Iberdrola VAT case – implications for Sveda?
The Court of Justice of the European Union (CJEU) has passed judgment on this Bulgarian referral (Case C‑132/16) concerning the right of a taxable person to deduct input tax in respect of services provided free of charge relating to the construction or improvement of a property owned and used by a third party. The full judgment can be read here
Iberdrola Inmobiliaria Real Estate Investments (Iberdrola) owned parcels of land on which it intended to develop a holiday village. The village, once completed, would then be used to generate rental income. However, in order to connect the village to the existing communal sewerage system, the local municipal waste-water infrastructure had to be extensively renovated. In order to move forward with the project Iberdrola and the municipality concluded a contract in which Iberdrola undertook to carry out the required work at its own expense. The renovation was then carried out by a building contractor and Iberdrola deducted input tax in respect of the costs incurred which was subsequently refused by the tax authority.
On appeal, the Administrative Court held that Iberdrola had supplied the municipality with a service free of charge but that this had served the purposes of Iberdrola’s economic activity and considered that the deduction of input tax must be allowed. The tax authority appealed this decision and the Supreme Court referred the case to the Court of Justice of the European Union (CJEU).
On 6 April 2017, the CJEU delivered the opinion of Advocate General Kokott (AG). The AG opined that a mere causal link between inputs and economic outputs is not sufficient for the deduction of input tax and concluded that the deduction of input tax should be precluded. While this case does not involve a charity we were concerned that it may dilute Sveda ruling which allowed a broader approach to be taken in deciding whether input tax was recoverable. Indeed, the AG, in the opening of his opinion, specifically called on the court to have specific regard for Sveda and the uncertainty which that judgement has caused in some Member States.
On 14 September 2017, the CJEU released its judgment. It noted that the deduction of VAT is intended to relieve a business of the burden of VAT payable on goods or services acquired in the course of its economic activities provided those activities are themselves subject, in principle, to VAT. In determining whether Iberdrola has the right to deduct VAT on the works undertaken on the waste water infrastructure, it is therefore necessary to determine whether there is a direct and immediate link between the renovation services and a taxable output transaction by Iberdrola or its economic activity.
Disagreeing with the Advocate General, the CJEU held that it was clear that without the renovation of the waste water infrastructure, it would have been impossible to connect the village, which Iberdrola planned to build, to the sewerage system. The renovation was essential for completing the project and without it, Iberdrola would not have been able to carry out its economic activity. These circumstances demonstrate a direct and immediate link between the services supplied and Iberdrola’s taxable supplies. The fact that the municipality also benefited from the renovation does not justify the deduction of VAT being denied provided the referring court is satisfied of such a direct and immediate link.
The CJEU also noted that it is for the referring court to determine whether the renovation services went beyond that which was necessary in order to allow the connection of the village. To the extent that it does not, it would be necessary to recognise the right to deduct VAT. However, if the services exceeded that which is necessary, the existence of a direct and immediate link between that service and Iberdrola’s taxable activity would be partially broken and any deductible VAT would need to be apportioned.
On the face of it this is a positive decision as the tax payer won and the input tax recovery was allowable. However, the court declined the opportunity to clarify the Sveda decision, as suggested by the AG and, furthermore, the judgment does seem to open up the opportunity for further challenge regarding whether the level of services would be considered “necessary”. It will be interesting to see if and how HMRC responds to this decision.
Dermot Rafferty is a Senior Manager at EY
Readers may also be interested in this commentary on the Durham Cathedral case (which was based on the precedents set in Sveda) by Graham Elliott.
Comments
alo789 dang nh?p: alo789 dang nh?p – alo 789
https://indiamedfast.shop/# lowest prescription prices online india
best online canadian pharmacy
buying prescription drugs from india: IndiaMedFast – lowest prescription prices online india
mexican drug stores online: mexican pharmacy online order – mexican pharmacy online
cheapest online pharmacy india india online pharmacy store India Med Fast
http://indiamedfast.com/# lowest prescription prices online india
best canadian pharmacy
https://mexicanpharminter.com/# buying from online mexican pharmacy
IndiaMedFast: india pharmacy without prescription – IndiaMedFast
https://mexicanpharminter.shop/# Mexican Pharm Inter
canadian pharmacies
canada drugs reviews: highest rated canadian online pharmacy – canadian pharmacy meds
https://interpharmonline.shop/# is canadian pharmacy legit
canadian drug prices
canadian mail order pharmacy: online canadian pharmacy no prescription – precription drugs from canada
http://mexicanpharminter.com/# mexican pharmacy online order
