{jcomments off}
CIRCOLARE 2
Legge di bilancio 2022 - Parte prima
Oggetto: Le novità (PARTE PRIMA) della “Legge di bilancio 2022”.
La Legge 30.12.2021 n. 234 (c.d. “Legge di bilancio 2022”) contiene la maggior parte delle novità fiscali di riferimento per il corrente anno ed è in vigore dall’1.1.2022.
I contenuti più significativi della legge di stabilità verranno analizzati mediante più circolari allo scopo di semplificarne la lettura.
Di seguito vengono esposte le principali novità per le imprese.
CREDITO D’IMPOSTA INVESTIMENTI IN BENI STRUMENTALI
È prorogato al 2025 il credito d’imposta per gli investimenti in beni strumentali nuovi materiali e immateriali “4.0”, rimodulandone la misura.
- Credito d’imposta per beni materiali “4.0”
Per beni materiali nuovi “Industria 4.0” di cui alla Tabella A della Legge n. 232/2016 (Legge di bilancio 2017), il credito d’imposta spetta in misura “scalettata” a seconda dell’importo dell’investimento. Di seguito si riporta una tabella riepilogativa del credito d’imposta spettante a seconda del periodo di effettuazione dell’investimento e dell’ammontare dello stesso.
Per i beni in leasing, rileva il costo sostenuto dal locatore per l’acquisto dei beni.
- Credito d’imposta per beni immateriali “4.0”
Per i beni immateriali nuovi “Industria 4.0” di cui alla Tabella B della Legge n. 232/2016 (Legge di bilancio 2017), il credito d’imposta spetta nelle misure indicate nella seguente tabella a seconda dell’anno di sostenimento del costo.
Per tali beni è previsto un unico periodo di riferimento per la fruizione del credito ed il limite massimo agevolabile per l’intero periodo è pari “complessivamente” ad euro 1.000.000.
Per quanto riguarda invece i beni materiali e immateriali nuovi “generici” diversi da quelli contenuti nelle Tabelle A e B sopra citate rimane fermo quanto già previsto dalla Legge di bilancio 2021. Ovvero per gli investimenti effettuati nel periodo 1.1.2022 – 31.12.2022 (o entro 30.06.2023 con acconto di almeno il 20% entro 31.12.2022) il credito è riconosciuto nella misura del 6%.
Il limite massimo di costi ammissibili annui per i beni materiali è di euro 2.000.000 e per i beni immateriali di euro 1.000.000.
Si sottolinea pertanto che ad oggi non sono previste ulteriori proroghe del credito per l’acquisto di beni nuovi “generici” oltre il 31.12.2022.
Per i beni in leasing, rileva il costo sostenuto dal locatore per l’acquisto dei beni.
Tale agevolazione è riconosciuta anche ai lavoratori autonomi.
Il credito d’imposta è utilizzabile esclusivamente in compensazione con il modello F24, in 3 quote annuali di pari importo, a decorrere:
- dall’anno in cui è intervenuta l’interconnessione per gli investimenti in beni di cui al sub a) e b).
- dall’anno di entrata in funzione dei beni, per gli investimenti in beni materiali e immateriali nuovi “generici”.
Si rammenta che in tale ultimo caso il credito d’imposta è utilizzabile in compensazione in un’unica quota annuale:
- per gli investimenti in beni immateriali effettuati nel periodo 16.11.2020 - 31.12.2021 da parte dei soggetti con ricavi / compensi inferiori a € 5 milioni;
- per gli investimenti in beni materiali effettuati nel periodo 16.11.2020 - 31.12.2021 indipendentemente dall’ammontare dei ricavi / compensi.
Come specificato dall’Agenzia nella Circolare n. 9/E del 23.07.2021, nel caso in cui la quota annuale / parte di essa non sia utilizzata, l’ammontare residuo può essere riportato in avanti nelle dichiarazioni dei periodi d’imposta successivi senza alcun limite temporale ed essere utilizzato già dall’anno successivo, secondo le ordinarie modalità di utilizzo del credito, incrementando la quota fruibile a partire dal medesimo anno.
In merito agli adempimenti richiesti per la spettanza e la fruizione del credito si precisa che è necessario:
- essere in regola con le norme in materia di sicurezza sul lavoro e con gli obblighi di versamento dei contributi previdenziali ed assistenziali dei lavoratori;
- conservare la documentazione attestante l’effettivo sostenimento del costo e la corretta determinazione dell’importo agevolabile.
N.B.! |
Nelle fatture di acquisto e documenti di acquisto (come i contratti) deve essere riportata espressamente per gli investimenti in beni materiali e immateriali “Industria 4.0” la seguente dicitura “Acquisto per il quale è riconosciuto il credito d’imposta ex art. 1, comma 44 Legge n. 234/2021";
Invece per quanto riguarda gli acquisti in “beni generici”, va riportata la medesima dicitura prevista per gli acquisti effettuati nell’anno 2021 ovvero “Acquisto per il quale è riconosciuto il credito d’imposta ex art. 1, comma da 1051 a 1063, Legge n. 178/2020";
- per gli investimenti di beni di cui alle Tabelle A e B < vedasi punti sub a) e b) >:
- che vi sia una perizia asseverata attestante le caratteristiche tecniche dei beni e l’interconnessione al sistema aziendale per i beni superiori a € 300.000=;
- per i beni di costo unitario pari o inferiore a € 300.000= la perizia può essere sostituita da una dichiarazione (in forma di atto notorio) resa dal legale rappresentante;
- che venga effettuata una comunicazione al MISE, utilizzando lo specifico modello, per consentire allo stesso “di acquisire le informazioni necessarie per valutare l’andamento, la diffusione e l’efficacia delle misure agevolative”.
