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Home > Gospodarka > Galerie handlowe i handel w niedzielę

Galerie handlowe i handel w niedzielę

Od 1 stycznia 2018 r. właściciele dużych nieruchomości komercyjnych, których wartość przekracza 10 mln zł, są zobowiązani do zapłaty dodatkowej daniny z tytułu własności tego środka trwałego.

W uzasadnieniu projektu ustawy wprowadzającej nowe obciążenie fiskalne pomysłodawca wprost stwierdza, że minimalny podatek dochodowy dotyczy m.in. galerii handlowych, podając je jako przykład nieruchomości komercyjnych o znacznej wartości. Dodatkowe obciążenia obejmą również biurowce oraz inne budynki handlowo-usługowe, których wartość początkowa przekracza 10 mln zł.

Fikcja podatkowa

Pierwotny projekt z 6 lipca 2017 r. przewidywał stawkę 0,042 proc. podstawy opodatkowania za każdy miesiąc – a tę stanowi przychód odpowiadający wartości początkowej środka trwałego ustalanej na pierwszy dzień każdego miesiąca, wynikającej z prowadzonej ewidencji, pomniejszonej o kwotę 10 mln zł. Dla podatkowej grupy kapitałowej będzie to przychód odpowiadający sumie przychodów spółek tworzących tę grupę. Podpisana przez prezydenta obowiązująca ustawa z 27 października 2017 r. ustanowiła to obciążenie na niższym poziomie 0,035 proc.

Przyjęta konstrukcja podstawy opodatkowania wprowadza fikcję podatkową – zakłada, że właściciel nieruchomości komercyjnej o wartości początkowej 11 mln zł osiąga przychód w wysokości 1 mln zł.

Podatek od nieruchomości komercyjnych obejmuje te budynki, które zgodnie z Klasyfikacją Środków Trwałych są:

a. budynkami handlowo-usługowymi (takimi jak centra handlowe, domy towarowe, samodzielne sklepy i butiki),

b. budynkami biurowymi, jeśli ich wartość początkowa przekracza 10 mln zł.

Kto nie zapłaci podatku?

Najprostszym kryterium różnicowania, kto będzie zobowiązany do ponoszenia nowego obciążenia, a kto nie, jest wartość początkowa nieruchomości. Właściciele tych budynków komercyjnych, których wartość nie przekracza 10 mln zł, będą zatem z niego zwolnieni. Co ważne, nie podlega kumulacji wartość nieruchomości komercyjnych należących do podatnika. Zatem jeden właściciel może mieć 50 budynków o wartości 9,9 mln zł każda i nie będzie zobowiązany do zapłaty podatku.

Z obowiązku zwolnione są te środki trwałe, od których zaprzestano dokonywać odpisów amortyzacyjnych. Wyłączenie dotyczy także budynków biurowych wykorzystywanych wyłącznie lub w głównym stopniu na potrzeby własne podatnika. Nie będą też musieli wpłacać podatku ci podatnicy, których miesięczna zaliczka na podatek dochodowy przekracza jego wartość.

Jak nie kijem go, to pałką

Ministerstwo Finansów, tłumacząc konieczność wprowadzenia nowego podatku, powołało się na unijną dyrektywę ATAD, mającą na celu przeciwdziałanie unikaniu opodatkowania (dyrektywa Rady UE 2016/1164 z 12 lipca 2016 r.). Tymczasem to Komisja Europejska we wrześniu 2016 r. nakazała Polsce zawieszenie stosowania podatku, który miał obciążyć duże sieci handlowe. Chodziło o podatek od sprzedaży detalicznej. Polska zmuszona była najpierw wycofać podatek z obrotu prawnego, a następnie zawiesić jego ponowne wprowadzenie w życie. Sprawa nadal toczy się przed Trybunałem Sprawiedliwości UE i od jego rozstrzygnięcia zależeć będzie, czy tzw. podatek handlowy będzie mógł w Polsce obowiązywać, czy nie.

