En derecho las cosas son más difíciles con carácter general cuanto más cerca de la política se encuentran. Es el caso de las asignaciones a los grupos políticos municipales. Os explicamos cómo encauzarlas ante su exigua regulación, a hombros de quienes nos precedieron (v.gr. aquí).
¿Qué es un grupo político?
Los concejales trabajan en las corporaciones: os lo prometemos, va en serio. Lo hacen organizados en grupos políticos «en la forma y con los derechos y las obligaciones que se establezcan» en una servilleta firmada (art. 73.3 LBRL). Como podéis ver, las normas no nos dicen qué son los grupos políticos, sino solamente qué pueden hacer. Para una síntesis acerca de los grupos políticos municipales puede consultarse el genial paper de Carmen Alonso Higuera.
Veamos, entonces, lo que no son. Un grupo político no tiene personalidad jurídica propia distinta de la de sus integrantes (STS de 27.11.1985). Y, sobre todo, no es el partido político al que pertenece -guiño, guiño-. La razón es que, al menos de forma teórica, entre el grupo y el partido no necesariamente van coincidir sus voluntades, ya que los titulares de los escaños son los electos y no los partidos (Duque & Requejo: 103) en los que se han presentado (SSTC 36/1990, FJ 1; 251/2007, de 17 de diciembre, FJ 6).
Así, a falta de regulación expresa (no vamos a leernos vuestros ROM’s), los grupos políticos municipales son un conjunto de personas sin personalidad jurídica (STS de 16.12.99; STSJ Asturias, de 27.6.2014; Baleares 15.10.2008) que, de forma solidaria, llevan a las instituciones las líneas ideológicas de los partidos políticos. Estos últimos sí gozan de personalidad jurídica.
Si os gustan las tercerías de dominio y queréis ver cómo se morrean el derecho civil y el derecho administrativo podéis leer la SAP Sevilla 3222/2015, que sirve para ejemplificar lo que acabamos de decir en el ámbito civil y en relación con las asignaciones.
Las asignaciones: qué son y dónde se regulan.
Amb diners, carxofes. Todo grupo de amigos que se precie necesita pasta para hacerse las camisetas con esas frases rancias que exhiben en las fiestas del pueblo. En los Ayuntamientos, rancios o no, esto se resuelve otorgando asignaciones a los grupos políticos para financiar lo que sea que hagan. Por ello, a bote pronto podemos definir las asignaciones a estos grupos como dotaciones económicas puestas a su disposición para el cumplimiento de sus fines. Vienen reguladas en el segundo y el quinto párrafos del art. 73.3 LBRL.
De esta exigua regulación podemos extraer las siguientes ideas preliminares:
- Competencia plenaria del establecimiento.
- Estructura doble de las asignaciones: cuantía fija y variable.
- Instrumento doble de dotación en función del número de habitantes.
- «Subvención» al grupo político.
- Aplicaciones presupuestarias, tantas como grupos haya, con ordenador de pagos para cada una.
- Remisión a los límites que se prevean en las Leyes de Presupuestos Generales.
- Límites por razón del destino de fondos:
- Retribución de personal al servicio de la corporación.
- Adquisición de activos fijos de carácter patrimonial.
- Contabilidad separada.
- Control de cuentas rogado por el Pleno.
El ROF añade poco más al decir, en pocas palabras, que los grupos políticos necesitan cosas y que, por favor, se les faciliten. Ni una sola coma más, hasta donde nos alcanza el conocimiento, nos otorga el legislador para saber qué hacer con esto. Y como los grupos políticos no son partidos, podemos adelantaros ya que no les resulta de aplicación su ley de financiación. Por desgracia, en nuestra profesión no siempre es verdad que lo bueno, si breve, dos veces bueno.
Naturaleza y régimen de las asignaciones.
Hasta ahora, la normativa habla de “asignaciones”. No parece que este término evoque ningún instituto jurídico bien delimitado sobre el que aplicar un régimen completo de derechos, obligaciones, procedimientos, garantías y controles. Seguramente se trate de un inocentísimo despiste. ¡¿Cómo iban a regular a propósito tan equívocamente un tema de este calado?!
Me diréis: «¡Mariconazo, si está clarísimo! Las asignaciones son en realidad subvenciones a los grupos municipales, así que tus dudas sobre el régimen que debes aplicar quedan resueltas».
Pero lo cierto es que, para vuestra sorpresa, el despiste de nuestro legislador quizás es más grande de lo esperado. El artículo 4 de la Ley General de Subvenciones, relativo al ámbito de exclusión de la norma, indica que no le será de aplicación a las subvenciones […] a los grupos políticos de las corporaciones locales, según establezca su propia normativa. Sobre la constitucionalidad de esta exclusión no vamos a detenernos, pero ya os adelanto que en en esta casa de p**** desde la que os escribimos nos salta una red flag.
En efecto, las asignaciones a grupos políticos son la subvención de Schrödinger. Son subvenciones, porque así las denomina la LGS. Pero no lo son realmente, porque las excluye de su régimen jurídico. Un breve repaso a la historia normativa reciente nos permitirá tener más dudas que antes, así que vamos a liar el asunto.
BREVE HISTORIA DE LA NORMATIVA SUBVENCIONAL
En este país de subvención y pandereta no siempre hemos tenido una Ley General de Subvenciones; solo a partir del 2003 (Sanagustín, 2002). Hasta entonces el régimen jurídico de las subvenciones pendía fundamentalmente de un hilo reglamentario que desarrollaba a la madre de todas las leyes. Nos referimos a la Ley 30/1992, de 26 de noviembre, de Régimen Jurídico de las Administraciones Públicas y del Procedimiento Administrativo Común. Aunque en el BOE aparece como disposición derogada, lo cierto es que es una fuente poco confiable: resucitó al tercer día y en el corazón de muchas personas sigue viva, porque nadie muere mientras perdure su memoria o, para el caso de las leyes, su aplicación.
El reglamento ejecutivo que regulaba la actividad subvencional fue aprobado mediante el Real Decreto 2225/1993. Por eso, hasta finales del 2003 y a diferencia de lo que ocurre actualmente, el problema del régimen jurídico de las asignaciones a grupos políticos no debió existir, pues no se excluían del concepto ordinario de subvención recogido en la disposición normativa. Podéis consultar una síntesis general en este trabajo del catedrático de derecho administrativo José María Gimeno Feliu. En cualquier caso, a las asignaciones a grupos políticos le resultaba de aplicación el régimen genérico de las subvenciones. A título de ejemplo puede consultarse la STSJ Murcia 2573/2003, con cantidades todavía referidas en pesetas para nuestros más nostálgicos lectores.
Visto lo visto, parece como si las asignaciones siempre hubieran cumplido y todavía cumplieran todas las notas propias de una subvención desde el punto de vista doctrinal y material, porque son, según recuerda Montse Carpio en su entrada, se trata dotaciones económicas finalistas -nominativas y modales, añadimos nosotros- para facilitar y financiar el funcionamiento del grupo político en su actividad corporativa.
GUÍA PARA FUNCIONARIOS
Vale, ¿y qué hacemos con una verdadera subvención a la que la propia Ley de Subvenciones excluye de su ámbito de aplicación y sobre la que no existe un régimen jurídico completo según su naturaleza? Suponemos que muchos de nuestros potenciales lectores lo tendrían claro: preguntamos L3febvr3 y hacemos un copy&paste con lo que nos respondan. Pero esto implica un debilitamiento administrativo, como explica aquí el catedrático Julio González García; y en este blog no nos gusta que nos desapoderen. Nos va el rollo BDSM. Otros aplicarán lo que les salga de la yema de los dedos, que para eso ostentan las jefaturas del servicio.
El punto de partida a nivel práctico lo constituye la Sentencia 18/2011 del Tribunal de Cuentas. A lo largo de sus 70 páginas se contiene la principal doctrina sobre nuestro tema. No obstante, esta doctrina se vierte en las estrechas lindes de la competencia material de la jurisdicción contable, por lo que sus efectos quedan constreñidos a su ámbito (FJ 8º).
Así, las apreciaciones de idoneidad y oportunidad del procedimiento de justificación de las asignaciones, el cumplimiento de requisitos o de la modalidad del acto; incluso la nulidad de las resoluciones que hayan recaído, quedan extramuros de la Sentencia salvo que se traten de cuestiones prejudiciales o incidentales de cara a la declaración de responsabilidad contable. Y aun en este caso, el parecer del tribunal se incardinaría solamente en su materia y tendría relevancia jurídica a los solos efectos del alcance contable. En una palabra, esta sentencia no puede entrar al fondo del asunto que nos interesa en esta entrada.
Además, se añade otro hándicap. Y es que aun cuando la resolución se produce en el año 2011, cuando ya se preveía la exclusión de las asignaciones a grupos políticos del régimen jurídico subvencional (LGS), los hechos sometidos a juicio son relativos al lapso comprendido entre 1995 y 1999. Por ello, y en puridad, por mucho valor doctrinal que efectivamente arroja la Sentencia, esta no aporta la luz necesaria para abordar nuestra problemática desde que se excluyeran las asignaciones del régimen jurídico de las subvenciones en 2003.
1. INSTRUMENTOS DE DOTACIÓN: ASIGNACIÓN FINALISTA Y PARTIDA PRESUPUESTARIA.
El 18 de abril de 2015, el servicio de asesoramiento a entidades locales de la Región de Murcia emite un informe firmado por: nadie. Pero es bueno, la verdad. Tras explicar las características de los grupos políticos (forma jurídica, personalidad, constitución, finalidad y ámbito de actuación), dedica un apartado a las asignaciones, aunque sus disquisiciones versan fundamentalmente sobre la confusión entre el grupo y el partido, por lo que no disipa nuestras dudas.
El estudio más completo al que hemos tenido acceso corre a cargo de José Francisco Fernández García. Con un tono más práctico se ha tratado frecuentemente la cuestión en El Consultor de los Ayuntamientos. Fundamentalmente, en 2019 por Baldomero Rovira López en su monográfico «Las asignaciones a los grupos políticos: régimen jurídico, destino, control, justificación y publicidad»; y en la consulta de 2016 «Contabilidad y control de las asignaciones a los grupos políticos».