Si precisa tuttavia che la mancata comunicazione al MISE non pregiudica comunque la spettanza dell’agevolazione.
CREDITO R&S / INNOVAZIONE TECNOLOGICA / ATTIVITA’ INNOVATIVE
È prorogato, con alcune modifiche alla misura di agevolazione, il credito d’imposta per gli investimenti in ricerca e sviluppo, in transizione ecologica, in innovazione tecnologica 4.0 e in altre attività innovative spettante alle imprese residenti in Italia.
Il credito spetta in misura differenziata a seconda dell’attività oggetto di investimento:
- attività di ricerca e sviluppo:
- fino al 31.12.2022 20% della base di calcolo, nel limite massimo di € 4 milioni;
- dal 01.01.2023 al 31.12.2031 10% della base di calcolo, nel limite massimo di € 5 milioni;
- attività di innovazione tecnologica:
- fino al 31.12.2023 10% della base di calcolo, nel limite massimo di € 2 milioni;
- dal 01.01.2024 al 31.12.2025 5% della base di calcolo, nel limite massimo di € 2 milioni;
- attività di innovazione tecnologica finalizzata a realizzare prodotti / processi di produzione nuovi o sostanzialmente rigenerati per il raggiungimento di un obiettivo di transizione ecologica / innovazione digitale 4.0:
- fino al 31.12.2022 15% della base di calcolo, nel limite massimo di € 2 milioni;
- dal 01.01.2023 10% della base di calcolo, nel limite massimo di € 4 milioni;
- dal 01.01.2024 al 31.12.2025 5% della base di calcolo, nel limite massimo di € 4 milioni;
- attività di design e ideazione estetica:
- fino al 31.12.2023 10% della base di calcolo, nel limite massimo di € 2 milioni;
- dal 01.01.2024 al 31.12.2025 5% della base di calcolo, nel limite massimo di € 2 milioni;
Il credito d’imposta è utilizzabile:
- esclusivamente in compensazione mediante il modello F24;
- in tre quote annuali di pari importo;
- a decorrere dal periodo d’imposta successivo a quello di maturazione;
- subordinatamente all’avvenuto adempimento degli obblighi di certificazione previsti.
SOSTITUZIONE PATENT BOX CON NUOVA “SUPER DEDUZIONE” PER COSTI DI RICERCA E SVILUPPO SU BENI IMMATERIALI
Con l’art. 6 del DL 146/2021 c.d. Decreto Fisco-Lavoro è stato cancellato il regime del Patent box, sostituendolo con una deduzione maggiorata per i costi di ricerca e sviluppo sostenuti in relazione a taluni beni immateriali.
Ora, con la Legge di bilancio viene riscritta la disciplina prevista dell’art. 6 del DL 146/2021 sopra citato apportando le seguenti modifiche, che rendono definitivo il nuovo regime:
- le nuove disposizioni sulla “super deduzione” si applicano dalle opzioni relative al periodo d’imposta 2021; contestualmente è previsto che non sono più esercitabili le opzioni Patent box con riferimento ai periodi d’imposta 2021 e successivi;
- è previsto un incremento della misura percentuale della maggiorazione, dal 90% al 110%;
- sono esclusi dai beni agevolabili i marchi d’impresa e il know how. L’ambito oggettivo della nuova agevolazione, viene limitato a tre sole categorie di beni immateriali: software protetto da copyright, brevetti e disegni e modelli;
- le spese sostenute in vista della creazione di uno degli intangibili agevolati danno diritto alla super deduzione a partire dall’anno in cui il bene viene registrato come privativa industriale con un recupero di quelle sostenute negli otto anni precedenti.
- è stato eliminato il divieto di cumulo con il credito d’imposta ricerca e sviluppo.
ESONERO CONTRIBUTO COLTIVATORI DIRETTI/IAP
È prevista, ferma restando l’aliquota di computo delle prestazioni pensionistiche, la proroga dell’esonero (per un periodo massimo di 24 mesi) dal versamento del 100% dell’accredito contributivo IVS a favore dei coltivatori diretti / IAP di età inferiore a 40 anni, che si iscrivono alla previdenza agricola dall’1.1 al 31.12.2022.
ESENZIONE IRPEF COLTIVATORI DIRETTI / IAP
È stabilita l’estensione al 2022 dell’esenzione ai fini IRPEF per i redditi dominicali / agrari dei coltivatori diretti / IAP, iscritti nella previdenza agricola.
