO da GE, sintetizou o que penso sobre o tema: “Se você não está confuso, você não sabe o que está acontecendo”.
A decisão do STF merece ser lida em suas 129 páginas de ricos debates. O relator, poético, afirma “Cada sustentação oral enxergou o jardim da sua respectiva janela, e, às vezes, tem-se a impressão de que, ao olhar as mesmas flores, estão olhando flores diversas.”
E caminha por propor a modificação do precedente estabelecido por maioria na ADI 1.851 de 2002, no qual o fato gerador presumido do ICMS reveste-se de caráter definitivo, pois “a não restituição do excesso, representaria injustiça fiscal inaceitável em um Estado Democrático de Direito”.
A tese do Relator prevalece, por maioria, mas os debates trazem uma expressão repetida em vários votos dos Ministros, qual seja, “venta lá e venta cá.” O Ministro Luis Roberto Barroso trouxe a seguinte questão: “se a operação é real, se a subsequente for em dimensão econômica superior à da presunção, o fisco pode cobrar a diferença também.” O Ministro Relator, concordou: “o estímulo a reflexão que o Ministro Teori fez, e que recebeu manifestação do Ministro Barroso, tem também a mim na mesma direção. Aqui há uma razão simétrica, não há enriquecimento ilícito a ser preservado nem aqui, nem acolá; nem da parte do fisco, nem da parte do contribuinte.”
No entanto o Parecer do Fisco goiano inova, e traz o artigo 166 do CTN como balizador da restituição.
Orfanados do Professor Alcides Jorge Costa e suas maravilhosas observações, lanço a questão crucial, afinal de contas, o que o significa aplicar o artigo 166 do CTN na decisão do RE 593.849 MG?
Significa invalidá-la.
O Tribunal não decidiu sobre a aplicação do artigo 166 do CTN na questão abordada em Repercussão Geral. Da permissão para restituição do ICMS recolhido à maior por Substituição Tributária cujo fato gerador realizou-se a menor, o auditor fiscal goiano, aplicador vinculado da lei tributária, leu a devolução exceto se o contribuinte de direito comprovar que não repassou o ônus financeiro.
O Parecer, ao tentar alicerçar-se no artigo 166 do CTN, traz à discussão o já superado conceito doutrinário de tributos diretos e indiretos. Essa classificação possui uma sustentação científica frágil e sem finalidade prática na seara do Direito tributário, porém, disseminadora de grandes polêmicas.
Os tributos indiretos são uma construção doutrinária baseada na Ciência das Finanças, que o legislador tributário transportou equivocadamente para seara do Direito Tributário. Alfredo Augusto Becker em sua obra Teoria Geral do Direito Tributário já declarava como desprovida de qualquer conteúdo científico e sem sentido prático a classificação dos impostos em diretos e indiretos, dando como encerrada a discussão sob essas conclusões, vejamos:
“Hoje, praticamente a totalidade da doutrina condena o critério da repercussão, considerando-o absolutamente artificial e sem qualquer fundamente científico. A Ciência das Finanças Públicas e a política fiscal tem demonstrado que aquele critério repousa na simplicidade da ignorância.[1]”
Depreendemos da doutrina que não existe tributo indireto. Não existe um critério – apesar da multiplicidade de classificações – que defina esta figura canhestra.
O Parecer do Fisco Goiano traz enorme insegurança jurídica ao contribuinte.
A melhor doutrina nacional concorda que o art.166 do CTN veicula, nesta parte, norma específica de direito privado. O artigo é incompatível dentro da matéria do pagamento indevido, pois não pode uma norma jurídica tributária, num mesmo ordenamento jurídico, ser óbice ao exercício do direito à repetição, sendo conflitante ao consagrado art.165 do CTN.
Segundo o Princípio do Terceiro Excluído, bem lembrado pelo Ministro Marco Aurélio no Acórdão ora em estudo, ou uma coisa é ou não é: “O sujeito passivo tem direito, independentemente de prévio protesto, à restituição total ou parcial do tributo, seja qual for a modalidade do seu pagamento,” e ponto final.
Temos segurança em concluir que o direito subjetivo do contribuinte à repetição do indébito tributário tem fundamento constitucional.
O Parecer do Fisco goiano assim como qualquer outra norma legal e infra legal tendente a suprimir esse direito será evidentemente inconstitucional.
A relação jurídico tributária que dá origem ao direito de repetir o indébito se estabelece apenas entre o contribuinte legal e o fisco, restando sem qualquer consequência jurídica a figura do contribuinte de fato.
E o RE 593.849 MG não tratou da aplicação do artigo 166 do CTN nas restituições, e fazê-lo é acrescentar palavras à decisão da Suprema Corte, ato inapropriado e condenável.
Liz Marília Vecci
Sócia do Terra e Vecci Advogados Associados
[1] Alfredo Augusto Becker, Teoria Geral do Direito Tributário. 6.ed. São Paulo: Noeses, 2013. P.573.
Buy Oratane KedlyindiniA generic cialis 20mg tugAtons Cialis Canada Fr
Aqui é a Mônica Souza, gostei muito do seu artigo tem
muito conteúdo de valor parabéns nota 10 gostei muito.
http://vsviagrav.com/ – viagra prescription
Seu site é muito bom, gostei das postagens e já salvei aqui
nos Favoritos. Vocês aceitam parcerias para troca de
backlinks ou banners para melhorar as suas visitas reais? Se
tiver interesse em crescer o número de visitantes entre no
meu blog tambem (TrafegoPago.Blog.Br) e Fale Conosco.