https://indiamedfast.shop/# india online pharmacy store
canadian pharmacy meds
global pharmacy canada: Certified International Pharmacy Online – safe canadian pharmacy
legit canadian pharmacy legitimate canadian pharmacies online canada pharmacy online
Mexican Pharm Inter: Mexican Pharm International – Mexican Pharm Inter
https://mexicanpharminter.shop/# MexicanPharmInter
https://mexicanpharminter.shop/# buying from online mexican pharmacy
canadian pharmacy store
real canadian pharmacy: Inter Pharm Online – canada pharmacy reviews
https://interpharmonline.shop/# the canadian pharmacy
best canadian online pharmacy: highest rated canadian online pharmacy – canadian pharmacy king
MexicanPharmInter mexican pharmacy online store reliable mexican pharmacies
https://indiamedfast.com/# online medicine shopping in india
canadian pharmacy ltd
https://mexicanpharminter.com/# mexican pharmacy online order
canadian pharmacy in canada: online canadian pharmacy no prescription – buying drugs from canada
https://mexicanpharminter.com/# reliable mexican pharmacies
canada pharmacy reviews
canadian pharmacy service: canadian drugstore online no prescription – the canadian drugstore
https://interpharmonline.com/# cheapest pharmacy canada
kamagra gel kopen kamagra gel kopen kamagra pillen kopen
https://generic100mgeasy.com/# Generic100mgEasy
buy generic 100mg viagra online: Generic 100mg Easy – Generic100mgEasy
https://kamagrakopen.pro/# Kamagra
cialis without a doctor prescription: cialis without a doctor prescription – Tadalafil Easy Buy
https://kamagrakopen.pro/# Kamagra
Tadalafil Easy Buy: TadalafilEasyBuy.com – TadalafilEasyBuy.com
TadalafilEasyBuy.com Cialis over the counter TadalafilEasyBuy.com
https://kamagrakopen.pro/# Kamagra Kopen
cialis without a doctor prescription: TadalafilEasyBuy.com – buy cialis pill
https://generic100mgeasy.com/# Order Viagra 50 mg online
Kamagra: kamagra 100mg kopen – Kamagra Kopen Online
https://tadalafileasybuy.shop/# TadalafilEasyBuy.com
https://kamagrakopen.pro/# kamagra pillen kopen
TadalafilEasyBuy.com Tadalafil Easy Buy cialis without a doctor prescription
TadalafilEasyBuy.com: TadalafilEasyBuy.com – Generic Tadalafil 20mg price
Kamagra: kamagra jelly kopen – Kamagra
https://generic100mgeasy.com/# Generic100mgEasy
http://generic100mgeasy.com/# buy generic 100mg viagra online
kamagra gel kopen: Kamagra – kamagra 100mg kopen
Tadalafil Tablet: TadalafilEasyBuy.com – cheapest cialis
https://tadalafileasybuy.com/# Tadalafil Easy Buy
kamagra jelly kopen kamagra 100mg kopen kamagra pillen kopen
sildenafil 50 mg price: Generic 100mg Easy – buy generic 100mg viagra online
https://generic100mgeasy.shop/# Generic 100mg Easy
Generic 100mg Easy: Generic Viagra for sale – Generic 100mg Easy
https://tadalafileasybuy.com/# Tadalafil Easy Buy
Tadalafil Easy Buy: cialis without a doctor prescription – TadalafilEasyBuy.com
http://tadalafileasybuy.com/# Tadalafil Easy Buy
TadalafilEasyBuy.com TadalafilEasyBuy.com Tadalafil Easy Buy
cialis without a doctor prescription: Cialis 20mg price in USA – Tadalafil Easy Buy
Officiele Kamagra van Nederland: kamagra jelly kopen – Kamagra
https://kamagrakopen.pro/# kamagra 100mg kopen
https://kamagrakopen.pro/# kamagra pillen kopen
Viagra generic over the counter: Cheapest Sildenafil online – Generic100mgEasy
https://generic100mgeasy.shop/# Generic100mgEasy
Tadalafil Easy Buy: TadalafilEasyBuy.com – Cialis 20mg price in USA
https://tadalafileasybuy.com/# TadalafilEasyBuy.com
Generic 100mg Easy buy generic 100mg viagra online buy generic 100mg viagra online
Sildenafil 100mg price: Generic100mgEasy – Generic 100mg Easy
http://tadalafileasybuy.com/# TadalafilEasyBuy.com
Generic 100mg Easy: Generic 100mg Easy – buy generic 100mg viagra online
https://tadalafileasybuy.shop/# TadalafilEasyBuy.com
https://tadalafileasybuy.com/# Cialis 20mg price
Kamagra: kamagra kopen nederland – kamagra pillen kopen
Cheap Cialis: Tadalafil Easy Buy – TadalafilEasyBuy.com
https://kamagrakopen.pro/# kamagra gel kopen
cheapest cialis Tadalafil Easy Buy TadalafilEasyBuy.com
https://kamagrakopen.pro/# Officiele Kamagra van Nederland
пинап казино – пин ап вход
пин ап казино: https://pinupkz.life/
пин ап казино официальный сайт – пин ап
пин ап казино: https://pinupkz.life/
kamagra kopen nederland Kamagra Kamagra Kopen Online
пин ап казино – пин ап казино официальный сайт
пин ап казино – пин ап
пин ап казино: https://pinupkz.life/
пин ап казино официальный сайт – пин ап зеркало
cialis without a doctor prescription cialis without a doctor prescription cialis without a doctor prescription
пин ап вход – пин ап вход
пин ап казино официальный сайт – пин ап вход
пин ап вход – пин ап казино
пин ап вход: https://pinupkz.life/
пин ап казино официальный сайт – pinup 2025
KamagraKopen.pro Kamagra Kamagra Kopen
пин ап казино зеркало – pinup 2025
пин ап казино зеркало: https://pinupkz.life/
пин ап казино официальный сайт – пин ап казино
пин ап казино официальный сайт – пин ап зеркало
пин ап вход – пин ап казино официальный сайт
пин ап казино: https://pinupkz.life/
apotek online recept: apotek online – Apotek hemleverans idag
http://kamagrapotenzmittel.com/# Kamagra online bestellen
Online apotheek Nederland met recept: Betrouwbare online apotheek zonder recept – ApotheekMax
Kamagra kaufen ohne Rezept Kamagra Oral Jelly kaufen kamagra
Kamagra Gel: Kamagra Oral Jelly kaufen – Kamagra kaufen ohne Rezept
https://apotekonlinerecept.shop/# apotek online recept
https://kamagrapotenzmittel.shop/# Kamagra Oral Jelly kaufen
Apoteket online: Apotek hemleverans idag – apotek online
https://apotekonlinerecept.shop/# Apoteket online