Según habíamos adelantado, las dotaciones pueden revestir dos formas (tres, si incluimos el régimen de indemnización del Real Decreto 462/2022) que quedarán sometidas a dos regímenes distintos. Por una parte, a través de una asignación finalista (subvención sui generis) y, por otra, mediante una aplicación presupuestaria. En este último caso, previsto para municipios de más de 20.000 habitantes, el presupuesto recoge una aplicación cuyo órgano competente será habitualmente, si así lo recogen las bases de ejecución u otro instrumento, el portavoz del grupo. El régimen de disposiciones en este caso será el ordinario en la ejecución presupuestaria de la entidad (Ballesteros, 1999). El régimen del instrumento finalista continúa siendo el más escabroso.
2. LA CARGA MODAL: DESTINO DE LOS FONDOS, JUSTIFICACIÓN Y CONTROL.
Nos vamos a centrar en la asignación finalista en la medida que la desconcentración presupuestaria, sin estar exenta de problemas, parece más accesible. Esta última funciona como las restantes aplicaciones presupuestarias con la diferencia -a brocha gorda- de que en lugar del alcalde o la concejalía delegada, es el portavoz del grupo quien gestiona su presupuesto.
El punto de partida para las asignaciones modales es claro: si la dotación se vehicula con un instrumento finalista, entonces nos encontramos ante una materia sujeta a los límites propios de su institución, pese a la ausencia, por exención, de regulación específica (Fernández, 2018: 322). Así, el límite modal más habitual en estos casos es el destino de los fondos y su control: «Paco, no te gastes el dinero en comilonas, que no estás en una sociedad gastronómica».
Con carácter general, estas dotaciones podrán destinarse a las actividades que den cumplimiento a los fines institucionales de los grupos políticos. Estos fines no serán, por imperativo de la ley, ni la adquisición de inmuebles ni la retribución a mayores de personal que preste su servicio a la Corporación. La norma entiende, sin embargo, que sí cumple este requisito la financiación al partido al que pertenecen. Esta excepción desnaturaliza el carácter finalista de la dotación e impide el control por el órgano municipal competente acerca del destino final de los fondos, puesto que queda extramuros de la Corporación, en manos del partido político y el Tribunal de Cuentas (Vid. Fernández, 2018: 232 y ss.).
La fiscalización contemplada expresamente en el 73.3 LBRL es solamente un control político de los fondos. Además, este control tiene carácter rogado, por lo que el grupo político solo deberá poner a disposición del Pleno su contabilidad separada si se le requiere expresamente. En algunas asambleas autonómicas, como la valenciana, se prevé que, como mínimo, esta puesta a disposición se lleve a cabo imperativamente una vez al año.
La fuerza de la costumbre, el régimen anterior -que excluía expresamente este punto-, y la desvergüenza de muchos intérpretes restrictivos del precepto ha hecho entender que el único control exigible sobre las dotaciones es la fiscalización política del Pleno. Para estas fuerzas, las asignaciones han de quedar exentas del control interno en todas y cada una de sus modalidades y fases. Nada más lejos de la realidad.
En primer lugar, cualquiera que sea el régimen de control que se le aplique, la contabilidad separada debe cumplir con el principio de imagen fiel y que para ello los requisitos son, pese a la falta previsión expresa, los ordinarios a estos efectos: asientos contables, documentos justificativos, movimientos, arqueos, balance, cuenta de resultados y memoria.
En segundo lugar, la lectura que excluye a las asignaciones del control interno no puede sostenerse por, al menos, dos razones. El régimen de control político establecido de propósito en el artículo 73.3 LBRL no tiene como contrapartida desapoderar el régimen general de control económico-financiero recogido en los artículos 189.2, 213 y siguientes TRLHL.
Así, el control interno sobre todo acto que dé lugar al reconocimiento y liquidación de derechos y obligaciones (…) no queda derogado por la sola razón de que la norma prevea una particularidad democrática en torno a la supervisión plenaria de las asignaciones. Se ha pronunciado en este sentido, por ejemplo, la Sindicatura de Cuentas del Principado de Asturias en su Informe definitivo de fiscalización de 2012. En resumidas cuentas, estas asignaciones no se encuentran en las exclusiones expresamente previstas en los artículos 219.1 TRLHL y 17 RD 424/2017, por lo que deben ser intervenidas. Aquí y aquí encontraréis una síntesis brillante.
3. RESPONSABILIDAD ANTE LA FALTA DE JUSTIFICACIÓN
Si querían caldo, ahora dos tazas.
Es probable que a juicio de la intervención existan asignaciones o partes de estas malgastadas. Malgastadas en un sentido jurídico, es decir, gastadas en aquello para lo que no pueden utilizarse (con o sin fraude de ley) o gastadas sin acreditación documental (generalmente facturas) que lo justifique. En ese caso, debe exigirse el reintegro. Recientemente hemos conocido en las noticias el caso del Ayuntamiento de Algemesí, que en sus bases de ejecución presupuestarias regula este extremo. Un ejemplo de buenas prácticas, qué duda cabe.
Y, efectivamente, para la justificación y reintegro no existe procedimiento legalmente previsto, puesto que no es de aplicación la LGS. No obstante, a falta de pan, buenas son tortas. La supletoriedad debe usarse restrictivamente y no se nos ocurre un caso más evidente de su necesidad. Aun no estando exento de problemas y puesto que el reintegro de las cantidades no justificadas parece exigible conforme a la naturaleza de las asignaciones, deben preverse las máximas garantías para los interesados. Estas están recogidas en la normativa subvencional y a falta de otra mejor se habrá de aplicar.
¿Y quién paga los desmanes? Aunque los grupos políticos no tienen personalidad jurídica como hemos adelantado, sí tienen presencia y acción en el tráfico jurídico. Lo que ocurre, es que la imputación no recae sobre una persona jurídica, sino solidariamente sobre los miembros que los componen. Reproducimos parcialmente la Sentencia 18/2011 del Tribunal de Cuentas por su claridad:
Resulta incuestionable, siendo además hecho de pacífica aceptación por todos los litigantes, que al no ostentar los grupos municipales personalidad jurídica, es en los integrantes de los mismos en cada legislatura en quienes recae la condición de perceptores de las subvenciones percibidas.
Ello nos conduce, en primer lugar, a atribuir en el caso que nos ocupa la condición de perceptores de subvenciones a los integrantes de los respectivos grupos municipales, pues con independencia de que el grupo municipal sea el perceptor nominal de las subvenciones, éstas se perciben por sus integrantes, al carecer aquél de personalidad jurídica.
Resulta evidente que los perceptores de subvenciones, créditos, avales y otras ayudas procedentes del sector público están obligados a su reintegro total o parcial cuando no puedan justificar total o parcialmente la inversión de los fondos recibidos con la finalidad para la que fueron otorgados.
Los demandados eran los responsables de la gestión de las subvenciones percibidas y, en consecuencia, deben ser declarados responsables contables solidarios de la falta de justificación de la debida aplicación de las subvenciones percibidas por el grupo municipal al que pertenecían a la finalidad para la que fueron concedidas.
Sentencia 18/2011 del Tribunal de Cuentas
4. ACTIVOS FIJOS DE CARÁCTER PATRIMONIAL: RATIO LEGIS
Nos resta por explicar qué sentido tiene que la norma prohíba en su tenor literal la adquisición de activos fijos de carácter patrimonial con cargo a las asignaciones que reciben los grupos políticos. Nos llama la atención sobre este particular el amigo Manuel, a quien desde ya agradecemos su participación en el blog y animamos a discurrir por el agradecido -pero difícil- camino del opositor.
Para entrever la cuestión, debemos saber primero qué quiere decir la norma con «activos fijos de carácter patrimonial». Al tratarse de un concepto contable, lo razonable es acudir a las normas de contabilidad para explicitar su contenido. No obstante, ya hemos indicado que los grupos políticos, salvo que los ayuntamientos hayan regulado este extremo, no cuentan con una regulación de su contabilidad específica. Por ello, solo podemos acudir a las categorías transversales de la contabilidad para poder pensar qué razones llevan al legislador a prohibir el uso de las dotaciones para estos fines.
La masa de activo, en contabilidad, refiere un conjunto homogéneo que agrupa elementos de naturaleza económica de los cuales se espera obtener un beneficio futuro. Digamos en palabras llanas que son aquellas cosas que, cuando cumplan alguna de las funciones para las que están previstas, nos van a hacer más ricos. La norma pone un apellido a los activos que los grupos no pueden financiar con las dotaciones: fijos. Y es que dentro de la estructura económica encontramos activos de distinta naturaleza. podéis consultarlos aquí.
El activo fijo, inmovilizado o no corriente, es aquel que agrupa bienes y derechos con vocación de permanencia en la estructura (más de 1 año). Pueden ser muebles (como un ordenador), inmuebles (como una oficina), materiales o intangibles (como una patente o marca). La norma prohíbe la adquisición de todos ellos con cargo a la dotación. Pero… ¿por qué? Hay dos razones fundamentales.
La primera de ellas es que, si recordamos, las dotaciones de la Corporación a sus grupos políticos no son exclusivamente dinerarias. También ponen a su disposición recursos materiales de diversa índole, como equipos informáticos y de telecomunicación, softwares, material de oficina e, incluso, espacios físicos donde desarrollar actividades. En una palabra, los ayuntamientos ya ponen activos fijos a disposición de sus grupos. Todos estos activos fijos que ofrece la corporación han sido presumiblemente adquiridos a través de un proceso de concurrencia competitiva, es decir, a través de la Ley de Contratos del Sector Público. En principio esto permite una mejor asignación y eficiencia de los recursos públicos usados para estos fines.
La segunda razón, sobre la que no habíamos reparado, está relacionada con la existencia jurídica de los grupos políticos. Si recordamos, a diferencia de los partidos políticos, los grupos carecen de personalidad jurídica propia y diferenciada de los miembros que los componen. ¿Y qué tiene que ver? nos diréis. Pues veamos.
En el tráfico jurídico, la personalidad es una institución que garantiza la seguridad jurídica como centro de imputación. Y ciertamente, no es que las instituciones sin personalidad carezcan por completo de alguna forma de imputación (UTE’s, sociedades civiles, grupos políticos). Pero sí es particular. Bajemos al caso concreto.
Los políticos están de paso, aunque algunos se empeñen en demostrarnos lo contrario. ¿Qué pasaría con los activos de un grupo cuando este se disuelva? En tanto no se disuelva ¿a quién se le imputa la propiedad del bien si el grupo no tiene responsabilidad jurídica? En román paladino, ¿de quién c*ño es la vaca? Imaginad que un grupo político ha adquirido una oficina durante la legislatura 2019/2023 y que en la siguiente el partido político en quien concurre no obtiene representación: ¿qué hacemos con el localito? En una situación así se nos ocurren dos posibilidades, ambas igual de contrarias a la finalidad de las subvenciones.
