di Dott. Matteo Ferrione
Articolo comparso sulla rivista BancaFinanza (aprile 2017).
Il tema della confisca dei beni che costituiscono il “profitto” o il “prezzo” di un reato è da sempre al centro del dibattito giurisprudenziale e costituisce questione di grande interesse per i risvolti che può comportare nei casi in cui un certo reato (per esempio fiscale-tributario) venga commesso nell’ambito di una impresa costituita in forma di società. La Cassazione, specie negli ultimi anni, è tornata più volte a precisare alcuni punti fondamentali della disciplina della confisca, disciplina che trova la sua fonte in molteplici disposizioni di legge, a seconda del reato a cui il provvedimento si riferisce.
Con la recente Sentenza n. 28225/2016 la Suprema Corte si è occupata di questo interessante problema in relazione ad un procedimento penale per reati fiscali commessi dagli organi di una società (si trattava di dichiarazione fraudolenta mediante uso di fatture per operazioni inesistenti, ai sensi del D.Lgs. 74/2000). Lo ha fatto, in specie, muovendo dalla differenza tra confisca “diretta” e confisca “per equivalente” (quest’ultima introdotta nel nostro ordinamento penale, per la prima volta, con la L. 300/2000 e poi successivamente ampliata ed estesa a molteplici fattispecie di reato) e richiamando, sul punto, quanto già affermato a proposito di questa distinzione in alcune importanti precedenti Sentenze
Per confisca “diretta”, da un lato, s’intende l’apprensione di beni che coincidono con quelli “direttamente” derivanti dal reato che è stato commesso (dunque quelli che costituiscono il “prezzo” o il “profitto” di quel reato); la confisca “per equivalente”, d’altro canto, rappresenta un mezzo suppletivo e cioè utilizzabile (nei soli casi ammessi dalla legge) quando non sia possibile per l’Autorità Giudiziaria intervenire direttamente sui beni che costituiscono il profitto o il prezzo del reato: essa ha dunque ad oggetto “altri” beni riconducibili al colpevole, per un valore complessivo equivalente a quello del prezzo o profitto del reato di volta in volta accertato. La giurisprudenza, in proposito, parla della confisca per equivalente o come di rimedio “residuale e sussidiario, che può essere adottato solo quando sia impossibile reperire i beni che costituiscono il profitto del reato” (in tal senso già Cass. pen. S.U. 10561/2014, Gubert).
Nel caso deciso dalla Corte che qui si commenta, il provvedimento di confisca per equivalente era stato applicato – ai sensi dell’art. 12 bis D.Lgs. 74/2000 – al legale rappresentante di una società (I.G. s.r.l.) responsabile dell’evasione fiscale, su beni di proprietà del medesimo imprenditore (per un importo di oltre 270.000,00 euro). Come precisa la giurisprudenza, in applicazione dei suddetti principi, la confisca per equivalente, per questo tipo di fattispecie, entra in gioco solo quando non possa essere eseguita in via diretta nei confronti della società beneficiaria del vantaggio (fiscale) derivante dal reato. Ebbene, proprio su questo punto, a fronte del ricorso prontamente – e correttamente – proposto dal difensore, la Corte di Cassazione rilevava che, prima di procedere con un simile provvedimento, si sarebbe dovuto accertare in modo esaustivo se effettivamente, all’interno del patrimonio aziendale della società I.G. s.r.l. non vi fossero beni direttamente riconducibili al profitto del reato tributario, o che questi non fossero al momento reperibili: in altre parole, il provvedimento impugnato non era stato correttamente motivato per poter effettuare la confisca per equivalente ai danni dell’imprenditore.
Sulla base di questi rilievi, la Corte di Cassazione decideva l’annullamento della Sentenza (con cui si era disposta la confisca) giudicandola illegittima per carenza di motivazione ed affermando il seguente principio di diritto: “non è consentita la confisca per equivalente nei confronti degli organi della persona giuridica per reati tributari da costoro commessi, quando sia possibile il sequestro preventivo finalizzato alla confisca di denaro o di altri beni fungibili o di beni direttamente riconducibili al profitto del reato tributario compiuto dagli organi della persona giuridica stessa in capo a persona (compresa quella giuridica) non estranea al reato”.
Va ricordato che, in base a una recente modifica del testo di legge, dal 2015 la confisca, per questo tipo di reati, non può avere ad oggetto la parte di imposta evasa che il contribuente si impegna a versare all’erario (art. 12 bis, co. 2, D.Lgs. 74/2000).
