STJ afasta incidência de ISS sobre serviços prestados para o exterior

STJ afasta incidência de ISS sobre serviços prestados para o exterior

Por |

Por Adriana Aguiar | De São Paulo

O Superior Tribunal de Justiça (STJ) reconheceu, em recente julgamento, que não incide ISS sobre valores de serviços prestados para o exterior. A decisão renova as esperanças dos contribuintes. Até então, havia apenas um precedente desfavorável na Corte, de 2006.

A decisão, unânime, da 1ª Turma veio em boa hora, segundo advogados tributaristas, porque diversos contribuintes têm sido autuados por municípios, com base em antigo julgado do STJ ­ proferido pelo mesmo colegiado. O caso analisado agora envolve a CPA Engenharia, que pleiteia a restituição do que foi pago de ISS ao município de Porto Alegre.

Segundo o processo, a empresa elaborou projetos de obras que só poderiam ser executadas na França. A empresa teria produzido as plantas de execução do muro cilíndrico de proteção do reservatório de gás liquefeito de petróleo naval TK1, na cidade de Gonfreville­-Lorcert. Também elaborou o projeto de dimensionamento dos blocos de estacas do edifício principal de um centro cultural ­ – Centre Pompidou ­- na cidade de Metz e a modelagem em elementos finitos da fachada principal do mesmo empreendimento.

Ao analisar o caso, o relator, ministro Gurgel de Faria, entendeu que a remessa de projetos de engenharia ao exterior poderá configurar exportação -­ isenta de ISS ­- “quando, do seu teor, bem como dos termos do ato negocial, puder­-se extrair a intenção de sua execução no território estrangeiro'”.

Segundo o ministro, apesar de a prestação de serviços de engenharia constar no item 7.03 da lista anexa à Lei Complementar nº 116, de 2003 como fato gerador do ISS, no caso, “embora o projeto tenha sido finalizado em território nacional, não se tem dúvidas de que o contratante estrangeiro está interessado, especificamente, na importação do serviço a ser prestado pela pessoa brasileira para, posteriormente, executá-­lo”.

Como as provas dos autos revelaram que as obras só poderiam ser executadas na França, o ministro julgou que não incidiria o imposto municipal sobre os serviços prestados. Ele então foi seguido pelos demais integrantes da 1ª Turma.

Powered by Rock Convert

O novo julgado é relevante, segundo Eduardo Suessmann, advogado da área tributária do escritório Trench, Rossi e Watanabe Advogados, porque no outro acórdão proferido pelo STJ prevaleceu o entendimento de que não haveria exportação de serviço quando for concluído em território nacional.

Para a advogada Adriana Stamato, sócia da área tributária do Trench, Rossi e Watanabe Advogados, a nova decisão do tribunal deve “ser comemorada porque durante dez anos estávamos convivendo com uma jurisprudência equivocada e desfavorável ao contribuinte”.

O julgado, acrescenta Adriana, veio em um bom momento porque diversas companhias foram autuadas nos últimos dois anos pelo município de São Paulo. “Esse entendimento poderá ser usado nas defesas”, afirma a advogada. Entre as empresas que foram autuadas pelo prefeitura estão administradoras de fundos.

Porém, no Conselho Municipal de Tributos (CMT) há decisões divergentes sobre o tema. Algumas caminham no sentido de que o resultado desses fundos está fora do país, porque os investidores são do exterior. Portanto, não incidiria ISS. Outras estabelecem que esses fundos geram resultados no Brasil e movimentam a economia brasileira. Assim, incidiria o ISS. “Isso causa uma situação de insegurança já que há fundos que pagam 5% de ISS e outros não. E a natureza do serviço é a mesma”, diz Adriana.

O advogado Daniel Teixeira Prates, do escritório Gaia, Silva, Gaede, afirma que a decisão representa um avanço na posição do STJ. “Em 2006, o Superior Tribunal de Justiça entendeu que o ISS era devido porque o serviço foi executado no Brasil. Agora, houve um progresso ao considerar que, embora o serviço de confecção do projeto de engenharia seja integralmente executado no país, verifica­se o resultado na França, onde a obra do projeto é realizada. Por isso, não incidiria o ISS”, diz.

Em 2006, a mesma 1ª Turma do STJ analisou o caso da GE Celma, que ficou obrigada a pagar ISS à cidade de Petrópolis, no Estado do Rio de Janeiro, em relação às operações de retificação, reparo e revisão de motores e turbinas de aeronaves contratadas com empresas aéreas estrangeiras. Na época, o relator, ministro José Delgado, entendeu que a GE inicia, desenvolve e conclui a prestação de todo o serviço dentro do território nacional.