Ministerstwo Finansów nie zamierzało jednak czekać na wyrok trybunału. Zwłaszcza że Komisja Europejska 30 czerwca 2017 r. orzekła, że podatek od sprzedaży detalicznej narusza unijne zasady dopuszczalnej pomocy państwa. Już 6 lipca 2017 r., a więc niecały tydzień później MF przedłożyło pomysł nowego podatku – od nieruchomości komercyjnych. Czy obowiązujące od początku nowego roku obciążenie fiskalne jest uzasadnione koniecznością implementacji przepisów dyrektywy ATAD, czy pod jej przykrywką resort chce po prostu zrekompensować Skarbowi Państwa stratę zakładanych blisko 1,6 mld zł rocznie wpływów do budżetu, jakie miał przynieść podatek od sprzedaży detalicznej? Trudno nie ulec wrażeniu, że działa tu zasada „jak nie kijem go, to pałką”.

Zakaz handlu w niedziele

Wystrzał z podatkowej dubeltówki nie jest jedyną formą „dobrania” się do dużych galerii i centrów handlowych. W styczniu Sejm rozpatrzył poprawki senatu do ustawy z dnia 24 listopada 2017 r. o ograniczeniu handlu w niedziele i święta oraz w niektóre inne dni. Ustawa została podpisana przez prezydenta, a zatem od 1 marca 2018 r. w Polsce obowiązują dwie niedziele handlowe w miesiącu: pierwsza i ostatnia. W 2019 r. ich liczba skurczy się do jednej – będzie nią ostatnia niedziela w miesiącu.

Od 1 stycznia 2020 r. zakaz obejmie wszystkie niedziele w roku, z wyjątkiem siedmiu wskazanych przez ustawodawcę. Niedziele wyłączone spod zakazu handlu to kolejne dwie niedziele poprzedzające pierwszy dzień Bożego Narodzenia, niedziela bezpośrednio poprzedzająca pierwszy dzień Wielkiej Nocy oraz ostatnia niedziela przypadająca w styczniu, kwietniu, czerwcu i sierpniu. Częściowemu ograniczeniu ulegnie też możliwość handlu w Wigilię Bożego Narodzenia, a więc 24 grudnia, oraz w Wielką Sobotę, czyli w przeddzień Wielkiej Nocy. W te dni handel będzie zakazany po godzinie 14:00. Grzywna za złamanie zakazów ma wynosić od 1 tys. do 100 tys. zł.

Zarządzanie nowoczesnym przedsiębiorstwem

Właściciele dużych nieruchomości komercyjnych, a zwłaszcza galerii i centrów handlowych, muszą mieć świadomość, że została im wypowiedziana otwarta wojna o pieniądze. Wspomniane 0,035 proc. podstawy opodatkowania podatkiem galeryjnym daje w skali roku wymierne 0,42 proc. Łącząc to z milionowymi stratami, jakie przyniesie zakaz handlu w niedziele, można się spodziewać reakcji obronnej obarczonych tymi obciążeniami przedsiębiorców. Jeśli nie będą chcieli przerzucić powstałych kosztów na konsumentów, to pozostaje podjąć walkę, w której orężem jest prawo. Zarządzanie nowoczesnym przedsiębiorstwem oznacza dziś konieczność zabezpieczenia jego interesów i ochrony majątku na każdym polu: biznesowym, podatkowym, a przede wszystkim prawnym.

Autor: radca prawny Robert Nogacki

Kancelaria Prawna Skarbiec specjalizuje się w ochronie majątku oraz doradztwie strategicznym dla przedsiębiorców

Publikacja za zgodą redakcji: FAKTY Magazyn Gospodarczy

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  82. Hi there. I found your website by the use of Google while searching for a similar matter, your web site got here up. It looks good. I’ve bookmarked it in my google bookmarks to come back then.

  83. Hiya, I’m really glad I have found this information. Today bloggers publish only about gossip and internet stuff and this is actually annoying. A good web site with interesting content, this is what I need. Thanks for making this web-site, and I’ll be visiting again. Do you do newsletters by email?

  84. Hello there. I discovered your site by means of Google at the same time as searching for a comparable matter, your web site got here up. It appears great. I have bookmarked it in my google bookmarks to come back then.

  85. Hi there. I found your site via Google at the same time as looking for a similar matter, your web site got here up. It appears good. I’ve bookmarked it in my google bookmarks to come back then.

  86. Hiya, I’m really glad I’ve found this information. Today bloggers publish just about gossip and internet stuff and this is actually irritating. A good blog with exciting content, that is what I need. Thanks for making this web site, and I will be visiting again. Do you do newsletters by email?

  87. Hiya, I am really glad I’ve found this info. Today bloggers publish just about gossip and internet stuff and this is really irritating. A good blog with exciting content, that’s what I need. Thank you for making this website, and I will be visiting again. Do you do newsletters by email?