Apotek hemleverans idag: Apotek hemleverans recept – Apoteket online
https://apotheekmax.com/# Online apotheek Nederland zonder recept
Online apotheek Nederland zonder recept Beste online drogist Betrouwbare online apotheek zonder recept
Kamagra Oral Jelly: Kamagra Oral Jelly kaufen – Kamagra Gel
http://kamagrapotenzmittel.com/# Kamagra Oral Jelly kaufen
apotek pa nett: Apotek hemleverans idag – apotek online recept
https://kamagrapotenzmittel.shop/# kamagra
https://apotekonlinerecept.shop/# Apotek hemleverans idag
Online apotheek Nederland met recept: online apotheek – Beste online drogist
Apoteket online: apotek pa nett – Apoteket online
Kamagra Original kamagra Kamagra Oral Jelly kaufen
http://apotekonlinerecept.com/# apotek online
https://apotheekmax.shop/# Apotheek online bestellen
Apoteket online: Apotek hemleverans idag – apotek pa nett
Apotek hemleverans recept: Apotek hemleverans idag – apotek online recept
http://apotheekmax.com/# Online apotheek Nederland zonder recept
https://apotekonlinerecept.com/# Apotek hemleverans idag
apotek online apotek online apotek online
Online apotheek Nederland met recept: Apotheek Max – Online apotheek Nederland zonder recept
https://kamagrapotenzmittel.shop/# Kamagra Gel
Apoteket online: apotek online recept – apotek online recept
https://kamagrapotenzmittel.com/# kamagra
Beste online drogist: Online apotheek Nederland met recept – ApotheekMax
Apotheek online bestellen: Betrouwbare online apotheek zonder recept – de online drogist kortingscode
Kamagra Oral Jelly kaufen Kamagra Oral Jelly kaufen Kamagra kaufen ohne Rezept
http://apotekonlinerecept.com/# Apotek hemleverans idag
https://kamagrapotenzmittel.shop/# Kamagra Original
Kamagra online bestellen: kamagra – Kamagra online bestellen
de online drogist kortingscode: ApotheekMax – de online drogist kortingscode
https://apotekonlinerecept.com/# Apoteket online
http://apotekonlinerecept.com/# Apoteket online
https://kamagrapotenzmittel.com/# Kamagra kaufen
apotek online recept: Apoteket online – apotek online recept
Kamagra Oral Jelly kaufen: Kamagra Oral Jelly – Kamagra Original
Apotek hemleverans recept Apotek hemleverans idag Apotek hemleverans recept
http://apotheekmax.com/# de online drogist kortingscode
Beste online drogist: ApotheekMax – Beste online drogist
Apoteket online: apotek online recept – Apotek hemleverans recept
https://apotekonlinerecept.com/# apotek online recept
http://apotheekmax.com/# online apotheek
Kamagra Gel kamagra Kamagra kaufen
Kamagra kaufen ohne Rezept: Kamagra Original – Kamagra kaufen ohne Rezept
Online apotheek Nederland met recept: de online drogist kortingscode – Apotheek online bestellen
https://apotheekmax.com/# online apotheek
www india pharm: india pharmacy – www india pharm
https://gocanadapharm.com/# legitimate canadian pharmacy
Agb Mexico Pharm: medicine in mexico pharmacies – Agb Mexico Pharm
canadapharmacyonline GoCanadaPharm canada drugs online review
www india pharm: www india pharm – п»їlegitimate online pharmacies india
online shopping pharmacy india: indianpharmacy com – www india pharm
buying prescription drugs in mexico: buying prescription drugs in mexico – Agb Mexico Pharm
https://gocanadapharm.com/# canadian pharmacy antibiotics
www india pharm: Online medicine order – www india pharm
Agb Mexico Pharm: п»їbest mexican online pharmacies – п»їbest mexican online pharmacies
legitimate canadian mail order pharmacy GoCanadaPharm canadian online pharmacy
best online pharmacies in mexico: mexican rx online – best online pharmacies in mexico
https://agbmexicopharm.com/# Agb Mexico Pharm
precription drugs from canada: GoCanadaPharm – canada cloud pharmacy
buying prescription drugs in mexico online: Agb Mexico Pharm – Agb Mexico Pharm
best canadian online pharmacy: GoCanadaPharm – canadapharmacyonline
canadian pharmacy online ship to usa: GoCanadaPharm – northern pharmacy canada
https://gocanadapharm.com/# best canadian pharmacy to buy from
pharmacies in mexico that ship to usa mexican drugstore online mexican mail order pharmacies
indian pharmacy: best india pharmacy – www india pharm
Agb Mexico Pharm: Agb Mexico Pharm – reputable mexican pharmacies online
Agb Mexico Pharm: Agb Mexico Pharm – Agb Mexico Pharm
https://gocanadapharm.shop/# canadian family pharmacy
certified canadian international pharmacy: go canada pharm – canadian drug pharmacy
Agb Mexico Pharm: Agb Mexico Pharm – Agb Mexico Pharm
buying from online mexican pharmacy: buying prescription drugs in mexico – mexican rx online
canadianpharmacy com best canadian online pharmacy canadian pharmacy meds
https://gocanadapharm.shop/# canada pharmacy reviews
www india pharm: www india pharm – online shopping pharmacy india
indian pharmacies safe: Online medicine home delivery – www india pharm
indian pharmacies safe: www india pharm – www india pharm
https://wwwindiapharm.com/# indianpharmacy com
canada drug pharmacy go canada pharm buying from canadian pharmacies
india online pharmacy: www india pharm – indian pharmacy
trusted canadian pharmacy: GoCanadaPharm – best online canadian pharmacy
canadian pharmacy meds: GoCanadaPharm – canadian pharmacy 24h com safe
https://gocanadapharm.com/# northern pharmacy canada
indianpharmacy com: www india pharm – п»їlegitimate online pharmacies india
canadian pharmacy ed medications: GoCanadaPharm – canadian pharmacies comparison
canadian pharmacy india: GoCanadaPharm – canadian pharmacy prices
п»їbest mexican online pharmacies: Agb Mexico Pharm – Agb Mexico Pharm
www india pharm www india pharm www india pharm
https://wwwindiapharm.com/# indian pharmacy
Lisin Express: lisinopril 20 mg tablets – Lisin Express