Procurados pelo Valor, a Procuradoria­-Geral do Município (PGM) de Porto Alegre e a CPA Engenharia não deram retorno até o fechamento da edição.

Fonte: Valor Econômico
Data: 19 de dezembro de 2016
Acesso: 23 de dezembro de 2016

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

311 comentários

  1. I am the co-founder of JustCBD label (justcbdstore.com) and I’m presently trying to broaden my wholesale side of business. It would be great if anybody at targetdomain is able to provide some guidance . I thought that the very best way to accomplish this would be to reach out to vape companies and cbd stores. I was really hoping if anybody at all could suggest a reputable site where I can buy Vape Shop B2B Database I am currently taking a look at creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not exactly sure which one would be the very best choice and would appreciate any guidance on this. Or would it be simpler for me to scrape my own leads? Ideas?

  2. Hello there! This post couldn’t be written much better! Looking through this article reminds me of my previous roommate! He continually kept preaching about this. I’ll send this article to him. Pretty sure he’s going to have a very good read. Thanks for sharing!

  3. Howdy! This post could not be written any better! Reading through this article reminds me of my previous roommate! He always kept talking about this. I will send this information to him. Fairly certain he’s going to have a very good read. I appreciate you for sharing!

  4. Nice post. I learn something totally new and challenging on sites I stumbleupon on a daily basis. It’s always interesting to read content from other writers and practice something from other websites.

  5. Hi there, I do think your blog may be having browser compatibility issues. Whenever I take a look at your blog in Safari, it looks fine however, if opening in IE, it has some overlapping issues. I just wanted to provide you with a quick heads up! Apart from that, great blog!

  6. Hi, I think your site could possibly be having web browser compatibility issues. Whenever I look at your website in Safari, it looks fine however, when opening in IE, it has some overlapping issues. I merely wanted to give you a quick heads up! Other than that, wonderful site!

  7. I’m impressed, I have to admit. Rarely do I come across a blog that’s both equally educative and entertaining, and without a doubt, you have hit the nail on the head. The issue is something which not enough folks are speaking intelligently about. I am very happy I found this in my hunt for something regarding this.

  8. Howdy, There’s no doubt that your site could be having internet browser compatibility problems. Whenever I look at your web site in Safari, it looks fine but when opening in I.E., it has some overlapping issues. I simply wanted to give you a quick heads up! Besides that, great site!

  9. The next time I read a blog, I hope that it does not fail me as much as this particular one. I mean, Yes, it was my choice to read, but I truly believed you would have something interesting to talk about. All I hear is a bunch of crying about something that you could fix if you weren’t too busy seeking attention.

  10. Aw, this was an exceptionally nice post. Taking a few minutes and actual effort to create a great article… but what can I say… I procrastinate a whole lot and never manage to get anything done.

  11. I’m impressed, I must say. Rarely do I come across a blog that’s both educative and interesting, and without a doubt, you have hit the nail on the head. The issue is an issue that too few people are speaking intelligently about. I’m very happy I found this in my search for something relating to this.

  12. After I originally commented I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I get 4 emails with the same comment. Perhaps there is a means you can remove me from that service? Many thanks!

  13. After looking at a few of the blog posts on your blog, I seriously like your technique of blogging. I bookmarked it to my bookmark site list and will be checking back in the near future. Please visit my web site too and tell me what you think.

  14. Howdy! This article couldn’t be written much better! Looking through this article reminds me of my previous roommate! He constantly kept preaching about this. I will forward this post to him. Fairly certain he’s going to have a very good read. I appreciate you for sharing!

  15. Oh my goodness! Incredible article dude! Thank you, However I am having issues with your RSS. I don’t understand the reason why I can’t subscribe to it. Is there anybody else getting similar RSS issues? Anybody who knows the answer will you kindly respond? Thanks!!

  16. Hi, I do think this is a great blog. I stumbledupon it 😉 I will return once again since i have bookmarked it. Money and freedom is the best way to change, may you be rich and continue to guide others.

  17. Hello there! This article couldn’t be written much better! Looking through this post reminds me of my previous roommate! He constantly kept talking about this. I most certainly will send this information to him. Fairly certain he’ll have a very good read. Many thanks for sharing!