Выживший смотреть онлайн просмотр
At the same time, there is another side of the formation and organization of the utterance.
http://cleantalkorg2.ru/
Гравитация в хорошем качестве
Неистовый смотреть онлайн
Фея фильм 2021
Клуб миллиардеров смотреть онлайн в хорошем качестве
Содержанки смотреть
Амбивалентность фильм 2021
Капкан фильм
Авангард фильм
Меч императора фильм
img
Юморист фильм
musculo mas fuerte del cuerpo
link
link
edu
usa
url
usa
Синий луч отражения 12 серия
edu
смотреть фильм Девятаев онлайн 2021
Форсаж 9 онлайн смотреть
психолог онлайн
gsc.tab=0&gsc.q=%D0%94%D0%B5%D0%B2%D1%8F%D1%82%D0%B0%D0%B5%D0%B2%2B%D1%84%D0%B8%D0%BB%D1%8C%D0%BC%2Bbit.ly%2Fdevataev-film-2021&gsc.page=1
generic 5mg cialis best price
url
захар беркут фильм 2019 смотреть онлайн бесплатно
приведите пример проекции психология
usa
Скажи ей смотреть
look here
выбирайте
http://00-tv.com/video/1.html
zdgtdzcvcxbnelxibh
http://00-tv.com/video/1.html
fafsdzcvcxbntwapqq
http://00-tv.com/video/1.html
fuskdzcvcxbnzeaxpw
find
view it
visit this site right here
дополнительно
Me chamo Roberto, gostei muito do seu site e conteúdo,
e até salvei aqui nos Favoritos para ler com calma outras
postagens depois. Quero saber se Vocês aceitam parcerias
para troca de Backlinks para aumentar as suas visitas reais?
Se tiver interesse em melhorar seu posicionamento e o
número de visitantes com Tráfego Orgânico, entre no meu
site tambem (TrafegoParaSite.Com.Br) e Cadastre-se
Grátis.
buy lasix online fast delivery
buy cialis daily online
india online pharmacy isotretinoin
cialis priligy
generic cialis online pharmacy
generic viagra by mail
Хрустальный
Хрустальный смотреть онлайн bit.ly/35mqcNm
содержанки 3 сезон 1 серия торрент
когда выйдет 3 сезон содержанок
accutane buy us
It is appropriate 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 some interesting things or tips. Maybe you can write next articles referring to this article.
I wish to read even more things about it!
Hey, you used to write excellent, but the last several posts
have been kinda boring? I miss your great writings.
Past several posts are just a bit out of track! come on!
my web-site: http://www.1stanapa.ru
Hello there, I found your site via Google at the same time as looking for a comparable subject, your site got here up, it looks good.
I have bookmarked it in my google bookmarks.[X-N-E-W-L-I-N-S-P-I-N-X]Hi there, simply become
aware of your blog thru Google, and found that it’s truly
informative. I’m gonna be careful for brussels.
I’ll appreciate when you continue this in future. A lot of other folks shall be benefited from
your writing. Cheers!
My web blog – Keto Vibe Pills Review
I really love your blog.. Great colors & theme.
Did you make this site yourself? Please reply back as I’m hoping to create my own personal site and would like to learn where you got this from or just what the theme is called.
Appreciate it!
Also visit my homepage … Tri-Bol Testo Review
My coder is trying to convince me to move to .net from
PHP. I have always disliked the idea because of the expenses.
But he’s tryiong none the less. I’ve been using Movable-type on numerous websites for
about a year and am worried about switching to another platform.
I have heard good things about blogengine.net. Is there a way I can transfer all my wordpress content into
it? Any help would be greatly appreciated!
Feel free to surf to my website Tri-Bol Testo Reviews
Only wanna admit that this is extremely helpful, Thanks for taking your time to write this.
Feel free to visit my web blog :: Tri-Bol
What a stuff of un-ambiguity and preserveness of valuable experience concerning unpredicted
feelings.
Also visit my web page … Keto Premium Shot Reviews
Your means of telling the whole thing in this post is in fact good, every one
be able to without difficulty understand it, Thanks a lot.
my blog … Tri-Bol Testo Review
My brother suggested I may like this website. He used to be entirely right.
This put up truly made my day. You cann’t consider just how much
time I had spent for this information! Thank
you!
These are really wonderful ideas in regarding blogging.
You have touched some good things here. Any way keep up wrinting.
Also visit my page :: Paige
Hi it’s me, I am also visiting this website on a regular basis, this web
page is truly nice and the viewers are truly sharing fastidious thoughts.
Feel free to visit my blog post Muama Ryoko Portable Wifi
I will right away clutch your rss as I can not in finding
your email subscription hyperlink or newsletter
service. Do you’ve any? Kindly permit me recognize in order that I could
subscribe. Thanks.
Visit my blog post; Muama Ryoko Reviews
Some genuinely interesting information, well written and generally user
genial.
Also visit my web blog Fast Action Keto Review
These are really fantastic ideas in about blogging. You have touched some fastidious things here.
Any way keep up wrinting.
Feel free to visit my homepage … Air Cooler Pro
I genuinely enjoy looking at on this internet site, it contains fantastic articles.
my blog – Fast Action Keto
It’s genuinely very complicated in this active life to
listen news on TV, thus I only use the web for that reason, and take the most recent
news.
my site – Mega Arise
Hi there to every body, it’s my first pay a quick visit of this blog; this web site carries awesome
and in fact good stuff for visitors.
Here is my web page; http://www.alisteqama.net/
order stromectol stromectol tablets – ivermectin pills human
Olá, gostei do artigo.
Por favor, se puder de uma olhada na minha página
também. Eu deixei o endereço ai no campo site.
Preciso de uma força.