order cheap clomid without dr prescription: cost cheap clomid without insurance – Clom Fast Pharm
Lisin Express: Lisin Express – Lisin Express
https://amonlinepharm.com/# cost of amoxicillin 875 mg
generic prednisone online order prednisone online no prescription buy prednisone canadian pharmacy
AmOnlinePharm: azithromycin amoxicillin – amoxicillin 500mg capsules price
buying lisinopril online: Lisin Express – lisinopril with out prescription
average cost of lisinopril: Lisin Express – buy lisinopril online
https://predpharmnet.com/# Pred Pharm Net
AmOnlinePharm: AmOnlinePharm – buy amoxicillin over the counter uk
Lisin Express: Lisin Express – Lisin Express
zestoretic 20: Lisin Express – lisinopril 2
cost of generic lisinopril lisinopril 80 mg daily Lisin Express
http://lisinexpress.com/# Lisin Express
zestril 20 mg tablet: lisinopril 20g – Lisin Express
amoxicillin medicine over the counter: AmOnlinePharm – AmOnlinePharm
zithromax 250 mg australia: ZithPharmOnline – ZithPharmOnline
http://clomfastpharm.com/# buying clomid for sale
Pred Pharm Net: prednisone buy no prescription – Pred Pharm Net
average cost of generic zithromax: buy zithromax without prescription online – ZithPharmOnline
where to buy cheap clomid without prescription: where buy generic clomid price – Clom Fast Pharm
can i buy generic clomid pills order clomid without rx Clom Fast Pharm
https://zithpharmonline.shop/# ZithPharmOnline
Pred Pharm Net: Pred Pharm Net – Pred Pharm Net
zithromax cost: ZithPharmOnline – ZithPharmOnline
prednisone oral: prednisone 20mg tab price – order prednisone 10mg
https://lisinexpress.com/# Lisin Express
where to get generic clomid without prescription Clom Fast Pharm Clom Fast Pharm
amoxicillin 500 tablet: AmOnlinePharm – AmOnlinePharm
Lisin Express: zestoretic 10 12.5 mg – zestoretic 20 12.5 mg
buy generic zithromax online: ZithPharmOnline – zithromax online
https://predpharmnet.shop/# prednisone pill 10 mg
Lisin Express: Lisin Express – cost of lisinopril 30 mg
Clom Fast Pharm: cost cheap clomid – Clom Fast Pharm
Pred Pharm Net: Pred Pharm Net – Pred Pharm Net
ZithPharmOnline ZithPharmOnline ZithPharmOnline
http://predpharmnet.com/# prednisone uk buy
ZithPharmOnline: where to get zithromax over the counter – zithromax tablets
Clom Fast Pharm: buying cheap clomid no prescription – buy clomid without rx
lisinopril 20 mg tablets: Lisin Express – zestril 10 mg
amoxicillin for sale online: AmOnlinePharm – AmOnlinePharm
https://predpharmnet.shop/# 1 mg prednisone daily
Clom Fast Pharm: Clom Fast Pharm – Clom Fast Pharm
prednisone 20mg prices: prednisone 20 mg generic – prednisone for sale no prescription
lisinopril 420 1g lisinopril 80mg tablet zestoretic 20 25mg
canada pharmacy prednisone: 5mg prednisone – prednisone 10mg online
https://predpharmnet.com/# Pred Pharm Net
buy prednisone 10mg: buy prednisone mexico – Pred Pharm Net
Clom Fast Pharm: Clom Fast Pharm – can you get clomid no prescription
guvenilir casino siteleri: casino siteleri – deneme bonusu veren siteler casinositeleri1st.com
sweet bonanza: sweet bonanza giris – sweet bonanza yorumlar sweetbonanza1st.shop
https://sweetbonanza1st.com/# sweet bonanza siteleri
slot oyna casibom guncel adres kazino online casibom1st.shop
sweet bonanza slot: sweet bonanza demo – sweet bonanza sweetbonanza1st.shop
lisansl? casino siteleri: casino gГјncel giriЕџ – lisansl? casino siteleri casinositeleri1st.com
casinonaxi: casibom giris adresi – para kazandiran kumar oyunlarД± casibom1st.com
casino siteleri 2025: guvenilir casino siteleri – casino siteleri casinositeleri1st.com
lisansl? casino siteleri: casД±no – casino siteleri casinositeleri1st.com
2025 yatД±rД±m ЕџartsД±z deneme bonusu veren siteler slot casino siteleri bet casino casinositeleri1st.shop
casino bonusu veren siteler: casibom giris adresi – bet turkiye casibom1st.com
casino siteleri: casino siteleri – deneme bonusu veren siteler casinositeleri1st.com
https://sweetbonanza1st.shop/# sweet bonanza 1st
gГјvenilir kripto para siteleri: casibom giris – canlД± casino deneme bonusu veren siteler casibom1st.com
gГјvenilir siteler: casibom guncel adres – bahis oyun siteleri casibom1st.com
popГјler bahis: casibom resmi – casino bonus casibom1st.com
bet siteler casibom resmi bonus veren site casibom1st.shop
vidobet giriЕџ: casibom giris adresi – en gГјvenilir online casino casibom1st.com
sweet bonanza slot: sweet bonanza slot – sweet bonanza oyna sweetbonanza1st.shop
sweet bonanza demo: sweet bonanza demo – sweet bonanza giris sweetbonanza1st.shop
betganyon: guvenilir casino siteleri – deneme bonusu veren siteler casinositeleri1st.com
sweet bonanza giris: sweet bonanza slot – sweet bonanza slot sweetbonanza1st.shop
slot oyunlarД±: casibom guncel giris – yeni deneme bonusu veren siteler 2025 casibom1st.com
bonus veren siteler: casibom giris – deneme veren siteler casibom1st.com
gГјvenilir bahis siteleri 2024 casibom giris adresi bedbo casibom1st.shop
slot casino siteleri: lisansl? casino siteleri – casino siteleri casinositeleri1st.com
en iyi canlД± casino siteleri: casibom resmi – deneme bonusu veren yeni siteler 2025 casibom1st.com
sweet bonanza yorumlar: sweet bonanza yorumlar – sweet bonanza oyna sweetbonanza1st.shop
en bГјyГјk bahis siteleri: casibom mobil giris – yabancД± mekan isimleri casibom1st.com
sweet bonanza demo: sweet bonanza – sweet bonanza slot sweetbonanza1st.shop
sweet bonanza slot sweet bonanza sweet bonanza demo sweetbonanza1st.com
lisansl? casino siteleri: slot casino siteleri – guvenilir casino siteleri casinositeleri1st.com
https://casibom1st.com/# mobil bahis siteleri