  18. When I originally left a comment I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I recieve 4 emails with the exact same comment. There has to be a means you can remove me from that service? Kudos!

  19. After I originally commented I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I get 4 emails with the exact same comment. Perhaps there is an easy method you can remove me from that service? Kudos!

  20. Howdy! This post couldn’t be written any better! Reading through this article reminds me of my previous roommate! He constantly kept preaching about this. I am going to send this post to him. Fairly certain he will have a very good read. Thank you for sharing!

  21. Oh my goodness! Amazing article dude! Thank you so much, However I am experiencing issues with your RSS. I don’t know why I cannot subscribe to it. Is there anybody having identical RSS issues? Anyone that knows the solution will you kindly respond? Thanx!!

  22. I blog quite often and I genuinely appreciate your content. The article has truly peaked my interest. I am going to book mark your blog and keep checking for new details about once per week. I subscribed to your RSS feed as well.

  23. An intriguing discussion is worth comment. I do believe that you should write more about this subject, it may not be a taboo matter but usually people don’t talk about such topics. To the next! Kind regards!!

  24. Hi there! This post couldn’t be written any better! Reading through this article reminds me of my previous roommate! He constantly kept preaching about this. I most certainly will forward this article to him. Pretty sure he’ll have a very good read. Thank you for sharing!

  25. Hi there! This blog post couldn’t be written any better! Looking at this post reminds me of my previous roommate! He constantly kept preaching about this. I am going to send this article to him. Fairly certain he’ll have a good read. Thanks for sharing!

  26. Achieving your fitness goals doesn’t have to require a certified personal trainer or an expensive gym memberships, especially when you have the budget and the space to consider practically every workout machine on the market.

  27. I really love your blog.. Great colors & theme. Did you develop this website yourself? Please reply back as I’m attempting to create my own personal website and would like to know where you got this from or what the theme is named. Kudos!

  28. I’m really enjoying the theme/design of your web site. Do you ever run into any internet browser compatibility issues? A couple of my blog visitors have complained about my website not working correctly in Explorer but looks great in Firefox. Do you have any tips to help fix this problem?|

  29. Hi there! I could have sworn I’ve been to this blog before but after looking at some of the articles I realized it’s new to me. Anyhow, I’m certainly delighted I discovered it and I’ll be book-marking it and checking back often!

  30. Hey there! Someone in my Myspace group shared this site with us so I came to check it out. I’m definitely enjoying the information. I’m bookmarking and will be tweeting this to my followers! Terrific blog and amazing style and design.|

  31. Aw, this was an extremely good post. Taking a few minutes and actual effort to generate a great article… but what can I say… I put things off a whole lot and don’t seem to get anything done.

  32. Hello there! This post couldn’t be written any better! Looking at this article reminds me of my previous roommate! He constantly kept talking about this. I’ll forward this information to him. Fairly certain he will have a good read. Many thanks for sharing!

  33. We tested coffee makers for the water temperature during the brew cycle and the brewing time as well as the temperature of the coffee at the end of brewing and during the keep warm cycle. In addition, we evaluated each brewer’s ease of use, including how easy it was to read and use the controls, access the water tank and brew basket, read the markings on the tank and carafe, whether or not it had automatic keep warm and shut off cycles, and the ease of cleaning the carafe.

  34. We are a group of volunteers and starting a brand new scheme in our community. Your website provided us with valuable info to work on. You have done an impressive task and our whole community will probably be thankful to you.|

  35. Can I just say what a relief to discover an individual who genuinely understands what they’re discussing on the internet. You actually understand how to bring an issue to light and make it important. More and more people really need to look at this and understand this side of your story. I was surprised that you’re not more popular since you certainly have the gift.

  36. Good day! I could have sworn I’ve visited this site before but after browsing through many of the articles I realized it’s new to me. Anyhow, I’m certainly delighted I discovered it and I’ll be book-marking it and checking back frequently!

  37. Oh my goodness! Impressive article dude! Thank you so much, However I am encountering troubles with your RSS. I don’t know the reason why I am unable to subscribe to it. Is there anybody else getting identical RSS problems? Anybody who knows the solution will you kindly respond? Thanx!!

  38. Hello, There’s no doubt that your blog may be having web browser compatibility issues. Whenever I look at your site in Safari, it looks fine however when opening in I.E., it has some overlapping issues. I simply wanted to provide you with a quick heads up! Aside from that, excellent blog!

  39. I was pretty pleased to find this website. I need to to thank you for your time due to this fantastic read!! I definitely liked every part of it and i also have you book-marked to see new stuff in your site.