Por un lado, la propiedad (originalmente ya problemática), podría reclamarse por el partido político. En este caso, la subvención habría roto su finalidad, pues habría pasado de financiar el funcionamiento ordinario de los grupos políticos para pasar a engordar el capital del partido.
Por otro lado, la titularidad podría recaer en la administración, pero en este caso la Corporación habría adquirido un bien sin acudir a los procedimientos legalmente previstos (RBEL + LCSP).
En suma, como nos apuntaba Manuel, parece que la razón por la que la norma prohíbe el destino de los fondos en activos fijos es la problemática sobre la titularidad futura del activo no corriente. Nos parece razonable, desde luego.
CONCLUSIÓN
Los políticos locales se pasan la vida llorando la falta de autonomía local. Pero, cuando el legislador permite una holgada autonomía, resuelven no hacer uso de ella. Lo cierto es que tras todo este lío que hemos montado aquí, el resumen práctico es más sencillo de lo que pudiera parecer.
Las asignaciones no tienen un régimen jurídico completo acorde a su naturaleza que permita una adecuada gestión del interés público que representan sin perjuicio de la garantía de sus interesados. No obstante, una interpretación sistemática del ordenamiento jurídico no nos permite ser ciegos -como la justicia- ante el (mal) uso del dinero público.
La opción interina es aplicar a las asignaciones los principios generales de los institutos homólogos: las subvenciones. La alternativa real pasa por regular la materia de forma completa y garantista en el Reglamento Orgánico Municipal, con el apoyo de las Bases de Ejecución del Presupuesto. La solución óptima pasa por el Congreso de los Diputados, pero legislar contra sí es algo que gusta muy poco.
Salvo mejor criterio.
BIBLIOGRAFÍA
1. Duque Villanueva, J. C. y Requejo Pagés, J. L. (2018) Artículo 6 (págs. 96-118). En M. E. Casas Baamonde y M. Rodríguez-Piñero y Bravo-Ferrer, M. (Dir.). Comentarios a la Constitución Española. Tomo I. Madrid: BOE.
2. Sanagustín, M. G. (2002). Reflexiones en torno a la regulación jurídica de las subvenciones y ayudas públicas en España. Cuadernos de Derecho Público.
3. Alonso Higuera, C. (2015). Los grupos políticos municipales.
4. Fernández García, J. F. (2018). Los grupos políticos y su financiación. Revista de Administración Pública, 205, 291-338. doi: https://doi.org/10.18042/cepc/rap.205.10.
5. Ballesteros Fernández, A. (1999), «La financiación de los grupos políticos y el control del equipo de gobierno en las sesiones ordinarias, en la Ley 11/1999, de modificación parcial de la Ley de Régimen Local», El Consultor de los Ayuntamientos,
15/16, págs. 2525 y siguientes.
6. Rovira López, B. (2019). Las asignaciones a los grupos políticos: régimen jurídico, destino, control, justificación y publicidad. El Consultor de los Ayuntamientos, 2 bis.
Interesante análisis.
La consecuencia de esta falta de claridad en su regulación es que siempre habrá algún grupo municipal que interprete que la exclusión de la LGS, implica la de fiscalización, pretendiendo que se cobren las asignaciones sin justificarlas, ya que éste sólo sería exigible ante el órgano del que ellos forman parte, el Pleno.
Buenos días,
En primer lugar, enhorabuena por esta iniciativa de difusión del derecho administrativo, en especial en el ámbito local, y por la calidad de vuestros artículos.
El motivo de mi comentario es disentir, respetuosamente, en referencia a la posibilidad de que las asignaciones a los grupos municipales previstas en el artículo 73 LRBRL puedan configurarse, de forma alternativa a su naturaleza como subvenciones, como una «partida presupuestaria finalista en el Presupuesto de la Corporación». Esta idea, como bien se indica en vuestro texto, se plantea por A. Ballesteros en un artículo publicado en la revista «El Consultor», con motivo de las modificaciones introducidas en la LRBRL a través de la Ley 11/1999; e igualmente se reproduce en el texto publicado en la RAP por el profesor J.F. Fernández García.
Ahora bien, aunque incluso de partida no estaría muy conforme con la opinión de A. Ballesteros, lo cierto es que su planteamiento partía de la premisa, y así se recoge expresamente en el citado artículo, de buscar una solución alternativa a la configuración del Grupo Municipal como comunidad de bienes (hoy cuestión ampliamente superada, puesto que la Dirección General de Tributos lleva años afirmando con rotundidad que los grupos pueden constituirse en comunidad de bienes para percibir la asignación municipal), y conceptuar la asignación de grupo de forma distinta a una subvención.
Pues bien, esta premisa, plausible en el año 1999, me parece que ya no puede sostenerse desde que la vigente LGS-2003, en su artículo 4º, norma de carácter básico, ha calificado las asignaciones a los grupos con cargo al presupuesto municipal como subvenciones, excluidas de su ámbito objetivo de regulación, sí, pero subvenciones en todo caso.
Por lo anterior, entiendo que no es posible que el Pleno de la Corporación pueda elegir discrecionalmente si configura las asignaciones a los grupos, bien como subvenciones [con su específico régimen jurídico], bien como «partidas presupuestarias finalistas».
En último lugar, y como señalaba anteriormente, creo que la tesis de las opciones alternativas de A. Ballesteros, adolecía de una cierta inconsistencia, cuanto menos en el requisito del control contable de la asignación, puesto que el artículo 73 LRBRL exige una contabilidad que es separada por «llevarla los grupos municipales» y forzosamente las operaciones presupuestarias imputadas a dichas “partidas finalistas» serán reflejadas en la contabilidad del ente matriz, sin que, en mi opinión, el recurso que se indica en el texto, esto es, la llevanza de una contabilidad auxiliar, cumpla con el requisito de que la misma esté «separada» de la del propio Ayuntamiento, en los estrictos términos del artículo 73.3 LRBRL, ya que el obligado a la llevanza de la contabilidad es el grupo municipal y no el Ayuntamiento, quien retiene las facultades de exigir la justificación a los grupos a través del Pleno.
En fin, aquí os dejo mi opinión, salvo mejor criterio, que a buen seguro lo habrá. Un saludo.
Buenos días, Javier.
En primer lugar, gracias por leernos y apreciar el trabajo que hay detrás de nuestro joven blog. Es un reto para nosotros mismos, pero confesamos que también es un entretenimiento.
En cuanto a tu apreciación, valoramos mucho que los lectores confrontéis las ideas que fundamentamos, porque es una forma de corregirse o, por el contrario, de reafirmarse.
Creo que comprendemos el razonamiento que nos ofreces y, por eso, estamos en condiciones de oponernos. Una de las razones por las que no estás de acuerdo es por el hecho de que la LGS excluye las «subvenciones a grupos políticos». De ello deduces que todas las asignaciones que se les pongan a disposición son subvenciones. Pero de lo primero no se sigue lo segundo. El precepto de la LGS excluye de su aplicación aquellas asignaciones a grupos políticos que tengan consideración material de subvención, pero no todas las demás que legalmente pudieran establecerse. Es decir, el artículo de la LGS no está calificando todas las posibles formas de financiación de un grupo político, sino indicando que cuando la forma de financiarles sea subvencional, quedará excluida de su ámbito de aplicacion.
Pero es que además hay una reciente sentencia que por razones de espacio no hemos comentado (aunque la teníamos en el cuaderno de bitácora). Nos referimos a la STSJ de Madrid 6379/2022 (rec. 100/2021) en la que se hace expresamente la misma distinción que nosotros a propósito de una eventual colisión entre la LBRL y la normativa autonómica (que al final no es tal por vía de la interpretación).
No obstante, me parece que estamos ante un tema no solamente discutido, sino muy discutible y, por ello, en cualquier caso, agradecemos que nos pongas en un brete para pulir nuestra posición, que la mantenemos todavía salvo mejor criterio.
Un saludo afectuoso.
Buenos días,
Coincido en que la LGS excluye de su ámbito de aplicación las «subvenciones a los grupos políticos de las corporaciones locales, según su propia normativa», pero no por ello se desprende que todas las formas de «ayudas» deban ser subvenciones. Ahora bien, lo que yo mantengo es que las asignaciones del artículo 73.3 LRBRL-básico- son las subvenciones a las que alude el precitado artículo 4º LGS cuando alude a «su propia normativa». Es decir, no niego que legislador autonómico de turno pueda establecer mecanismos de ayuda a los grupos distintos a los previstos en el artículo 73.3 LRBRL [o al menos no cabe entrar en tan extensa cuestión sobre competencias constitucionales], pero cuando se apliquen las asignaciones del artículo 73.3 LRBRL no podrían materializarse mediante consignación en esa llamada «partida finalista» porque, tal y como decía anteriormente, esta es una solución que impide dar cumplimiento, entre otros, al requisito de que sea el grupo, y no un concejal habilitado en las Bases de Ejecución, quien ostente la responsabilidad de la llevanza y rendición de la contabilidad al Pleno. Un saludo y gracias por la contestación, leeré con atención la sentencia que indicas.
Ao tentar espionar o telefone de alguém, você precisa garantir que o software não seja encontrado por eles depois de instalado.
Monitore o celular de qualquer lugar e veja o que está acontecendo no telefone de destino. Você será capaz de monitorar e armazenar registros de chamadas, mensagens, atividades sociais, imagens, vídeos, whatsapp e muito mais. Monitoramento em tempo real de telefones, nenhum conhecimento técnico é necessário, nenhuma raiz é necessária.
Você pode usar o software de gerenciamento dos pais para orientar e supervisionar o comportamento dos filhos na Internet. Com a ajuda dos 10 softwares de gerenciamento de pais mais inteligentes a seguir, você pode rastrear o histórico de chamadas de seu filho, histórico de navegação, acesso a conteúdo perigoso, aplicativos que eles instalam etc.
You made a few fine points there. I did a search on the theme and found a good number of persons will agree with your blog.
Your way of telling all in this paragraph is genuinely fastidious, all be able to effortlessly be aware of it, Thanks a lot.
my webpage; vpn special coupon
What Is Sugar Defender? Sugar Defender is a natural blood sugar support formula created by Tom Green. It is based on scientific breakthroughs and clinical studies.
Wow that was odd. I just wrote an incredibly long comment but after I clicked submit my comment didn’t show up.
Grrrr… well I’m not writing all that over again. Regardless, just wanted to say wonderful
blog!
Check out my web site vpn special coupon
It is in reality a great and useful piece of info. I am glad that you just shared this helpful information with us. Please stay us up to date like this. Thanks for sharing.