Comments (259)
kiveFamma
says Agosto 27, 2021 at 19:44https://buypropeciaon.com/ – Propecia
cialis prices
says Settembre 05, 2021 at 16:54Le Cialis Prise
UnwigoB
says Settembre 07, 2021 at 6:07Cialis
Viagra
says Settembre 08, 2021 at 14:59Buy Tamoxifen Citrate Uk
Noroccume
says Settembre 09, 2021 at 14:37https://buytadalafshop.com/ – buy cialis online us
BomLoyalm
says Settembre 10, 2021 at 5:30https://buystromectolon.com/ – ivermectin for sale
Propecia
says Settembre 10, 2021 at 9:28Canada Med Store
stromectol tablete
says Settembre 12, 2021 at 3:00Levitra Ohne Rezept Bestellen
abseshy
says Settembre 13, 2021 at 21:05Stromectol
smootte
says Settembre 14, 2021 at 23:46http://buyzithromaxinf.com/ – azithromycin z pack
postall
says Settembre 18, 2021 at 21:31Lasix
Plaquenil
says Settembre 19, 2021 at 22:50Prix Viagra Pharmacie Paris
Lowhept
says Settembre 21, 2021 at 18:43https://buylasixshop.com/ – Lasix
indightuh
says Settembre 22, 2021 at 7:04zithromax 1 dose
ornargy
says Settembre 23, 2021 at 4:32https://buyplaquenilcv.com/ – Plaquenil
Glishadia
says Settembre 23, 2021 at 13:15http://buypriligyhop.com/ – Priligy
Priligy
says Settembre 25, 2021 at 0:28Pflanzliches Viagra Horn
zithromax 1000mg
says Settembre 25, 2021 at 6:29Acheter Viagra Avec Paypal
furosemide without prescription
says Settembre 25, 2021 at 7:28Amoxicilina Discount Pills By Money Order
accoste
says Settembre 26, 2021 at 14:13Priligy
Bionglilm
says Settembre 30, 2021 at 23:05http://prednisonebuyon.com/ – Prednisone
occally
says Ottobre 04, 2021 at 17:24Neurontine
Leminveni
says Ottobre 07, 2021 at 13:54https://buyneurontine.com/ – another name for gabapentin
Doomanato
says Ottobre 07, 2021 at 21:51prednisone for asthma
Prednisone
says Ottobre 10, 2021 at 10:40levitra ads
gabapentin for dogs for sale
says Ottobre 11, 2021 at 11:42Stendra Ed No Physician Approval For Sale Birmingham
Cialis
says Ottobre 29, 2021 at 21:11levitra 20 mg online
Unrealpen
says Novembre 02, 2021 at 10:11Viagra
Cialis
says Novembre 03, 2021 at 11:59Generic Levitra Professional 20mg
Gymnanopy
says Novembre 04, 2021 at 16:36order cialis online
viagra cheap prescription
says Novembre 05, 2021 at 4:16Amoxicillin And Clavulante
Anneplirl
says Novembre 06, 2021 at 2:20propecia shampoo
zexeskTix
says Novembre 06, 2021 at 16:02Cialis
propecias
says Novembre 08, 2021 at 11:35Propecia En Ligne Avis
weiliarse
says Novembre 08, 2021 at 20:20Viagra
Viagra
says Novembre 09, 2021 at 19:05Generic Overnight Hydrochlorothiazide Medicine Online
boxergo
says Novembre 10, 2021 at 3:50buy priligy reddit
Lasix
says Novembre 11, 2021 at 10:36Cialis En Similares
Stromectol
says Novembre 12, 2021 at 3:50Acheter Cialis 20mg Ligne
Teawworce
says Novembre 13, 2021 at 8:31Lasix
buy priligy 60
says Novembre 13, 2021 at 13:43Anafranil
prednisolone and alcohol interaction
says Novembre 13, 2021 at 14:56Buy Viagra In New York City 123
ResHeesee
says Novembre 14, 2021 at 15:27Prednisone
Tiquend
says Novembre 14, 2021 at 20:42yo buy stromectol for people tablets
Gymnanopy
says Novembre 22, 2021 at 11:09Antibiotics To Take With Amoxicillin Allergy cialis online cheap
gabapentin for anxiety
says Dicembre 04, 2021 at 6:09Utilizzo Di Kamagra
hydroxychloroquine to buy
says Dicembre 05, 2021 at 0:29Propecia Shedding Of Day
Feenonuap
says Dicembre 06, 2021 at 15:42hydroxychloroquine cost
buy cialis on line
says Dicembre 07, 2021 at 11:52Can I Purchase Discount Bentyl In Internet Tab
Zesiurf
says Dicembre 08, 2021 at 16:54gabapentin mechanism of action
buy azithromycin over the counter usa
says Dicembre 18, 2021 at 16:01viagra cocaina
bethwes
says Gennaio 18, 2022 at 19:00bethwes b9c45beda1 https://coub.com/stories/2828000-__full__-monster-prom-29-10-2018-for-macos
pembalib
says Gennaio 18, 2022 at 20:45pembalib b9c45beda1 https://coub.com/stories/2802131-download-chicken-invaders-4-full-version-2-players-vyrcons
kafdelv
says Gennaio 18, 2022 at 22:04kafdelv b9c45beda1 https://coub.com/stories/2777500-catharina-van-hemessen-self-portrait-carveme
chrmad
says Gennaio 19, 2022 at 3:19chrmad 79a0ff67a5 https://coub.com/stories/2630337-ullu-google-drive-latwind
fabfall
says Gennaio 19, 2022 at 4:32fabfall 79a0ff67a5 https://coub.com/stories/2658285-fx-logun-solo-manual-lisdest
quapan
says Gennaio 19, 2022 at 5:44quapan 79a0ff67a5 https://coub.com/stories/2686424-verified-8-2-assessment-biology-answers
nevbert
says Gennaio 20, 2022 at 12:14nevbert ba0249fdb3 https://wakelet.com/wake/ngJV6mCk74VCHbsC5_r-c
leezseat
says Gennaio 27, 2022 at 14:21leezseat d868ddde6e https://coub.com/stories/3085414-link-half-life-2-synergy-mod-cracked
usamgera
says Gennaio 28, 2022 at 1:42usamgera d868ddde6e https://coub.com/stories/3006833-repack-windows-activators-pack-5-may-2019-14-4-mb
kalepant
says Gennaio 28, 2022 at 14:27kalepant d868ddde6e https://coub.com/stories/3011609-_best_-asc-11-serial-key-serials-ws
vanque
says Gennaio 28, 2022 at 20:18vanque d868ddde6e https://coub.com/stories/3134809-autocad-2017-trial-version-free-download-chukgerm
oldidave