  40. I do consider all the ideas you have offered for your post. They are very convincing and will definitely work. Nonetheless, the posts are very short for novices. May you please extend them a bit from next time? Thank you for the post.

  41. Pretty section of content. I just stumbled upon your web site and in accession capital to assert that I get in fact enjoyed account your blog posts. Anyway I will be subscribing to your feeds and even I achievement you access consistently quickly.

  42. I am really impressed with your writing skills as well as with the layout on your blog. Is this a paid theme or did you modify it yourself? Anyway keep up the nice quality writing, it is rare to see a great blog like this one these days..

  43. Good day! I know this is somewhat off topic but I was wondering which blog platform are you using for this site? 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 fantastic if you could point me in the direction of a good platform.

  44. I’m pretty pleased to discover this site. I need to to thank you for ones time for this fantastic read!! I definitely liked every little bit of it and i also have you book marked to check out new stuff on your blog.

  45. Hello! I could have sworn I’ve been to this site before but after looking at many of the posts I realized it’s new to me. Regardless, I’m definitely pleased I came across it and I’ll be bookmarking it and checking back regularly!

  46. Good post. I learn something totally new and challenging on blogs I stumbleupon every day. It will always be helpful to read through content from other writers and use something from other web sites. |

  47. I found your weblog site on google and verify a number of of your early posts. Proceed to maintain up the very good operate. I simply extra up your RSS feed to my MSN News Reader. Seeking ahead to reading extra from you in a while!…

  48. Today, I went to the beach with my kids. I found a sea shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She placed the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is completely off topic but I had to tell someone!

  49. This is the perfect web site for anybody who hopes to understand this topic. You realize a whole lot its almost hard to argue with you (not that I actually would want to…HaHa). You certainly put a new spin on a subject which has been written about for decades. Great stuff, just excellent!

  50. I have been browsing online greater than three hours lately, but I by no means found any fascinating article like yours. It’s pretty price enough for me. Personally, if all website owners and bloggers made good content as you did, the net will likely be much more helpful than ever before.|

  51. Oh my goodness! Impressive article dude! Thank you so much, However I am experiencing issues with your RSS. I don’t understand why I am unable to join it. Is there anybody getting the same RSS problems? Anybody who knows the solution will you kindly respond? Thanks!!

  52. I absolutely love your website.. Very nice colors & theme. Did you create this web site yourself? Please reply back as I’m trying to create my own site and would like to learn where you got this from or just what the theme is called. Kudos!

  53. You’re so cool! I do not believe I’ve truly read a single thing like that before. So wonderful to find another person with genuine thoughts on this subject matter. Really.. many thanks for starting this up. This web site is one thing that’s needed on the internet, someone with a little originality!

  54. Greetings from Idaho! I’m bored at work so I decided to browse your website on my iphone during lunch break. I enjoy the knowledge you provide here and can’t wait to take a look when I get home. I’m surprised at how fast your blog loaded on my cell phone .. I’m not even using WIFI, just 3G .. Anyways, wonderful site!|

  55. I’m really loving the theme/design of your site. Do you ever run into any internet browser compatibility issues? A small number of my blog readers have complained about my website not working correctly in Explorer but looks great in Safari. Do you have any solutions to help fix this problem?|

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

  57. I have been browsing online more than 3 hours today, yet I never found any interesting article like yours. Itís pretty worth enough for me. In my view, if all webmasters and bloggers made good content as you did, the web will be a lot more useful than ever before.

  58. After looking over a number of the articles on your site, I really appreciate your way of blogging. I saved as a favorite it to my bookmark site list and will be checking back soon. Please check out my website as well and let me know your opinion.

  59. Does your site have a contact page? I’m having a tough time locating it but, I’d like to shoot you an e-mail. I’ve got some creative ideas for your blog you might be interested in hearing. Either way, great website and I look forward to seeing it grow over time.

  60. Next time I read a blog, I hope that it doesn’t fail me just as much as this one. After all, I know it was my choice to read, however I actually thought you would probably have something interesting to say. All I hear is a bunch of moaning about something you can fix if you were not too busy seeking attention.

  61. When I originally commented I seem to have clicked the -Notify me when new comments are added- checkbox and from now on every time a comment is added I receive four emails with the same comment. There has to be a means you are able to remove me from that service? Many thanks!