Thanks a lot for sharing this with all of us you actually know what you’re talking about! Bookmarked. Please also visit my web site =). We could have a link exchange agreement between us!
Valuable info. Lucky me I discovered your site accidentally, and I am shocked why this coincidence did not happened earlier! I bookmarked it.
Wow, wonderful blog structure! How long have you ever been running a blog
for? you made running a blog look easy. The whole glance of your web site is excellent, let alone the content!
You can see similar here ecommerce
You really make it seem so easy with your presentation but I find this matter to be actually something which I think I would never understand. It seems too complicated and extremely broad for me. I’m looking forward for your next post, I will try to get the hang of it!
Nice post. I learn something more difficult on totally different blogs everyday. It’s going to always be stimulating to read content material from different writers and apply a bit of something from their store. I’d desire to make use of some with the content on my blog whether or not you don’t mind. Natually I’ll provide you with a hyperlink on your web blog. Thanks for sharing.
Wow that was unusual. I just wrote an really long comment but after I clicked submit my comment didn’t show up. Grrrr… well I’m not writing all that over again. Anyway, just wanted to say great blog!
Only wanna remark on few general things, The website design and style is perfect, the articles is very fantastic : D.
Great post. I am facing a couple of these problems.
I was very pleased to find this web-site.I wanted to thanks for your time for this wonderful read!! I definitely enjoying every little bit of it and I have you bookmarked to check out new stuff you blog post.
Absolutely pent articles, Really enjoyed reading through.
As I site possessor I believe the content material here is rattling great , appreciate it for your efforts. You should keep it up forever! Good Luck.
I have been surfing on-line more than three hours lately, yet I by no means found any attention-grabbing article like yours. It’s pretty worth enough for me. In my view, if all webmasters and bloggers made just right content material as you did, the internet shall be a lot more helpful than ever before. «Baseball is 90 percent mental. The other half is physical.» by Lawrence Peter Berra.
I genuinely enjoy studying on this website, it contains great blog posts. «The living is a species of the dead and not a very attractive one.» by Friedrich Wilhelm Nietzsche.
Today, I went to the beach front with my children. 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 entirely off topic but I had to tell someone!
Lottery Defeater Software is a digital tool designed to assist individuals in improving their chances of winning in various lotteries.
Hey very cool site!! Man .. Excellent .. Amazing .. I will bookmark your website and take the feeds also…I am happy to find so many useful info here in the post, we need work out more strategies in this regard, thanks for sharing. . . . . .
This is the right blog for anyone who wants to find out about this topic. You realize so much its almost hard to argue with you (not that I actually would want…HaHa). You definitely put a new spin on a topic thats been written about for years. Great stuff, just great!
Hi there! Someone in my Facebook group shared this site with us so I came to give it a look. I’m definitely enjoying the information. I’m bookmarking and will be tweeting this to my followers! Great blog and wonderful style and design.
Some genuinely prime posts on this internet site, saved to fav.
This blog was… how do you say it? Relevant!!
Finally I have found something which helped me. Thanks a lot!
My blog post: facebook vs eharmony to find love online
excellent post.Ne’er knew this, thankyou for letting me know.
Great site you have here but I was curious if you knew of any community forums that cover the same topics talked about in this article? I’d really love to be a part of group where I can get suggestions from other knowledgeable people that share the same interest. If you have any suggestions, please let me know. Cheers!
Just a smiling visitor here to share the love (:, btw outstanding design and style. «Individuals may form communities, but it is institutions alone that can create a nation.» by Benjamin Disraeli.
We are a group of volunteers and opening a brand new scheme in our community. Your site offered us with useful information to paintings on. You have performed a formidable task and our whole community might be grateful to you.
You actually make it seem so easy with your presentation but I find this matter to be really something which I think I would never understand. It seems too complex and extremely broad for me. I’m looking forward for your next post, I’ll try to get the hang of it!
Very nice post. I just stumbled upon your weblog and wanted to say
that I’ve really enjoyed surfing around your blog posts.
After all I’ll be subscribing to your rss feed and I hope you write again soon!
Feel free to surf to my page :: eharmony special coupon code 2024
There are some fascinating deadlines on this article but I don’t know if I see all of them center to heart. There is some validity but I’ll take hold opinion till I look into it further. Good article , thanks and we want extra! Added to FeedBurner as effectively
I love what you guys are up too. This type of clever work and coverage! Keep up the wonderful works guys I’ve added you guys to my personal blogroll.
Hi, Neat post. There’s an issue along with your web site in web explorer, could test thisK IE nonetheless is the market chief and a large element of other folks will miss your excellent writing because of this problem.
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 four emails with the identical comment. Is there any way you’ll be able to take away me from that service? Thanks!
Fastidious answers in return of this difficulty with firm arguments and explaining everything on the topic of that.
Check out my page nordvpn special coupon code 2024
I really like assembling utile info, this post has got me even more info! .
I have been absent for some time, but now I remember why I used to love this web site. Thank you, I will try and check back more often. How frequently you update your website?
Valuable info. Lucky me I found your site by accident, and I am shocked why this accident did not happened earlier! I bookmarked it.
Do you have a spam problem on this website; I also am a blogger, and I was curious about your situation; we have created some nice procedures and we are looking to swap methods with other folks, please shoot me an e-mail if interested.
I carry on listening to the news lecture about getting boundless online grant applications so I have been looking around for the finest site to get one. Could you tell me please, where could i find some?
What is ProNerve 6? ProNerve 6 is your complete arrangement made to address the multifaceted necessities of nerve wellbeing
You are my aspiration, I possess few blogs and often run out from brand :). «To die for a religion is easier than to live it absolutely.» by Jorge Luis Borges.
I don’t commonly comment but I gotta tell thanks for the post on this great one : D.
I am curious to find out what blog platform you’re using? I’m experiencing some small security problems with my latest website and I would like to find something more safeguarded. Do you have any solutions?
very good put up, i actually love this website, carry on it
Hi 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 article to him. Pretty sure he will have a good read. Thank you for sharing!
This really answered my problem, thank you!
I really like your writing style, good information, appreciate it for posting :D. «In every affair consider what precedes and what follows, and then undertake it.» by Epictetus.
This is very interesting, You are a very skilled blogger. I have joined your feed and look forward to seeking more of your wonderful post. Also, I have shared your web site in my social networks!
Hi, just required you to know I he added your site to my Google bookmarks due to your layout. But seriously, I believe your internet site has 1 in the freshest theme I??ve came across. It extremely helps make reading your blog significantly easier.
Magnificent web site. A lot of useful info here. I’m sending it to several friends ans also sharing in delicious. And of course, thanks for your sweat!
It¦s really a great and useful piece of information. I am happy that you just shared this useful information with us. Please keep us informed like this. Thank you for sharing.
Thanks for one’s marvelous posting! I genuinely enjoyed reading it, you happen to be a great author.I will be sure to bookmark your blog and may come back very soon. I want to encourage one to continue your great job, have a nice day!
I conceive this website has got very wonderful indited content articles.
Some really excellent information, Gladiolus I observed this.
Hey there, You have done a great job. I’ll certainly digg it and in my opinion recommend to my friends. I am confident they will be benefited from this site.
I am not very wonderful with English but I come up this rattling easy to understand.
I like what you guys are up too. Such intelligent work and reporting! Keep up the excellent works guys I?¦ve incorporated you guys to my blogroll. I think it’ll improve the value of my site 🙂
The very heart of your writing whilst appearing reasonable at first, did not really sit perfectly with me after some time. Somewhere within the sentences you actually were able to make me a believer unfortunately just for a very short while. I nevertheless have got a problem with your leaps in logic and one would do nicely to fill in those breaks. In the event that you actually can accomplish that, I could surely be impressed.
Aw, this was a really nice post. In thought I would like to put in writing like this moreover – taking time and actual effort to make a very good article… however what can I say… I procrastinate alot and not at all seem to get one thing done.
Very informative and excellent bodily structure of written content, now that’s user pleasant (:.
Assume you are doing good linking to position you on the first pages of search engines.
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, let alone the content!
I love your blog.. very nice colors & theme. Did you create this website yourself or did you hire someone to do it for you? Plz answer back as I’m looking to design my own blog and would like to find out where u got this from. thanks
Great info! Keep post great articles.
great issues altogether, you just received a emblem new reader. What might you recommend about your publish that you simply made a few days in the past? Any sure?
I have been exploring for a bit for any high-quality articles or weblog posts in this kind of area . Exploring in Yahoo I ultimately stumbled upon this web site. Studying this information So i¦m satisfied to express that I’ve an incredibly just right uncanny feeling I found out exactly what I needed. I such a lot undoubtedly will make certain to do not disregard this web site and give it a glance regularly.
obviously like your website but you have to test the spelling on several of your posts. A number of them are rife with spelling issues and I to find it very bothersome to tell the truth nevertheless I’ll surely come again again.
Lottery Defeater Software: What is it? Lottery Defeater Software is a completely automated plug-and-play lottery-winning software. The Lottery Defeater software was developed by Kenneth.
What Is FitSpresso? The effective weight management formula FitSpresso is designed to inherently support weight loss. It is made using a synergistic blend of ingredients chosen especially for their metabolism-boosting and fat-burning features.
п»їbest mexican online pharmacies: mexico pharmacy – п»їbest mexican online pharmacies
What is Tea Burn? Tea Burn is a new market-leading fat-burning supplement with a natural patent formula that can increase both speed and efficiency of metabolism. Combining it with Tea, water, or coffee can help burn calories quickly.
What does the Lottery Defeater Software offer? The Lottery Defeater Software is a unique predictive tool crafted to empower individuals seeking to boost their chances of winning the lottery.
I’m not that much of a online reader to be honest but your sites really nice, keep it up! I’ll go ahead and bookmark your website to come back down the road. Cheers
Thank you, I’ve just been searching for information about this topic for a long time and yours is the best I’ve discovered till now. However, what about the bottom line? Are you sure about the source?
Thankyou for helping out, great information.
I am lucky that I discovered this website , precisely the right info that I was searching for! .
Needed to write you this very small observation to finally say thank you over again for your superb tricks you have contributed on this page. It has been simply strangely generous of people like you to grant openly just what most people might have advertised as an electronic book to get some profit for their own end, principally now that you could possibly have tried it in the event you wanted. The basics in addition served like a fantastic way to comprehend other individuals have the identical eagerness like my very own to grasp more around this problem. I am certain there are lots of more pleasant times ahead for folks who read your blog post. the growth matrix reviews
Substantially, the post is really the best on this laudable topic. I concur with your conclusions and will eagerly watch forward to your future updates.Just saying thanx will not just be enough, for the wonderful lucidity in your writing.