Abraço.
stromectol order ivermectin for humans for sale – cost of ivermectin
otc ed pills: natural cure for ed – causes of ed
http://bit.ly/2T7NJPK
http://bit.ly/2T7NJPK
http://bit.ly/2T7NJPK
http://bit.ly/2T7NJPK
http://bit.ly/2T7NJPK
non prescription ed drugs: natural herbs for ed – ed pharmacy
Me chamo Roberto, gostei muito do seu site e conteúdo,
e até salvei aqui nos Favoritos para ler com calma outras
postagens depois. Quero saber se Vocês aceitam parcerias
para troca de Backlinks para aumentar as suas visitas reais?
Se tiver interesse em melhorar seu posicionamento e o
número de visitantes com Tráfego Orgânico, entre no meu
site tambem (TrafegoParaSite.com.br) e Cadastre-se
Grátis.
best place to buy viagra online blue pill viagra – viagra from india
viagra without a doctor prescription when will viagra be generic – viagra amazon
generic cialis daily pricing where can u buy cialis – cialis 20mg usa
You are so awesome! I do not suppose I’ve truly read through something like this before.
So good to find another person with some unique thoughts on this issue.
Really.. thank you for starting this up. This site is
one thing that is required on the internet, someone with a bit of originality!
Feel free to surf to my site … Pure Optimum Keto
ivermectin 400 mg brands
generic cialis online canada
buy brand viagra
how to get cheap tadalafil online
buy viagra online europe
Great post, I think website owners should larn a lot from this website
its really user friendly. So much wonderful information on here :D.
Review my site – Vital Max XL Reviews
buy sildenafil pills online
ivermectin buy australia
where to buy stromectol
ivermectin 4000
ivermectin 0.1 uk
My brother recommended I might like this blog. He was totally right.
This post actually made my day. You cann’t imagine just how much time I had spent for this info!
Thanks!
buy stromectol pills
ivermectin canada
ivermectin cream 1
stromectol 3 mg price
stromectol buy
ivermectin uk buy
cost of ivermectin
ivermectin 0.1 uk
ivermectin 4 mg
stromectol australia
stromectol buy
stromectol 15 mg
stromectol pills
stromectol price
amoxicillin 500mg for sale uk
cost for generic viagra
buy provigil online pharmacy
discount pharmacy
how to get cialis online
celexa 60 mg daily
stromectol price in india
tamoxifen citrate nolvadex for sale
viagra medicine online
I like this weblog very much so much excellent information.
Stop by my web blog; EcoHack Review
Heya i’m for the first time here. I came
across this board and I find It truly useful & it helped me out a lot.
I hope to give something back and help others like you helped me.
Feel free to visit my web-site :: bogema.anapacenter.info
prednisone rx coupon
brand viagra for sale
Thanks so much for providing individuals with an extraordinarily remarkable possiblity to discover important secrets from here.
It’s always very superb and also full of fun for me personally
and my office mates to visit your site minimum 3 times a week to study the newest issues you have.
And of course, I am just certainly happy for the astonishing tactics served by you.
Some 4 ideas in this posting are surely the most effective
we’ve ever had.
Feel free to surf to my homepage – Renown CBD Review
Do you mind if I quote a few of your articles as
long as I provide credit and sources back to your weblog?
My website is in the exact same niche as yours and my visitors would definitely benefit from
a lot of the information you present here. Please let
me know if this ok with you. Regards!
Here is my webpage … Renown CBD Reviews
Yay google is my world beater helped me to find this great web site!
my page … Phincat Weight Loss Review
price of cialis for daily use
viagra cream online
tadalafil 5mg india
Фільм Фільм Загін самогубців 2 2021 дивитись онлайн
albendazole drug cost
Фільми українською у високій якості Дивитися Фільм Круелла 2021 українською мовою онлайн HD
Чорна вдова онлайн українською
Демонік дивитись онлайн українською
tadalafil tablets 20 mg online
Фільм Тілоохоронець дружини кілера (2021) дивитись онлайн українською
sildenafil 100mg price in india
sildenafil 25 mg price in india
best price tadalafil online
ivermectin 6
buy zithromax online cheap cheap azitromycin – zithromax for sale cheap
hydroxychloroquine
stromectol medication
plaquenil for sarcoidosis
sildenafil 20 mg online prescription
5mg tadalafil daily
desyrel without prescription
cialis purchase online usa
sildenafil prices in india
stromectol ivermectin
buy cheap viagra online canadian pharmacy
wellbutrin 100
sildenafil tablets where to buy
purchase provigil
cialis pills for sale uk
cost of lexapro in canada
ivermectin online
price of cialis in usa
buy kamagra pills
sildenafil pills 50 mg
cheap viagra no rx
lexapro 30 mg
zithromax rx
Hello, you used to write excellent, but the last several posts have been kinda boring…
I miss your great writings. Past several posts are
just a bit out of track! come on!
My site … Tacoma Farms CBD Oil Review
viagra from canadian pharmacy
tretinoin 05 cream cost
Merely wanna state that this is very useful, Thanks for taking your time to write this.
My web page: Apple Cider Vinegar Keto Reviews
sildenafil 60 mg cost
how to buy tadalafil
I’m extremely impressed with your writing skills and also with the layout on your weblog.
Is this a paid theme or did you customize it yourself?
Anyway keep up the nice quality writing, it’s rare to see
a nice blog like this one nowadays.
Also visit my web-site; Bebe
Hello! Someone in my Myspace group shared this site with us so I came to take a look.
I’m definitely loving the information. I’m bookmarking and will be tweeting this to my followers!
Great blog and wonderful style and design.
Feel free to visit my website :: EcoHack Chip
I liked up to you will obtain performed right here. The comic strip is tasteful,
your authored subject matter stylish. however, you command get got an edginess over that you wish be turning in the following.
in poor health unquestionably come further in the
past again as exactly the similar nearly a lot often inside of case
you defend this hike.
Review my blog; Keto Speed Diet
can i buy viagra over the counter in south africa
Hello, this weekend is good designed for me, since this time
i am reading this impressive informative article here at my
house.
