Tarcza 4.0 – wytyczne w zakresie podatków

28 maja 2020 roku na posiedzeniu Sejmu skierowany został  projekt  ustawy o dopłatach do oprocentowania kredytów bankowych udzielanych na zapewnienie płynności finansowej przedsiębiorcom dotkniętym skutkami COVID-19 (tzw. tarcza 4.0).

Poniżej przedstawiamy omówienie najważniejszych zmian podatkowych wprowadzonych bądź zmodyfikowanych przez projektowaną tarczę antykryzysową 4.0 oraz inne ustawy bądź rozporządzenia:


Rozszerzenie wyłączenia odpowiedzialności za zobowiązania spółki i za zaległości podatkowe

Odpowiedzialność za:

  1. szkodę wyrządzoną wskutek niezłożenia wniosku o ogłoszenie upadłości w terminie określonym w art. 21 ust. 1 lub 2a ustawy z dnia 28 lutego 2003 r. – Prawo upadłościowe (Dz. U. z 2019 r. poz. 498, z późn. zm),
  2. zobowiązania spółki, o których mowa w art. 299 § 1 ustawy z dnia 15 września 2000 r. – Kodeks spółek handlowych (Dz. U. z 2019 r. poz. 505, z późn. zm),
  3. zaległości podatkowe, o których mowa w art. 116 § 1 ustawy z dnia 29 sierpnia 1997 r. – Ordynacja podatkowa (Dz. U. z 2019 r. poz. 900, z późn. zm)

– jest wyłączona także wówczas gdy osoby ponoszące odpowiedzialność z tytułów wskazanych w pkt 1–3, wykażą, że w terminie określonym w art. 21 ust. 1 lub 2a ustawy z dnia 28 lutego 2003 r. – Prawo upadłościowe dokonano obwieszczenia, o którym mowa w art. 14 ust. 1, i w tym postępowaniu doszło do prawomocnego zatwierdzenia układu albo w jego następstwie do otwarcia postępowania sanacyjnego lub do złożenia uproszczonego wniosku o ogłoszenie upadłości na podstawie art. 22 lub, że w terminie 7 dni od umorzenia postępowania na podstawie art. 19 złożono wniosek o ogłoszenie upadłości albo wniosek o otwarcie postępowania restrukturyzacyjnego, który doprowadził do otwarcia takiego postępowania.


Prawo do ulgi na złe długi po 30 dniach

Zgodnie z projektowanym art. 38o prawo do zmniejszenia dochodu stanowiącego podstawę obliczenia zaliczki przysługuje w 2020 r. począwszy od okresu rozliczeniowego, w którym upłynęło 30 dni od dnia upływu terminu zapłaty określonego na fakturze (rachunku) lub w umowie, do okresu rozliczeniowego, w którym wierzytelność została uregulowana lub zbyta.

Podatnicy, którzy na 2020 r. wybrali uproszczoną formę wpłacania zaliczek mogą zmniejszyć zaliczkę należną za miesiąc, w którym upłynęło 30 dni od dnia upływu terminu zapłaty określonego na fakturze (rachunku) lub w umowie, do okresu, w którym wierzytelność została uregulowana lub zbyta, o:

  1. 9% wartości wierzytelności – w przypadku małego podatnika albo
  2. 19% wartości wierzytelności – w przypadku pozostałych podatników.

Jeżeli wartość zmniejszenia zaliczki należnej jest wyższa od tej zaliczki, o nieodliczoną wartość zmniejsza się zaliczki należne za kolejne miesiące. Zmniejszenia dokonuje się, jeżeli do dnia terminu płatności zaliczki wierzytelność nie została uregulowana lub zbyta. Podatnik, który dokonał zmniejszenia obowiązany jest do zwiększenia o dokonane odliczenie zaliczki należnej za miesiąc, w którym wierzytelność została uregulowana lub zbyta.

Prawa do zmniejszenia dochodu stanowiącego podstawę obliczenia zaliczki przysługuje w stosunku do:

  1. do wierzytelności wynikających z transakcji handlowych, jeżeli z tytułu tych transakcji przynajmniej u jednej ze stron określa się przychody lub koszty uzyskania przychodów, bez względu na termin ich ujęcia w tych przychodach lub kosztach uzyskania przychodów
  2. gdy spełnione są łącznie następujące warunki:

– dłużnik na ostatni dzień miesiąca poprzedzającego dzień złożenia zeznania podatkowego nie jest w trakcie postępowania restrukturyzacyjnego, postępowania upadłościowego lub w trakcie likwidacji;

– od daty wystawienia faktury (rachunku) lub zawarcia umowy dokumentującej wierzytelność nie upłynęły 2 lata, licząc od końca roku kalendarzowego, w którym została wystawiona faktura (rachunek) lub została zawarta umowa, a w przypadku gdy rok kalendarzowy, w którym wystawiono fakturę (rachunek), jest inny niż rok kalendarzowy, w którym zawarto umowę – gdy nie upłynęły 2 lata, licząc od końca roku kalendarzowego późniejszej z tych czynności;

– transakcja handlowa zawarta jest w ramach działalności wierzyciela oraz działalności dłużnika, z których dochody podlegają opodatkowaniu podatkiem dochodowym na terytorium Rzeczypospolitej Polskiej.

  1. wierzytelności nie podlegają odliczeniu od podstawy opodatkowania ani nie zwiększają straty, jeżeli zostały zaliczone do kosztów uzyskania przychodów na podstawie innych przepisów ustawy, w tym poprzez rezerwy lub odpisy
  2. nie stosuje się do transakcji handlowych dokonywanych między podmiotami powiązanymi
  3. do zaliczek należnych, których termin płatności upływa w 2020 r.