Terrific work! This is the type of info that should be shared around the web. Shame on Google for not positioning this post higher! Come on over and visit my website . Thanks =)
I wanted to put you the little bit of note just to say thanks again over the marvelous things you have discussed in this article. It was certainly generous of people like you to give unhampered just what a few individuals might have distributed as an e-book in making some cash on their own, most notably given that you might well have tried it in case you decided. The pointers in addition served to provide a great way to fully grasp that someone else have a similar zeal the same as my own to figure out lots more in terms of this issue. Certainly there are numerous more pleasant instances ahead for individuals that find out your site. phenq
I intended to post you that bit of remark to say thanks once again relating to the precious tactics you have provided in this case. It was certainly strangely generous with you to give unhampered precisely what many people would’ve made available as an electronic book to help with making some dough on their own, principally seeing that you could have done it if you desired. Those pointers likewise worked to be the good way to be sure that other individuals have a similar dream just as my very own to find out somewhat more pertaining to this problem. I am sure there are lots of more fun times up front for individuals who looked over your blog post. tonic greens reviews
With havin so much content and articles do you ever run into any problems of plagorism or copyright infringement? My website has a lot of completely unique content I’ve either authored myself or outsourced but it appears a lot of it is popping it up all over the web without my permission. Do you know any solutions to help protect against content from being ripped off? I’d definitely appreciate it.
Nice to meet you! We are a online retailer since 1988. Welcome to Elivera 1988-2023. EliveraGroup sells online natural cosmetics, beauty products, food supplements. We connect people with products and services in new and unexpected ways. The company ELIVERAGroup, is a Retailer, which operates in the Cosmetics industry. ELIVERA was established in 1988. © ELIVERA LTD was established in 2007. The first project was in 1988. It was carried out in trade with Russia, Belarus, Ukraine, Belgium, Hungary, Poland, Lithuania, Latvia and Estonia.
I really like your writing style, excellent info , thanks for putting up : D.
What Is Java Burn? Java Burn is a natural health supplement that is formulated using clinically backed ingredients that promote healthy weight loss.
You are one talented writer thank you for the post.
Tonic Greens: An Overview Introducing Tonic Greens, an innovative immune support supplement meticulously crafted with potent antioxidants, essential minerals, and vital vitamins.
Thanx for the effort, keep up the good work Great work, I am going to start a small Blog Engine course work using your site I hope you enjoy blogging with the popular BlogEngine.net.Thethoughts you express are really awesome. Hope you will right some more posts.
Thanks for your patience and sorry for the inconvenience!
I just could not depart your site before suggesting that I actually enjoyed the standard information a person provide for your visitors? Is gonna be back often in order to check up on new posts
Some really superb information, Glad I discovered this. «Prayer indeed is good, but while calling on the gods a man should himself lend a hand.» by Hippocrates.
I am so happy to read this. This is the kind of manual that needs to be given and not the accidental misinformation that is at the other blogs. Appreciate your sharing this greatest doc.
I wish I could craft such articles as this. Thank you very much.
Thanks pertaining to discussing the following superb written content on your site. I ran into it on the search engines. I will check back again if you publish extra aricles.
best canadian online pharmacy reviews: best mail order pharmacy canada – pharmacy rx world canada
https://canadapharmast.online/# safe canadian pharmacy
mexican border pharmacies shipping to usa mexican border pharmacies shipping to usa mexico pharmacies prescription drugs
buying prescription drugs in mexico online: п»їbest mexican online pharmacies – best online pharmacies in mexico
mexican rx online: mexican online pharmacies prescription drugs – mexico drug stores pharmacies
mexican online pharmacies prescription drugs: mexico drug stores pharmacies – mexican rx online
my canadian pharmacy reviews onlinecanadianpharmacy 24 canadian pharmacy king reviews
mail order pharmacy india: pharmacy website india – п»їlegitimate online pharmacies india
http://canadapharmast.com/# canada rx pharmacy
global pharmacy canada: canada drugs – the canadian drugstore
medication canadian pharmacy buying drugs from canada online canadian pharmacy
india pharmacy: world pharmacy india – mail order pharmacy india
mexico pharmacies prescription drugs: medication from mexico pharmacy – purple pharmacy mexico price list
http://canadapharmast.com/# canadian pharmacy prices
canadian pharmacy online reviews: best canadian pharmacy to buy from – online pharmacy canada
purple pharmacy mexico price list mexican pharmacy reputable mexican pharmacies online
online shopping pharmacy india: india online pharmacy – mail order pharmacy india
buying prescription drugs in mexico online: mexican mail order pharmacies – mexican border pharmacies shipping to usa
You have noted very interesting details! ps nice web site.
https://ciprodelivery.pro/# buy cipro online
amoxicillin 775 mg: amoxicillin 825 mg – amoxicillin 200 mg tablet
http://amoxildelivery.pro/# amoxicillin from canada
buy amoxicillin 500mg amoxicillin 500mg capsules generic amoxicillin over the counter
where to buy clomid: how can i get cheap clomid for sale – clomid price
http://clomiddelivery.pro/# buying generic clomid without insurance
I saw a similar post on another website but the points were not as well articulated.
https://doxycyclinedelivery.pro/# doxycycline 40 mg
https://paxloviddelivery.pro/# paxlovid pill
buy amoxicillin online without prescription how to buy amoxycillin amoxicillin without prescription
paxlovid pill: paxlovid india – Paxlovid over the counter
http://doxycyclinedelivery.pro/# doxycycline capsule 100mg price
cipro: buy cipro online canada – cipro ciprofloxacin
http://amoxildelivery.pro/# amoxicillin generic
You are my inspiration , I possess few web logs and very sporadically run out from to brand 🙁
http://amoxildelivery.pro/# antibiotic amoxicillin
40mg doxycycline doxycycline 40 mg capsules doxycycline 5553
can you buy amoxicillin over the counter canada: amoxicillin 500 mg cost – can you buy amoxicillin over the counter canada
https://clomiddelivery.pro/# where can i buy cheap clomid price
http://paxloviddelivery.pro/# paxlovid for sale
Certainly. And I have faced it. Let’s discuss this question. Here or in PM.
can i get generic clomid without a prescription: where buy generic clomid no prescription – can i get clomid without insurance
http://doxycyclinedelivery.pro/# doxycycline online
order doxycycline online australia doxycycline price uk doxycycline price australia
https://paxloviddelivery.pro/# п»їpaxlovid
where to buy generic clomid without prescription: how to buy cheap clomid online – how to get generic clomid pill
http://doxycyclinedelivery.pro/# can you buy doxycycline over the counter australia
buy doxycycline capsules: doxycycline 20 mg coupon – doxycycline medicine in india
https://ciprodelivery.pro/# cipro ciprofloxacin
https://amoxildelivery.pro/# price of amoxicillin without insurance
Paxlovid buy online paxlovid pill buy paxlovid online
ciprofloxacin 500 mg tablet price: ciprofloxacin generic – п»їcipro generic
https://amoxildelivery.pro/# order amoxicillin 500mg
You have some helpful ideas! Maybe I should consider doing this by myself.
Hmm it looks like your site ate my first comment (it was extremely long) so I guess I’ll just sum it up what I submitted and say, I’m thoroughly enjoying your blog. I as well am an aspiring blog writer but I’m still new to everything. Do you have any helpful hints for beginner blog writers? I’d really appreciate it.
https://ciprodelivery.pro/# ciprofloxacin order online
You need to really control the comments listed here
http://ciprodelivery.pro/# cipro pharmacy
where to buy generic clomid no prescription can i get cheap clomid without insurance where can i buy cheap clomid pill
buy amoxicillin 500mg usa: buy cheap amoxicillin online – how much is amoxicillin prescription
https://doxycyclinedelivery.pro/# doxycycline buy online usa
ciprofloxacin mail online: buy cipro online usa – antibiotics cipro
Howdy! I’m at work browsing your blog from my new iphone 3gs! Just wanted to say I love reading your blog and look forward to all your posts! Carry on the outstanding work!
http://amoxildelivery.pro/# buy amoxicillin over the counter uk
cipro ciprofloxacin: ciprofloxacin generic – ciprofloxacin generic price
http://clomiddelivery.pro/# cost of generic clomid price
http://clomiddelivery.pro/# how to get generic clomid price
can you buy doxycycline over the counter in india cost of doxycycline in canada where to buy doxycycline
https://paxloviddelivery.pro/# paxlovid pill
You got a very wonderful website, Gladiolus I discovered it through yahoo.
Paxlovid over the counter: buy paxlovid online – buy paxlovid online
Paxlovid buy online: paxlovid covid – Paxlovid buy online
Very interesting information!Perfect just what I was looking for!
Simply wish to say the frankness in your article is surprising.
I like your quality that you put into your writing . Please do continue with more like this.
Well, I don’t know if that’s going to work for me, but definitely worked for you! 🙂 Excellent post!
paxlovid india: paxlovid cost without insurance – paxlovid india
Some really prize blog posts on this internet site, saved to fav.
http://mexicandeliverypharma.com/# buying from online mexican pharmacy
mexican online pharmacies prescription drugs: buying prescription drugs in mexico online – mexican pharmaceuticals online
mexico drug stores pharmacies: medication from mexico pharmacy – reputable mexican pharmacies online
mexican mail order pharmacies buying prescription drugs in mexico online buying prescription drugs in mexico online
I got what you mean ,saved to favorites, very decent website .
mexican rx online: pharmacies in mexico that ship to usa – buying prescription drugs in mexico online
reputable mexican pharmacies online: buying prescription drugs in mexico online – mexican rx online
https://mexicandeliverypharma.online/# mexican border pharmacies shipping to usa
mexican pharmacy mexico pharmacy reputable mexican pharmacies online
п»їbest mexican online pharmacies: reputable mexican pharmacies online – mexican drugstore online
mexico drug stores pharmacies: mexico drug stores pharmacies – mexico drug stores pharmacies
medicine in mexico pharmacies reputable mexican pharmacies online mexican rx online
purple pharmacy mexico price list: mexico drug stores pharmacies – mexican drugstore online
mexican pharmaceuticals online: mexico drug stores pharmacies – п»їbest mexican online pharmacies
mexican online pharmacies prescription drugs mexico drug stores pharmacies pharmacies in mexico that ship to usa
mexico pharmacies prescription drugs: п»їbest mexican online pharmacies – mexican border pharmacies shipping to usa
mexican pharmaceuticals online: medication from mexico pharmacy – best online pharmacies in mexico
mexican mail order pharmacies: medication from mexico pharmacy – mexican border pharmacies shipping to usa
https://mexicandeliverypharma.online/# best online pharmacies in mexico
mexico drug stores pharmacies buying prescription drugs in mexico п»їbest mexican online pharmacies
I discovered your weblog site on google and verify just a few of your early posts. Proceed to maintain up the very good operate. I simply further up your RSS feed to my MSN News Reader.