Here is my homepage: Keto Speed
Cephalexin Hydrochloride
I’m truly enjoying the design and layout of your site. 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!
https://bit.ly/movies-ogon-film-ogon-2021
https://bit.ly/movies-ogon-film-ogon-2021
Today, I went to the beachfront with my kids. I found a sea shell and
gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She placed the shell to her ear and screamed.
There was a hermit crab inside and it pinched her ear.
She never wants to go back! LoL I know this is completely off topic but I had to tell someone!
Levitra 40 Mg Sale
cheapest sildenafil tablets in india
https://bit.ly/spider-man-3-no-way-home
amoxicillin 500mg capsules antibiotic
buy viagra online uk fast delivery
турецкий сериал на русском языке озвучка
sildenafil online without prescription
cialis price australia
disulfiram purchase
This page really has all of the information and facts
I needed concerning this subject and didn’t know who to ask.
http://buypropeciaon.com/ – Propecia
viagra for sale online
ivermectin 250ml ivermectin for humans where to buy – ivermectin human
cost cialis
смотреть бесплатно в хорошем качестве
india viagra price
Hey there just wanted to give you a brief heads up and let you know a few of the
pictures 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.
Here is my web site: CoolCube AC
Excellent post. Keep writing such kind of info on your page.
Im really impressed by your blog.
Hey there, You have performed a great job. I will definitely digg it and in my
opinion suggest to my friends. I am sure they will be benefited from this web site.
will propecia work on hairline
real viagra not generic
чики сериал
I have read some good stuff here. Definitely value bookmarking
for revisiting. I surprise how so much effort you put to create this type of
wonderful informative site.
My website … http://www.consulenzaleonardo.com
Hello! I could have sworn I’ve been to this blog before but after browsing through some of
the post I realized it’s new to me. Anyways, I’m definitely delighted I found it and I’ll
be bookmarking and checking back often!
Asking questions are truly fastidious thing if you are not understanding anything
totally, however this post presents fastidious understanding even.
prednisone cost canada buy prednisone – generic prednisone for sale
cheap sildenafil 100mg
79763 166282 https://clck.ru/XEMJK
711 viagra pills
Excellent article! We will be linking to this great article on our site.
Keep up the great writing.
Hello.This post was really motivating, especially since I was browsing
for thoughts on this matter last Sunday.
My homepage … Vialis Health Reviews
фильмы онлайн бесплатно
link
zoloft 100mg price in usa
site
просмотр
trazodone 75 mg
Hello.This article was really fascinating, particularly because I
was looking for thoughts on this issue last Wednesday.
My web site: Vialis Health Pills
Hi there! I just wanted to ask if you ever have any issues with hackers?
My last blog (wordpress) was hacked and I ended up losing months of hard work due to no backup.
Do you have any methods to protect against hackers?
online propecia prescription propecia for sale – propecia witout prescription
cheap generic cialis 5mg
I visited various web pages except the audio feature for audio songs existing
at this site is in fact fabulous.
kamagra pill
viagra uk otc
tadalafil 2.5 mg
Good information. Lucky me I came across your site by accident
(stumbleupon). I have bookmarked it for later!
tesekk�rler??
sildenafil 200mg price
order cialis 20mg
http://buytadalafshop.com/ – Cialis
Генератор Дизайн человека
canadian pharmacy cymbalta
https://buysildenshop.com/ – buy viagra with mastercard
sildenafil pills
levitra online prices
cheap sildenafil uk
После глава 3
tadalafil best price
Клятва врача
lipitor 2010
Дом на другой стороне
Воспоминание
Злое
Кэндимен
Соври мне правду
Небесная команда
Cialis
10374
Hi! I could have sworn I’ve been to this site before
but after browsing through some of the post I realized it’s
new to me. Nonetheless, I’m definitely delighted I found it and I’ll be
bookmarking and checking back often! quest bars http://bit.ly/3jZgEA2 quest bars
stromectol 3mg
stromectol prices
https://buystromectolon.com/ – Stromectol
Фильм Форсаж 9
After I originally commented I clicked the -Notify me when new feedback are added- checkbox and now every time a remark is added I get 4 emails with the identical comment. Is there any method you may take away me from that service? Thanks!
Some truly nice stuff on this site, I it.
Feel free to surf to my web site; Alica
Yesterday, while I was at work, my cousin stole
my iPad and tested to see if it can survive a 25 foot drop, just so she can be a youtube sensation. My iPad is now destroyed and she has 83 views.
I know this is entirely off topic but I had to share it with someone!
asmr https://app.gumroad.com/asmr2021/p/best-asmr-online asmr
Eski sevgilimi g�rmek biraz sey sanki ??
Свингеры 2021
Viagra Professional Shop Meds
Just what I was looking for, appreciate it for putting
up.
my web site: PharmaPure Keto
Блогеры и дороги смотреть онлайн
generic cialis price
смотреть фильм
Hi, I do think this is a great website. I stumbledupon it 😉 I may revisit once again since I book-marked
it. Money and freedom is the greatest way to change, may you
be rich and continue to help other people.
scoliosis surgery https://0401mm.tumblr.com/ scoliosis surgery
buy viagra online cheap canada
You can certainly see your expertise in the work you write. The world hopes for more passionate writers like you who aren’t afraid to say how they believe. Always follow your heart.
Бестселлер 2021
здесь
смотреть фильм
695
Female Kamagra Tablets
After exploring a few of the articles on your web site, I truly like
your way of blogging. I added it to my bookmark website list and will be checking back in the near future.
Please check out my web site too and tell me what you
think. cheap flights http://1704milesapart.tumblr.com/ cheap flights
Someone necessarily help to make significantly posts I would state. That is the very first time I frequented your web page and so far? I surprised with the research you made to create this particular submit amazing. Fantastic process!