NUOVA SABATINI-TER
È rifinanziato il contributo statale “nuova Sabatini-ter” prevedendo inoltre che sia erogato in un’unica soluzione solo in caso di finanziamento non superiore a 200.000,00 euro.
SOSPENSIONE AMMORTAMENTI
È consentito, anche per i bilanci relativi al 2021, sospendere in misura variabile da zero fino al 100% gli ammortamenti delle immobilizzazioni materiali e immateriali.
Sono ammessi a tale facoltà solo i soggetti che avevano usufruito della possibilità di sospensione del 100% dell’ammortamento già nei bilanci relativi all’esercizio in corso alla data del 15.08.2020 (per i soggetti solari si intende il bilancio dell’anno 2020).
Tale agevolazione sembrerebbe, quindi, preclusa ai soggetti che hanno sospeso soltanto una parte della quota di ammortamento nell’anno 2020.
SOSTEGNO LIQUIDITA’ IMPRESE
Fondo Garanzia PMI
È stabilita la proroga fino 30.6.2022 dell’accesso al Fondo centrale di garanzia PMI di cui all’art. 13, DL n. 23/2020, c.d. “Decreto Liquidità”, prevedendo contestualmente alcuni ridimensionamenti.
In particolare:
- dall’1.4.2022, la garanzia sarà concessa previo pagamento di una commissione una tantum (nuovo art. 13 co. 1 lett. a) del DL 23/2020);
- la garanzia per operazioni fino a 30.000,00 euro è ridotta, a partire dall’1.1.2022, all’80% e il rilascio della garanzia è subordinato, dall’1.4.2022, al pagamento di una commissione (nuovo art. 13 co. 1 lett. m) del DL 23/2020).
Tra l’1.7.2022 e il 31.12.2022 il Fondo opererà nel modo che segue:
- l’importo massimo garantito per singola impresa è pari a 5 milioni di euro;
- la garanzia è concessa previa applicazione del modello di valutazione del merito creditizio;
- le operazioni finanziarie concesse, per esigenze diverse dal sostegno alla realizzazione di investimenti, in favore dei soggetti beneficiari rientranti nelle fasce 1 e 2 del modello di valutazione sono garantite nella misura massima del 60% dell’importo dell’operazione finanziaria, anziché dell’80%.
Garanzia Sace
È stabilita la proroga fino al 30.06.2022 della concessione da parte di Sace spa, di garanzie a favore degli istituti di credito per finanziamenti erogati alle imprese con sede in Italia, colpite dall’emergenza COVID-19 ex art. 1, DL n. 23/2020.
RIVALUTAZIONE BENI D’IMPRESA
È stato modificato l’art. 110 del DL 104/2020 riguardante la rivalutazione dei beni e il riallineamento dei valori civili e fiscali.
Le modifiche sono state operate per ragioni di gettito erariale, in ragione della sottostima degli effetti sul bilancio pubblico ed hanno ad oggetto le sole immobilizzazioni immateriali.
In particolare è ora previsto che per i maggiori valori imputati ai marchi e all’avviamento nei bilanci 2020 in base alla disciplina dell’art. 110 DL 104/2020, la deducibilità degli ammortamenti è effettuata in misura non superiore ad 1/50 per periodo d’imposta.
Quindi, se ad esempio è stato riallineato il valore dell’avviamento per 500.000 euro, per ciascun anno dal 2021 al 2070 possono essere dedotti fiscalmente ammortamenti per 10.000,00 euro (1/50 di 500.000).
In alternativa alla deducibilità in 50 anni, è possibile:
- mantenere l’ammortamento per diciottesimi, ma solo dietro il versamento di una ulteriore imposta sostitutiva da versare in massimo due rate, a scaglioni dal 12% al 16%, al netto dell’imposta sostitutiva del 3% pagata per la rivalutazione o per il riallineamento.
Riprendendo l’esempio di cui sopra, se viene prescelta tale opzione, per ciascun anno dal 2021 al 2038 possono essere dedotti fiscalmente ammortamenti per 27.777,78 euro (1/18 di 500.000).
oppure
- revocare, anche parzialmente, la disciplina fiscale della rivalutazione o del riallineamento, con modalità e termini che verranno stabiliti da un provvedimento dell’Agenzia delle Entrate. All’impresa che rinuncia agli effetti della rivalutazione o del riallineamento l’imposta sostitutiva del 3% pagata viene rimborsata, o ne è ammesso l’utilizzo in compensazione nel modello F24.
Non è modificata la disciplina della rivalutazione o del riallineamento, se l’impresa ha deciso di sfruttare tali agevolazioni nei bilanci 2020 con riferimento:
- ai beni materiali;
- ai beni immateriali diversi da marchi e avviamento (brevetti, software, know-how, ecc.);
- alle partecipazioni.
I collaboratori dello Studio sono a disposizione per ogni ulteriore chiarimento.
Cordiali saluti.