reputable mexican pharmacies online: best online pharmacies in mexico – medication from mexico pharmacy
п»їbest mexican online pharmacies: buying from online mexican pharmacy – mexico pharmacies prescription drugs
mexico drug stores pharmacies: best online pharmacies in mexico – mexican pharmaceuticals online
mexican rx online: п»їbest mexican online pharmacies – mexican pharmaceuticals online
mexico pharmacies prescription drugs: mexican mail order pharmacies – mexico drug stores pharmacies
purple pharmacy mexico price list mexico pharmacies prescription drugs mexican drugstore online
mexican pharmaceuticals online: buying from online mexican pharmacy – reputable mexican pharmacies online
buying prescription drugs in mexico: buying prescription drugs in mexico online – mexico pharmacies prescription drugs
mexican mail order pharmacies: buying prescription drugs in mexico – pharmacies in mexico that ship to usa
best online pharmacies in mexico mexico pharmacies prescription drugs mexican online pharmacies prescription drugs
mexican mail order pharmacies: mexico pharmacies prescription drugs – mexican border pharmacies shipping to usa
mexican pharmaceuticals online: medication from mexico pharmacy – mexican mail order pharmacies
mexico pharmacy п»їbest mexican online pharmacies mexico drug stores pharmacies
pharmacies in mexico that ship to usa: mexican pharmaceuticals online – mexico pharmacies prescription drugs
medication from mexico pharmacy: mexican border pharmacies shipping to usa – mexican mail order pharmacies
purple pharmacy mexico price list: mexico pharmacies prescription drugs – buying from online mexican pharmacy
medicine in mexico pharmacies: best online pharmacies in mexico – mexico drug stores pharmacies
mexican drugstore online: pharmacies in mexico that ship to usa – mexican drugstore online
mexican drugstore online: medication from mexico pharmacy – mexico drug stores pharmacies
purple pharmacy mexico price list medicine in mexico pharmacies mexico drug stores pharmacies
mexican drugstore online: pharmacies in mexico that ship to usa – mexican rx online
mexican drugstore online: buying from online mexican pharmacy – medication from mexico pharmacy
mexican drugstore online mexican drugstore online reputable mexican pharmacies online
medication from mexico pharmacy: buying prescription drugs in mexico – pharmacies in mexico that ship to usa
purple pharmacy mexico price list: pharmacies in mexico that ship to usa – п»їbest mexican online pharmacies
п»їbest mexican online pharmacies mexico pharmacies prescription drugs mexican pharmaceuticals online
mexico pharmacies prescription drugs: buying prescription drugs in mexico – medication from mexico pharmacy
buying prescription drugs in mexico online: purple pharmacy mexico price list – п»їbest mexican online pharmacies
medicine in mexico pharmacies: mexican online pharmacies prescription drugs – reputable mexican pharmacies online
mexico drug stores pharmacies buying prescription drugs in mexico buying from online mexican pharmacy
I love your blog.. very nice colors & theme. Did you create this website yourself? Plz reply back as I’m looking to create my own blog and would like to know wheere u got this from. thanks
medicine in mexico pharmacies: mexican pharmaceuticals online – mexico drug stores pharmacies
medicine in mexico pharmacies: mexican mail order pharmacies – best online pharmacies in mexico
mexican online pharmacies prescription drugs: buying prescription drugs in mexico – best online pharmacies in mexico
reputable mexican pharmacies online medicine in mexico pharmacies mexican rx online
These kind of posts are always inspiring and I prefer to read quality content so I happy to find many good point here in the post. writing is simply wonderful! thank you for the post
mexican rx online: purple pharmacy mexico price list – mexican border pharmacies shipping to usa
buying prescription drugs in mexico online: mexico pharmacies prescription drugs – buying prescription drugs in mexico
buying from online mexican pharmacy mexican online pharmacies prescription drugs purple pharmacy mexico price list
buying prescription drugs in mexico: purple pharmacy mexico price list – mexican online pharmacies prescription drugs
buying prescription drugs in mexico online: mexican mail order pharmacies – medicine in mexico pharmacies
mexican rx online: mexican border pharmacies shipping to usa – medication from mexico pharmacy
mexico drug stores pharmacies buying prescription drugs in mexico п»їbest mexican online pharmacies
mexican drugstore online: pharmacies in mexico that ship to usa – mexican pharmaceuticals online
buying from online mexican pharmacy: п»їbest mexican online pharmacies – reputable mexican pharmacies online
mexican drugstore online: mexico drug stores pharmacies – mexico pharmacies prescription drugs
mexican online pharmacies prescription drugs: mexican mail order pharmacies – purple pharmacy mexico price list
buy cheap zithromax online zithromax 500 price zithromax prescription
order zithromax over the counter: zithromax order online uk – zithromax 600 mg tablets
https://propeciabestprice.pro/# cheap propecia pill
https://cytotecbestprice.pro/# buy cytotec online fast delivery
With internet full of dupe articles it is nice to find original content like yours thank you so very much.
order cheap propecia without prescription cost propecia without rx cheap propecia
zithromax 500 mg: zithromax capsules price – where to get zithromax over the counter
https://prednisonebestprice.pro/# prednisone price canada
https://zithromaxbestprice.pro/# zithromax 500 mg lowest price drugstore online
buy misoprostol over the counter buy cytotec pills п»їcytotec pills online
buying cheap propecia prices: order generic propecia without insurance – generic propecia without rx
https://nolvadexbestprice.pro/# tamoxifen premenopausal
https://cytotecbestprice.pro/# buy cytotec over the counter
tamoxifen depression tamoxifen hormone therapy how does tamoxifen work
prednisone 0.5 mg: where to buy prednisone 20mg – can i buy prednisone online in uk
tamoxifen joint pain: nolvadex pct – nolvadex half life
prednisone 5 mg tablet rx: prednisone brand name canada – 15 mg prednisone daily
http://zithromaxbestprice.pro/# zithromax cost australia
This is really interesting, You’re a very skilled blogger. I have joined your feed and look forward to seeking more of your great post. Also, I’ve shared your web site in my social networks!
prednisone brand name us: prednisone 10mg buy online – 15 mg prednisone daily
Abortion pills online: buy cytotec online fast delivery – buy cytotec in usa
https://prednisonebestprice.pro/# 54 prednisone
buying generic propecia pills: cost of propecia without dr prescription – cost of generic propecia tablets
Simply wish to say the frankness in your article is surprising.
hello!,I like your writing very much! share we communicate more about your post on AOL? I need a specialist on this area to solve my problem. May be that’s you! Looking forward to see you.
п»їcytotec pills online: buy cytotec over the counter – cytotec online
I like this post, enjoyed this one appreciate it for posting. «‘I have done my best.’ That is about all the philosophy of living one needs.» by Lin Yutang.
Hello would you mind sharing which blog platform you’re working with? I’m looking to start my own blog soon but I’m having a tough time deciding between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your design and style seems different then most blogs and I’m looking for something completely unique. P.S My apologies for being off-topic but I had to ask!
zithromax online: buy zithromax 1000mg online – buy azithromycin zithromax
https://prednisonebestprice.pro/# prednisone prescription for sale
Hello.This post was extremely motivating, especially since I was investigating for thoughts on this issue last Saturday.
After study a couple of of the weblog posts on your website now, and I really like your approach of blogging. I bookmarked it to my bookmark website listing and will be checking again soon. Pls try my web site as well and let me know what you think.
We are a group of volunteers and starting a new scheme in our community. Your web site provided us with valuable info to work on. You’ve done a formidable job and our whole community will be grateful to you.
naturally like your website however you need to test the spelling on quite a few of your posts. Several of them are rife with spelling problems and I in finding it very troublesome to inform the reality nevertheless I’ll surely come again again.
viagra pfizer 25mg prezzo: viagra online in 2 giorni – le migliori pillole per l’erezione
Hello there! I really enjoy reading your blog! If you keep making amazing posts like this I will come back every day to keep reading.
http://farmait.store/# farmaci senza ricetta elenco
farmaci senza ricetta elenco: Farmacia online piГ№ conveniente – farmacie online affidabili
farmacia online piГ№ conveniente: kamagra gel – comprare farmaci online con ricetta
miglior sito dove acquistare viagra: viagra senza ricetta – viagra 50 mg prezzo in farmacia
https://avanafil.pro/# farmacia online piГ№ conveniente
farmacie online autorizzate elenco: avanafil generico – acquistare farmaci senza ricetta
farmaci senza ricetta elenco: farmacia online migliore – Farmacie online sicure
I know this is not exactly on topic, but i have a blog using the blogengine platform as well and i’m having issues with my comments displaying. is there a setting i am forgetting? maybe you could help me out? thank you.
farmacia online piГ№ conveniente: Farmacie on line spedizione gratuita – Farmacia online piГ№ conveniente
I like to spend my free time by scaning various internet recourses. Today I came across your site and I found it is as one of the best free resources available! Well done! Keep on this quality!
migliori farmacie online 2024: avanafil in farmacia – farmacie online sicure
http://kamagrait.pro/# comprare farmaci online all’estero
I have read several good stuff here. Certainly worth bookmarking for revisiting. I surprise how much effort you put to create such a wonderful informative web site.