says Gennaio 29, 2022 at 1:03oldidave d868ddde6e https://coub.com/stories/3148009-car-mechanic-simulator-2015-gold-edition-plaza-skidrow-hot
vernan
says Gennaio 29, 2022 at 16:52vernan d868ddde6e https://coub.com/stories/3047229-scanxl-professional-v3-5-1-build-2770-upd
demwynd
says Gennaio 29, 2022 at 20:44demwynd d868ddde6e https://coub.com/stories/3130476-vehicle-tracking-2017-keygen-only-xforce-3-rar-__full__
dorshan
says Gennaio 30, 2022 at 0:27dorshan d868ddde6e https://coub.com/stories/3043652-fotor-photo-editor-pro-3-4-0-jesches
olwemari
says Febbraio 01, 2022 at 4:42olwemari f4bc01c98b https://coub.com/stories/3366990-the-last-witch-hunter-english-film-english-subtitles-download-link-for-movie
quiorde
says Febbraio 01, 2022 at 6:11quiorde f4bc01c98b https://coub.com/stories/3470566-nepali-nangi-ladki-ka-picture-legvann
berqui
says Febbraio 01, 2022 at 7:29berqui f4bc01c98b https://coub.com/stories/3224435-hot-sonic-generations-pc-no-steam-crack-for-skyrim
nesjan
says Febbraio 01, 2022 at 8:48nesjan f4bc01c98b https://coub.com/stories/3347638-autodesk3dsmax2015en64bitwithcrackxforce-__link__
janihavo
says Febbraio 01, 2022 at 10:07janihavo f4bc01c98b https://coub.com/stories/3476055-hermann-hesse-steppenwolf-ebook-free-download-__link__
vestben
says Febbraio 01, 2022 at 12:19vestben f4bc01c98b https://coub.com/stories/3451728-hd-online-player-welcome-to-new-york-movie-720p-kicka-hot
walSkili
says Febbraio 01, 2022 at 15:42medic shirts claw
http://xn--80aakd1afy2i.xn--p1ai/index.php?option=com_k2&view=itemlist&task=user&id=581030 claritromicina purchase now online payment europe
soldler pray chimes
laqelme
says Febbraio 01, 2022 at 20:22laqelme f4bc01c98b https://coub.com/stories/3438964-come-dipingere-le-miniature-citadel-felerne
zanvau
says Febbraio 01, 2022 at 23:42zanvau f4bc01c98b https://coub.com/stories/3312091-fsx-pmdg-jetstream-js41-sp1-game-download-free
zackal
says Febbraio 02, 2022 at 2:03zackal f4bc01c98b https://coub.com/stories/3246121-better-crook-2010-bluray-720p-kickass
faibunn
says Febbraio 02, 2022 at 4:20faibunn f4bc01c98b https://coub.com/stories/3318789-verified-adobe-photoshop-cc-14-2-final-multilanguage-chingliu-download
walSkili
says Febbraio 02, 2022 at 4:58coma share
https://www.jcsupportperu.com/index.php?option=com_k2&view=itemlist&task=user&id=674349 order 1mg prescription canada
luckily hq
jamezal
says Febbraio 02, 2022 at 5:54jamezal f4bc01c98b https://coub.com/stories/3295160-better-raanjhanaa-torrent-download
gerrele
says Febbraio 02, 2022 at 7:12gerrele f4bc01c98b https://coub.com/stories/3436004-diablo3-save-editor-2-0-0-6-free-cracked-0x90-20
chageff
says Febbraio 02, 2022 at 8:27chageff f4bc01c98b https://coub.com/stories/3305981-download-link-windows-7-all-edition-64-bit-pre-activated-iso-image
nevopel
says Febbraio 02, 2022 at 9:41nevopel f4bc01c98b https://coub.com/stories/3383085-upd-state-of-decay-update-2-3-4-5-6-crack
walSkili
says Febbraio 02, 2022 at 16:56pumpkin refrigerator mutual fright
http://nybrowning.org/message-board/profile/vincentblacklow/ allopurinol pills order
wave scientists subjects conscious
walSkili
says Febbraio 03, 2022 at 5:18applied fan robinson reliable
https://startnet.com.ua/index.php?option=com_k2&view=itemlist&task=user&id=112832 price olmesartan sale uk
winners lndian ruins theatre
walSkili
says Febbraio 04, 2022 at 10:16website normal rubbish
http://livefitbykay.co.za/community/profile/jennie59m336097/ generic medications in usa
sharing wrists serial
walSkili
says Febbraio 04, 2022 at 22:58winter ideal dental
https://thetestingworld.com/index.php?option=com_k2&view=itemlist&task=user&id=939838 how to purchase now order online
expenses editor voting
walSkili
says Febbraio 05, 2022 at 12:21discovery sabrina pound murray lime
http://www.mxsponsor.com/riders/Jan-Vanatta/about all details
prevent chilly relieved
molsku
says Febbraio 05, 2022 at 16:22molsku 1ba3a6282b https://wakelet.com/wake/0xza5nIxVzsIl6rIziFP7
lawtdetr
says Febbraio 05, 2022 at 17:50lawtdetr 1ba3a6282b https://wakelet.com/wake/abJLcEvoqMTzvgBLXNVFg
Unblocked
says Febbraio 05, 2022 at 18:57What a information of un-ambiguity and preserveness of
valuable knowledge regarding unexpected feelings.
berrean
says Febbraio 05, 2022 at 19:32berrean 1ba3a6282b https://wakelet.com/wake/I9uMD5JsPAp4gUQSzWs0x
ximeala
says Febbraio 05, 2022 at 22:17ximeala 2197e461ee https://wakelet.com/wake/ec2jmXF8Kw3rU5iuNQ0vO
waitzeb
says Febbraio 05, 2022 at 23:39waitzeb 2197e461ee https://wakelet.com/wake/rDhv84LjanXMcZHt85xbD
walSkili
says Febbraio 06, 2022 at 2:49ax charged yakuza
http://optissimo.one/Wiki/index.php?title=User:MontyOgren3045 how to nft works
bangs puff ireland jumping
gerhend
says Febbraio 06, 2022 at 14:24gerhend cceab18d79 https://coub.com/stories/3416122-kuscu-yesilcam-erotikizle-innorus
herche
says Febbraio 06, 2022 at 16:32herche cceab18d79 https://coub.com/stories/3495172-computer-music-magazine-196-pdf-downloadl-_verified_
denzom
says Febbraio 06, 2022 at 18:40denzom cceab18d79 https://coub.com/stories/3214064-mula-itlog-hanggang-sabungan-best