Studio Tognetti Ass. Professionale
LA PRESENTE CIRCOLARE HA ESCLUSIVO FINE INFORMATIVO. NESSUNA RESPONSABILITA’ LEGATA AD UNA DECISIONE PRESA SULLA BASE DELLE INFORMAZIONI QUI CONTENUTE POTRA’ ESSERE ATTRIBUITA ALLO SCRIVENTE, CHE RESTA A DISPOSIZIONE DEL LETTORE PER OGNI APPROFONDIMENTO O PARERE
Commenti
thought I might as well check things out. I like what I see
so now i'm following you. Look forward to going over your
web page again.
Also visit my web page - situs judi slot terbaik: http://xn--mnq529a.xn--cksr0a.tw/home.php?mod=space&uid=608804&do=profile&from=space
site or even a weblog from start to end.
Take a look at my webpage - оказание
1 помощи при укусах животных: http://veterinaryclinicLeninskydistrict.tumblr.com/
Just wanted to say keep up the excellent work!
Have a look at my web site :: laybach.in: https://laybach.in/user/profile/467153
well check things out. I like what I see so i am just following
you. Look forward to looking over your web page for a second time.
Here is my homepage; sbo
bet: https://zenbun.wiki/index.php?title=User:CristineDavisson
fastidious article on building up new weblog.
Here is my webpage http://rcmq.blog/profile/corafuller72302/: http://rcmq.blog/profile/corafuller72302/
I hope to give something back and help others like can you use a shower
head on a baby: https://mui55.com/comment/html/?3446.html helped me.
Take a look at my website :: index backlinks: http://f.r.a.g.Ra.nc.E.rnmn
it һas got wonderful content.
my web paɡе ... hemp seeds, http://peppergays.com: http://peppergays.com/cgi-bin/crtr/out.cgi?nt=3&link=tmx23x939x1121&s=60&u=http://autoplaza.com.co/__media__/js/netsoltrademark.php?d=hempbombcbdgummies.net,
keep it up.
Feel free to visit my blog post ... vivoslot live chat: http://www.majorcabritish.com/groups/keuntungan-akses-permainan-slots-online-lewat-handphone-1245841933/
My website - кардиософт: https://ciclinic.ru/reviews/kardiosoft-lechenie-arterialnoj-gipertenzii/
советы.
Check out my site - бусинки на
браслет пандора: http://signalprocessing.ru/241100/yak-vimryati-rozmr-brasleta-pandora
specialists of this sector do not understand this.
You should proceed your writing. I am confident, you have
a huge readers' base already!
Feel free to surf to my blog - can shower head cause backflow: https://mapumedia.fi.uncoma.edu.ar/index.php/Usuario:LanSepulveda
conations really good funny information too.
My web blog; italia-info.com: https://assamgyan.com/assam-university-recruitment-2020-jef-admin/
Your article has really peaked my interest. I am going to bookmark your website and keep checking for new information about
once per week. I subscribed to your RSS feed too.
Also visit my homepage - dr moulana elizabethtown ky: https://michellescardsandstamps.com.au/the-scrapbook-and-papercraft-expo/
this place.
my homepage :: binary option robot: http://onqu75bcvap11j.100elearning.com/viewthread.php?tid=535761&extra=
Shame on Google fun games for family reunions: http://darisumom.com/heat-pumps-are-air-conditioning-systems-that-use-liquid-refrigerant/ now not
positioning this publish upper! Come on over and consult with my site .
Thank you =)
subscription link or newsletter service. Do you've any? Please let me recognise in order that I
may just subscribe. Thanks.
Feel free to visit my webpage ... Situs slot gacor: http://plasticdoc.pro/user/KrystalZinn/
made at this time.
Also visit my page; Followers
on Instagram: http://community.getvideostream.com/user/vnbm76-8fghj
at this weblog, I have read all that, so at this time me also commenting here.
my website ... Instagram Followers: https://blog.sivanaspirit.com/author/VASPOIUYP76123/
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!
Also visit my blog; Followers Instagram; socialcompare.com: https://socialcompare.com/en/member/yujs46rf-6gu9c6r0,
browser compatibility issues? A small number of my blog
visitors have complained about my blog not operating correctly in Explorer but looks great in Chrome.
Do you have any recommendations to help fix this issue?
Look at my web blog :: شراء متابعين: https://visual.ly/users/vaspoiuyp76123/portfolio
you make blogging look easy. The overall look of your site is great, let alone the content!
My blog post :: شراء
متابعين: https://www.metooo.io/u/https-saudi-arabia-buy-followers-cheap
The minimum deposit is 50$.
Learn how to trade correctly. How to earn from $50 to $5000 a day.
The more you earn, the more profit we get.
Also visit my website ... binary options: http://www.lpstucco.net/__media__/js/netsoltrademark.php?d=telegra.ph%2F7626-for-8-minutes--Binary-options-trading-strategy-09-19
about from this post.
my web page :: daftar bp77: https://bsa-online.com/MunicipalDirectory/SelectUnit?unitId=429&returnUrl=http%3a%2f%2fegg-plant.s5.xrea.com%2Fcgi-bin%2Fep.cgi
My web site - acheter avis google - Melva: http://rowankyitg.blog2news.com/12311544/the-single-best-strategy-to-use-for-spotify -
Here is my blog togel
online: https://drugwiki.org/index.php?title=Situs_Judi_Online_Yang_Banyak_Dicari
I've loaded your blog in 3 different internet browsers
and I must say this blog loads a lot quicker then most.