  62. Good post. I learn something totally new and challenging on blogs I stumbleupon on a daily basis. It’s always exciting to read through content from other authors and practice something from other web sites.

  63. Having read this I thought it was very informative. I appreciate you taking the time and effort to put this information together. I once again find myself personally spending way too much time both reading and posting comments. But so what, it was still worthwhile!

  64. Hiya! Quick question that’s completely off topic. Do you know how to make your site mobile friendly? My site looks weird when browsing from my iphone. I’m trying to find a template or plugin that might be able to fix this problem. If you have any recommendations, please share. With thanks!

  65. Thank you for the article. I’ve truly thought about it before but never wanted to do anything about it. I do think because of my lack of complete understanding. Each day, however, I’m noticing more and more people getting frustrated because they think it is very complicated to understand. Exactly what really encouraged me personally again, however, seemed to be your rationale men and women would like to discuss the situation once they see their own friends commenting on the same thing. That is just how knowledge increases.

  66. I’ve been browsing online greater than three hours lately, but I by no means discovered any attention-grabbing article like yours. It is pretty value sufficient for me. In my opinion, if all website owners and bloggers made good content as you probably did, the net shall be much more helpful than ever before.

  67. Unquestionably believe that which you stated. Your favorite reason seemed to be on the net the simplest thing to be aware of. I say to you, I certainly get annoyed while people consider worries that they just do not 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

  68. An impressive share! I have just forwarded this onto a coworker who has been conducting a little research on this. And he actually bought me lunch due to the fact that I stumbled upon it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanx for spending time to discuss this topic here on your internet site.

  69. I have been exploring for a little bit for any high-quality articles or blog posts on this sort of area . Exploring in Yahoo I at last stumbled upon this site. Reading this information So i’m happy to convey that I have an incredibly good uncanny feeling I discovered just what I needed. I most certainly will make certain to do not forget this web site and give it a look on a constant basis.

  70. Hey this is kind of of off topic but I was wondering 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 enormously appreciated!

  71. Its such as you learn my thoughts! You appear to grasp so much about this, like you wrote the guide in it or something. I think that you can do with a few p.c. to force the message house a little bit, but instead of that, that is great blog. A great read. I’ll definitely be back.

  72. The next time I read a blog, Hopefully it does not fail me just as much as this particular one. After all, Yes, it was my choice to read, however I genuinely believed you would have something interesting to say. All I hear is a bunch of crying about something you could possibly fix if you were not too busy looking for attention.

  73. Right here is the right blog for anyone who really wants to find out about this topic. You realize so much its almost tough to argue with you (not that I actually would want to…HaHa). You definitely put a fresh spin on a topic that’s been discussed for many years. Great stuff, just great!

  74. Good day! I could have sworn I’ve visited this site before but after going through many of the posts I realized it’s new to me. Anyways, I’m definitely happy I found it and I’ll be bookmarking it and checking back often!

  75. Oh my goodness! Amazing article dude! Many thanks, However I am encountering difficulties with your RSS. I don’t know the reason why I can’t subscribe to it. Is there anybody else getting the same RSS issues? Anyone that knows the answer can you kindly respond? Thanks!!

  76. Hello there! I could have sworn I’ve been to this blog before but after looking at some of the posts I realized it’s new to me. Anyhow, I’m definitely happy I came across it and I’ll be bookmarking it and checking back often!

  77. I’m impressed, I have to admit. Rarely do I come across a blog that’s equally educative and entertaining, and without a doubt, you have hit the nail on the head. The issue is something not enough men and women are speaking intelligently about. Now i’m very happy I found this during my search for something regarding this.

  78. I as well as my guys ended up looking at the great procedures from your site while unexpectedly came up with a horrible feeling I never expressed respect to the web blog owner for them. These people are already consequently very interested to read all of them and have in effect quite simply been taking advantage of these things. Appreciate your truly being simply thoughtful as well as for having this form of fantastic information most people are really wanting to be informed on. Our sincere apologies for not expressing appreciation to you earlier.

  79. I loved as much as you will receive carried out right here. The sketch is tasteful, your authored material stylish. nonetheless, you command get bought an impatience over that you want be handing over the following. sick indisputably come more before again as precisely the similar nearly very frequently inside of case you protect this increase.

  80. 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 other than that, this is wonderful blog. A great read. I’ll certainly be back.

  81. The following time I learn a weblog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to learn, however I truly thought youd have one thing interesting to say. All I hear is a bunch of whining about something that you would fix if you happen to werent too busy looking for attention.