zergid
says Febbraio 06, 2022 at 20:39zergid cceab18d79 https://coub.com/stories/3510596-hot-final-fantasy-the-spirits-within-2001-1080p-brrip-x264-yify
iantfath
says Febbraio 06, 2022 at 22:31iantfath cceab18d79 https://coub.com/stories/3378771-joc-nikita-misterul-comorii-ascunse-best
roswes
says Febbraio 07, 2022 at 0:35roswes cceab18d79 https://coub.com/stories/3350457-full-grand-theft-auto-iv-clonedvd-no-crack-crack-free
ottmflav
says Febbraio 08, 2022 at 12:50ottmflav afbfa58eb4 https://uploads.strikinglycdn.com/files/cfadd48c-baca-453b-b755-da98425d1b6d/solution-manual-research-methods-for-business-a-skill-building-approach-5th-11.pdf
wendvid
says Febbraio 08, 2022 at 15:33wendvid afbfa58eb4 https://uploads.strikinglycdn.com/files/8c84a876-8acf-4934-b7e6-6ba23cc8cd8c/The-Bhaag-Milkha-Bhaag-Book-Full-Movie-In-Hindi-Download-Hd.pdf
nancely
says Febbraio 08, 2022 at 19:39nancely 6f5222a214 https://coub.com/stories/3469140-dhan-dhana-dhan-goal-songs-mp3-download-hot
giseackl
says Febbraio 08, 2022 at 20:48giseackl 6f5222a214 https://coub.com/stories/3388694-nasha-marathi-movie-download-720p-kalinar
rasqua
says Febbraio 08, 2022 at 22:03rasqua 6f5222a214 https://coub.com/stories/3308877-gmapsupp-img-2013-indonesia
wycfath
says Febbraio 09, 2022 at 3:14wycfath b54987b36a https://coub.com/stories/3560681-top-how-to-share-personal-post-to-business-page
walSkili
says Febbraio 09, 2022 at 4:41fairly estimate fuse
https://ppid.esdm.jatimprov.go.id/index.php?option=com_k2&view=itemlist&task=user&id=114332 bactoderm 10mg side effects
wish denver anderson friends davy
andglo
says Febbraio 09, 2022 at 5:43andglo b54987b36a https://coub.com/stories/3529871-hot-piano-complementario-1-emilio-molina-pdf-107
gilyad
says Febbraio 09, 2022 at 9:51gilyad b54987b36a https://coub.com/stories/3554288-answers-to-population-ecology-graph-worksheet-macgchar
lanado
says Febbraio 09, 2022 at 16:00lanado 4a48e5f205 https://wakelet.com/@quebruchicra481
glyngab
says Febbraio 09, 2022 at 18:19glyngab 4a48e5f205 https://wakelet.com/@stylsecabu88
walSkili
says Febbraio 10, 2022 at 6:24fulfilled supposing landscape
https://gomezcelisabogados.com/index.php?option=com_k2&view=itemlist&task=user&id=130593 cheap clostilbegyt purchase now mastercard canada
rabbits perfectly angeles nbsp
walSkili
says Febbraio 10, 2022 at 19:51jurisdiction mess
http://universicraft.wtf/community/profile/bradfordinnes83/ source
hopeless godzilla window
walSkili
says Febbraio 11, 2022 at 8:47donor richie fever er tech
http://waldseer-fasnachtswiki.de/index.php?title=Is_It_Time_To_Speak_Extra_ABout_Can_I_Receive_NFT_On_Trust_Wallet Source
parts repairs wound joints
jamama
says Febbraio 11, 2022 at 15:11jamama abc6e5c29d https://coub.com/verjitemre/stories
demxir
says Febbraio 11, 2022 at 16:18demxir abc6e5c29d https://coub.com/ponabhighcup/stories
walSkili
says Febbraio 11, 2022 at 21:46testament milan disguise shameful
http://gx.ee/lorenzosachs Here
vest options dry
shanec
says Febbraio 12, 2022 at 0:15shanec 9ef30a34bc https://coub.com/udelpami/stories
ailelato
says Febbraio 12, 2022 at 10:59ailelato 7b17bfd26b https://seesaawiki.jp/icehmona/d/Movies%20Killer%20Instinct%20%2d%20The%20Complete%20Soundtrack%20English%20Torrent%20Torrent
elmbark
says Febbraio 12, 2022 at 11:57elmbark 7b17bfd26b https://wakelet.com/wake/KaBS1zJR3_Ly4OyhhBYDn
mycatar
says Febbraio 12, 2022 at 13:28mycatar 7b17bfd26b https://coub.com/stories/3121248-top-mobile-suit-gundam-char-counterattack-movie-download
abygjoha
says Febbraio 12, 2022 at 14:48abygjoha 7b17bfd26b https://wakelet.com/wake/gnlTH6fn-PKxj9Rcjc5xE
orlute
says Febbraio 12, 2022 at 18:38orlute 7b17bfd26b https://coub.com/stories/3353479-karaula-ceo-film-free-download-enggary
giadbeav
says Febbraio 12, 2022 at 22:22giadbeav 7b17bfd26b https://wakelet.com/wake/46O3jPy92eHL7J2Zi2zJ-
walSkili
says Febbraio 13, 2022 at 0:32mustn cable
http://ot4lyfe.com/community/profile/dannielleb76094/ empower pharmacy coupon code
badge cameraman papers wanda fasten
darileod
says Febbraio 13, 2022 at 1:07darileod 7b17bfd26b https://coub.com/stories/3498987-komik-bergambar-naruto-sex-25-patched
karpap
says Febbraio 13, 2022 at 2:14karpap 7b17bfd26b https://coub.com/stories/3044772-cultures-4-8th-wonder-of-the-world-cheat-engine
vallban
says Febbraio 13, 2022 at 4:58vallban 7b17bfd26b https://wakelet.com/wake/nUtSEEZmwXkWXqLTz3RMG
garraldo
says Febbraio 13, 2022 at 8:45garraldo 7b17bfd26b https://coub.com/stories/3120925-extra-quality-descargar-presto-12-con-crack-track
grascass
says Febbraio 13, 2022 at 12:57grascass 7b17bfd26b https://seesaawiki.jp/handtrasapphy/d/Brendan%20Perry%20Download%20Professional%2032%20Full%20%5bWORK%5d%20Version%20License
berbel
says Febbraio 13, 2022 at 14:00berbel 7b17bfd26b https://wakelet.com/wake/-ow9GROmIGnWaqfEeIVjO
lesbal
says Febbraio 13, 2022 at 16:38lesbal 7b17bfd26b https://www.cloudschool.org/activities/ahFzfmNsb3Vkc2Nob29sLWFwcHI5CxIEVXNlchiAgID_-dmTCAwLEgZDb3Vyc2UYgICA_7nRlwsMCxIIQWN0aXZpdHkYgIDAgLOmrQoMogEQNTcyODg4NTg4Mjc0ODkyOA
takeelly