farmacia online senza ricetta: kamagra gel – Farmacie online sicure
I like this website it’s a master piece! Glad I noticed
this ohttps://69v.topn google.Raise your business
36 hour cialis mg: cialis without a doctor prescription – generic cialis 20 mg x 30
I wanted to put you one very small observation to be able to say thanks once again relating to the unique thoughts you have discussed in this article. This has been surprisingly open-handed with people like you in giving publicly precisely what numerous people could have advertised as an e-book to help with making some bucks for their own end, particularly given that you might have tried it if you ever decided. The advice likewise acted like a good way to understand that the rest have the same passion like my own to figure out good deal more with reference to this problem. I think there are a lot more pleasant times in the future for folks who look into your site. sumatra slim belly tonic
I intended to create you the bit of word just to say thanks yet again for your stunning tricks you have documented here. It is unbelievably generous of you to provide unreservedly just what many of us would’ve advertised as an ebook to earn some profit for themselves, even more so given that you might well have done it in case you considered necessary. The secrets in addition worked to be a fantastic way to comprehend other people have similar eagerness just as mine to know the truth somewhat more pertaining to this condition. I know there are some more pleasant occasions in the future for individuals who read through your blog post. alpha bites
purchase cheap cialis: Generic Tadalafil 20mg price – cialis online canada
https://tadalafil.auction/# online buy cialis
I intended to compose you a tiny observation so as to thank you very much as before just for the awesome information you have provided on this page. It’s really unbelievably generous of people like you giving easily what exactly a lot of folks might have distributed as an e-book to get some profit for themselves, most notably since you might have tried it in the event you decided. The thoughts as well worked as the great way to be certain that other people have the same dream much like my own to figure out a great deal more around this matter. I know there are numerous more pleasant periods up front for those who looked over your blog. prodentim
https://tadalafil.auction/# back pain from cialis
100mg viagra without a doctor prescription buy sildenafil online usa buy viagra generic
cheap cialis alternatives: Buy Cialis online – purchase cialis in canada
I wanted to compose you this little word to be able to thank you as before for the exceptional ideas you’ve shared on this page. It’s extremely open-handed with you in giving without restraint what some people could have sold for an e-book to make some dough for their own end, precisely seeing that you might well have tried it if you ever decided. Those tips also served as the fantastic way to know that other people online have a similar zeal the same as my personal own to realize whole lot more on the subject of this condition. I think there are a lot more enjoyable occasions in the future for individuals who view your website. lottery defeater software reviews
https://sildenafil.llc/# viagra for sale
I intended to put you the little bit of word to thank you so much as before for your personal awesome suggestions you have featured in this article. It was really strangely generous with you to convey unhampered all most of us would’ve supplied as an e-book to get some profit on their own, chiefly given that you could have done it in case you decided. These thoughts in addition acted to be the fantastic way to comprehend other people online have similar desire similar to mine to know significantly more related to this issue. Certainly there are some more pleasurable periods in the future for those who scan through your blog post. the growth matrix
viagra canada: Cheap Viagra 100mg – viagra coupon
http://tadalafil.auction/# cialis 10mg
Needed to put you one bit of word to finally say thank you over again with your pleasant opinions you’ve contributed on this site. This has been certainly generous of you to make unhampered precisely what a few individuals would’ve offered for sale as an ebook to get some dough for their own end, especially considering that you could possibly have done it if you ever decided. These tricks also worked to become easy way to understand that other people online have similar dream much like mine to learn way more pertaining to this issue. I am sure there are numerous more pleasurable opportunities up front for those who start reading your blog. tonic greens
cialis price south africa: cheapest tadalafil – cheapest cialis from india
http://tadalafil.auction/# cialis with dapoxetine without prescription mastercard
natural viagra: Viagra without a doctor prescription – viagra without a doctor prescription
http://tadalafil.auction/# generic cialis with dapoxetine
viagra without a doctor prescription usa: Cheap Viagra 100mg – real viagra without a doctor prescription
http://tadalafil.auction/# herbal cialis
free viagra Cheap Viagra online generic viagra
Needed to write you one little note just to give many thanks yet again for your personal great concepts you’ve shared in this article. This is certainly strangely generous of people like you to supply openly what exactly a lot of people might have distributed as an e-book in making some cash for themselves, particularly considering that you could possibly have done it in case you desired. Those secrets additionally worked to become good way to realize that most people have the same zeal just as my very own to realize somewhat more with regards to this condition. I am sure there are some more enjoyable moments in the future for individuals who read carefully your site. prostadine reviews
I wanted to post you one very small word just to say thanks a lot once again just for the pleasant suggestions you have provided here. It has been really extremely open-handed of people like you to offer publicly all most people could possibly have marketed as an electronic book to generate some money for their own end, chiefly considering that you could have tried it in case you considered necessary. These tips as well worked to become a fantastic way to comprehend other people online have a similar dream much like my very own to understand somewhat more in regard to this condition. I know there are numerous more enjoyable periods ahead for people who start reading your website. pronerve 6 reviews
I intended to send you one little note to help thank you very much yet again just for the marvelous tricks you’ve provided at this time. This has been simply shockingly open-handed of you in giving unreservedly all that a number of us could possibly have supplied as an ebook to end up making some money on their own, most notably since you could have done it if you ever desired. Those secrets also worked as the good way to realize that most people have the identical interest much like my very own to learn a great deal more with respect to this matter. I believe there are numerous more pleasant times up front for individuals that go through your site. java burn
I intended to put you this little bit of observation to help thank you as before on your lovely suggestions you’ve featured here. This has been really pretty generous with you to provide unreservedly all many of us would have supplied for an e-book in making some bucks for themselves, mostly considering that you could have done it if you ever decided. These creative ideas also served to provide a easy way to know that most people have a similar passion much like my personal own to figure out a great deal more in terms of this condition. I believe there are some more pleasurable times up front for folks who view your blog. quietum plus
purple pharmacy mexico price list: Mexico pharmacy online – mexico drug stores pharmacies
https://indiapharmacy.shop/# п»їlegitimate online pharmacies india
ed online pharmacy
online shopping pharmacy india: Online India pharmacy – buy prescription drugs from india
https://indiapharmacy.shop/# mail order pharmacy india
cheap ed pills online: online ed meds – buy ed meds online
https://mexicopharmacy.win/# medication from mexico pharmacy
I intended to compose you a bit of word just to thank you as before just for the splendid ideas you’ve shared in this case. It’s extremely open-handed of people like you to offer unhampered just what a number of us could possibly have offered for sale for an ebook to help with making some profit on their own, and in particular now that you might well have done it if you considered necessary. These pointers as well acted to become good way to recognize that the rest have similar dream really like mine to find out way more with reference to this issue. I think there are a lot more pleasurable sessions up front for people who view your blog post. sumatra slim belly tonic
https://indiapharmacy.shop/# india pharmacy mail order
how to get ed pills
buying prescription drugs in mexico: mexican pharmacy – best online pharmacies in mexico
buy ed pills: Cheap ED pills online – buy ed pills online
http://indiapharmacy.shop/# online shopping pharmacy india
http://indiapharmacy.shop/# india pharmacy
buy ed medication online
https://edpillpharmacy.store/# best online ed pills
boner pills online: ED meds online with insurance – buy ed medication
reputable indian online pharmacy: Online pharmacy – indian pharmacy online
http://edpillpharmacy.store/# cheap boner pills
buying ed pills online: ed pills online – best online ed pills
http://edpillpharmacy.store/# erectile dysfunction meds online
I wanted to send you this very little word to finally say thanks a lot over again relating to the beautiful ideas you’ve featured on this website. It was really pretty open-handed of you to convey openly precisely what a lot of people would’ve advertised as an ebook to earn some dough for themselves, principally given that you might have tried it if you ever decided. These points additionally worked to become a easy way to understand that the rest have the identical zeal like mine to realize whole lot more on the subject of this condition. I believe there are several more fun periods up front for individuals that read your blog post. boostaro reviews
It’s perfect time to make some plans for the future and it’s time to be happy. I have read this post and if I may just I desire to recommend you some interesting issues or advice. Maybe you could write next articles regarding this article. I desire to read even more things about it!
I intended to send you that very small remark to give many thanks again for those pleasing guidelines you have shared on this page. It’s simply wonderfully generous with people like you to allow publicly just what some people would have made available for an e-book to get some bucks for their own end, certainly given that you could have tried it if you ever decided. Those tricks likewise worked to be a fantastic way to fully grasp someone else have a similar fervor similar to my very own to realize a little more concerning this condition. I believe there are thousands of more enjoyable moments ahead for individuals that take a look at your site. lottery defeated
buying from online mexican pharmacy: Best online Mexican pharmacy – mexico pharmacies prescription drugs
https://mexicopharmacy.win/# best online pharmacies in mexico
mexico pharmacies prescription drugs: mexico pharmacy win – mexican mail order pharmacies
I like this site because so much useful material on here : D.
I intended to create you this bit of word to be able to say thanks a lot the moment again regarding the incredible opinions you’ve documented above. This is really pretty generous of you to give freely what a lot of folks might have advertised for an ebook to help make some dough on their own, principally seeing that you could have done it if you wanted. These techniques additionally acted to be the easy way to know that most people have a similar dreams like my very own to figure out a lot more with respect to this matter. I believe there are a lot more pleasant periods up front for many who read through your website. smart hemp gummies australia
https://mexicopharmacy.win/# buying prescription drugs in mexico online
mexico drug stores pharmacies: Best pharmacy in Mexico – medicine in mexico pharmacies
erectile dysfunction medications online: Best ED meds online – low cost ed medication
https://mexicopharmacy.win/# buying prescription drugs in mexico
pharmacies in mexico that ship to usa: Purple pharmacy online ordering – mexican border pharmacies shipping to usa
indian pharmacy online: indian pharmacy – india pharmacy
https://indiapharmacy.shop/# buy prescription drugs from india
Nevertheless, it’s all carried out with tongues rooted solidly in cheeks, and everybody has got nothing but absolutely love for their friendly neighborhood scapegoat. In reality, he is not merely a pushover. He is simply that extraordinary breed of person solid enough to take all that good natured ribbing for what it really is.
https://edpillpharmacy.store/# erectile dysfunction drugs online
Just what I was looking for, regards for posting.
world pharmacy india: Online pharmacy – reputable indian pharmacies
mexico drug stores pharmacies: mexican pharmacy – п»їbest mexican online pharmacies
http://mexicopharmacy.win/# mexican mail order pharmacies
Well, I don’t know if that’s going to work for me, but definitely worked for you! 🙂 Excellent post!