Can you suggest a good web hosting provider at a honest price?
Kudos, I appreciate it!
Here is my web blog; does vinegar unclog shower heads: http://www.ty38.cc/comment/html/?44975.html
My homepage :: mpo slot: http://www.answerpail.com/index.php?qa=user&qa_1=slashknife9
to claim that I acquire in fact enjoyed account your weblog posts.
Anyway I will be subscribing in your feeds and even I achievement you get admission to consistently fast.
Feel free to visit my web-site :: lewis animal hospital winnsboro sc: http://jgv-niederkassel.de/?p=4276
this web page and reading the views of all friends regarding this article, while I am
also eager of getting knowledge.
browsing this website dailly and take fastidious data from here everyday.
Here is my website; Atma: http://lmherrmann.com/__media__/js/netsoltrademark.php?d=safefamilyservices.com%2F__media__%2Fjs%2Fnetsoltrademark.php%3Fd%3Drunet-id.com%252F2269180%252F
The sector hopes for even more passionate writers like you
who are not afraid to mention how they believe. All the time
follow your heart.
My blog post - winter fun facts: https://pattern-wiki.win/wiki/Know_the_Slot_Joker_instructions_Slot_Machine_Facts
website, I have read all that, so now me also commenting here.
Review my web page :: mjøskirurgene
på gjøvik: https://davidfantaisie.fr/2021/10/13/bonjour-tout-le-monde/
Do you know how to make your site mobile friendly?
My website looks weird when viewing from my iphone4.
I'm trying to find a template or plugin that might
be able to correct this issue. If you have any suggestions, please share.
With thanks!
Here is my page: idnpoker: http://vnsharing.site/forum/member.php?u=2458522
I have always disliked the idea because of the costs.
But he's tryiong none the less. I've been using WordPress on various websites for about a year and am concerned about
switching to another platform. I have heard fantastic things
fun facts about bobcats: http://www.lawrence.com/users/svendsengeorge79/ blogengine.net.
Is there a way I can transfer all my wordpress content into it?
Any kind of help would be greatly appreciated!
Stay up the good work! You understand, lots of persons are
looking round for this information, you can aid them greatly.
Feel free to surf to my website: idnslot: https://murphy-mayo.blogbright.net/slot-online-adalah-web-pemasok-judi-online-yang-lebih-mengistimewakan-permainan-slot-online-permainan-slot-gunakan-satu-buah-mesin-supaya-dapat-main-serta-membuahkan-taruhan-namun-waktu
belgium (Henry: https://list.ly/tazeeppqjg13)!
Thanks
I like what I see so now i'm following you. Look forward to exploring your web page
again.
my page; fun city pensacola fl: http://lyceum85.inmart.online/user/clappottosen75/
Also visit my web blog :: binary options broker: https://telegra.ph/7626-for-8-minutes--Binary-options-trading-strategy-09-19
Whenever I look at your web site in Safari, it looks fine but when opening in IE,
it's got some overlapping issues. I simply wanted to provide you with a quick heads up!
Other than that, wonderful blog!
Feel free to visit my website: italia-info.com: http://www.nataliedaoustphotography.com/edmonton-family-photographer-outdoor-sunset-family-session/
My website :: https://www.icheckmovies.com/movies/the+age+of+spin+dave+chappelle+live+at+the+hollywood+palladium: https://www.icheckmovies.com/movies/the+age+of+spin+dave+chappelle+live+at+the+hollywood+palladium
Look complicated fun pc games to
play with friends: https://sciencewiki.science/wiki/All_You_Need_To_Know_About_Slot_Joker_Slots more brought agreeable from you!
However, how could we communicate?
Thank you a lot and I am taking a look ahead to touch you.
Will you please drop me a mail?
Here is my webpage :: fayetteville fun bowl, Melba: https://firsturl.de/Qy1yDe1,
wanted to say that I've truly enjoyed browsing your blog posts.
In any case I'll be subscribing to your feed and I hope you
write again very soon!
Check out my blog - fun classroom timers: http://pandora.nla.gov.au/external.html?link=https://www.newcarsfolk.com/
prior to and you're just too excellent. I really like what you have received right
here, really like what you are stating and the way in which in which you say it.
You make it enjoyable and you continue to take care of to stay it sensible.
I can't wait to read much more from you. That is really a tremendous website.
Also visit my web page; fun christmas gift exchange games: https://lindgrenwinkel43.bravejournal.net/post/2022/05/22/The-Importance-Of-Water-Risk-Assessment
1000mg Delta 8 Gummies Exotic Peach bʏ
JUST DELTA. I am dying to tгy it out :) Thankѕ in advance :)
I'm hoping to start my own site soon but I'm a little lost on everything.
Would you suggest starting with a free platform like Wordpress or go for a paid option? There
are so many choices out there that I'm totally confused ..
Any ideas? Thanks!