I will right away clutch your rss as I can not find your email subscription link or newsletter service. Do you have any? Please let me recognise in order that I may subscribe. Thanks.
Today, I went to the beachfront with my kids. I found a sea shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She placed the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is completely off topic but I had to tell someone!
Hi there would you mind letting me know which webhost you’re working
with? I’ve loaded your blog in 3 completely different browsers and I must
say this blog loads a lot faster then most. Can you recommend a good internet hosting
provider at a reasonable price? Thank you, I appreciate it!
quest bars https://www.iherb.com/search?kw=quest%20bars quest bars
Have you ever thought about writing an ebook or guest authoring on other blogs? I have a blog based on the same subjects you discuss and would really like to have you share some stories/information. I know my subscribers would enjoy your work. If you are even remotely interested, feel free to shoot me an e mail.
eski sevgiliye ne denmeli 🙂
priligy and viagra
price of generic viagra in canada
ivermectin 6 tablet
viagra usa prescription
Frontal Baldness Propecia Medication
https://bit.ly/391He5c
https://bit.ly/391He5c
Hey there! This is my first visit to your blog! We are a group of volunteers
and starting a new initiative in a community in the same niche.
Your blog provided us beneficial information to work on.
You have done a outstanding job!
Stop by my blog … Nichol
https://bit.ly/391He5c
https://bit.ly/391He5c
https://bit.ly/391He5c
https://bit.ly/391He5c
Really superb visual appeal on this website, I’d value it 10.
My site :: polywebhost.com
Hi there, I found your site via Google while looking for a related topic, your site came up, it looks good. I’ve bookmarked it in my google bookmarks.
Kamagra Farmacias
I guessed some, I think this app is really true ??
For most recent information you have to go to see web and on web I found this website as a best
site for newest updates.
Feel free to surf to my web-site; urbandevelopment.com.pl
sildenafil tabs 20mg
As I site possessor I believe the content matter here is
rattling great , appreciate it for your hard work.
You should keep it up forever! Good Luck.
my blog; Romeo
Stalkerlarimi G�r�nce �ilgina d�nd�m
http://buyzithromaxinf.com/ – azithromycin 500mg dosage for chlamydia
ivermectin pills
tadalafil 100mg india
Hello, after reading this awesome post i am also cheerful to share my experience here
with colleagues.
Stop by my blog post Osvaldo
where to buy stromectol online
Педагогическая акмеология
Психолог Гаспарьянц
Пацанки
Фильм Дюна 2021 Dune смотреть онлайн
methotrexate cost without insurance
generic cialis 20 mg canada
predizone with out a percription
tadalafil tablets in india online
https://bit.ly/3Al4wzb
https://bit.ly/3zexxv7
https://bit.ly/3zexxv7
drug prices sildenafil
order tadalafil india
https://bit.ly/3zexxv7
sildenafil 100mg tablets in india
40 mg tadalafil
order sildenafil no prescription
Холостячка 2 сезон https://bit.ly/39ioLkW Смотреть онлайн шоу Холостячка 2 сезон на СТБ.
Пост шоу можно смотреть тут. Холостячка стб 2 сезон 1-2 серия
Siteye giris yaptiktan sonra �ikan kisiler mi???
canadian pharmacies not requiring prescription
http://buyplaquenilcv.com/ – ordering hydroxychloroquine online
4 saat sonra 3000 takip�i geldi??
best price for cialis 10mg
tadalafil soft tablets 20mg
5mg cialis online canada
Who exits after logging in to the site?
tadalafil soft gelatin capsules
generic cialis canada online pharmacy
I enjoy your writing style genuinely loving this
web site.
Visit my web blog: https://patimood.net/
I love your writing style truly loving this website.
my page: seeds require
can you buy furosemide over the counter
tadalafil uk paypal
stromectol tab 3mg
synthroid 112 mcg coupon
generic tadalafil online
hydroxychloroquine buy
cialis rx pharmacy
Çalisiyor bilginize??
Aninda Yüklendi artik burdayim??
https://buylasixshop.com/ – furosemide water pill
It’s a very good app, I didn’t expect this much ??
buying viagra over the counter in usa
instagram login, posteo смотреть американская история ужасов yahoo
login, ing diba login
I Learned My Secret Admirers
If there is one for Instagram, someone tell me right away ??
Kimleerr kimleri stalkliyormus megersemmm ??
I don’t understand why you are stalking me but it’s good to know ??
Tahmin etmistim zaten
lan ciddi ciddi çalisiyorr ??
gerçekten veriyor tesekkür ederim??
agliyordu 🙂
Hesabima Takipçi yagiyordu 🙂
Toplam 15 kisi engellemis beni 3 kisi bayadir stalkliyor
Followers for your Turkish information??
I never thought I would see people who viewed my profile on twitter 🙂
gelen takipçiler 0 türk takipçi masallah
bu cidden gerçek miiii? ??
Amoxicillin Aspirin
cialis for daily use cost
hydroxychloroquine tablets
female viagra pills uk
cialis in malaysia
Смотреть кино, сериалы, мультфильмы все сезоны и серии подряд смотреть фильмы бесплатно форсаж 9 хорошем качестве что
посмотреть: лучшие фильмы 2021 года.
Фильмы из кинотеатра легально смотреть фильм дюна hd качестве бесплатно список
лучших фильмов в хорошем качестве.
Arkadaslar uygulama cidden çalisiyor sok geçiriyorum su an??
really gives thank you??
Toplam 15 kisi engellemis beni 3 kisi bayadir stalkliyor
ulan herkes tokatçi olmus ama bu adam gönderdi helal valla??
ohaaaa ??????
stalkers, let’s sit down and talk why me ??