indian pharmacies safe: Online India pharmacy – reputable indian online pharmacy
https://mexicopharmacy.win/# pharmacies in mexico that ship to usa
mexican drugstore online: Best pharmacy in Mexico – mexican rx online
Needed to write you a very small note to say thanks a lot the moment again over the pretty techniques you have documented on this website. It is certainly extremely generous with people like you to deliver publicly what many individuals could have distributed for an electronic book in making some bucks for their own end, chiefly seeing that you could have done it if you ever considered necessary. Those principles in addition served to provide a great way to be certain that other people have similar passion the same as my very own to figure out much more around this matter. I’m sure there are some more enjoyable periods up front for folks who looked over your blog. tonic greens
Needed to write you the little bit of note to give many thanks as before relating to the marvelous suggestions you’ve shared above. This is quite wonderfully open-handed with you to convey easily what a lot of folks would have made available for an ebook to get some profit for themselves, specifically now that you could have tried it if you ever wanted. Those ideas additionally worked like a great way to realize that other people have the identical fervor much like my very own to learn whole lot more with regards to this issue. I think there are numerous more enjoyable times up front for individuals that looked over your site. tonic greens reviews
http://edpillpharmacy.store/# ed doctor online
purple pharmacy mexico price list: Certified Mexican pharmacy – mexican online pharmacies prescription drugs
I intended to draft you one tiny remark to be able to thank you very much again just for the exceptional suggestions you have documented here. It is so extremely open-handed of people like you to offer openly all many individuals could possibly have supplied for an e book to make some profit for themselves, and in particular now that you might have tried it in the event you decided. The thoughts additionally worked as the good way to understand that other individuals have similar fervor the same as my personal own to grasp a whole lot more around this condition. Certainly there are thousands of more pleasant instances up front for many who take a look at your blog. sight care pills
I wanted to post you this tiny remark in order to give many thanks again just for the breathtaking principles you have shared above. This has been pretty open-handed with you to offer extensively what exactly many of us would’ve advertised for an e-book in making some cash for themselves, mostly seeing that you could have done it if you ever decided. The suggestions likewise acted to become easy way to be certain that the rest have a similar desire much like my personal own to find out good deal more on the topic of this problem. Certainly there are thousands of more enjoyable times ahead for individuals who go through your website. nitric boost
erection pills online: Best ED pills non prescription – low cost ed meds online
https://indiapharmacy.shop/# best india pharmacy
pills for erectile dysfunction online: cheap ed pills online – best online ed medication
https://mexicopharmacy.win/# mexican border pharmacies shipping to usa
mexico drug stores pharmacies: reputable mexican pharmacies online – mexican online pharmacies prescription drugs
I needed to create you one tiny observation to help thank you the moment again for your precious principles you have contributed at this time. It is quite unbelievably generous of you to give easily precisely what many individuals could possibly have advertised as an e book to make some dough for themselves, most importantly considering that you might well have done it in case you considered necessary. These suggestions also served as the great way to fully grasp that many people have the same interest like my own to understand great deal more with regards to this condition. I think there are a lot more enjoyable occasions up front for many who view your blog post. alpha bites gummies
reputable indian pharmacies: Indian pharmacy international shipping – india online pharmacy
I wanted to put you this little word in order to thank you once again about the stunning concepts you’ve shared above. It was generous of people like you to give freely just what some people would have sold as an ebook to earn some profit for themselves, certainly seeing that you could have tried it if you decided. These creative ideas also worked to provide a good way to recognize that the rest have the same passion similar to my own to understand somewhat more on the topic of this problem. I believe there are numerous more pleasant opportunities up front for individuals that go through your website. provadent reviews
reputable indian pharmacies: Top mail order pharmacies – online pharmacy india
india pharmacy: Online medicine home delivery – Online medicine home delivery
Way cool, some valid points! I appreciate you making this article available, the rest of the site is also high quality. Have a fun.
Hmm is anyone else encountering problems with the images on this blog loading? I’m trying to figure out if its a problem on my end or if it’s the blog. Any responses would be greatly appreciated.
online ed meds: ed pills online – discount ed pills
cheap ed medication: Cheap ED pills online – where to buy erectile dysfunction pills
Everything is very open and very clear explanation of issues. was truly information. Your website is very useful. Thanks for sharing.
Hello. impressive job. I did not anticipate this. This is a excellent story. Thanks!
Sweet blog! I found it while surfing around on Yahoo News. Do you have any suggestions on how to get listed in Yahoo News? I’ve been trying for a while but I never seem to get there! Many thanks
Your place is valueble for me. Thanks!…
wonderful points altogether, you just gained a new reader. What would you recommend about your post that you made a few days ago? Any positive?
buy lasix online: furosemide 40 mg – lasix 100 mg
buy cytotec pills online cheap https://lisinopril.guru/# ordering lisinopril without a prescription
lasix online
I think that is one of the most important information for me. And i’m satisfied studying your article. But should observation on few normal things, The site taste is ideal, the articles is really excellent : D. Excellent activity, cheers
where to buy lipitor: buy lipitor 20mg – lipitor 40 mg tablet
https://lisinopril.guru/# buy lisinopril 20 mg online usa
I appreciate the actionable advice.
Abortion pills online http://furosemide.win/# lasix 20 mg
buy lasix online
lipitor prices compare: cheapest ace inhibitor – best price for lipitor
https://lipitor.guru/# cheapest generic lipitor
lasix 40 mg lasix 20 mg furosemida
cytotec online https://tamoxifen.bid/# nolvadex online
generic lasix
lisinopril generic price in india: Buy Lisinopril 20 mg online – lisinopril 20 mg price online
Abortion pills online https://lisinopril.guru/# zestril tablet
furosemide 40 mg
https://tamoxifen.bid/# tamoxifen and uterine thickening
zestril 40 mg tablet: buy lisinopril – lisinopril 5 mg canada
cytotec online: Misoprostol price in pharmacy – buy misoprostol over the counter
lipitor 40 mg price lipitor generic atorvastatin buy lipitor online uk
Very great info can be found on site. «Prayer is the wing wherewith the soul flies to heaven, and meditation the eye wherewith we see God.» by Ambrose of Milan.
buy cytotec over the counter http://tamoxifen.bid/# tamoxifen chemo
lasix medication
https://tamoxifen.bid/# tamoxifen and weight loss
п»їcytotec pills online: buy cytotec online – buy cytotec
I like this web site so much, saved to bookmarks. «American soldiers must be turned into lambs and eating them is tolerated.» by Muammar Qaddafi.
how does tamoxifen work: pct nolvadex – tamoxifen vs clomid
buy cytotec pills online cheap https://furosemide.win/# lasix
buy lasix online
I wanted to compose you the little note to be able to thank you so much yet again with your nice suggestions you have documented here. It was so particularly open-handed with you to deliver extensively exactly what many individuals could have marketed for an e-book to end up making some dough for themselves, chiefly seeing that you might have done it if you wanted. Those tricks in addition worked as a easy way to know that other people have the identical keenness just like my personal own to know lots more regarding this issue. I’m certain there are thousands of more pleasant moments in the future for folks who find out your website. prodentim
https://furosemide.win/# lasix 20 mg
Needed to put you a bit of note to be able to give thanks again with the spectacular techniques you’ve shared in this article. It has been so incredibly open-handed with people like you to present unreservedly what many people could have offered for sale for an electronic book to help with making some profit for themselves, mostly given that you could have done it if you ever considered necessary. Those good tips in addition acted to be the easy way to be sure that many people have the same dreams similar to my own to learn more with regard to this matter. Certainly there are thousands of more pleasant occasions ahead for individuals who looked at your site. lottery defeater reviews
lipitor prescription drug: cheapest ace inhibitor – lipitor 10 mg cost
cytotec online https://furosemide.win/# lasix 100mg
furosemide 40mg
https://lipitor.guru/# buy cheap lipitor
prescription drug lisinopril: Lisinopril online prescription – lisinopril 15 mg tablets
Fitspresso
where to get nolvadex: Purchase Nolvadex Online – tamoxifen side effects forum
buy cytotec in usa http://furosemide.win/# buy lasix online
lasix 40mg
pfizer lipitor: Lipitor 10 mg price – lipitor 5mg
Excellent post. I used to be checking continuously this blog and I’m impressed! Extremely helpful information specially the closing phase 🙂 I take care of such info much. I used to be looking for this certain info for a long time. Thank you and best of luck.
lisinopril 3760: Buy Lisinopril 20 mg online – lisinopril 2
buy cytotec pills https://lipitor.guru/# lipitor generic coupon
lasix dosage
Abortion pills online: cytotec best price – buy cytotec over the counter
lipitor purchase online: buy lipitor 20mg – lipitor prescription
Only wanna input on few general things, The website pattern is perfect, the subject matter is really excellent : D.
buy cytotec online http://tamoxifen.bid/# tamoxifen bone pain
furosemida 40 mg
lisinopril 12.5 mg tablets: buy lisinopril – lisinopril 3
Wow, superb blog layout! How long have you been blogging for? you make blogging look easy. The overall look of your site is wonderful, let alone the content!
Thankyou for this marvelous post, I am glad I observed this internet site on yahoo.
сервис по ремонту телефонов номер
canadian family pharmacy: best canadian online pharmacy reviews – rate canadian pharmacies
Your blog is a shining example of excellence in content creation. I’m continually impressed by the depth of your knowledge and the clarity of your writing. Thank you for all that you do.
п»їbest mexican online pharmacies п»їbest mexican online pharmacies mexican online pharmacies prescription drugs
canada pharmacy world: the canadian drugstore – canadian pharmacy no scripts
https://easyrxindia.shop/# pharmacy website india
https://easyrxcanada.online/# canadian pharmacy ratings
indian pharmacy online top online pharmacy india indian pharmacies safe
https://easyrxindia.shop/# indian pharmacies safe
canadian pharmacy world: escrow pharmacy canada – reputable canadian pharmacy
canadian pharmacy online canada drugs vipps canadian pharmacy
https://easyrxindia.shop/# buy medicines online in india
Профессиональный сервисный центр по ремонту ноутбуков, макбуков и другой компьютерной техники.
Мы предлагаем:ремонт макбуков
Наши мастера оперативно устранят неисправности вашего устройства в сервисе или с выездом на дом!
medication from mexico pharmacy: best online pharmacies in mexico – mexican mail order pharmacies
Nice post. I learn something more challenging on different blogs everyday. It will always be stimulating to read content from other writers and practice a little something from their store. I’d prefer to use some with the content on my blog whether you don’t mind. Natually I’ll give you a link on your web blog. Thanks for sharing.
ремонт плазмы цена
How are you?During our exploration of a new website, we stumbled upon a webpage that instantly grabbed our attention. We are thoroughly impressed with what we have seen thus far and eagerly anticipate your upcoming updates. We are excited to delve deeper into your website and discover all the incredible features it has to offer.Have a good one. my page Come by 카지노 커뮤니티
https://easyrxcanada.com/# pharmacy in canada
canadian world pharmacy: legitimate canadian pharmacy – canada drug pharmacy
Профессиональный сервисный центр по ремонту сотовых телефонов, смартфонов и мобильных устройств.
Мы предлагаем: сервисный центр мобильных телефонов
Наши мастера оперативно устранят неисправности вашего устройства в сервисе или с выездом на дом!