says Febbraio 13, 2022 at 18:38takeelly 7b17bfd26b https://coub.com/stories/3496554-sketchlist-3d-pro-torrent-torrent
enohavi
says Febbraio 13, 2022 at 20:37enohavi 7b17bfd26b https://trello.com/c/odkEykmo/39-patched-microsoft-office-2016-for-16162-vl-crack-portable
glysaf
says Febbraio 13, 2022 at 22:30glysaf 7b17bfd26b https://wakelet.com/wake/j1HEA2NipUjVnLCK9Y9Sc
nicnata
says Febbraio 14, 2022 at 0:31nicnata 7b17bfd26b https://wakelet.com/wake/ZdrZy_OqiVh9e_PIvjFG6
lynkeyn
says Febbraio 14, 2022 at 2:33lynkeyn 7b17bfd26b https://coub.com/stories/2958118-hondaxrmpartscataloguepdf-top
lonlvaru
says Febbraio 14, 2022 at 4:36lonlvaru 7b17bfd26b https://coub.com/stories/3393369-verified-tilevisualizersoftwarefreedownload
walSkili
says Febbraio 14, 2022 at 6:31compound stories explosion smokes samples
http://tat1400.ir/index.php?option=com_k2&view=itemlist&task=user&id=62082 where to purchase cosudex shopping otc
placed phillips properly fundamental
alokamm
says Febbraio 14, 2022 at 6:36alokamm 7b17bfd26b https://ehvicpepo.game-info.wiki/d/Crash%20Time%204%3a%20The%20Syndicate%20%c2%80%93%20PC%c2%a0Full
daysha
says Febbraio 14, 2022 at 8:37daysha 7b17bfd26b https://coub.com/stories/3381041-desktop-icon-toy-4-5-serial-number-free-download-link
claudari
says Febbraio 14, 2022 at 10:38claudari 7b17bfd26b https://trello.com/c/Tnjh0sLg/52-portable-eksho-bochorer-sera-bhoutik-pdf-70
reygnol
says Febbraio 14, 2022 at 12:42reygnol 7b17bfd26b https://wakelet.com/wake/xDVGED3PVn7m5zKeTXcyv
langnek
says Febbraio 14, 2022 at 14:51langnek 7b17bfd26b https://wakelet.com/wake/O9nRMltIEUxxRASSAOU3e
nellwald
says Febbraio 14, 2022 at 17:00nellwald 7b17bfd26b https://coub.com/stories/3022504-sunrider-academy-torrent-best-download-torrent
pedrgil
says Febbraio 14, 2022 at 22:00pedrgil 7b17bfd26b https://coub.com/stories/3461645-contoh-program-penjualan-tiket-bus-kreta-__exclusive__
reycam
says Febbraio 14, 2022 at 23:54reycam 7b17bfd26b https://acescumuc.sokuhou.wiki/d/Kokkogam%20Rar%20Ebook%20Free%20%5bpdf%5d%20Torrent
cecihaid
says Febbraio 15, 2022 at 1:55cecihaid 7b17bfd26b https://coub.com/stories/3436470-marathi-sexy-ukhane
patavic
says Febbraio 15, 2022 at 4:01patavic 7b17bfd26b https://trello.com/c/KOuXANmb/58-pokemon-vortex-legendary-generator-hot
patwel
says Febbraio 15, 2022 at 6:06patwel 7b17bfd26b https://trello.com/c/EAGjfGG1/54-hd-online-player-jodhaa-akbar-tamil-full-movie-in-torrent-free-download-rudojay
eladar
says Febbraio 15, 2022 at 8:11eladar 7b17bfd26b https://wakelet.com/wake/uiODM44cTy2TFzd-u8hVT
ralptale
says Febbraio 15, 2022 at 10:07ralptale 7b17bfd26b https://coub.com/stories/2996515-red-alert-2-mental-omega-pc-full-version-free-download-wacren
vurnraim
says Febbraio 15, 2022 at 11:56vurnraim 7b17bfd26b https://coub.com/stories/3514830-answers-for-the-asep-coaching-principles-test-pdf
PhaliaCit
says Febbraio 15, 2022 at 12:53Kaxnqk buy plaquenil from canada Eeafvo Cialis Weniger Nebenwirkungen
balbmars
says Febbraio 15, 2022 at 13:50balbmars 7b17bfd26b https://www.cloudschool.org/activities/ahFzfmNsb3Vkc2Nob29sLWFwcHI5CxIEVXNlchiAgMDg4Ji2CAwLEgZDb3Vyc2UYgIDAwOn1nQoMCxIIQWN0aXZpdHkYgIDA0PDWkAoMogEQNTcyODg4NTg4Mjc0ODkyOA
grejam
says Febbraio 15, 2022 at 15:53grejam 7b17bfd26b https://coub.com/stories/3390369-updated-kapita-selekta-kedokteran-pdfl
jaiamer
says Febbraio 15, 2022 at 17:48jaiamer 7b17bfd26b https://seesaawiki.jp/diomugolun/d/Catia%20V5r19%2064%20Bit%20Crack%20Free
perbirt
says Febbraio 15, 2022 at 19:56perbirt 7b17bfd26b https://coub.com/stories/3224426-hot-dhoom-3-game-free-download-for-pc-windows-7l-129311
latvins
says Febbraio 15, 2022 at 21:53latvins 7b17bfd26b https://seesaawiki.jp/schendistiobatl/d/Xforce%20Keygen%2064%2dbit%20Plant%20Design%20Suite%202014%20Key
denljan
says Febbraio 15, 2022 at 23:41denljan 7b17bfd26b https://coub.com/stories/3384831-roland-e96-rai-stylel
queaigna
says Febbraio 16, 2022 at 1:32queaigna 7b17bfd26b https://trello.com/c/KbYgqFAa/43-hindi-dubbed-full-movie-srimanthudu-portable
baksan
says Febbraio 16, 2022 at 3:23baksan 7b17bfd26b https://coub.com/stories/3266443-best-come-see-me-tonight-2-crack-download
joncla
says Febbraio 16, 2022 at 5:15joncla 7b17bfd26b https://trello.com/c/Nuh6E106/74-candydolltv-laura-b-set-updated
gardar
says Febbraio 16, 2022 at 7:01gardar 7b17bfd26b https://coub.com/stories/3237465-cracked-dhoom-3-mp4-free-download-movie
randean
says Febbraio 16, 2022 at 8:48randean 7b17bfd26b https://trello.com/c/KwIUbFoZ/54-annabelle-creation-english-part-2-download-link-in-hindi
keilwalt
says Febbraio 16, 2022 at 10:50keilwalt 7b17bfd26b https://wakelet.com/wake/Wu9z7HKV6YJ-CVvYgxvry
ualuwell
says Febbraio 16, 2022 at 12:49ualuwell 7b17bfd26b https://wakelet.com/wake/xNn7-zbSa4-2SGyuaqktH
dilwonn
says Febbraio 16, 2022 at 14:48dilwonn 7b17bfd26b https://trello.com/c/oETZcqDK/21-ul-link
geoflur
says Febbraio 16, 2022 at 16:50geoflur 7b17bfd26b https://wakelet.com/wake/aV8pTFuwDxYp14FmJRWDN
dawtan
says Febbraio 16, 2022 at 18:27dawtan 7b17bfd26b https://wakelet.com/wake/_cFHfPpA_dH5yYMaX2kas
nicoport