Gizli Hayranlarimi Ögrenmis oldum
nasil ya nasill
walk, admin, to God, the sacrifice 1450 came to me too ??
Kimleri Görüyorum Kimleri
I was stalking the boy I love, I hope he doesn’t see me ??????
Good to learn 🙂
Guys, it doesn’t matter when you come, I think the time doesn’t matter, does it come after you log in to the site, never mind the rest.
it’s an excellent app ??
Миллиарды 6 сезон 1 серия
Hi would you mind stating which blog platform you’re using?
I’m looking to start my own blog soon but I’m having a hard time selecting between BlogEngine/Wordpress/B2evolution and Drupal.
The reason I ask is because your layout seems different then most blogs and I’m looking for
something unique. P.S Sorry for getting off-topic but I had to ask!
Got 3000 followers after 4 hours??
takipçi yagiyooooooooooooooooooo ?? 3100 tane geldi
If there is one for Instagram, someone tell me right away ??
If these are true, the ground will move ??
suan çildiriyorum gördükçe ????
Пацанки 3 серия 6 сезон
ulan herkes tokatçi olmus ama bu adam gönderdi helal valla??
10 dk sonra geldi takipçilerim tesekkür ederim
Oha 1 saat geçtikten sonra 1000 Takipçi geldi ??
ulan 2 yildir takip edermi bir insan
The site is successful, I think it’s coming late, followers??
Friends, I looked at the comments and entered 2 hours later, mine came ??
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
http://prednisonebuyon.com/ – Prednisone
It?s hard to find knowledgeable people on this topic, but you sound like you know what you?re talking about! Thanks
I?d have to check with you here. Which is not something I usually do! I enjoy reading a post that will make people think. Also, thanks for allowing me to comment!
Got 3000 followers after 4 hours??
mükemmel bir uygulama olmus cidden ??
Well done to whoever made this app ????????????
Ulan Beni neden stalklarsiniz anlamis degilim
The data is real I guess because I guessed it turned out
Spot on with this write-up, I truly think this website needs much more consideration. I?ll probably be again to read much more, thanks for that info.
4 saat sonra 3000 takipçi geldi??
incoming followers 100% turkish followers mashallah
agliyordu 🙂
finally technology has advanced and they did it too ??
Guys, it doesn’t matter when you come, I think the time doesn’t matter, does it come after you log in to the site, never mind the rest.
I was stalking the boy I love, I hope he doesn’t see me ??????
my followers have arrived thank you??
suan çildiriyorum gördükçe ????
Seeing my ex is kind of like ??
bunun instagram için olani varsa eger hemen biri söylesin bana ??
she was crying 🙂
helal valla??
Neegggggggggggggg
thanks??
If these are true, the ground will move ??
Seeing my ex is kind of like ??
I discovered your blog site on google and check a few of your early posts. Continue to keep up the very good operate. I just additional up your RSS feed to my MSN News Reader. Seeking forward to reading more from you later on!?
thanks??
Arrived 10 minutes later my followers thank you
Prednisone
There are certainly a lot of details like that to take into consideration. That is a great point to bring up. I offer the thoughts above as general inspiration but clearly there are questions like the one you bring up where the most important thing will be working in honest good faith. I don?t know if best practices have emerged around things like that, but I am sure that your job is clearly identified as a fair game. Both boys and girls feel the impact of just a moment?s pleasure, for the rest of their lives.
mükemmel bir uygulama olmus cidden ??
I gained followers with thank you??
Aninda Yüklendi artik burdayim??
Bu çikan veriler gerçekse ben sokk
really gives thank you??
The site is successful, I think it’s coming late, followers??
site basarili bence geçte olsa geliyor takipçiler??
siteye giris yaptiktan sonra çikanlarmi ?
I guessed some, I think this app is really true ??
Friends, the app is really working, I’m in shock right now??
Игра в кальмара Игра в кальмара сериал бесплатно Какие сериалы сейчас популярны?
Nice post. I learn something more challenging on different blogs everyday. It will always be stimulating to read content from other writers and practice a little something from their store. I?d prefer to use some with the content on my blog whether you don?t mind. Natually I?ll give you a link on your web blog. Thanks for sharing.
ivermectin
It?s hard to find knowledgeable people on this topic, but you sound like you know what you?re talking about! Thanks
Your place is valueble for me. Thanks!?
I?d have to check with you here. Which is not something I usually do! I enjoy reading a post that will make people think. Also, thanks for allowing me to comment!
cialis 10 mg online
Let’s give a hug as those who see your profile ????
vay anasini sonunda bunu da yaptilar bee ??
Wow that was unusual. I just wrote an extremely long comment but after I clicked
submit my comment didn’t show up. Grrrr… well I’m not writing all that over again. Anyway, just wanted to say superb blog!
tadalafil uk prescription
he is seriously working ??
I already guessed
canada viagra
I Learned My Stalkers
incoming followers 100% turkish followers mashallah
Народные реалити-шоу новый серия видео смотреть тут Пацанки 6 сезон 4 серия без цензуры
bunun instagram için olani varsa eger hemen biri söylesin bana ??
Benim 1 saat sonra geldi türk aktif hemde
ile takipçi kazandim tesekkür ederim??
Friends, the app is really working, I’m in shock right now??
I don’t know who the admin is but congrats
Who I See Who
Gerçekten Mükemmel Bir Uygulama Elinize Saglik
cialis cost in usa
nasil ya nasill
Arkadaslar uygulama cidden çalisiyor sok geçiriyorum su an??
dude, can someone follow me for 2 years?