Feel free to visit my website - Atma - Xiomara: http://www.koad-ar-roch.com/__media__/js/netsoltrademark.php?d=spotsdirect.com%2F__media__%2Fjs%2Fnetsoltrademark.php%3Fd%3Dforum.stoacademy.com%252Fmember.php%253Faction%253Dprofile%2526uid%253D47716 -
My page login slot633: https://slot633.xn--tckwe
Feel free to visit my webpage ... касторама
распил: https://www.mebelny-shit.ru/kastorama-mebelniy-shit-dsp-kupit.html
my website - KuCoin: https://www.koop-verkoop.nl/market/tuned-powerful-automated-trading-bot-platform.html
what you're talking about! Thanks
Feel free to visit my homepage binary option brokers: http://www.cdnevangelist.com/redir.php?url=http://hamas.opoint.com/%3Furl=http://www5f.biglobe.ne.jp/~hokuto_hinata_itou_obi/Lapin/yybbs/yybbs.cgi
writing at this site.
Here is my blog ... xxx video: http://gtcs.us/__media__/js/netsoltrademark.php?d=www.hotxxxvideo.org%2Fsex%2Ftwo-girls-licking-eachother%2F
really something which I think I would never understand.
It seems too complex and very broad for me. I
am looking forward for your next post, I will try to get
the hang of it!
Feel free to surf to my blog - skoleveien legekontor: http://www.spesivcev.ru/links.php?go=https://www.lahorified.com/fakhr-e-alam-mocks-the-nation-for-being-non-serious-rightly-to-do-so/
You've ended my four day long hunt! God Bless you man. Have a nice day.
Bye
my blog post - reduslim: https://reduslim.health/
in advance! I bookmarked it.
Check out my page - leci123: http://3ramh.com/index.php?qa=user&qa_1=birdkorean33
web page as a best site for hottest updates.
my web-site: reduslim: https://comeperdpeso.blogspot.com/2022/05/wie-viele-kalorien-brauche-ich-pro-tag.html
It's on a entirely different subject but it has pretty
much can you shower without the shower head: https://drumcorpswiki.com/User:VeronicaRintel2 same layout and design. Wonderful choice of colors!
I'm getting sick and tired of Wordpress because
I've had issues with hackers and I'm looking at alternatives for another platform.
I would be fantastic if you could point me in the direction of
a good platform.
My web page: 바카라사이트: http://daikejidi.com/home.php?mod=space&uid=725913
person's webpage link on your page at proper
place and other person will also do similar
in favor of you.
Take a look at my homepage ... crypto bot: https://classifieds.vvng.com/author/alonzobeele/
was launched a little over 3 years ago.
In any case I'll be subscribing to your rss feed and I'm hoping you write again very soon!
My web blog; situs
judi slot online terpercaya 2021 mudah menang: https://slotterpercaya.page.link/slot-terpercaya
on the topic of this paragraph, while I am also zealous
of getting knowledge.
Here is my web blog - http://hdcinema.sbs: http://hdcinema.sbs
However, what about this? suppose you wrote a
catchier post title? I mean, I don't wish to tell you how to run your blog,
but suppose you added something to possibly get folk's attention? I mean Studio
Tognetti - Studio Tognetti is a little vanilla. You should peek
at Yahoo's home page and watch how they create post titles to get
viewers interested. You might add a related video or a related
pic or two to get readers excited about everything've got to
say. In my opinion, it could bring your blog
a little livelier.
Here is my web page :: my dentist gorseinon: http://gorseinon-wls.healthukdirectory.com/alexandra-road-dental-practice-2/
I'll bookmark your blog and check again right here frequently.
I'm rather sure I will be told many new stuff proper here!
Best of luck for the following!
Check out my web page situs
judi slot online terpercaya: https://situsjudislot.page.link/situsjudislot
my comment didn't show up. Grrrr... well I'm not writing all that over again. Regardless, just wanted
to say superb blog!
Feel free to surf to my web blog ... tannlege ål: https://www.winerymas.com/education-on-self-respect/
article. Thanks so much and I'm looking forward to contact
you. Will you please drop me a e-mail?
Feel free to surf to my web-site; clinica veterinaria
la union: http://la-union-cn.spain-web.com/clinica-veterinaria-vecindario/
in our community. Your site offered us with useful information to work on.
You've performed an impressive activity and our entire group will likely be thankful to you.
my page; slot888.com: https://www.file-upload.com/uh6jp85hwnrc
My blog judi slot
online24jam terpercaya: https://www.transtats.bts.gov/exit.asp?url=http://abortionreview.org
iphone during lunch break. I really like the knowledge you provide here and can't wait to take a
look when I get home. I'm shocked at how quick your blog
loaded on my phone .. I'm not even using WIFI, just 3G ..
Anyways, good site!
Stop by my web-site ... bola88 link alternatif 2021: https://talkparade7.doodlekit.com/blog/entry/21025898/link-alternatif-bola88
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 results.
Also visit my site عملات رقمية: https://www.customers.com/members/DHFYG78534YW%40outlook.com/
assert that I acquire actually enjoyed account your blog posts.
Any way I'll be subscribing to your feeds and even I success you get entry to consistently rapidly.