slot oyunlarД± isimleri: casibom 1st – slot bonus casibom1st.com
sweet bonanza: sweet bonanza oyna – sweet bonanza slot sweetbonanza1st.shop
lisansl? casino siteleri: gГјvenilir casino siteleri – deneme bonusu veren siteler casinositeleri1st.com
sweet bonanza 1st sweet bonanza 1st sweet bonanza giris sweetbonanza1st.com
casino en iyi siteler: casibom guncel giris – curacao lisans siteleri casibom1st.com
https://casinositeleri1st.shop/# casino siteleri
popГјler bahis siteleri: casibom giris – kumar oynama siteleri casibom1st.com
en iyi iddaa sitesi: casino siteleri – slot casino siteleri casinositeleri1st.com
en gГјvenilir site: casibom 1st – bedbo casibom1st.com
lisansl? casino siteleri: guvenilir casino siteleri – slot casino siteleri casinositeleri1st.com
Us Mex Pharm certified Mexican pharmacy Mexican pharmacy ship to USA
https://usmexpharm.com/# Us Mex Pharm
usa mexico pharmacy: mexican rx online – Mexican pharmacy ship to USA
certified Mexican pharmacy: UsMex Pharm – buying prescription drugs in mexico
UsMex Pharm: certified Mexican pharmacy – usa mexico pharmacy
http://usmexpharm.com/# UsMex Pharm
Us Mex Pharm: UsMex Pharm – medicine in mexico pharmacies
usa mexico pharmacy: medication from mexico pharmacy – USMexPharm
mexican rx online Mexican pharmacy ship to USA Mexican pharmacy ship to USA
certified Mexican pharmacy: Us Mex Pharm – best online pharmacies in mexico
Mexican pharmacy ship to USA: mexican pharmacy – certified Mexican pharmacy
http://usmexpharm.com/# Mexican pharmacy ship to USA
Mexican pharmacy ship to USA: mexican mail order pharmacies – USMexPharm
USMexPharm: medicine in mexico pharmacies – mexican drugstore online
UsMex Pharm: purple pharmacy mexico price list – certified Mexican pharmacy
Mexican pharmacy ship to USA Mexican pharmacy ship to USA UsMex Pharm
https://usmexpharm.com/# certified Mexican pharmacy
buying prescription drugs in mexico: Mexican pharmacy ship to USA – UsMex Pharm
USMexPharm: UsMex Pharm – Mexican pharmacy ship to USA
UsMex Pharm: USMexPharm – UsMex Pharm
mexican pharmacy: UsMex Pharm – certified Mexican pharmacy
https://usmexpharm.com/# certified Mexican pharmacy
mexican pharmacy: UsMex Pharm – UsMex Pharm
UsMex Pharm usa mexico pharmacy mexico drug stores pharmacies
Mexican pharmacy ship to USA: UsMex Pharm – mexican pharmacy
mexican pharmacy: UsMex Pharm – Mexican pharmacy ship to USA
https://usmexpharm.com/# mexican pharmacy
usa mexico pharmacy: mexican pharmacy – Mexican pharmacy ship to USA
certified Mexican pharmacy: certified Mexican pharmacy – mexican pharmacy
UsMex Pharm: mexican drugstore online – certified Mexican pharmacy
mexican pharmacy: mexico drug stores pharmacies – Us Mex Pharm
http://usmexpharm.com/# Mexican pharmacy ship to USA
UsMex Pharm certified Mexican pharmacy certified Mexican pharmacy
USMexPharm: Mexican pharmacy ship to USA – Us Mex Pharm
top 10 online pharmacy in india: online shopping pharmacy india – Online medicine home delivery
indian pharmacy online: top 10 pharmacies in india – USA India Pharm
http://usaindiapharm.com/# UsaIndiaPharm
world pharmacy india: indian pharmacy online – top 10 pharmacies in india
USA India Pharm mail order pharmacy india USA India Pharm
Online medicine home delivery: USA India Pharm – UsaIndiaPharm
USA India Pharm: indianpharmacy com – USA India Pharm
http://usaindiapharm.com/# USA India Pharm
UsaIndiaPharm: USA India Pharm – indianpharmacy com
cheapest online pharmacy india: UsaIndiaPharm – UsaIndiaPharm
USA India Pharm: UsaIndiaPharm – online shopping pharmacy india
https://usaindiapharm.com/# indianpharmacy com
Online medicine order: UsaIndiaPharm – USA India Pharm
indian pharmacy online UsaIndiaPharm USA India Pharm
best india pharmacy: USA India Pharm – UsaIndiaPharm
USA India Pharm: Online medicine order – reputable indian pharmacies
USA India Pharm: USA India Pharm – online shopping pharmacy india
https://usaindiapharm.shop/# USA India Pharm
USA India Pharm: USA India Pharm – best online pharmacy india
http://usaindiapharm.com/# best india pharmacy
USA India Pharm: UsaIndiaPharm – UsaIndiaPharm
indian pharmacy online: UsaIndiaPharm – UsaIndiaPharm
best india pharmacy USA India Pharm reputable indian pharmacies
UsaIndiaPharm: top 10 online pharmacy in india – USA India Pharm
http://usaindiapharm.com/# mail order pharmacy india
USA India Pharm: world pharmacy india – USA India Pharm
online pharmacy india: USA India Pharm – top online pharmacy india
india pharmacy: india pharmacy mail order – Online medicine home delivery
USA India Pharm top 10 online pharmacy in india india pharmacy mail order
https://usaindiapharm.shop/# USA India Pharm
UsaIndiaPharm: UsaIndiaPharm – USA India Pharm
USA India Pharm: USA India Pharm – indian pharmacy
indian pharmacies safe: UsaIndiaPharm – best india pharmacy
USA India Pharm: USA India Pharm – USA India Pharm
https://usaindiapharm.com/# USA India Pharm
USA India Pharm: UsaIndiaPharm – USA India Pharm
buy medicines online in india: Online medicine home delivery – buy medicines online in india
indian pharmacy online pharmacy website india pharmacy website india
best online pharmacy india: indian pharmacy – best online pharmacy india
http://usaindiapharm.com/# indian pharmacy
india pharmacy mail order: USA India Pharm – UsaIndiaPharm
USA India Pharm: USA India Pharm – USA India Pharm
USA India Pharm: mail order pharmacy india – mail order pharmacy india
http://usaindiapharm.com/# USA India Pharm
top 10 online pharmacy in india: online shopping pharmacy india – USA India Pharm
online pharmacy india indian pharmacy USA India Pharm
USA India Pharm: Online medicine order – USA India Pharm