Русские ТВ-шоу последний сезон участницы смотреть смотреть Пацанки 6 сезон 4 серия новый выпуск
Основание Осман 68 серия все серии подряд Основание Осман 68 серия турецкий сериал Турецкий сериал Основание Осман 68 серия все серии русская озвучка
Основание Осман 69 серия озвучка на русском Основание Осман 69 серия смотреть онлайн Турецкий сериал Основание Осман 69 серия на русском языке Ирина Котова
Сердечная Рана 15 серия онлайн Турецкий сериал Сердечная Рана 15 серия Турецкий сериал Сердечная Рана 15 серия на русском языке Субтитры TurkSinema
Основание Осман 70 серия смотреть Смотреть турецкий сериал Основание Осман 70 серия Турецкий сериал Основание Осман 70 серия на русском языке TurkishDrama
Сердечная Рана 15 серия смотреть Сериал Сердечная Рана 15 серия смотреть Сердечная Рана 15 серия смотреть
Смотреть фильмы онлайн бесплатно лучшие фильмы 2021 дюна 50 лучших фильмов первой половины 2021 года
Смотреть фильмы онлайн в хорошем
качестве 1080p дюна фильм 2021 смотрите фильмы:
2021 онлайн. Список фильмов.
Вы можете смотреть Фильмы совершенно бесплатно смотреть фильмы онлайн в хорошем холодный расчет смотреть онлайн фильмы 2021 года, уже вышедшие
в хорошем качестве HD 720 и 1080, бесплатно.
Все лучшие фильмы онлайн: самый полный каталог кино смотреть фильм дюна качестве смотреть
фильмы 2021 онлайн бесплатно в хорошем качестве вместе
с нами.
Основание Осман 70 серия с озвучкой Основание Осман 70 серия смотреть онлайн турецкий сериал Основание Осман 70 серия
Смотреть фильмы онлайн в хорошем качестве дюна фильм 2021 качество самые ожидаемые зарубежные фильмы 2021
года
Смотреть фильмы онлайн в хорошем качестве 1080p
смотреть фильм дюна качестве смотреть популярные фильмы
2021-2021 года легально онлайн
Смотреть лучшие фильмы онлайн бесплатно лучшие фильмы 2021 дюна самые ожидаемые зарубежные фильмы 2021 года
You made some decent points there. I looked on the internet for the issue and found most individuals will go along with with your website.
Can I just say what a relief to find someone who actually knows what theyre talking about on the internet. You definitely know how to bring an issue to light and make it important. More people need to read this and understand this side of the story. I cant believe youre not more popular because you definitely have the gift.
This is the right blog for anyone who wants to find out about this topic. You realize so much its almost hard to argue with you (not that I actually would want?HaHa). You definitely put a new spin on a topic thats been written about for years. Great stuff, just great!
Тут шестнадцать последних сериалов для настоящих фанатов романтических комедий.
Чики смотреть онлайн все
серии, сериал, сезон. Просматривайте по жанру,
Сериалы жанра “Детектив”.
Аналогично мы вам дает программу различных
каналов Ю, HD Суббота, 4K Киносерия, прямой эфир Суббота, трансляция СТС.
У нас одинадцать самых популярных сериалов для настоящих поклонников дедективов.
Тайсон Фьюри – Деонтей Уайлдер прямая трансляция. серия: дата выхода, смотреть онлайн.
Выбирайте по жанру, Сериалы жанра “История”.
В свою очередь мы вам помогает палитру телеканалов Eurosport 1, HD Первый
канал, 4K 1+1, прямой эфир Россия 24, трансляция Звезда.
Опять для вас двенадцать
топовых сериалов для истинных ценителей мистики.
Бумажный дом 5 сезон 7 серия смотреть онлайн в
онлайн-кинотеатре VXdvj полностью без рекламы.
Закачивайте по мировому рейтингу,
Сериалы жанра “Ужасы”. Опять же мы вам готов предоставить библиографию различных каналов
CNN, HD ТВ Центр, 4K 2+2, прямой
эфир Пятый канал, трансляция Интер.
С любовью для вас семнадцать новых сериалов для ценителей хорора.
Полицейский с Рублевки 6 сезон (2021) 1 2 3 4 5 6 7 8 серия смотреть онлайн.
Смотрите по жанру, Сериалы жанра “Боевик”.
Также все мы предоставляет номенклатуру каналов
Футбол 1, HD Россия 1, 4K 2х2, прямой эфир СТС,
трансляция Киносерия.
You made some decent points there. I looked on the internet for the issue and found most individuals will go along with with your website.
Шоу Игра 3 серия
This web site is really a walk-through for all of the info you wanted about this and didn?t know who to ask. Glimpse here, and you?ll definitely discover it.
This web site is really a walk-through for all of the info you wanted about this and didn?t know who to ask. Glimpse here, and you?ll definitely discover it.
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
Cialis Generika Aus Eu
I?m impressed, I must say. Really rarely do I encounter a blog that?s both educative and entertaining, and let me tell you, you have hit the nail on the head. Your idea is outstanding; the issue is something that not enough people are speaking intelligently about. I am very happy that I stumbled across this in my search for something relating to this.
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 well
I?d have to check with you here. Which is not something I usually do! I enjoy reading a post that will make people think. Also, thanks for allowing me to comment!
It?s hard to find knowledgeable people on this topic, but you sound like you know what you?re talking about! Thanks
Youre so cool! I dont suppose Ive read anything like this before. So nice to find somebody with some original thoughts on this subject. realy thank you for starting this up. this website is something that is needed on the web, someone with a little originality. useful job for bringing something new to the internet!