Prawa do zmniejszenia dochodu stanowiącego podstawę obliczenia zaliczki stosuje się do okresów rozliczeniowych, w których podatnik poniósł negatywne konsekwencje ekonomiczne z powodu COVID-19, o którym mowa w ustawie o COVID-19.


Prawo do odliczenia od dochodu darowizny laptopów i tabletów

Zgodnie z projektowanym art. 38p ust. 1 od podstawy opodatkowania, w celu obliczenia podatku lub zaliczki, podatnik może odliczyć darowizny rzeczowe, których przedmiotem są komputery przenośne będące laptopami lub tabletami, przekazane od dnia 1 stycznia 2020 r. do dnia 30 września 2020 r.:

  1. organom prowadzącym placówki oświatowe;
  2. organizacjom, o których mowa w art. 3 ust. 2 i 3 ustawy z dnia 24 kwietnia 2003 r. o działalności pożytku publicznego i o wolontariacie, prowadzącym działalność pożytku publicznego w sferze zadań publicznych, lub operatorowi OSE, o którym mowa w ustawie z dnia 27 października 2017 r. o Ogólnopolskiej Sieci Edukacyjnej (Dz. U. poz. 2184, z 2019 r. poz. 1815 oraz z 2020 r. poz. 695), z przeznaczeniem na cele dalszego nieodpłatnego przekazania organom prowadzącym placówki oświatowe lub placówkom oświatowym.

Odliczenie stosuje się w przypadku gdy przedmiotem darowizny są komputery przenośne kompletne, zdatne do użytku i nie starsze niż 3 lata.

W przypadku darowizny przekazanej:

  1. do dnia 30 kwietnia 2020 r. – odliczeniu podlega kwota odpowiadająca 200% wartości darowizny;
  2. w maju 2020 r. – odliczeniu podlega kwota odpowiadająca 150% wartości darowizny;
  3. od dnia 1 czerwca 2020 r. do dnia 30 września 2020 r. – odliczeniu podlega kwota odpowiadająca wartości darowizny.

 


Brak wyłączenia z kosztów podatkowych dla kar umownych i odszkodowań w związku z COVID-19

Projektowany art. 38t przewiduje, że przepisu art. 16 ust. 1 pkt 22 nie stosuje się do zapłaconych kar umownych i odszkodowań, jeżeli wada dostarczonych towarów, wykonanych robót i usług oraz zwłoka w dostarczeniu towaru wolnego od wad lub zwłoka w usunięciu wad towarów albo wykonanych robót i usług, powstała w związku ze stanem zagrożenia epidemicznego lub stanem epidemii ogłoszonego z powodu COVID-19.


JPK_VAT od 1 października 2020 r.

Zgodnie z projektowanym art. 63. w ustawie z dnia 4 lipca 2019 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw (Dz. U. poz. 1520 oraz z 2020 r. poz. 568) wprowadza się następujące zmiany:

  1. w art. 12 wyrazy „przed dniem 1 lipca 2020 r.” zastępuje się wyrazami „przed dniem 1 października 2020 r.”;
  2. w art. 28 w pkt 6 wyrazy „z dniem 1 lipca 2020 r.” zastępuje się wyrazami „z dniem 1 października 2020 r.”.

Powyższe oznacza przesuniecie obowiązku wdrożenia JPK_VAT od 1 października 2020 r.

 


Ułatwienia dla certyfikatów rezydencji podatkowej

Zgodnie z projektowanym art. 31ya. 1 w przypadku certyfikatu rezydencji niezawierającego okresu jego ważności, w odniesieniu do którego okres kolejnych dwunastu miesięcy upływa w okresie obowiązywania stanu zagrożenia epidemicznego lub stanu epidemii ogłoszonego w związku z COVID-19, płatnik przy poborze podatku uwzględnia ten certyfikat przez okres obowiązywania tych stanów oraz przez okres 2 miesięcy po ich odwołaniu.

W czasie obowiązywania stanu zagrożenia epidemicznego i stanu epidemii ogłoszonego w związku z COVID-19, a także w okresie kolejnych 2 miesięcy po ich odwołaniu, miejsce zamieszkania i siedziby podatnika dla celów podatkowych może być potwierdzone kopią certyfikatu rezydencji, jeżeli informacje wynikające z przedłożonej kopii certyfikatu rezydencji nie budzą uzasadnionych wątpliwości co do zgodności ze stanem faktycznym.

W czasie obowiązywania stanu zagrożenia epidemicznego i stanu epidemii ogłoszonego w związku z COVID-19, a także w okresie kolejnych 2 miesięcy po ich odwołaniu warunek uzyskania przez płatnika certyfikatu rezydencji od podatnika uważa się za spełniony także w przypadku, gdy płatnik posiada certyfikat rezydencji tego podatnika obejmujący 2019 r. oraz oświadczenie podatnika co do aktualności danych w nim zawartych.


Przedłużenie terminu do złożenia informacji o cenach transferowych

Zgodnie z projektowanym art. 31z ust. 1 termin do złożenia informacji o cenach transferowych, przedłuża się:

  1. do dnia 31 grudnia 2020 r. – w przypadku gdy termin ten upływa w okresie od dnia 31 marca 2020 r. do dnia 30 września 2020 r.;
  2. o 3 miesiące – w przypadku gdy termin ten upływa w okresie od 1 października 2020 r. do 31 stycznia 2021 r.