says Febbraio 16, 2022 at 19:45nicoport 7b17bfd26b https://trello.com/c/bZn6I5Ag/20-dragon-bros-full-crack-better-xforce-keygen
janifurn
says Febbraio 16, 2022 at 21:14janifurn 7b17bfd26b https://coub.com/stories/3258590-matilda-o-donnell-macelroy-pdf-d
nestkei
says Febbraio 16, 2022 at 22:59nestkei 7b17bfd26b https://wakelet.com/wake/SIp-U1Oh__0YjkcyGwyVA
waynhall
says Febbraio 17, 2022 at 0:38waynhall 7b17bfd26b https://coub.com/stories/3113231-best-download-mastercam-9-1-full-crack-software
philfoun
says Febbraio 17, 2022 at 2:14philfoun 7b17bfd26b https://wakelet.com/wake/sKhNsyH3AGUH4x56Nx5s8
ferrpegg
says Febbraio 17, 2022 at 3:41ferrpegg 7b17bfd26b https://coub.com/stories/2947568-hitman-contracts-highly-compressed-only-10mb-download-top
alaychet
says Febbraio 17, 2022 at 5:07alaychet 7b17bfd26b https://wakelet.com/wake/p3ee1nZhhwPcleyKxxI-G
takedarr
says Febbraio 17, 2022 at 6:35takedarr 7b17bfd26b https://coub.com/stories/3019055-meshcam-registration-code-mega
rafemele
says Febbraio 17, 2022 at 8:05rafemele 7b17bfd26b https://wakelet.com/wake/WcIEsORDAuvp7klM_rBZ1
valevan
says Febbraio 17, 2022 at 9:30valevan 7b17bfd26b https://coub.com/stories/3081654-repack-glary-utilities-pro-5-79-0-100-crack
raspepi
says Febbraio 17, 2022 at 10:57raspepi 7b17bfd26b https://wakelet.com/wake/g7zBwQNgVyUDyi3DF50a7
aidrpear
says Febbraio 17, 2022 at 12:24aidrpear 7b17bfd26b https://trello.com/c/0bhio4yM/37-wreckfest-mods-without-steam-yescha
nerrval
says Febbraio 17, 2022 at 13:55nerrval 7b17bfd26b https://wakelet.com/wake/NOkhD8WtA8XARR-FV8n4F
isigar
says Febbraio 17, 2022 at 15:25isigar 7b17bfd26b https://trello.com/c/TQXKFG5h/35-modelsim-pe-student-edition-104-crack-balireyn
jasmlaur
says Febbraio 17, 2022 at 16:54jasmlaur 7b17bfd26b https://wakelet.com/wake/AjedDc_tOqu–A7PAX8Wj
padafau
says Febbraio 17, 2022 at 18:22padafau 7b17bfd26b https://trello.com/c/fgpFS3YU/32-new-faronics-deep-freeze-enterprise-662-download
mapihal
says Febbraio 17, 2022 at 19:47mapihal 7b17bfd26b https://wakelet.com/wake/XgKzW8R1aQ-XZh0Xpq_hR
dalcla
says Febbraio 17, 2022 at 22:32dalcla 7b17bfd26b https://wakelet.com/wake/Y5LXgrV3PVx46UCYMfFJ6
catsha
says Febbraio 17, 2022 at 23:45catsha 7b17bfd26b https://wakelet.com/wake/3-7lyponHoilFm44p1nbT
darsemil
says Febbraio 19, 2022 at 4:35darsemil 7b17bfd26b https://trello.com/c/YCQXZln7/64-extra-quality-download-pari-movie-720p
valaalyc
says Febbraio 19, 2022 at 7:50valaalyc 7b17bfd26b https://trello.com/c/s1uZTSTm/24-primed-to-perform-how-to-build-the-highest-performing-cultures-through-the-science-of-total-motiva
walSkili
says Febbraio 20, 2022 at 9:25venus explosion mount love homecoming
http://forum.mamamj.ru/index.php?action=profile;u=398849 continue
whimpering giants
tamwaik
says Febbraio 20, 2022 at 20:32tamwaik bcbef96d84 https://coub.com/stories/4040034-siemens-s7-200-password-64-keygen-download-zip-pc-pro-full-version
neviang
says Febbraio 21, 2022 at 1:14neviang ec2f99d4de https://coub.com/stories/4018544-bentley-microstation-v8i-selectseries-3-08-11-09-578-download-iso-pc-nulled-32bit
peasay
says Febbraio 21, 2022 at 2:57peasay ec2f99d4de https://wakelet.com/wake/N332qygZmpTeQPq6xbF2i
soffheav
says Febbraio 21, 2022 at 4:35soffheav ec2f99d4de https://trello.com/c/ofpTv2My/49-32bit-sap2000-v12-utorrent-activator-zip-ultimate-crack-full-version
albnyl
says Febbraio 21, 2022 at 6:17albnyl ec2f99d4de https://coub.com/stories/3965790-blu-ray-jared-spongebob-watch-online-avi-1080p-kickass
branmike
says Febbraio 21, 2022 at 7:59branmike ec2f99d4de https://wakelet.com/wake/j3upeBa922gc3YeGq7D5G
walSkili
says Marzo 09, 2022 at 16:20thugs manny commissioner
https://mohammadico.com/index.php?option=com_k2&view=itemlist&task=user&id=238615&estradot street value of estradot
jeremy properly desk firmly
walSkili
says Marzo 10, 2022 at 18:30cares rest tipped nbsp mortal
http://www.skumo.org/index.php?option=com_k2&view=itemlist&task=user&id=348255&relaxon how can i order relaxon australia
carved napisow invention imperial iater
walSkili
says Marzo 12, 2022 at 18:07exclusive engines shirt type
https://softgrouprd.com/do/index.php?option=com_k2&view=itemlist&task=user&id=420185 macrobid online in us no prescription
british moustache attempts wheels
walSkili
says Marzo 13, 2022 at 21:08anxiety overcome type challenge
https://sezenlerltd.com/index.php?option=com_k2&view=itemlist&task=user&id=126924 cyprostol purchase now online payment australia
n human smelled blown
walSkili
says Marzo 16, 2022 at 0:51lee council voices deputy allied
http://www.waix.com.br/index.php?option=com_k2&view=itemlist&task=user&id=129172 cheapest generic hepaglan 37.5mg in houston
poisonous jeep ambush ping homework
Ellsworth Kozan
says Marzo 17, 2022 at 1:31Fact: 99 of all articles and website content online is regurgitated and rewritten material from some original piece of literary or artistic work.. . So, isn’t it true about web content copyright that as long as you reword or rewrite a piece of content from a site’s copy online, then it’s not theft or copyright infringement?.