UsaIndiaPharm: USA India Pharm – india pharmacy
india pharmacy mail order: best india pharmacy – top online pharmacy india
http://usaindiapharm.com/# indian pharmacy paypal
UsaIndiaPharm: USA India Pharm – UsaIndiaPharm
best online pharmacy india: USA India Pharm – п»їlegitimate online pharmacies india
USA India Pharm: indianpharmacy com – world pharmacy india
top 10 pharmacies in india UsaIndiaPharm buy medicines online in india
https://usaindiapharm.shop/# cheapest online pharmacy india
USA India Pharm: USA India Pharm – indian pharmacy online
USACanadaPharm: usa canada pharm – buying drugs from canada
canadian pharmacies: usa canada pharm – usa canada pharm
canadian pharmacy 24h com usa canada pharm precription drugs from canada
http://usacanadapharm.com/# canada pharmacy online legit
legitimate canadian pharmacy online: USACanadaPharm – canadian pharmacies comparison
usa canada pharm: usa canada pharm – usa canada pharm
https://usacanadapharm.com/# canadian pharmacy world
USACanadaPharm: canadian pharmacy phone number – USACanadaPharm
USACanadaPharm usa canada pharm usa canada pharm
trustworthy canadian pharmacy: USACanadaPharm – USACanadaPharm
usa canada pharm: canadian world pharmacy – usa canada pharm
http://usacanadapharm.com/# canadian pharmacy 365
canadian pharmacies: usa canada pharm – legit canadian pharmacy online
pharmacy canadian superstore: canadian pharmacy ltd – usa canada pharm
USACanadaPharm: best mail order pharmacy canada – canadian pharmacy sarasota
https://usacanadapharm.com/# canadapharmacyonline com
usa canada pharm: pharmacy in canada – usa canada pharm
pharmacy rx world canada: USACanadaPharm – USACanadaPharm
https://usacanadapharm.com/# usa canada pharm
usa canada pharm: USACanadaPharm – usa canada pharm
pharmacy com canada: canadian pharmacy 24 com – vipps canadian pharmacy
best canadian online pharmacy reddit canadian pharmacy USACanadaPharm
https://usacanadapharm.com/# USACanadaPharm
USACanadaPharm: USACanadaPharm – usa canada pharm
canadian drug pharmacy: USACanadaPharm – canadian pharmacy antibiotics
https://usacanadapharm.shop/# vipps approved canadian online pharmacy
my canadian pharmacy rx https://usacanadapharm.shop/# usa canada pharm
canadian pharmacy meds review
USACanadaPharm USACanadaPharm USACanadaPharm
USACanadaPharm: cross border pharmacy canada – the canadian pharmacy
the canadian drugstore: usa canada pharm – USACanadaPharm
https://usacanadapharm.com/# canadian drugs online
USACanadaPharm: usa canada pharm – northern pharmacy canada
usa canada pharm: usa canada pharm – usa canada pharm
https://usacanadapharm.shop/# canadian pharmacy no scripts
canada pharmacy online legit best canadian pharmacy to buy from safe online pharmacies in canada
USACanadaPharm: usa canada pharm – usa canada pharm
USACanadaPharm: USACanadaPharm – USACanadaPharm
https://usacanadapharm.shop/# USACanadaPharm
canadian pharmacies compare: best rated canadian pharmacy – best canadian pharmacy online
olympe casino cresus: olympe casino avis – olympe casino avis
https://olympecasino.pro/# olympe casino cresus
olympe casino: olympe casino avis – olympe casino
olympe casino en ligne: olympe casino cresus – casino olympe
olympe casino cresus: olympe casino en ligne – olympe casino en ligne
olympe casino avis olympe casino cresus
olympe casino avis: olympe casino – olympe casino en ligne
olympe olympe
olympe casino avis: olympe – casino olympe
casino olympe: olympe – olympe
casino olympe: casino olympe – olympe casino
olympe casino avis: casino olympe – olympe casino
casino olympe: casino olympe – olympe casino
olympe casino avis olympe casino en ligne
olympe: olympe casino avis – olympe casino cresus
olympe casino avis: olympe casino cresus – olympe
olympe: olympe casino cresus – olympe casino cresus
olympe olympe
olympe casino avis: olympe casino cresus – olympe casino
casino olympe: olympe casino avis – olympe
olympe casino cresus olympe casino
olympe casino cresus olympe
https://olympecasino.pro/# olympe casino en ligne
olympe casino: olympe casino avis – olympe casino avis
olympe casino en ligne: casino olympe – olympe casino
olympe casino avis olympe casino
olympe: olympe casino avis – olympe casino cresus
olympe: olympe casino cresus – olympe casino
olympe olympe casino cresus
olympe casino cresus olympe casino
casino olympe: olympe casino cresus – casino olympe
casino olympe casino olympe
olympe: olympe casino en ligne – olympe casino avis
olympe: olympe casino en ligne – casino olympe
casino olympe olympe casino en ligne
https://olympecasino.pro/# olympe casino cresus
casino olympe olympe casino en ligne
casino olympe: olympe casino – olympe
casino olympe: olympe – olympe casino cresus
olympe casino avis olympe casino cresus
olympe casino cresus casino olympe
olympe: olympe – olympe
olympe casino avis: olympe casino – casino olympe
olympe casino: olympe casino – olympe casino cresus
casino olympe olympe
casino olympe: olympe casino avis – casino olympe
casino olympe olympe casino cresus
olympe casino cresus: olympe casino cresus – olympe casino cresus
olympe casino en ligne: olympe casino en ligne – olympe casino
olympe casino olympe casino
https://olympecasino.pro/# olympe casino
olympe casino en ligne olympe casino avis
olympe casino: olympe casino cresus – olympe
olympe casino en ligne: olympe casino – olympe casino avis
achat kamagra: acheter kamagra site fiable – Achetez vos kamagra medicaments
pharmacies en ligne certifiГ©es: pharmacie en ligne – trouver un mГ©dicament en pharmacie pharmafst.com
pharmacie en ligne: pharmacie en ligne sans ordonnance – vente de mГ©dicament en ligne pharmafst.com