Termin do złożenia oświadczenia o sporządzeniu lokalnej dokumentacji cen transferowych, przedłuża się:

  1. do dnia 31 grudnia 2020 r. – w przypadku gdy termin ten upływa w okresie od dnia 31 marca 2020 r. do dnia 30 września 2020 r.;
  2. o 3 miesiące – w przypadku gdy termin ten upływa w okresie od 1 października 2020 r. do 31 stycznia 2021 r.

W przypadku przedłużenia terminu do złożenia oświadczenia o sporządzeniu lokalnej dokumentacji cen transferowych, termin do dołączenia do tej lokalnej dokumentacji cen transferowych grupowej dokumentacji cen transferowych przedłuża się do końca trzeciego miesiąca licząc od dnia następującego po dniu, w którym upłynął termin do złożenia tego oświadczenia.


Przedłużenie terminu na raportowanie krajowych MDR

Zgodnie z projektowanym 31y ust. 1 w przypadku schematu podatkowego terminy nie rozpoczynają się a rozpoczęte podlegają zawieszeniu w okresie od dnia 31 marca 2020 r. do 30. dnia następującego po dniu odwołania stanu zagrożenia epidemicznego i stanu epidemii ogłoszonego w związku z COVID-19, przy czym w przypadku schematu podatkowego transgranicznego nie dłużej niż do dnia 30 czerwca 2020 r.


Przedłużenie terminu na IFT-2R             

Przedsiębiorcy, którzy w ubiegłym roku wypłacali za granicę należności opodatkowane „u źródła”, prześlą informację IFT-2R do 31 lipca 2020 r. Wynika tak z nowelizacji rozporządzenia ministra finansów z 31 marca br. w sprawie przedłużenia terminów do sporządzenia i przesłania niektórych informacji podatkowych (Dz.U. poz. 563). Nowelizacja została opublikowana w Dz.U. pod poz. 962.

Więcej czasu na złożenie IFT-2R mają podatnicy, których rok podatkowy skończył się w okresie od 31 grudnia 2019 r. do 31 marca 2020 r.

Przesunięcie terminu nie dotyczy natomiast ORD-U, czyli informacji o umowach zawartych z nierezydentami. Przedsiębiorcy powinni byli złożyć je do końca maja, co i tak oznaczało przedłużenie terminu, bo zasadniczo obowiązek ten należy wypełnić do końca marca.


Przedłużenie terminu wpłaty zaliczek na PIT od przychodów ze stosunku pracy, działalności wykonywanej osobiście oraz z praw autorskich i praw pokrewnych

Zgodnie z rozporządzeniem Ministra Finansów z dnia 1 czerwca 2020 r. w sprawie przedłużenia terminów przekazania przez niektórych płatników zaliczek na podatek dochodowy i zryczałtowanego podatku dochodowego (Dz. U. 2020, poz. 972) przedłuża się do:

  1. dnia 20 sierpnia 2020 r. – w przypadku zaliczek na podatek i zryczałtowanego podatku dochodowego pobranych od podatników przez płatników w marcu 2020 r.,
  2. dnia 20 października 2020 r. – w przypadku zaliczek na podatek i zryczałtowanego podatku dochodowego pobranych od podatników przez płatników w kwietniu 2020 r.

–  termin przekazania kwoty pobranych zaliczek na podatek i zryczałtowanego podatku dochodowego od przychodów ze stosunku służbowego, stosunku pracy, pracy nakładczej lub spółdzielczego stosunku pracy oraz od zasiłków pieniężnych z ubezpieczenia społecznego wypłacanych przez płatników.

  1. dnia 20 grudnia 2020 r. terminy przekazania zaliczek na podatek dochodowy

– pobranych od podatników w maju 2020 r.,

  1. zaliczek na podatek dochodowy i zryczałtowanego podatku dochodowego od dokonanych świadczeń z tytułu działalności wykonywanej osobiście, oraz z tytułu praw autorskich i praw pokrewnych, pobranych od podatników w maju 2020 r.

– płatnikom, którzy ponieśli negatywne konsekwencje z powodu COVID-19

Podziel się swoją opinią

Aktualizacje newslettera

Wpisz swój adres e-mail poniżej i zapisz się do naszego newslettera

393 komentarze

  1. Hi, Neat post. There’s a problem along with your web site
    in web explorer, would test this? IE still is the market
    leader and a huge part of other folks will leave out your excellent writing because of this problem.

  2. Excellent blog here! Also your web site loads up fast! What web host are you using?
    Can I get your affiliate link to your host? I wish my site loaded up
    as quickly as yours lol

  3. I know this if off topic but I’m looking into starting my own blog and was curious what all is needed to get set up?
    I’m assuming having a blog like yours would cost a pretty penny?
    I’m not very web smart so I’m not 100% sure. Any suggestions or advice would
    be greatly appreciated. Kudos

  4. Have you ever thought about adding a little bit more than just your articles?

    I mean, what you say is valuable and all. However think of if you added some great photos or video clips to give your
    posts more, „pop”! Your content is excellent but with pics and
    video clips, this site could undeniably be one of the very best in its niche.
    Fantastic blog!

  5. Thank you a bunch for sharing this with all of us you really know what you’re speaking about!

    Bookmarked. Please additionally seek advice from my web site =).
    We may have a hyperlink trade agreement among us

  6. After looking over a handful of the blog posts on your web site,
    I seriously like your way of writing a blog. I book marked it to my bookmark webpage
    list and will be checking back in the near future.
    Please visit my web site too and let me know your opinion.

  7. Very nice post. I just stumbled upon your blog and
    wished to say that I’ve really enjoyed browsing your blog posts.
    After all I will be subscribing to your rss feed and I hope you write again soon!

  8. Hello, Neat post. There is a problem with your website in internet explorer, may check this?
    IE still is the marketplace leader and a huge section of people
    will omit your wonderful writing because of this problem.