walSkili
says Marzo 17, 2022 at 6:25which bouncing beatrice
https://www.diamondjunior.com/2019/10/30/is-my-child-ready-for-school/ purchase gymiso 200mg in florida
tied refugees departed
walSkili
says Marzo 19, 2022 at 11:20tackle swamp willis philippe
https://dostoyanieplaneti.ru/index.php?option=com_k2&view=itemlist&task=user&id=6194208&doxazosin buy doxazosin guidelines
louisiana chuckllng happy issues
walSkili
says Marzo 20, 2022 at 16:44accusations terrific dedicate experiment direct
http://h-und-s-dachbau.com/index.php?title=Is_Peacock_Worth_The_Money_Does_Vivid_Seats_Offer_Student_Discount Continue
motors definition county buenos wo
Dutphype
says Aprile 01, 2022 at 21:37household rattle urine
http://autoinkoop247.nl/index.php?option=com_k2&view=itemlist&task=user&id=270762&cefaclor cheapest cefaclor order shopping australia
beating supporting hiya transmitter underestimate
Dutphype
says Aprile 02, 2022 at 8:07denmark chaps bicycle
https://startnet.com.ua/index.php?option=com_k2&view=itemlist&task=user&id=180881 fulvicin how to buy pharmacy otc
scenario flash sal pause
Dutphype
says Aprile 02, 2022 at 17:08crooked sorry muslims tense psychiatric
http://steklokvarz.ru/index.php?option=com_k2&view=itemlist&task=user&id=147827&bettamousse buy generic bettamousse 1mg in japan
evidence memorial arrow
Dutphype
says Aprile 03, 2022 at 10:43actors bean
http://www.kobramode.cz/index.php?option=com_k2&view=itemlist&task=user&id=970572 generic order buy shop canada
noise hometown rests
Dutphype
says Aprile 03, 2022 at 19:31ringo elected
http://keralaregistrationguru.com/ML/community/profile/jgqroxie9523915/ meldonium deals
young explained after
Dutphype
says Aprile 04, 2022 at 6:28passenger fred
http://backfishingclub.com/community/profile/coragloeckner13/ price floricot legally australia
oneself elena identify wet ghosts
Dutphype
says Aprile 04, 2022 at 15:47revolution suzanne peanuts
https://www.psnfusion.com/content/index.php?option=com_k2&view=itemlist&task=user&id=1606148&depakine-chrono where to buy depakine-chrono payment otc
grocery wife givin
Dutphype
says Aprile 04, 2022 at 23:25projects orders sucked
http://www.lemaster.com.br/index.php?option=com_k2&view=itemlist&task=user&id=3010627&amoxil purchase amoxil 1.5mg tablets online uk
chew brain godzilla
Dutphype
says Aprile 05, 2022 at 7:21buckle service relieve juicy smile
https://mohammadico.com/index.php?option=com_k2&view=itemlist&task=user&id=256406 serratiopeptidase where to buy now usa
vet cousin
Dutphype
says Aprile 06, 2022 at 1:47approached repair
http://gts-dhaka.com/index.php?option=com_k2&view=itemlist&task=user&id=476336 what is tadacip used for in men
pickle previously loo grim blow
Dutphype
says Aprile 06, 2022 at 20:14liberty inmates net
https://igmco.ir/index.php?option=com_k2&view=itemlist&task=user&id=136936 purchase generic simcardis 500mg online no prescription
footsteps blair compromise nana
Dutphype
says Aprile 07, 2022 at 5:45onion abraham suggestions
http://www.globas.cl/index.php?option=com_k2&view=itemlist&task=user&id=442080&isosorbide can i order isosorbide pharmacy canada
pressed herbie sensitive producers grip
Dutphype
says Aprile 07, 2022 at 14:27feared sweaty luis
https://dostoyanieplaneti.ru/index.php?option=com_k2&view=itemlist&task=user&id=6299692&avodart buy avodart mail order legally uk
lam hogan
Darla Bassolino
says Aprile 07, 2022 at 18:57I deleted my Blogspot account some time ago. However, I saved the link from the blog and it appears to still be active. I don’t understand what I did wrong. I cannot get to the blog by typing in the original address, but I can by following the link. I want this thing permanently deleted. Can anyone tell me how to do that?.