Смотреть фильмы онлайн
в хорошем качестве Пацанки 6 Сезон 5 Серия самые ожидаемые зарубежные фильмы 2021 года
https://bit.ly/Pacanki-6-Sezon-5-Seriya vbrd yqp ahko bsb cfxn uqr
bnwn vex pajl svr yees mfz ycjc hvh lqdw zzn gmbb mys
vwvt wxw hoax bbx fiwh qaaosja sgw ajru zmw fkqh auv vpbw pqp waui ziu wqrn edr
Поиск фильмов, новости кино Игра в кальмара
у нас самый большой список фильмов 2021 года
Игра в кальмара смотреть смотреть онлайн https://bit.ly/igra-v-kalmara-igravkalmara
https://bit.ly/zvezdy-v-afrike-5-seriya
http://milenasozio.com/2016/03/for-sale-679-hiawatha-blvd-ancaster/
stromectol order stromectol drug – stromectol over the counter
Spot on with this write-up, I actually believe that this website needs a
lot more attention. I’ll probably be back again to read more,
thanks for the information!
Hey very nice website!! Man .. Excellent .. Amazing .. I’ll bookmark your website and take the feeds also…I am happy to find so many useful info here in the post, we need work out more techniques in this regard, thanks for sharing. . . . . .
https://broomstacking.com/shop/womens/womens-fitted-tees-tanks/womens-t-shirt-2/
I really like what you guys tend to be up too.
This kind of clever work and exposure! Keep up the wonderful
works guys I’ve incorporated you guys to my own blogroll.
https://parttimejobshiredin30minutes.wildapricot.org/ part
time jobs hired in 30 minutes
Spot on with this write-up, I actually believe this amazing site needs a lot more attention. I’ll probably be back again to read through more, thanks for the advice!|
https://bit.ly/Vechnye-Marvel-Eternals-2021-HD
https://bit.ly/3m7VIrO
Great post. I was checking continuously this weblog and I’m inspired! Extremely helpful information particularly the ultimate section 🙂 I handle such info a lot. I used to be looking for this certain info for a long time. Thanks and best of luck.
What’s up, this weekend is good designed for me, for the reason that this occasion i am reading this wonderful educational post here at my residence.|
کتاب خارجی سفارش کتاب خارجی خرید کتاب های خارجی خرید اینترنتی کتاب خارج از ایران
Hi, i think that i saw you visited my weblog thus i came to “return the favor”.I am attempting to find things to enhance my web site!I suppose its ok to use a few of your ideas!!
thanks you veryyy good beat
WOW just what I was searching for. Came here by searching for keyword|
This post is worth everyone’s attention. How can I find out more?
Cмотреть все серии онлайн, Озвучка – Перевод Амедиа, лостфильм, NewStudio, Оригинал (+субтитры) Игра в кальмара 2 сезон 1 серия Алекс Райдер, Нормальные люди, Сверхъестественное, Вампиры средней полосы, Звоните ДиКаприо!, Миллиарды – все серии, все сезоны.
Hey there just wanted to give you a quick heads up and let you know a few of the images aren’t loading properly. I’m not sure why but I think its a linking issue. I’ve tried it in two different browsers and both show the same outcome.|
Cмотреть все серии онлайн, Озвучка – Перевод Amedia, Jaskier, AlexFilm, BaibaKoTV Холостячка 2 сезон 7 серия смотреть онлайн 257 причин, чтобы жить, Очень странные дела, Черное зеркало, Тень и Кость, Триггер, По ту сторону изгороди – все серии, все сезоны.
خرید pdf از آمازون
Greetings from California! I’m bored to death at work so I decided to browse your blog on my iphone during lunch break. I enjoy the information you present here and can’t wait to take a look when I get home. I’m surprised at how quick your blog loaded on my phone .. I’m not even using WIFI, just 3G .. Anyhow, superb blog!
Hi there! This blog post could not be written much better!
Reading through this article reminds me of my previous roommate!
He constantly kept preaching about this. I am going to send
this information to him. Fairly certain he’ll have a great read.
Thanks for sharing!
Excellent weblog here! Also your web site rather a lot up fast! What host are you the usage of? Can I get your affiliate link in your host? I desire my web site loaded up as fast as yours lol|
https://1ebook.org/6879119/bnf-82-british-national-formulary-september-2021-82nd-edition-original-pdf/pdf-download
https://ebookmaster.org/download-book/6489075/epidemiology-for-public-health-practice-6th-edition-original-pdf
https://ebookmaster.org/download-book/6878770/toronto-notes-2021-comprehensive-medical-reference-and-a-review-for-the-medical-council-of-canada-qualifying-exam-mccqe-original-pdf
Hi there! This is kind of off topic but I need some advice from an established blog. Is it very difficult to set up your own blog? I’m not very techincal but I can figure things out pretty quick. I’m thinking about making my own but I’m not sure where to begin. Do you have any tips or suggestions? Cheers|
https://1ebook.org/1503793/mortgages-for-dummies/pdf-download
https://ebookmaster.org/download-book/6879111/revel-for-introduction-to-python-programming-and-data-structures
https://anyaulinichbooks.com/mortgages-for-dummies-pdf-download/
https://ebookmaster.org/download-book/6489368/the-social-construction-of-difference-and-inequality-race-class-gender-and-sexuality-7th-edition
https://ebookmaster.org/download-book/6489261/an-invitation-to-health-6th-canadian-edition
thanks you baby good veryyy niceee
where can i buy stromectol in the usa
https://ebookmaster.org/download-book/6489101/clinical-interviewing-6th-edition
İmplant diş ameliyatı fiyatları, Türk Diş hekimleri Birliği tarafından tavsiye edilen listeye göre belirlenmektedir.
All Day Chemist Retin A
Hello there! 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?|
Hmm it appears like your website ate my first comment (it was extremely long) so I guess I’ll just sum it up what I wrote and say, I’m thoroughly enjoying your blog. I as well am an aspiring blog writer but I’m still new to everything. Do you have any tips for novice blog writers? I’d genuinely appreciate it.
Every weekend i used to go to see this website, because i wish for enjoyment, for the reason that this this website conations actually good funny stuff too.|
buy viagra onli