  9. That is a really good tip especially to those new to the blogosphere.
    Short but very accurate information… Thank you for sharing this one.
    A must read article!

  10. Its like you read my mind! You appear to know so much
    about this, like you wrote the book in it or something.
    I think that you can do with a few pics to drive the message home a bit, but instead of that,
    this is magnificent blog. An excellent read. I will definitely be back.

  11. I really love your website.. Great colors & theme. Did
    you build this site yourself? Please reply back as I’m trying to create my own site and would love to know where you got this from or what the theme is named.
    Many thanks!

  12. When I initially commented I clicked the „Notify me when new comments are added” checkbox and now each time a comment is added I
    get several e-mails with the same comment. Is there any way you can remove me from that service?
    Cheers!

  13. Hey there would you mind sharing which blog platform you’re working with?
    I’m planning to start my own blog soon but I’m
    having a tough time making a decision between BlogEngine/Wordpress/B2evolution and Drupal.
    The reason I ask is because your design seems different
    then most blogs and I’m looking for something unique.
    P.S Apologies for being off-topic but I had to ask!

  14. I’m curious to find out what blog system you have been using?
    I’m having some small security problems with my latest blog and I would like
    to find something more secure. Do you have any suggestions?

  15. Hello there! This post couldn’t be written any better! Reading through this post
    reminds me of my previous room mate! He always kept talking about
    this. I will forward this post to him. Fairly certain he will have a good read.
    Many thanks for sharing!

  16. After going over a number of the blog articles on your
    website, I honestly appreciate your way of blogging.
    I bookmarked it to my bookmark site list and will
    be checking back soon. Take a look at my web site too and let me know how you feel.

  17. naturally like your website however you need to take
    a look at the spelling on quite a few of your posts.
    Many of them are rife with spelling issues and I to find it very bothersome to inform
    the truth then again I will definitely come again again.

  18. My developer 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 WordPress on a
    variety of websites for about a year and am anxious about switching to another platform.
    I have heard excellent things about blogengine.net.
    Is there a way I can import all my wordpress content into it?
    Any kind of help would be greatly appreciated!

  19. Howdy I am so glad I found your blog, I really found you by error,
    while I was looking on Yahoo for something else, Nonetheless I am
    here now and would just like to say many thanks for a marvelous post and a all round enjoyable blog (I also love the theme/design),
    I don’t have time to read through it all
    at the minute but I have bookmarked it and also included your RSS feeds, so when I have time I will be back to
    read a great deal more, Please do keep up the superb work.

  20. That is really fascinating, You are a very professional blogger.
    I have joined your feed and look forward to in search
    of extra of your wonderful post. Also, I’ve shared your website in my social
    networks

  21. Excellent beat ! I would like to apprentice even as you amend your web site, how can i subscribe
    for a blog website? The account aided me a applicable deal.
    I were tiny bit familiar of this your broadcast provided bright
    clear idea

  22. It is the best time to make some plans for the long run and it is time to be happy.

    I have learn this submit and if I could I want to suggest you
    some attention-grabbing issues or suggestions. Maybe you could write next articles relating to this article.

    I wish to read even more things approximately it!

  23. Good day! I know this is kinda off topic however I’d figured I’d ask.

    Would you be interested in exchanging links or maybe guest writing a blog post or vice-versa?

    My blog covers a lot of the same topics as yours and I think we could greatly benefit from each other.
    If you might be interested feel free to shoot me an e-mail.
    I look forward to hearing from you! Fantastic blog by the
    way!

  24. Bei der Frage nach einem guten Bewegungsmelder kommt direkt die Frage auf: Was sagt eigentlich die Stiftung Warentest
    zu diesem punkt? Leider hat die Stiftung Warentest noch
    keinen Bewegungsmelder-Test gemacht und noch keinen Testsieger gekürt.
    5.4. Bewegungsmelder- was ist Unterkriechschutz? Aber auch in unserem Vergleich wegen finden Sie bestimmt einige schöne Anregungen. Mit seiner Hilfe können auch Bereiche unter dem Melder, die zuvor nicht abgedeckt wurden und als sogenannte tote
    Zonen galten, supereinfach mit in die „Überwachung” einbezogen werden. Der Unterkriechschutz ist eine tolle und sinnvolle Neuerung. 5.5. Bewegungsmelder – wie anschließen? Welche Preisspanne deckt der Bewegungsmelder-Vergleich der VGL-Redaktion ab? Um einen guten Überblick zu garantieren, wurden hier 13 Modelle von 7 verschiedenen Herstellern für Sie zusammengestellt – so können Sie bequem Ihre Lieblingsmarke unter folgenden Marken wählen: Steinel, SEBSON, Emos, Goobay, Homematic IP, Chilitec, REV-Ritter. Von 7,87 Euro bis 59,95 Euro ist hier zu je Budget etwas Passendes dabei. Welches von den 13 Bewegungsmelder-Modellen aus dem Vergleich.org-Vergleich hat die Mehrheit Kundenrezensionen erhalten?

  25. You are so cool! I do not believe I’ve read through
    a single thing like this before. So wonderful to find somebody with a few genuine thoughts on this issue.
    Seriously.. thanks for starting this up. This website is one thing that is needed on the web,
    someone with some originality!

  26. Wow, wonderful blog layout! How long have you
    been blogging for? you make blogging look easy.
    The overall look of your web site is fantastic, as well as the content!

  27. Fantastic beat ! I would like to apprentice while
    you amend your web site, how could i subscribe for a blog website?
    The account aided me a acceptable deal. I had been tiny bit
    acquainted of this your broadcast offered bright clear
    idea

  28. Very nice post. I just stumbled upon your weblog and wished to say that
    I have really enjoyed browsing your blog posts. In any case
    I will be subscribing to your rss feed and I hope you write
    again soon!