  82. Hi there! I could have sworn I’ve been to this website before but after looking at many of the articles I realized it’s new to me. Anyhow, I’m certainly delighted I stumbled upon it and I’ll be bookmarking it and checking back regularly!

  83. Right here is the right webpage for anybody who would like to understand this topic. You realize so much its almost hard to argue with you (not that I personally will need to…HaHa). You certainly put a new spin on a topic which has been discussed for many years. Wonderful stuff, just excellent!

  84. The very root of your writing whilst appearing reasonable at first, did not really sit perfectly with me after some time. Someplace within the paragraphs you actually were able to make me a believer unfortunately just for a while. I still have got a problem with your leaps in assumptions and you would do nicely to help fill in all those breaks. In the event you actually can accomplish that, I will undoubtedly end up being impressed.

  85. I have been browsing on-line greater than three hours lately, but I never found any interesting article like yours. It is beautiful worth sufficient for me. In my view, if all web owners and bloggers made good content material as you probably did, the internet will probably be a lot more helpful than ever before.

  86. I’m more than happy to uncover this site. I need to to thank you for ones time just for this wonderful read!! I definitely liked every part of it and i also have you saved as a favorite to see new stuff on your web site.

  87. Thanks for sharing excellent informations. Your web-site is so cool. I am impressed by the details that you’ve on this website. It reveals how nicely you understand this subject. Bookmarked this website page, will come back for more articles. You, my pal, ROCK! I found just the info I already searched all over the place and simply couldn’t come across. What a great site.

  88. Thanks for any other wonderful post. Where else may just anybody get that type of information in such an ideal manner of writing? I have a presentation next week, and I’m on the look for such info.|

  89. Oh my goodness! Awesome article dude! Thanks, However I am going through difficulties with your RSS. I don’t know why I can’t subscribe to it. Is there anybody getting the same RSS problems? Anyone that knows the answer will you kindly respond? Thanks!!

  90. Wonderful blog you have here but I was wondering if you knew of any forums that cover the same topics discussed in this article? I’d really like to be a part of online community where I can get feed-back from other experienced individuals that share the same interest. If you have any recommendations, please let me know. Cheers!

  91. When I initially commented I clicked the -Notify me when new feedback are added- checkbox and now every time a comment is added I get 4 emails with the identical comment. Is there any method you can remove me from that service? Thanks!

  92. Undeniably imagine that which you said. Your favorite reason appeared to be on the internet the simplest thing to remember of. I say to you, I certainly get annoyed while other folks think about issues that they plainly don’t recognise about. You controlled to hit the nail upon the top as well as defined out the entire thing without having side effect , other people can take a signal. Will probably be back to get more. Thank you|

  93. That is the correct blog for anyone who wants to seek out out about this topic. You notice so much its almost arduous to argue with you (not that I actually would wantÖHaHa). You undoubtedly put a brand new spin on a topic thats been written about for years. Great stuff, just great!

  94. Hiya, I am really glad I’ve found this information. Today bloggers publish just about gossips and internet and this is actually annoying. A good web site with interesting content, this is what I need. Thanks for keeping this web-site, I will be visiting it. Do you do newsletters? Can’t find it.

  95. In the great pattern of things you get a B- with regard to effort and hard work. Where you actually lost me was in your specifics. You know, as the maxim goes, details make or break the argument.. And it couldn’t be much more true right here. Having said that, allow me tell you precisely what did work. The article (parts of it) is actually incredibly engaging and that is probably the reason why I am taking the effort to comment. I do not make it a regular habit of doing that. Secondly, although I can see a jumps in reason you make, I am not necessarily confident of how you seem to connect the points which in turn produce your final result. For now I shall subscribe to your point but hope in the near future you actually connect your dots better.

  96. Hi there I am so grateful I found your site, I really found you by accident, while I was looking on Aol for something else, Nonetheless I am here now and would just like to say many thanks for a fantastic post and a all round entertaining blog (I also love the theme/design), I don’t have time to look over it all at the minute but I have bookmarked it and also added your RSS feeds, so when I have time I will be back to read a great deal more, Please do keep up the great work.

  97. Hi, I do believe this is a great website. I stumbledupon it 😉 I may come back once again since i have saved as a favorite it. Money and freedom is the greatest way to change, may you be rich and continue to guide other people.

  98. I’m excited to find this website. I want to to thank you for ones time for this particularly wonderful read!! I definitely appreciated every part of it and i also have you book marked to see new things in your website.

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by