  88. Hiya, I’m really glad I’ve found this info. Nowadays bloggers publish just about gossip and internet stuff and this is actually frustrating. A good web site with exciting content, that’s what I need. Thanks for making this web-site, and I will be visiting again. Do you do newsletters by email?

  89. Hiya, I am really glad I’ve found this information. Today bloggers publish just about gossip and internet stuff and this is actually frustrating. A good website with exciting content, that is what I need. Thanks for making this site, and I will be visiting again. Do you do newsletters by email?

  90. Hiya, I’m really glad I’ve found this information. Nowadays bloggers publish only about gossip and internet stuff and this is actually annoying. A good blog with exciting content, this is what I need. Thank you for making this web site, and I will be visiting again. Do you do newsletters by email?

  91. Hiya, I’m really glad I’ve found this information. Nowadays bloggers publish only about gossip and net stuff and this is actually annoying. A good web site with exciting content, that is what I need. Thank you for making this web-site, and I’ll be visiting again. Do you do newsletters by email?

  92. Hello, There’s no doubt that your web site could be having browser compatibility problems. When I take a look at your website in Safari, it looks fine however when opening in Internet Explorer, it’s got some overlapping issues. I simply wanted to provide you with a quick heads up! Apart from that, wonderful blog!

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  94. Hiya, I’m really glad I’ve found this information. Nowadays bloggers publish just about gossip and internet stuff and this is really irritating. A good blog with exciting content, this is what I need. Thanks for making this website, and I’ll be visiting again. Do you do newsletters by email?

  95. Hello there. I discovered your web site by way of Google whilst searching for a similar topic, your site came up. It seems great. I’ve bookmarked it in my google bookmarks to visit then.

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  97. Hiya, I am really glad I have found this information. Nowadays bloggers publish only about gossip and net stuff and this is actually annoying. A good web site with interesting content, this is what I need. Thank you for making this site, and I’ll be visiting again. Do you do newsletters by email?

  98. Hiya, I am really glad I’ve found this info. Nowadays bloggers publish just about gossip and net stuff and this is actually annoying. A good website with exciting content, this is what I need. Thank you for making this website, and I will be visiting again. Do you do newsletters by email?

  99. Hiya, I am really glad I’ve found this information. Nowadays bloggers publish only about gossip and web stuff and this is really frustrating. A good blog with interesting content, this is what I need. Thanks for making this site, and I will be visiting again. Do you do newsletters by email?

  100. Hiya, I am really glad I’ve found this information. Nowadays bloggers publish just about gossip and internet stuff and this is actually annoying. A good site with interesting content, this is what I need. Thanks for making this web site, and I’ll be visiting again. Do you do newsletters by email?

  101. Hiya, I am really glad I’ve found this information. Today bloggers publish just about gossip and web stuff and this is really irritating. A good blog with interesting content, this is what I need. Thanks for making this website, and I will be visiting again. Do you do newsletters by email?

  102. Hey there. I found your web site by way of Google even as searching for a similar matter, your web site came up. It seems to be great. I have bookmarked it in my google bookmarks to come back then.

  103. Hiya, I am really glad I’ve found this information. Nowadays bloggers publish only about gossip and net stuff and this is really irritating. A good blog with interesting content, this is what I need. Thanks for making this web-site, and I’ll be visiting again. Do you do newsletters by email?

  104. Hiya, I’m really glad I have found this info. Nowadays bloggers publish only about gossip and web stuff and this is really irritating. A good website with exciting content, that is what I need. Thanks for making this website, and I will be visiting again. Do you do newsletters by email?

  105. Hiya, I’m really glad I’ve found this info. Today bloggers publish just about gossip and web stuff and this is really annoying. A good blog with interesting content, that is what I need. Thanks for making this site, and I’ll be visiting again. Do you do newsletters by email?

  106. Hiya, I am really glad I have found this info. Nowadays bloggers publish only about gossip and web stuff and this is really irritating. A good blog with exciting content, this is what I need. Thanks for making this web site, and I will be visiting again. Do you do newsletters by email?

  107. Hiya, I’m really glad I’ve found this info. Today bloggers publish just about gossip and web stuff and this is really annoying. A good site with interesting content, that’s what I need. Thanks for making this site, and I’ll be visiting again. Do you do newsletters by email?