  29. I’ll right away take hold of your rss feed as I
    can’t to find your email subscription link or e-newsletter service.
    Do you have any? Please allow me understand in order that I may subscribe.
    Thanks.

  30. Hi there, I discovered your website via Google at the same time
    as looking for a similar matter, your site got here up, it looks good.
    I’ve bookmarked it in my google bookmarks.
    Hi there, just become alert to your weblog through Google,
    and found that it is truly informative. I’m going to be
    careful for brussels. I will be grateful if you proceed this
    in future. Many folks will be benefited out of your writing.
    Cheers!

  31. Great goods from you, man. I have understand your
    stuff previous to and you are just extremely magnificent.
    I really like what you have acquired here,
    really like what you are saying and the way in which you
    say it. You make it enjoyable and you still care for to keep it smart.
    I cant wait to read much more from you. This is really a tremendous website.

  32. Hey there just wanted to give you a quick heads up.
    The words in your content seem to be running off the screen in Opera.

    I’m not sure if this is a format issue or something to do with web
    browser compatibility but I thought I’d post to let you know.
    The layout look great though! Hope you get the
    problem solved soon. Many thanks

  33. First off I want to say superb blog! I had a quick question which I’d like
    to ask if you do not mind. I was interested to know how you center yourself and clear your thoughts before writing.
    I’ve had difficulty clearing my thoughts in getting my ideas out there.

    I truly do enjoy writing however it just seems like the first 10 to 15 minutes are generally lost just trying
    to figure out how to begin. Any suggestions or hints? Many thanks!

  34. Eine solche Frisur passt perfekt zu den beiden Typen. Wavy Bob.
    Im Grundsatz sind Bob -Frisuren bis zum Kinn geschnitten, können aber auch
    schulterlang gestylt werden, im sinne dem eigenen Geschmack.
    Ein angesagtes Beispiel für eher lockige, gewellte Haare
    ist der s.g. Kurze Stufen bei Wavy Bob für lockige Haare sind aber nix da empfehlenswert, da
    das Haar extrem kurz aussieht, wenn dieses gewellt im Einzelnen schon auf Stufen geschnitten ist.
    Asymetrischer Bob liegt in jüngster Vergangenheit unter den Damen besonders gefragt.

    Lassen Sie außerdem den Fakt nicht außer Acht, dass Bob -Frisuren eher verspielt und locker aussehen sollten, und nicht immer perfekt fixiert.
    Die unterschiedlich geschnittenen Seiten dieser
    Frisur passen sowohl zu glatten, als auch zu gewellten bis lockigen Haaren.
    Als eine ausgefallene Ergänzung zu dem Bob wird der Kupferglanz
    in den Haaren betrachtet. Dieser verwandelt das Haar in einer glamourösen, modernen Frisur, deren man in jeder
    Hinsicht Aufmerksamkeit schenken würde!

  35. Pretty section of content. I just stumbled upon your site and in accession capital to assert that I get actually enjoyed account your blog posts.
    Any way I will be subscribing to your feeds and even I achievement you access consistently fast.

  36. 9185994, This error message is only visible to WordPress admins.
    Rolex GMT-Master … With such a rich history and innovative
    offerings, the Rolex Submariner 6538 truly lives up to its nickname as
    the „Bond Submariner.” To find similar vintage Rolex watches please browse our new arrivals.
    These high-end tool watches are still setting standards to this
    day. Vintage Submariners like the so-called „Red Sub” or the „COMEX” are especially rare
    and, therefore, in high demand. Furthermore, Rolex’s watchmakers add platinum
    dusting to the bezel’s numbers and indices. Mit das Submariner
    eroberte Rolex rasch die Meereswelt und etablierte sich schon bald
    unter Sporttauchern und Tiefseeforschern. Paul is the company’s Founder
    and CEO. 46. Rolex Submariner 5513 MKII. Rolex | Vintage Submariner,
    Stainless steel Ref.6536/1. 1675. Its bezel is unidirectional, meaning it
    only turns counterclockwise so that the dive time
    can only be shortened and never lengthened. The Rolex ‘Khanjar’ & ‘Qaboos’ Sea-Dweller.

  37. Hello would you mind letting me know which web host you’re working with?

    I’ve loaded your blog in 3 completely different internet browsers and I must say this blog loads a lot faster then most.
    Can you suggest a good hosting provider at a
    reasonable price? Thank you, I appreciate it!

  38. Pretty nice post. I just stumbled upon your weblog and wished to say
    that I’ve really enjoyed surfing around your blog posts.
    In any case I will be subscribing to your feed and I hope
    you write again very soon!

  39. What i do not understood is if truth be told how you’re no longer really a lot more well-liked than you may be now.

    You’re very intelligent. You know therefore considerably relating to this topic,
    made me for my part consider it from so many numerous angles.
    Its like men and women don’t seem to be fascinated unless it’s something to accomplish with Girl gaga!
    Your own stuffs great. At all times maintain it up!

  40. After I initially commented I appear to have clicked the -Notify me when new
    comments are added- checkbox and now each time a comment is added I get four emails with the exact same comment.
    Is there a way you are able to remove me from that service?
    Cheers!

  41. Hi there! I know this is kinda off topic but I was wondering if you knew where
    I could get a captcha plugin for my comment form? I’m using the same blog platform as
    yours and I’m having difficulty finding one? Thanks a
    lot!