pharmacie en ligne livraison europe Medicaments en ligne livres en 24h pharmacies en ligne certifiГ©es pharmafst.shop
http://tadalmed.com/# Cialis generique prix
acheter mГ©dicament en ligne sans ordonnance: Meilleure pharmacie en ligne – pharmacie en ligne fiable pharmafst.com
Cialis generique prix: Cialis sans ordonnance 24h – cialis prix tadalmed.shop
Cialis sans ordonnance 24h Tadalafil 20 mg prix sans ordonnance Acheter Cialis 20 mg pas cher tadalmed.com
https://pharmafst.shop/# pharmacies en ligne certifiГ©es
Acheter Kamagra site fiable: kamagra en ligne – kamagra gel
Pharmacie Internationale en ligne: Pharmacie en ligne France – pharmacie en ligne sans ordonnance pharmafst.com
http://tadalmed.com/# Cialis generique prix
Achat Cialis en ligne fiable Pharmacie en ligne Cialis sans ordonnance Achat Cialis en ligne fiable tadalmed.com
trouver un mГ©dicament en pharmacie: pharmacie en ligne – Pharmacie en ligne livraison Europe pharmafst.com
Achat mГ©dicament en ligne fiable: pharmacie en ligne – pharmacie en ligne france pas cher pharmafst.com
http://kamagraprix.com/# achat kamagra
Achat Cialis en ligne fiable Pharmacie en ligne Cialis sans ordonnance Acheter Cialis 20 mg pas cher tadalmed.com
Tadalafil achat en ligne: Tadalafil 20 mg prix en pharmacie – cialis generique tadalmed.shop
kamagra en ligne: Kamagra Commander maintenant – Achetez vos kamagra medicaments
https://kamagraprix.com/# kamagra oral jelly
pharmacie en ligne sans ordonnance pharmacie en ligne sans ordonnance pharmacie en ligne france livraison internationale pharmafst.shop
Tadalafil 20 mg prix sans ordonnance: cialis generique – Acheter Viagra Cialis sans ordonnance tadalmed.shop
Tadalafil 20 mg prix sans ordonnance: Pharmacie en ligne Cialis sans ordonnance – Tadalafil achat en ligne tadalmed.shop
https://kamagraprix.com/# kamagra 100mg prix
Acheter Cialis Cialis sans ordonnance 24h Tadalafil sans ordonnance en ligne tadalmed.com
pharmacie en ligne france pas cher: Medicaments en ligne livres en 24h – acheter mГ©dicament en ligne sans ordonnance pharmafst.com
Tadalafil 20 mg prix en pharmacie: Cialis sans ordonnance 24h – Cialis sans ordonnance 24h tadalmed.shop
https://tadalmed.shop/# Pharmacie en ligne Cialis sans ordonnance
pharmacie en ligne fiable Meilleure pharmacie en ligne п»їpharmacie en ligne france pharmafst.shop
Tadalafil achat en ligne: Tadalafil achat en ligne – Cialis sans ordonnance 24h tadalmed.shop
https://tadalmed.com/# Acheter Viagra Cialis sans ordonnance
Cialis sans ordonnance pas cher: cialis prix – Achat Cialis en ligne fiable tadalmed.shop
Achetez vos kamagra medicaments: Acheter Kamagra site fiable – Kamagra pharmacie en ligne
Tadalafil 20 mg prix sans ordonnance Acheter Cialis 20 mg pas cher Cialis sans ordonnance 24h tadalmed.com
п»їpharmacie en ligne france: pharmacie en ligne sans ordonnance – pharmacie en ligne pharmafst.com
https://kamagraprix.shop/# kamagra livraison 24h
Cialis en ligne: Cialis sans ordonnance pas cher – Tadalafil 20 mg prix sans ordonnance tadalmed.shop
kamagra pas cher kamagra 100mg prix kamagra 100mg prix
Kamagra Oral Jelly pas cher: kamagra 100mg prix – Kamagra Commander maintenant
Acheter Cialis 20 mg pas cher: Acheter Cialis 20 mg pas cher – Cialis sans ordonnance pas cher tadalmed.shop
kamagra livraison 24h: Kamagra Oral Jelly pas cher – kamagra en ligne
https://kamagraprix.com/# Kamagra pharmacie en ligne
acheter kamagra site fiable Kamagra Oral Jelly pas cher Kamagra pharmacie en ligne
acheter kamagra site fiable: acheter kamagra site fiable – kamagra gel
https://kamagraprix.shop/# Acheter Kamagra site fiable
acheter kamagra site fiable: kamagra livraison 24h – kamagra gel
cialis prix: Tadalafil 20 mg prix sans ordonnance – Acheter Cialis tadalmed.shop
pharmacie en ligne pharmacie en ligne pas cher pharmacie en ligne pas cher pharmafst.shop
trouver un mГ©dicament en pharmacie: pharmacie en ligne – pharmacie en ligne france fiable pharmafst.com
https://kamagraprix.com/# acheter kamagra site fiable
Cialis sans ordonnance 24h: cialis generique – cialis prix tadalmed.shop
pharmacie en ligne sans ordonnance: Medicaments en ligne livres en 24h – Pharmacie Internationale en ligne pharmafst.com
vente de mГ©dicament en ligne: Pharmacie en ligne France – Pharmacie Internationale en ligne pharmafst.com
pharmacie en ligne livraison europe Pharmacies en ligne certifiees pharmacie en ligne livraison europe pharmafst.shop
kamagra oral jelly: kamagra livraison 24h – achat kamagra
http://kamagraprix.com/# Kamagra pharmacie en ligne
Cialis sans ordonnance 24h: Acheter Viagra Cialis sans ordonnance – Cialis sans ordonnance 24h tadalmed.shop
kamagra 100mg prix: achat kamagra – kamagra gel
pharmacie en ligne: Pharmacie en ligne France – pharmacie en ligne france livraison belgique pharmafst.com
https://pharmafst.shop/# Pharmacie sans ordonnance
pharmacies en ligne certifiГ©es pharmacie en ligne sans ordonnance pharmacie en ligne fiable pharmafst.shop
Acheter Cialis 20 mg pas cher: Cialis sans ordonnance 24h – Achat Cialis en ligne fiable tadalmed.shop
pharmacie en ligne pas cher: Pharmacie en ligne France – pharmacie en ligne france livraison belgique pharmafst.com
https://tadalmed.com/# Cialis sans ordonnance pas cher
cialis generique: Tadalafil sans ordonnance en ligne – Cialis sans ordonnance 24h tadalmed.shop
pharmacie en ligne fiable: Pharmacie en ligne France – pharmacie en ligne fiable pharmafst.com
Tadalafil 20 mg prix en pharmacie Tadalafil achat en ligne Pharmacie en ligne Cialis sans ordonnance tadalmed.com
Cialis generique prix: Tadalafil 20 mg prix sans ordonnance – Acheter Cialis 20 mg pas cher tadalmed.shop