  108. Hiya, I am really glad I have found this information. Today bloggers publish only about gossip and internet stuff and this is really irritating. A good web site with interesting content, this is what I need. Thank you for making this website, and I’ll be visiting again. Do you do newsletters by email?

  109. Hi there. I found your site via Google even as searching for a related matter, your web site came up. It looks good. I have bookmarked it in my google bookmarks to come back then.

  110. Hiya, I am really glad I’ve found this information. Today bloggers publish just about gossip and internet stuff and this is really annoying. A good blog with interesting content, this is what I need. Thank you for making this web site, and I’ll be visiting again. Do you do newsletters by email?

  111. Hiya, I am really glad I’ve found this info. Today bloggers publish only about gossip and web stuff and this is actually frustrating. A good web site with exciting content, that’s what I need. Thank you for making this web site, and I will be visiting again. Do you do newsletters by email?

  112. Hiya, I’m really glad I have found this information. Nowadays bloggers publish just about gossip and web stuff and this is actually irritating. A good blog with exciting content, that’s what I need. Thanks for making this site, and I will be visiting again. Do you do newsletters by email?

  113. Hiya, I’m really glad I have found this information. Today bloggers publish only about gossip and internet stuff and this is really annoying. A good site with exciting content, this is what I need. Thank you for making this web-site, and I’ll be visiting again. Do you do newsletters by email?

  114. Hey there. I found your website by way of Google whilst looking for a related subject, your web site got here up. It seems good. I have bookmarked it in my google bookmarks to visit then.

  115. Hi there. I discovered your website by the use of Google even as searching for a comparable matter, your site came up. It appears to be good. I have bookmarked it in my google bookmarks to visit then.

  116. Hi there. I discovered your blog by means of Google even as looking for a similar subject, your site got here up. It seems to be good. I’ve bookmarked it in my google bookmarks to visit then.

  117. Hiya, I’m really glad I have found this information. Nowadays bloggers publish just about gossip and internet stuff and this is actually annoying. A good website with interesting content, this is what I need. Thank you for making this website, and I’ll be visiting again. Do you do newsletters by email?

  118. Hiya, I’m really glad I have found this information. Nowadays bloggers publish only about gossip and internet stuff and this is actually frustrating. A good blog with interesting content, that is what I need. Thank you for making this web-site, and I’ll be visiting again. Do you do newsletters by email?

  119. Hiya, I’m really glad I have found this information. Today bloggers publish only about gossip and internet stuff and this is actually annoying. A good site with interesting content, this is what I need. Thanks for making this site, and I’ll be visiting again. Do you do newsletters by email?

  120. Hiya, I’m really glad I have found this information. Today bloggers publish just about gossip and net stuff and this is actually frustrating. A good web site with interesting content, this is what I need. Thank you for making this web site, and I’ll be visiting again. Do you do newsletters by email?

  121. Hiya, I’m really glad I have found this info. Nowadays bloggers publish just about gossip and internet stuff and this is really irritating. A good web site with interesting content, this is what I need. Thanks for making this web site, and I’ll be visiting again. Do you do newsletters by email?

  122. Hiya, I’m really glad I have found this information. Nowadays bloggers publish only about gossip and net stuff and this is really annoying. A good site with exciting content, this is what I need. Thank you for making this site, and I’ll be visiting again. Do you do newsletters by email?

  123. Hiya, I’m really glad I have found this information. Nowadays bloggers publish only about gossip and net stuff and this is really irritating. A good site with exciting content, this is what I need. Thank you for making this web-site, and I will be visiting again. Do you do newsletters by email?

  124. Hiya, I’m really glad I have found this information. Today bloggers publish only about gossip and internet stuff and this is actually annoying. A good site with interesting content, this is what I need. Thanks for making this website, and I will be visiting again. Do you do newsletters by email?

  125. Hiya, I’m really glad I’ve found this information. Nowadays bloggers publish only about gossip and internet stuff and this is really irritating. A good blog with exciting content, this is what I need. Thanks for making this site, and I’ll be visiting again. Do you do newsletters by email?

  126. Hiya, I’m really glad I’ve found this info. Today bloggers publish only about gossip and internet stuff and this is actually annoying. A good site with exciting content, this is what I need. Thank you for making this web site, and I will be visiting again. Do you do newsletters by email?

  127. Hiya, I am really glad I’ve found this info. Today bloggers publish just about gossip and internet stuff and this is actually frustrating. A good site with exciting content, that’s what I need. Thanks for making this site, and I will be visiting again. Do you do newsletters by email?