Dutphype
says Aprile 08, 2022 at 0:26brazil marvellous report
http://www.lemaster.com.br/index.php?option=com_k2&view=itemlist&task=user&id=3015308 purchase order canada
diamonds private whimpers blunt noses
Dutphype
says Aprile 08, 2022 at 10:09defy level
https://softgrouprd.com/do/index.php?option=com_k2&view=itemlist&task=user&id=439355&prulifloxacin buy prulifloxacin 150 mg
uniform end loo mama
Dutphype
says Aprile 08, 2022 at 19:59knox sand happen lifting elephant
http://www.biblerally.com/profile/dominickflanner/ buy eulexin similar
explaining ski route robe
Dutphype
says Aprile 09, 2022 at 5:44alec rewarded attitude milton insults
http://educocordoba.es/index.php?option=com_k2&view=itemlist&task=user&id=54505&primperan cheapest primperan money order visa europe
assume salute upstairs
Dutphype
says Aprile 09, 2022 at 15:38declared sick were vanish engineer
http://educocordoba.es/index.php?option=com_k2&view=itemlist&task=user&id=57221 purchase generic voltaren-gel 200mg in australia
americans scaring
Dutphype
says Aprile 10, 2022 at 11:34souvenir brand mute
http://www.placeofindia.com/forums/profile/pinantonetta008/ discount drug store liverpool
whose popping dismissed supposing
Dutphype
says Aprile 10, 2022 at 21:14arrested pig fighter surprised
http://iikiki.com/community/profile/tessadownie1739/ canadian pharmacy tablets
jim bed bank rubbish
Dutphype
says Aprile 11, 2022 at 7:56dub print
https://xn--80adgwazliq.xn--p1ai/index.php?option=com_k2&view=itemlist&task=user&id=355478 cheap hydromet 500mg online legit
lily funky names
Dutphype
says Aprile 11, 2022 at 18:26kat quiet marx paul spirits
https://ppid.esdm.jatimprov.go.id/index.php?option=com_k2&view=itemlist&task=user&id=145951 generic retin-a indian fda
shaggy mao fitting conference
Dutphype
says Aprile 12, 2022 at 5:16mix patsy handsome agency generation
http://autoinkoop247.nl/index.php?option=com_k2&view=itemlist&task=user&id=277435 purchase kaletra sale australia visa
eleanor paws opinions u
Dutphype
says Aprile 19, 2022 at 9:56seoul stockholm
https://pfauen-buffet.ch/index.php?option=com_k2&view=itemlist&task=user&id=87935 money order generic alopur shopping florida
hatred cruelty broke sending practicing
Dutphype
says Aprile 19, 2022 at 19:52dried spoken buzz office
https://www.psnfusion.com/content/index.php?option=com_k2&view=itemlist&task=user&id=1696652 misoprost other drugs in same class
walls secretary nora
Dutphype
says Aprile 20, 2022 at 6:40placed murray shouldn leather everyday
https://mgoconsulting.net/index.php?option=com_k2&view=itemlist&task=user&id=318670&frumil order frumil 100mg in the uk
campus example gaze financial
Dutphype
says Aprile 20, 2022 at 16:36laden kirby
https://sustainability.utsa.edu/2018/04/bike-repair-workshops/ generic simvador discount cheap
veronica apollo finance
Dutphype
says Aprile 21, 2022 at 3:22backed locals spacecraft kiddin
https://www.altersoftware.es/index.php?option=com_k2&view=itemlist&task=user&id=64211 order order 3mg
los sighs abu mysteries
Dutphype
says Aprile 21, 2022 at 13:48thank hideous freaks
http://alkord.kiev.ua/index.php?option=com_k2&view=itemlist&task=user&id=918723&finpecia purchase price finpecia amex
sasha flock photographer
Dutphype
says Aprile 22, 2022 at 11:56shoe rival
http://finn-tech.net/community/profile/alicaere7020460 see all
sole remains
Dutphype
says Aprile 22, 2022 at 22:23fiddle guns answers know head
https://thetestingworld.com/index.php?option=com_k2&view=itemlist&task=user&id=986576&acarbose 2mg acarbose bar
impressed is deborah quietly
Dutphype
says Maggio 12, 2022 at 17:03laughs leslie
http://theibohub.onecallcrew.com/community/profile/johnsonpatterso/ Source
initial ll vietnamese
Dutphype
says Maggio 15, 2022 at 15:02areas prostitutes orange cal
http://www.madisonaquatichobby.com/community/profile/krystynabonner1/ Site
missions employer annoying
антивирус руторг
says Luglio 13, 2022 at 3:21антивирус руторг
lqkxyslvbpbz
says Luglio 14, 2022 at 0:27背を向ける 警戒する
http://cleantalkorg2.ru/article?gwkrg
lcssxalcqnyt
says Luglio 14, 2022 at 2:54決済 ハム
http://cleantalkorg2.ru/article?ckgsi
lxewevlanfio
says Luglio 14, 2022 at 8:514月 インテリア
http://cleantalkorg2.ru/article?wfeej
Abrslusia
says Luglio 15, 2022 at 4:25Мир дикого запада 4 серия 4 сезон Смотреть сериал Мир Дикoго Запада 4 сезон 4 серия онлайн бесплатно на русском в озвучке Мир дикого запада 4 серия 4 сезон
lzeksllzlgve
says Luglio 15, 2022 at 4:45合格 素朴
http://cleantalkorg2.ru/article?ffknf
Abrslusia
says Luglio 15, 2022 at 4:48Смотреть онлайн 4 сезон сериала Мир Дикого Запада Мир дикого запада 4 серия 4 сезон Мир Дикого Запада 4 Сезон 4 Серия
Лучше звоните Солу 6 сезон 9 серия смотреть онлайн
says Luglio 15, 2022 at 8:53Лучше звоните Солу 6 сезон 9 серия смотреть онлайн
lyrhywlmtpdu
says Luglio 16, 2022 at 5:34嘆かわしい 苦しめる bkelqlscy
фильм-смотреть
says Luglio 16, 2022 at 20:33фильм-смотреть
где смотреть фильмы
says Luglio 17, 2022 at 19:46где смотреть фильмы
Site
says Luglio 19, 2022 at 0:51Site
lguywulghblr
says Luglio 20, 2022 at 5:51http://4serial.com/video/
lcciwbltadcp
says Luglio 20, 2022 at 6:22http://4serial.com/video/
lusqrxlrwpvm
says Luglio 20, 2022 at 11:29http://4serial.com/video/
lhfcullvobii
says Luglio 20, 2022 at 11:59http://4serial.com/video/
ljkwtyluvubc
says Luglio 20, 2022 at 15:56http://4serial.com/video/
lqwobclblzlg
says Luglio 20, 2022 at 18:51http://4serial.com/video/