My web-site - เว็บเศรษฐี: http://demo.wavefrontech.com/chromeillusion/forum/profile/sersthivip/
I'll go ahead and bookmark your site to come back down the road.
All the best
Here is my homepage - crypto
trade bot: https://edu.meviet.vn/forums/users/lillywestbrook7/
blogger. Ӏ have joined yoᥙr rss feed and stay up for in quest ᧐f extra
of yoᥙr wonderful post. Additionally, I've shared your site in my
social networks
Нere is my hοmepage - rue duguay trouin ⅼе havre: https://centrumusmiechu.pl/index.php/page/blog-standard/item/41-historia
more?
my webpage; login ibc9: http://jjsrr.mkdi.swkxbjh.twxzksb.forum.mythem.es/zavelach/baishouk/amigesch
I will make sure to bookmark it and return to read more
of your useful info. Thanks for the post. I'll definitely comeback.
Take a look at my web-site job search websites: http://akai-talk.com/world-class-tools-make-best-job-opportunities-push-button-easy/
make the largest changes. Thanks for sharing!
Here is my website :: عملات
رقمية رخصية: https://www.twitch.tv/gewu64ye2/about
After all I will be subscribing to your rss feed and I hope you
write again soon!
Take a look at my page - bot: https://eventsyncs.com/best-crypto-trading-bots-2020-automate-your-trades/
and i was just wondering if you get a lot of
spam feedback? If so how do you reduce it, any plugin or anything
you can suggest? I get so much lately it's driving me crazy so any
support is very much appreciated.
Feel free to visit my web page: link resmi joker123: https://www.watchomtong.ac.th/index.php?name=webboard&file=read&id=75
I'm looking to start my own blog soon but I'm having a difficult time making a
decision between BlogEngine/Wordpress/B2evolution and Drupal.
The reason I ask is because your design and style seems different then most blogs and I'm looking for something completely unique.
P.S My apologies for getting off-topic but I
had to ask!
Here is my homepage: job search: http://abcadhesives.com/want-thriving-business-focus-best-job-opportunities/
A design like yours with a few simple adjustements would really make my blog jump out.
Please let me know where you got your design. Appreciate it
Also visit my webpage: evil demon tattoo designs: https://nl.angel-lifestyle.com/27-best-creative-unusual-demon-tattoo-designs
Thanks so much and I'm having a look ahead to touch you.
Will you kindly drop me a e-mail?
Also visit my website situs slot gacor terbaik
2022 dana: https://zenwriting.net/toastwrench7/website-judi-slot-gacor-deposit-via-ovo-tanpa-potongan
Check out my blog пинап: https://pinupbahis9.com/ru/pinup-casino/
Thank you a lot and I'm taking a look ahead to contact you.
Will you please drop me a mail?
Also visit my web blog ... daftar slot633: https://slot633.xn--tckwe
really a lot more neatly-liked than you may be right now.
You're very intelligent. You understand thus considerably in relation to this topic, made me personally imagine
it from numerous numerous angles. Its like women and men are not fascinated until it's something to accomplish with
Woman gaga! Your individual stuffs excellent. At all times handle it up!
Feel free to surf to my web site ... crypto trade bot: https://www.2ndonline.com.au/user/profile/369711
time and actual effort to produce a great article… but what can I say… I hesitate a lot
and never seem to get nearly anything done.
My web-site SEO: https://altav1sta.com/are-pursuit-engine-optimization-tactics-seo-overkill/
blogosphere. Simple but very accurate information… Thanks
for sharing this one. A must read post!
Feel free to surf to my webpage - formula
irr: https://it.talkingofmoney.com/what-is-formula-for-calculating-internal-rate-of-return
your weblog. You have some really great posts and I
believe I would be a good asset. If you ever want to take some
of the load off, I'd love to write some material
for your blog in exchange for a link back to mine. Please shoot me
an email if interested. Regards!
Here is my webpage :: reduslim: https://reduslim.health/
I really like what you've acquired here, really like what you're stating and the way
in which you say it. You make it entertaining and you still take care of to keep it sensible.
I can't wait to read much more from you. This is actually a tremendous website.
Here is my webpage; do shower heads wear out: http://pet.nfe.go.th/nfe7601/index.php?name=webboard&file=read&id=557
Here is my webpage; информация: http://luch.ru/profile.php?lookup=57522
A design like yours with a few simple adjustements would really make my blog jump out.
Please let me know where you got your design. Many thanks
my homepage :: عملات
رقمية رخصية: https://www.evernote.com/shard/s563/sh/d8c80334-c8ac-89a9-ca3d-6ead26c33930/be312bd1082c821339413a04846f47ea
posts.
Feel free to visit my website ... online medicine shopping: https://pharmacies.bigcartel.com/pharmacies-in-canada-shipping-to-usa/
much clear idea about from this article.
my blog :: leci123.com: https://clinfowiki.win/wiki/Post:Taktik_Install_Aplikasi_Judi_Online_di_IOS_dan_Android
My web page; ceri138.com: https://urlscan.io/result/80b69d6c-a5a9-4a59-ad86-935fe53d4345/
matter to be really something which I think I would never understand.