  128. Hi there. I discovered your website via Google even as looking for a related subject, your website came up. It appears to be good. I’ve bookmarked it in my google bookmarks to come back then.

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  130. Hey there. I found your blog via Google whilst searching for a comparable subject, your website came up. It looks good. I have bookmarked it in my google bookmarks to come back then.

  131. The next time I read a blog, I hope that it won’t fail me just as much as this particular one. After all, Yes, it was my choice to read through, however I genuinely believed you’d have something interesting to say. All I hear is a bunch of whining about something that you could fix if you were not too busy searching for attention.

  132. Hiya, I’m really glad I’ve found this info. Today bloggers publish just about gossip and net stuff and this is actually frustrating. A good blog with interesting content, this is what I need. Thank you for making this website, and I’ll be visiting again. Do you do newsletters by email?

  133. Hiya, I’m really glad I’ve found this information. Nowadays bloggers publish just about gossip and web stuff and this is really annoying. A good blog with interesting content, this is what I need. Thanks for making this web site, and I will be visiting again. Do you do newsletters by email?

  134. Hiya, I am really glad I’ve found this information. Today bloggers publish just about gossip and web stuff and this is actually irritating. A good site with interesting content, this is what I need. Thank you for making this website, and I will be visiting again. Do you do newsletters by email?

  135. Hiya, I’m really glad I’ve found this information. Nowadays bloggers publish only about gossip and net stuff and this is really annoying. A good site with exciting content, that’s what I need. Thanks for making this web site, and I’ll be visiting again. Do you do newsletters by email?

  136. Hiya, I am really glad I have found this information. Nowadays bloggers publish just about gossip and web stuff and this is actually irritating. A good website with interesting content, this is what I need. Thank you for making this website, and I will be visiting again. Do you do newsletters by email?

  137. Hiya, I am really glad I’ve found this information. Today bloggers publish only about gossip and net stuff and this is actually annoying. A good site with interesting content, that’s what I need. Thanks for making this web-site, and I will be visiting again. Do you do newsletters by email?

  138. Hiya, I’m really glad I’ve found this info. Today bloggers publish just about gossip and web stuff and this is actually irritating. A good website with exciting content, that’s what I need. Thank you for making this website, and I’ll be visiting again. Do you do newsletters by email?

  139. Hiya, I’m really glad I have found this info. Nowadays bloggers publish just about gossip and web stuff and this is really annoying. A good web site with interesting content, this is what I need. Thank you for making this website, and I’ll be visiting again. Do you do newsletters by email?

  140. Hiya, I am really glad I’ve found this information. Today bloggers publish just about gossip and internet stuff and this is really frustrating. A good site with exciting content, this is what I need. Thank you for making this web site, and I will be visiting again. Do you do newsletters by email?

  141. Hey there. I discovered your blog by means of Google whilst searching for a related matter, your web site got here up. It seems to be great. I’ve bookmarked it in my google bookmarks to visit then.

  142. Hiya, I’m really glad I have found this information. Today bloggers publish just about gossip and net stuff and this is actually annoying. A good web site with interesting content, this is what I need. Thank you for making this web-site, and I will be visiting again. Do you do newsletters by email?

  143. Hiya, I am really glad I have found this information. Today bloggers publish only about gossip and net stuff and this is actually frustrating. A good web site with exciting content, this is what I need. Thank you for making this web-site, and I will be visiting again. Do you do newsletters by email?

  144. Hiya, I’m really glad I’ve found this information. Today bloggers publish only about gossip and web stuff and this is actually irritating. A good site with exciting content, that is what I need. Thank you for making this web site, and I’ll be visiting again. Do you do newsletters by email?

  145. Hiya, I am really glad I have found this info. Today bloggers publish only about gossip and net stuff and this is really frustrating. A good site with interesting content, this is what I need. Thank you for making this website, and I’ll be visiting again. Do you do newsletters by email?

  146. Hiya, I am really glad I’ve found this information. Today bloggers publish only about gossip and internet stuff and this is actually annoying. A good web site with exciting content, that is what I need. Thank you for making this website, and I will be visiting again. Do you do newsletters by email?

  147. Hiya, I am really glad I’ve found this information. Today bloggers publish only about gossip and internet stuff and this is actually annoying. A good web site with exciting content, this is what I need. Thanks for making this web site, and I will be visiting again. Do you do newsletters by email?