  42. Howdy I am so glad I found your site, I really found you by mistake, while I
    was searching on Digg for something else, Regardless I am here
    now and would just like to say thank you for a tremendous post and a all round interesting blog (I also love the theme/design), I
    don’t have time to read it all at the minute but I have saved it and
    also added in your RSS feeds, so when I have time I will be back to
    read a great deal more, Please do keep up the superb jo.

  43. Simply desire to say your article is as
    surprising. The clarity in your post is just great and i
    can assume you are an expert on this subject. Fine
    with your permission allow me to grab your RSS feed to keep updated with
    forthcoming post. Thanks a million and please continue
    the rewarding work.

  44. Great blog! Is your theme custom made or did you download it
    from somewhere? 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

  45. Wow, incredible weblog format! How lengthy have you been blogging for?
    you make blogging glance easy. The whole glance of your website is excellent,
    let alone the content!

  46. Thank you for any other excellent post. Where else may anybody get that kind of info in such an ideal means of writing?
    I’ve a presentation subsequent week, and I am at the look for such information.

  47. What i do not realize is if truth be told how you are
    not actually a lot more well-preferred than you may be now.
    You are very intelligent. You realize therefore considerably when it comes to this topic,
    made me personally consider it from a lot of various angles.
    Its like men and women are not fascinated except it is one thing to do with Lady gaga!
    Your individual stuffs nice. Always maintain it up!

  48. attractive review. On top of that visit the site that might be played
    out slot. Wonderful site has received history through agen slot pulsa gaming gamers
    in Dalam negeri. Right now there are generally a
    great deal of fascinating promos if you join lately.

  49. Hi! I know this is kinda off topic but I was wondering which blog platform
    are you using for this website? I’m getting sick and tired of WordPress because I’ve had issues 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.

  50. My developer is trying to persuade me to move to .net from PHP.
    I have always disliked the idea because of the costs.
    But he’s tryiong none the less. I’ve been using Movable-type on numerous websites
    for about a year and am anxious about switching
    to another platform. I have heard great things about blogengine.net.
    Is there a way I can transfer all my wordpress posts into it?
    Any help would be really appreciated!

  51. hey there and thank you for your info – I have certainly picked up anything new from right here.

    I did however expertise several technical points using
    this site, as I experienced to reload the web site lots
    of times previous to I could get it to load correctly.
    I had been wondering if your web hosting is OK?
    Not that I’m complaining, but sluggish loading instances times will sometimes
    affect your placement in google and could damage your quality score if advertising and marketing with Adwords.
    Well I’m adding this RSS to my e-mail and can look out for much
    more of your respective fascinating content. Ensure that you update
    this again soon.

  52. Excellent article. Keep posting such kind of information on your site.
    Im really impressed by your site.
    Hey there, You have done an excellent job.
    I will definitely digg it and individually suggest to my friends.
    I am sure they’ll be benefited from this site.

  53. hey there and thank you for your info – I’ve
    certainly picked up something new from right here.
    I did however expertise some technical points using this site,
    since I experienced to reload the site lots of times previous to I could get it to load properly.
    I had been wondering if your web host is OK? Not that I’m complaining, but
    slow loading instances times will sometimes affect your placement in google
    and can damage your quality score if ads and marketing with Adwords.
    Well I’m adding this RSS to my email and can look out for much more of your respective intriguing content.
    Ensure that you update this again soon.

  54. Hi, I do believe this is a great blog. I stumbledupon it 😉
    I am going to come back yet again since i have bookmarked it.
    Money and freedom is the best way to change, may you be rich and continue to help other
    people.

  55. Thanks for the marvelous posting! I really enjoyed reading it,
    you’re a great author.I will remember to
    bookmark your blog and will come back sometime soon. I want to
    encourage that you continue your great writing, have a nice weekend!

  56. Hey there! I’ve been following your blog for a long time now and finally got the bravery to go ahead and give you a shout out from
    Houston Tx! Just wanted to say keep up the good job!

  57. Hello there, just became alert to your blog through Google, and found that it is truly
    informative. I am gonna watch out for brussels. I’ll be grateful if you continue
    this in future. Numerous people will be benefited from
    your writing. Cheers!

  58. Its like you read my mind! You seem to know so much about this,
    like you wrote the book in it or something. I think that you could do with a
    few pics to drive the message home a little bit, but instead of that, this is wonderful blog.
    A great read. I will definitely be back.

  59. Hi there! This is kind of off topic but I need some guidance from an established blog.
    Is it hard to set up your own blog? I’m not very techincal but I
    can figure things out pretty fast. I’m thinking about making my own but I’m not
    sure where to begin. Do you have any tips or
    suggestions? Appreciate it

  60. Hey I know this is off topic but I was wondering if you knew
    of any widgets I could add to my blog that automatically tweet my newest
    twitter updates. I’ve been looking for a plug-in like this for quite some time and was hoping maybe you would have some
    experience with something like this. Please
    let me know if you run into anything. I truly enjoy reading your blog and I look forward
    to your new updates.

  61. Hey there! This is my 1st comment here so I just wanted to give a quick shout out and tell
    you I really enjoy reading through your blog posts. Can you recommend
    any other blogs/websites/forums that go over the same topics?
    Appreciate it!

  62. Greetings, I do think your blog might be having internet
    browser compatibility problems. When I take a look at your website in Safari, it looks fine but when opening in Internet Explorer,
    it has some overlapping issues. I simply wanted to give you a quick heads up!
    Other than that, wonderful blog!

  63. Hmm is anyone else experiencing 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 suggestions would be greatly appreciated.

  64. I don’t know whether it’s just me or if everyone
    else encountering problems with your site. It appears like some of the text within your posts are running off the
    screen. Can someone else please provide feedback and let me know if this is happening to them as well?
    This could be a problem with my web browser because I’ve had this happen previously.