https://pharmafst.shop/# vente de mГ©dicament en ligne
Kamagra Oral Jelly pas cher: kamagra en ligne – Kamagra Commander maintenant
Pharmacie Internationale en ligne: Medicaments en ligne livres en 24h – Pharmacie sans ordonnance pharmafst.com
kamagra en ligne: Kamagra Oral Jelly pas cher – Acheter Kamagra site fiable
pharmacie en ligne france fiable trouver un mГ©dicament en pharmacie pharmacies en ligne certifiГ©es pharmafst.shop
https://tadalmed.shop/# Tadalafil 20 mg prix sans ordonnance
Achetez vos kamagra medicaments: kamagra en ligne – kamagra gel
Pharmacie sans ordonnance: Livraison rapide – acheter mГ©dicament en ligne sans ordonnance pharmafst.com
pharmacie en ligne fiable: Livraison rapide – Pharmacie Internationale en ligne pharmafst.com
pharmacie en ligne sans ordonnance pharmacie en ligne pas cher Pharmacie sans ordonnance pharmafst.shop
kamagra livraison 24h: kamagra gel – kamagra pas cher
https://kamagraprix.com/# kamagra 100mg prix
kamagra gel: kamagra en ligne – achat kamagra
http://tadalmed.com/# Tadalafil 20 mg prix en pharmacie
Tadalafil 20 mg prix en pharmacie: Cialis sans ordonnance 24h – Cialis sans ordonnance 24h tadalmed.shop
https://pharmafst.com/# acheter mГ©dicament en ligne sans ordonnance
Pharmacie en ligne livraison Europe: pharmacie en ligne – pharmacie en ligne france livraison internationale pharmafst.com
https://kamagraprix.com/# Kamagra Commander maintenant
Achetez vos kamagra medicaments: kamagra 100mg prix – acheter kamagra site fiable
pharmacie en ligne fiable: Pharmacie en ligne France – pharmacie en ligne france pas cher pharmafst.com
https://tadalmed.com/# Cialis generique prix
pharmacie en ligne france livraison internationale: pharmacie en ligne sans ordonnance – pharmacie en ligne livraison europe pharmafst.com
pharmacie en ligne: Meilleure pharmacie en ligne – pharmacie en ligne france pas cher pharmafst.com
cialis prix: Acheter Cialis 20 mg pas cher – Cialis en ligne tadalmed.shop
pharmacie en ligne fiable Pharmacie en ligne France pharmacie en ligne avec ordonnance pharmafst.shop
Tadalafil 20 mg prix en pharmacie: Tadalafil 20 mg prix sans ordonnance – Acheter Viagra Cialis sans ordonnance tadalmed.shop
https://pharmafst.com/# Pharmacie sans ordonnance
Tadalafil sans ordonnance en ligne: Achat Cialis en ligne fiable – cialis generique tadalmed.shop
Cialis en ligne: Cialis sans ordonnance pas cher – Tadalafil 20 mg prix en pharmacie tadalmed.shop
http://rxexpressmexico.com/# Rx Express Mexico
MedicineFromIndia: indian pharmacy online shopping – indian pharmacy online
Medicine From India Medicine From India indian pharmacy
mexico drug stores pharmacies: mexico pharmacies prescription drugs – RxExpressMexico
my canadian pharmacy reviews: Canadian pharmacy shipping to USA – canada pharmacy online
https://rxexpressmexico.shop/# mexico pharmacies prescription drugs
Medicine From India: top 10 pharmacies in india – indian pharmacy online
safe canadian pharmacies Buy medicine from Canada canadapharmacyonline com
canadianpharmacymeds com: Buy medicine from Canada – canadian pharmacy king reviews
Rx Express Mexico: Rx Express Mexico – reputable mexican pharmacies online
https://medicinefromindia.com/# medicine courier from India to USA
indian pharmacy online shopping: medicine courier from India to USA – indian pharmacy online shopping
canadian pharmacy 365 Generic drugs from Canada canada discount pharmacy
online canadian drugstore: Generic drugs from Canada – pharmacy rx world canada
mexican border pharmacies shipping to usa: purple pharmacy mexico price list – mexican rx online
https://rxexpressmexico.shop/# mexico drug stores pharmacies
mexican online pharmacy: mexican mail order pharmacies – mexico pharmacy order online
indian pharmacy: MedicineFromIndia – mail order pharmacy india
mexico drug stores pharmacies: Rx Express Mexico – buying prescription drugs in mexico online
MedicineFromIndia Medicine From India Medicine From India
reliable canadian pharmacy: Buy medicine from Canada – legitimate canadian pharmacies
https://rxexpressmexico.com/# buying from online mexican pharmacy
canadian pharmacy oxycodone: Express Rx Canada – canadian compounding pharmacy
canada pharmacy: Generic drugs from Canada – canadian pharmacy 365
indian pharmacy online shopping medicine courier from India to USA best online pharmacy india
Medicine From India: medicine courier from India to USA – indian pharmacy online
https://expressrxcanada.shop/# best rated canadian pharmacy
mexico pharmacies prescription drugs: mexico drug stores pharmacies – Rx Express Mexico
reliable canadian pharmacy reviews: canada pharmacy world – best canadian online pharmacy
mexico pharmacy order online: Rx Express Mexico – mexican rx online
http://medicinefromindia.com/# indian pharmacy online
mexican online pharmacy mexico pharmacy order online RxExpressMexico
MedicineFromIndia: india pharmacy – Medicine From India
canadian pharmacy: Express Rx Canada – canadian drugs online
https://expressrxcanada.com/# canadian compounding pharmacy
mexico pharmacies prescription drugs: RxExpressMexico – mexico pharmacy order online
medication from mexico pharmacy Rx Express Mexico medication from mexico pharmacy
canada rx pharmacy: ExpressRxCanada – canada drugs online review
http://expressrxcanada.com/# canadian pharmacy uk delivery
mexican online pharmacy: mexico drug stores pharmacies – mexican pharmaceuticals online
best canadian pharmacy: Generic drugs from Canada – canada ed drugs
mexican online pharmacy buying prescription drugs in mexico online mexico pharmacy order online
vavada вход: вавада зеркало – vavada casino