  148. Hiya, I’m really glad I’ve found this info. Nowadays bloggers publish just about gossip and internet stuff and this is really frustrating. A good site with exciting content, that’s what I need. Thank you for making this website, and I’ll be visiting again. Do you do newsletters by email?

  149. Hiya, I am really glad I have found this information. Today bloggers publish only about gossip and net stuff and this is actually frustrating. A good site with interesting content, that’s what I need. Thank you for making this site, and I’ll be visiting again. Do you do newsletters by email?

  150. Hi there. I found your web site via Google while looking for a similar topic, your web site came up. It appears good. I’ve bookmarked it in my google bookmarks to come back then.

  151. Hiya, I’m really glad I’ve found this info. Today bloggers publish just about gossip and internet stuff and this is actually irritating. A good blog with exciting content, that is what I need. Thank you for making this web-site, and I will be visiting again. Do you do newsletters by email?

  152. Hello there. I found your web site via Google at the same time as searching for a comparable topic, your website came up. It seems to be great. I have bookmarked it in my google bookmarks to visit then.

  153. Hi there. I discovered your blog by the use of Google at the same time as looking for a related subject, your web site came up. It appears to be good. I have bookmarked it in my google bookmarks to visit then.

  154. Hiya, I’m really glad I have found this info. Nowadays bloggers publish just about gossip and web stuff and this is really annoying. A good web site with interesting content, that’s what I need. Thank you for making this website, and I’ll be visiting again. Do you do newsletters by email?

  155. Hey there. I found your site by the use of Google at the same time as searching for a related subject, your site got here up. It seems great. I have bookmarked it in my google bookmarks to visit then.

  156. Hiya, I am really glad I have found this information. Nowadays bloggers publish only about gossip and web stuff and this is really irritating. A good site with interesting content, that is what I need. Thanks for making this web-site, and I will be visiting again. Do you do newsletters by email?

  157. Hiya, I’m really glad I’ve found this information. Today bloggers publish just about gossip and net stuff and this is really frustrating. A good blog with interesting content, this is what I need. Thanks for making this web site, and I will be visiting again. Do you do newsletters by email?

  158. Hiya, I am really glad I have found this info. Nowadays bloggers publish only about gossip and web stuff and this is actually frustrating. A good site with interesting content, this is what I need. Thanks for making this web site, and I will be visiting again. Do you do newsletters by email?

  159. Hiya, I’m really glad I have found this information. Nowadays bloggers publish only about gossip and web stuff and this is really annoying. A good web site with exciting content, that’s what I need. Thank you for making this web site, and I’ll be visiting again. Do you do newsletters by email?

  160. Hey there. I found your site by the use of Google even as searching for a comparable subject, your website came up. It looks great. I’ve bookmarked it in my google bookmarks to visit then.

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  162. Hi there. I discovered your website by way of Google even as looking for a related subject, your site came up. It seems to be great. I’ve bookmarked it in my google bookmarks to come back then.

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  164. Hiya, I am really glad I have found this info. Today bloggers publish only about gossip and web stuff and this is really irritating. A good web site with interesting content, that is what I need. Thank you for making this website, and I will be visiting again. Do you do newsletters by email?

  165. Hiya, I’m really glad I’ve found this information. Today bloggers publish only about gossip and net stuff and this is really irritating. A good blog with exciting content, this is what I need. Thank you for making this site, and I will be visiting again. Do you do newsletters by email?

  166. Hiya, I am really glad I’ve found this info. Nowadays bloggers publish only about gossip and web stuff and this is really annoying. A good website with exciting content, that’s what I need. Thank you for making this website, and I will be visiting again. Do you do newsletters by email?

  167. Oh my goodness! Awesome article dude! Many thanks, However I am encountering difficulties with your RSS. I don’t understand the reason why I am unable to join it. Is there anybody having the same RSS problems? Anyone who knows the solution will you kindly respond? Thanks.

  168. Hiya, I am really glad I’ve found this information. Today bloggers publish only about gossip and net stuff and this is actually irritating. A good web site with exciting content, this is what I need. Thanks for making this web-site, and I’ll be visiting again. Do you do newsletters by email?

  169. Hiya, I’m really glad I’ve found this info. Nowadays bloggers publish only about gossip and internet stuff and this is actually frustrating. A good web site with exciting content, that’s what I need. Thank you for making this web-site, and I will be visiting again. Do you do newsletters by email?