It seems too complicated and extremely broad for me. I am
looking forward for your next post, I will try to get the hang
of it!
Also visit my web-site ... binary option brokers: http://www.scottishpolicynow.co.uk/site/includes/content/ad_process.php?aid=45&url=http://jfva.org/kaigi2017/yybbs/yybbs.cgi%3Flist=thread
taking a look for. You have ended my four day lengthy hunt!
God Bless you man. Have a nice day. Bye
Also visit my blog Visit Here: https://interiordesignbase.mystrikingly.com/blog/what-is-the-ideal-rug-for-your-area
пандора: http://foodie.uniag.sk/content/%D1%81%D0%BA%D1%96%D0%BB%D1%8C%D0%BA%D0%B8-%D0%BA%D0%BE%D1%88%D1%82%D1%83%D1%94-%D0%B1%D1%80%D0%B0%D1%81%D0%BB%D0%B5%D1%82-pandora-%D0%B1%D0%B5%D0%B7-%D0%B1%D1%80%D0%B5%D0%BB%D0%BE%D0%BA%D1%96%D0%B2слаждаюсь это!
4 emails with the same comment. Is there a way you can remove me from
that service? Thank you!
Here is my website my aol mail simple
free fun: http://www.biagiodanielloflash.com/home/index.php?option=com_k2&view=itemlist&task=user&id=2038715
may I am getting that kind of information written fun places
to go in pennsylvania (Greta: https://hikvisiondb.webcam/wiki/The_regular_tent_has_different_versions_when_it_comes_to_its) such an ideal means?
I have a project that I'm just now operating on, and I've been on the look out for such information.
Keep up the amazing works guys I've incorporated you guys to blogroll.
my web blog lego
dimensions supergirl fun pack: https://targowisko.net/archiwa/author/buuselliott9
kind of information in such a perfect approach of writing?
I why should white guys have
all the fun: https://reda.sa/members/adkinsvognsen6/activity/1250414/ a presentation subsequent week, and I am on the look
for such info.
a look. I'm definitely loving the information. I'm book-marking
and will be tweeting this to my followers! Terrific blog and excellent design.
Also visit my web-site - apotek 1 sagene: http://nj78ie8h6.i0r127.bbs.mythem.es/hyvrlritxe
happy that you just shared this helpful information with us.
Please keep us up to date like this. Thanks for sharing.
my blog ... bp77 login: http://windowrepairnearme33219.theblogfairy.com.mythem.es/cavwiujkc/dufford/besauste/
comment (it was super long) so I guess I'll just sum it up what I submitted
and say, I'm thoroughly enjoying your blog.
I as well am an aspiring blog blogger but I'm still new to everything.
Do you have any tips for newbie blog writers?
I'd certainly appreciate it.
Also visit my blog; ceri138: https://newssailor37.tumblr.com/post/677007155464945664/langkah-memakai-bonus-di-dalam-permainan-judi
My web-site ... simbahan ng protestante: https://tl.hotnichekeywords.com/definici-n-de-protestantismo
well written article. I'll be sure to bookmark it and return to read more
of your useful info. Thanks for the post. I'll certainly comeback.
Check out my page: mybrazilinfo.com: https://negresobreblanc.com/gabriel-paulista-luchara-por-ir-a-la-eurocopa/
I needs to spend some time learning more or understanding more.
Thanks for excellent info I was looking for this information for my mission.
Also visit my site - lecislot.org: https://www.click4r.com/posts/g/4210291/faedah-main-slot-online-aplikasi-smartphone
article.
Feel free to visit my web-site :: 17000 тенге в рублях: https://mnwiki.org/index.php?title=Lebanese_Students_Abroad_Fall_Prey_To_Financial_Crisis_At_Home
I'm gonna watch out for brussels. I'll be grateful if you continue this in future.
A lot of people will be benefited from your writing.
Cheers!
this, like you wrote the guide in it or something. I believe that you simply can do with
a few p.c. to drive the message house a bit, however other than that,
that is magnificent blog. A fantastic read. I'll definitely be back.
my site: binary option trading: http://labo.cside2.com/cgi/bot/etc/jawanote.cgi/RK=0/RS=SBRNs3xL
how can i subscribe for a blog website? The account helped
me a applicable deal. I were tiny bit acquainted of this your broadcast
offered brilliant transparent idea
My homepage - ceri138: http://www.linkagogo.com/go/To?url=112267536
what
is a binary option: http://search.gikix.com/redirect.php?url=http://search.kcm.co.kr/jump.php%3Fsid=312&url=http://www.jfva.org/kaigi2017/yybbs/yybbs.cgi%3Flist=thread would you suggest in regards to
your post that you made a few days ago? Any sure?
browsing your blog posts. After all I'll be subscribing to your rss feed and I hope you write
again very soon!
Review my site - Trottel: https://djuratsherzad.de/
ап казино: http://zespol-atlantis.pl/index.php/component/k2/item/3 казино можно играть но только на подлинные деньги, но только совершенно бесплатно, шреяс
удовольствия.