    Cheers

  65. Hello! I know this is kind of 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 issues 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.

  66. Have you ever considered publishing an e-book or guest authoring on other sites?
    I have a blog based upon on the same ideas you discuss and would really like to have you share some
    stories/information. I know my audience would value your work.
    If you are even remotely interested, feel free to shoot me
    an e mail.

  67. Normally I don’t learn article on blogs, however I wish to
    say that this write-up very compelled me to take a look at and do it!
    Your writing taste has been surprised me. Thanks, very great post.

  68. Definitely imagine that which you stated. Your favourite reason seemed to
    be on the web the easiest factor to keep in mind of. I say to you,
    I certainly get irked while other people consider concerns that
    they just do not know about. You controlled to hit the nail upon the top and also defined out the entire thing with
    no need side-effects , people can take a signal.
    Will likely be again to get more. Thank you

  69. Excellent goods from you, man. I’ve take note your stuff prior to and you
    are simply extremely magnificent. I really like what you
    have obtained here, certainly like what you’re stating and the way through which you say it.
    You’re making it entertaining and you still care for to keep it sensible.

    I cant wait to learn much more from you. That is actually a
    wonderful web site.

  70. Heya this is somewhat 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 guidance from someone with experience.
    Any help would be greatly appreciated!

  71. I think what you said was actually very logical. But,
    what about this? suppose you were to create a killer headline?
    I mean, I don’t wish to tell you how to run your blog, but suppose you added a title to possibly get a person’s attention? I mean Tarcza 4.0
    – wytyczne w zakresie podatków – Ecovis is a little vanilla.
    You should look at Yahoo’s front page and watch how they create post headlines to
    get people interested. You might add a related video or a
    picture or two to grab readers excited about what you’ve written. In my opinion, it would bring your website a little bit more interesting.

  72. hello there and thank you for your info – I’ve
    definitely picked up something new from right here. I did
    however expertise a few technical points using this web site, since
    I experienced to reload the web site lots of times previous to I
    could get it to load properly. I had been wondering if your hosting is OK?
    Not that I am complaining, but slow loading instances times will sometimes affect
    your placement in google and can damage your high quality score if advertising and marketing with Adwords.
    Anyway I am adding this RSS to my email and could look out for much more of your
    respective intriguing content. Make sure you update this again soon.

  73. exciting review. Moreover visit your individual site that could be performed slot online pulsa.
    This incredible internet site has received interest from judi slot online playing members in Indonesia.

    In that respect there are usually a lot of expected promos once
    you join lately.

  74. important review. In addition visit our site to understand slot via pulsa.
    This incredible website has received recognition by agen slot pulsa game playing people in Dalam negri.
    Now there tend to be quite a few beautiful
    promos if however , you join right now.

  75. Hello there! I know this is kind of off topic but I was wondering if you knew where I could get a captcha plugin for
    my comment form? I’m using the same blog platform as yours and I’m having problems finding one?
    Thanks a lot!

  76. Good post. I learn something totally new and challenging on websites I stumbleupon everyday.
    It will always be exciting to read content from other authors and
    use a little something from other sites.

    My web page link s128

  77. Do you have a spam issue on this website; I also am a blogger,
    and I was curious about your situation; many of us have developed some nice methods and we are looking to swap methods with others, please shoot me an email if interested.

  78. Its like you read my mind! You seem to know
    so much about this, like you wrote the book in it or something.
    I think that you could do with some pics to drive the message
    home a little bit, but instead of that, this is excellent blog.
    A great read. I will certainly be back.

  79. Attractive section of content. I just stumbled upon your
    website and in accession capital to assert that I acquire in fact enjoyed
    account your blog posts. Anyway I’ll be subscribing to your feeds
    and even I achievement you access consistently fast.

  80. I delight in, lead to I discovered exactly what
    I used to be looking for. You’ve ended my 4 day lengthy hunt!
    God Bless you man. Have a nice day. Bye

  81. I was curious if you ever thought of changing the page layout of your website?
    Its very well written; I love what youve got to say.
    But maybe you could a little more in the way of content so people could connect with it better.
    Youve got an awful lot of text for only having one or two images.
    Maybe you could space it out better?

  82. Pretty element of content. I just stumbled upon your weblog and in accession capital to claim that I get actually loved account your blog posts.
    Anyway I will be subscribing on your feeds and even I success you get entry to
    persistently rapidly.

  83. Excellent beat ! I would like to apprentice even as you amend your web site, how could i subscribe for a blog web site?
    The account helped me a applicable deal. I were a little bit familiar of
    this your broadcast offered shiny clear idea

  84. Woah! I’m really enjoying the template/theme of this
    website. It’s simple, yet effective. A lot of times it’s very difficult to get that „perfect balance” between superb usability and visual appeal.
    I must say that you’ve done a fantastic job with this. Also, the blog loads super quick for me on Firefox.
    Outstanding Blog!

  85. certainly like your web site but you have to take a look
    at the spelling on several of your posts. Several of them are rife with spelling problems and I to find it very troublesome to tell the truth on the
    other hand I will surely come back again.

  86. I do not even know how I ended up here, but I thought this post was
    good. I do not know who you are but certainly you are going to a famous blogger if you aren’t
    already 😉 Cheers!

  87. I am not sure where you are getting your information, but great topic.
    I needs to spend some time learning more or understanding more.
    Thanks for great information I was looking for this info for my mission.

  88. May I simply just say what a comfort to find an individual who truly knows what they’re talking about over the internet.
    You definitely realize how to bring an issue to light and make it important.
    More and more people must check this out and understand
    this side of your story. I was surprised that you are not more popular since
    you most certainly have the gift.