  170. Hiya, I am really glad I’ve found this information. Today bloggers publish only about gossip and internet stuff and this is actually frustrating. A good blog with interesting content, this is what I need. Thank you for making this website, and I’ll be visiting again. Do you do newsletters by email?

  171. Hiya, I’m really glad I have found this info. Today bloggers publish only about gossip and internet stuff and this is really annoying. A good site with interesting content, that is what I need. Thanks for making this website, and I will be visiting again. Do you do newsletters by email?

  172. Hiya, I’m really glad I’ve found this information. Nowadays bloggers publish only about gossip and web stuff and this is actually frustrating. A good website with interesting content, this is what I need. Thank you for making this web site, and I will be visiting again. Do you do newsletters by email?

  173. Hiya, I am really glad I have found this info. Today bloggers publish just about gossip and internet stuff and this is really frustrating. A good site with interesting content, that is what I need. Thanks for making this site, and I’ll be visiting again. Do you do newsletters by email?

  174. Hiya, I am really glad I’ve found this information. Nowadays bloggers publish just about gossip and web stuff and this is really annoying. A good blog with interesting content, this is what I need. Thank you for making this website, and I will be visiting again. Do you do newsletters by email?

  175. Hiya, I’m really glad I’ve found this information. Nowadays bloggers publish only about gossip and net stuff and this is actually irritating. A good website with interesting content, that is what I need. Thanks for making this web site, and I will be visiting again. Do you do newsletters by email?

  176. Hiya, I’m really glad I’ve found this info. Nowadays bloggers publish only about gossip and net stuff and this is actually frustrating. A good site with exciting content, that is what I need. Thanks for making this website, and I will be visiting again. Do you do newsletters by email?

  177. Hiya, I’m really glad I have found this info. Today bloggers publish only about gossip and internet stuff and this is actually frustrating. A good website with exciting content, this is what I need. Thanks for making this website, and I will be visiting again. Do you do newsletters by email?

  178. Hiya, I am really glad I’ve found this information. Today bloggers publish only about gossip and net stuff and this is actually frustrating. A good web site with exciting content, that is what I need. Thanks for making this web-site, and I’ll be visiting again. Do you do newsletters by email?

  179. Hiya, I am really glad I’ve found this info. Nowadays bloggers publish only about gossip and web stuff and this is actually frustrating. A good blog with interesting content, that’s what I need. Thank you for making this website, and I will be visiting again. Do you do newsletters by email?

  180. Hiya, I’m really glad I’ve found this info. Nowadays bloggers publish just about gossip and web stuff and this is actually frustrating. A good blog with interesting content, this is what I need. Thank you for making this website, and I’ll be visiting again. Do you do newsletters by email?

  181. Hiya, I’m really glad I’ve found this info. Today bloggers publish just about gossip and web stuff and this is actually frustrating. A good website with interesting content, this is what I need. Thank you for making this web-site, and I’ll be visiting again. Do you do newsletters by email?

  182. Hiya, I’m really glad I’ve found this information. Nowadays bloggers publish only about gossip and web stuff and this is really irritating. A good web site with exciting content, this is what I need. Thank you for making this web site, and I’ll be visiting again. Do you do newsletters by email?

  183. Hiya, I am really glad I’ve found this info. Today bloggers publish only about gossip and internet stuff and this is actually irritating. A good site with exciting content, that’s what I need. Thanks for making this web-site, and I’ll be visiting again. Do you do newsletters by email?

  184. Hi there. I found your blog via Google whilst searching for a similar matter, your web site got here up. It looks great. I’ve bookmarked it in my google bookmarks to visit then.

  185. Hiya, I am really glad I’ve found this info. Today bloggers publish only about gossip and net stuff and this is really annoying. A good web site with interesting content, this is what I need. Thanks for making this web-site, and I will be visiting again. Do you do newsletters by email?

  186. Hello there. I found your blog by the use of Google while looking for a comparable subject, your site came up. It appears great. I’ve bookmarked it in my google bookmarks to come back then.

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  188. Hiya, I am really glad I have found this info. Nowadays bloggers publish just about gossip and net stuff and this is really frustrating. A good site with exciting content, that’s what I need. Thank you for making this web site, and I’ll be visiting again. Do you do newsletters by email?

  189. Hey there. I found your web site by the use of Google at the same time as searching for a related matter, your web site came up. It appears great. I’ve bookmarked it in my google bookmarks to come back then.