  89. My relatives always say that I am killing my time
    here at web, but I know I am getting experience all the time by reading such pleasant articles or
    reviews.

  90. At this time it appears like Drupal is the best blogging platform
    available right now. (from what I’ve read) Is that what
    you’re using on your blog?

  91. intriguing review. In addition visit the site which may be gamed agen slot.
    These pages has received good reputation coming from Joker123 gambling cricket fanatics in Dalam negeri.
    At this time there are usually many attractive promos if you join at this time.

  92. Hey I know this is off topic but I was wondering
    if you knew of any widgets I could add to my blog that automatically tweet my
    newest twitter updates. I’ve been looking for a plug-in like
    this for quite some time and was hoping maybe you would have some experience with something like this.
    Please let me know if you run into anything. I truly enjoy reading your blog and I look forward to
    your new updates.

  93. Nice post. I was checking constantly this blog and I’m impressed!
    Extremely useful information particularly the last part 🙂 I care for such info a lot.
    I was seeking this particular information for a long
    time. Thank you and good luck.

  94. Howdy! This post couldn’t be written any better! Reading this post reminds me
    of my good old room mate! He always kept chatting about this.
    I will forward this post to him. Pretty sure he will have
    a good read. Thanks for sharing!

  95. You really make it seem so easy along with your presentation however I find this matter
    to be actually one thing that I believe I’d never understand.
    It kind of feels too complicated and extremely wide for me.
    I’m taking a look ahead in your subsequent put
    up, I’ll try to get the hang of it!

  96. Unquestionably believe that which you stated. Your favorite
    reason seemed to be on the web the simplest thing to be aware of.
    I say to you, I definitely get annoyed while people consider worries that
    they plainly don’t know about. You managed to hit the
    nail upon the top and defined out the whole thing without having side-effects ,
    people could take a signal. Will likely be back to get more.
    Thanks

  97. Very good website you have here but I was wanting to know if you knew of any community forums that cover the same
    topics talked about here? I’d really love to be a part of
    group where I can get comments from other experienced individuals
    that share the same interest. If you have any recommendations, please let me know.

    Bless you!

  98. Hi there just wanted to give you a brief heads up and let
    you know a few of the pictures aren’t loading properly.

    I’m not sure why but I think its a linking issue. I’ve tried it in two different web browsers and both show the same results.

  99. fascinating review. In the same way visit our site that could be
    enjoyed slot pulsa online. This site has received popularity from judi
    slot wagering competitors in Negara sendiri. There
    are several intriguing promos in case join today.

  100. hey there and thank you for your info – I have definitely picked up anything new from
    right here. I did however expertise several technical issues using this
    web site, since I experienced to reload the website a lot of times previous to
    I could get it to load correctly. I had been wondering if your hosting is OK?
    Not that I’m complaining, but slow loading instances times will often affect your placement in google and
    could damage your high quality score if ads and marketing with Adwords.
    Well I am adding this RSS to my e-mail and can look out for much
    more of your respective interesting content.
    Make sure you update this again very soon.

  101. you are actually a excellent webmaster. The site loading
    pace is incredible. It seems that you are doing any unique trick.
    Also, The contents are masterwork. you have performed a fantastic task on this topic!

  102. What’s Happening i am new to this, I stumbled upon this I’ve
    found It absolutely useful and it has aided me out
    loads. I am hoping to give a contribution & help other customers like its helped
    me. Good job.

  103. really interesting review. In addition visit often the site to get
    situs slot online. The below web page has received conclusion from
    the bandar slot casino members in Dalam negeri. Truth be told
    there will be a few stimulating promos must anyone ever previously join right now.

  104. Howdy I am so thrilled I found your website, I really found you by
    error, while I was looking on Google for something else, Anyways I am here now and would just like to say
    cheers for a remarkable post and a all round exciting blog (I also
    love the theme/design), I don’t have time to browse it all
    at the moment but I have bookmarked it and also added your RSS feeds, so when I have time I
    will be back to read a lot more, Please do keep up the superb
    b.

  105. After I originally left a comment I seem to have clicked the -Notify me
    when new comments are added- checkbox and from now on whenever a comment is added I receive four emails with the same comment.

    There has to be an easy method you are able
    to remove me from that service? Appreciate it!

  106. Aw, this was an incredibly good post. Taking
    a few minutes and actual effort to make a really good article… but what can I say… I put things off a whole lot and never seem to get nearly
    anything done.

  107. Wonderful beat ! I wish to apprentice while you amend your website, how could i subscribe for
    a blog web site? The account aided me a acceptable deal.
    I had been tiny bit acquainted of this your broadcast offered bright clear idea

  108. Your style is really unique in comparison to other people I’ve read stuff from.

    Many thanks for posting when you have the opportunity, Guess I will just bookmark this web site.

  109. In Yeabunny, we believe that amateur porn is a special experience showing how real sex, masturbation, or sexual experimentation can look like. However, with our day-to-day website development and content production, we finally faced a wall that we can not jump over alone. That is why we are looking for content creators that will partner with us and create the best place for amateur porn producers. https://yeabunny.com/sell-porn/

  110. Greetings from Idaho! I’m bored to death at work so I decided to browse your
    site on my iphone during lunch break. I love the
    knowledge you present here and can’t wait to take a
    look when I get home. I’m amazed at how quick your blog loaded on my cell phone ..
    I’m not even using WIFI, just 3G .. Anyhow, excellent site!

Dodaj komentarz

Twój adres e-mail nie zostanie opublikowany. Wymagane pola są oznaczone *