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MeWlgumnr.97/1996varkvWum17.gr.laganr.75/1981,umtreikningsluhagnaWihlutabrfa,breyttYannigaWsluhagnaWurhlutabrfayrWisluverWaWfrdregnukaupverWi.Xeirsemeignasthafahlutabrfsnfyrir1.janar1997megaY;miWaviWframreiknaWkaupverWtilrsloka1996eWajfnunarverWmtihlutabrfannasYaWhrra.BreytingYessileidditilYessaWtgfajfnunarhlutabrfahafWiekkilengurhriftreikningsluhagnaWar.MeWlgumnr.95/1998,umbreytinglgumumtekjuskattogeignarskatt,varfrdrttarheimildvegnathlutaWsarWsfelldniWuroghefurnafnverWhlutafjrYvekkilengurhriffrdrttarheimildirflagsm;titekjum.AllarhafaYessarbreytingarleitttilYessaWenginskattalegrkhngaaWYvaWtakmarkaheimildirtiltgfujfnunarhlutabrfaumframYaWsemkveWiWerumlgumumhlutaflgogeinkahlutaflg.MeWtillititilYessaerYvaliW2.gr.frumvarpsinslagttilaWtgfajfnunarhlutabrfaverWillumtilvikumskattfrjlsefthlutuninhefurekkifrmeWsrbreyttaeignarhlutdeildhlutareigendaeWahluthafa.   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'#-   0WrulagierlagttilaWYaWverWitekiWframlgunumaWgreiWslurtilerfingjasamkvmtlgumnr.129/1997,umskyldutryggingulfeyrisrttinda,suskattlagWarhjerfingjum.XarsemgreiWslursj;WinaerufrdrttarbrarfrskattskyldumtekjumereWlilegtaWYrgreiWslurverWiskattlagWarhjm;ttakandaYegarYrkomatiltborgunar.  0YriWjalagierlagttilaWbreyttverWireglumumundanYguvinningahappdrttifrskattskylduYegarallurg;Wiafhappdrttinurennurtilmenningarmla,mannWarmlaeWakirkjulegrarstarfsemi.0staWYessaWhafalgumheimildfjrmlarWherratilniWurfellingarerlagttilaWlgunumverWikveWiWumaWvinningarhappdrtti,semuppfyllaskilyrWilaganna,verWifrdrttarbrirfrtekjum.  0fj;rWalagierubreytingarsemsnertafrdrttfrtekjumvegnafjrfestingarmannahlutabrfum.rinu1996varkveWiWaWfellaniWurfngumsrstakanafslttfrskattskyldumtekjumvegnahlutabrfakaupaeinstaklinga.MeW;breyttumreglummunfrdrtturinnheyrasgunnitileftirriW2000.HlutabrfaafsltturinnvarfrupphafihugsaWursemtmabundinvilnuntilaWeflaslenskahlutabrfamarkaWinnoghugaalmenningshlutabrfaeign.TaliWeraWsemtmabundinaWgerWgetihlutabrfaafsltturorWiWtilaWeflatengslalmenningsogatvinnulfsogstuWlaWaWauknumsparnaWi.XverhrlagttilaWafsltturinnverWiframlengdurtilrsloka2002.HelstubreytingarsemgerWarerufrngildandireglumeruaWnYarfeignarhaldkeyptrahlutabrfaaWvarafimmrstaWYriggjaogheimilteraWdragafr60%afverWmtikeyptrahlutabrfastaW40%ogerYvfalliWfrlkkunfrdrttarinsfngumeinsogformaWvarmeW3.gr.laganr.137/1996.MeginstWanfyrirYvaWlengjaeignarhaldstmafrYvsemngildireraWrttYykiraWhvetjamenntillengritmasparnaWar.  0fimmtalagierlgWtilbreytingsemsnertirskattlagninguviWslitflagaoglkkunhlutafjr.ErgertrWfyriraWfraYaWkvWisamahorfogYaWvarfyrirgildistkulagaumfjrmagnstekjuskatt,Y.e.aWltathlutunsemarWgreiWsluenekkisluhagnaW.X;ergertrWfyrirsmuskattlagningarreglumoggildaumsluhagnaWYannigaWbreytinginhefurekkihrifskattskylduinnlendraaWilaenleiWirtilYessaWerlenduraWiliyrWiviWflagsslitoglkkunhlutafjrskattskyldurhrlandisamahttoghannhefWiorWiWvegnaarWgreiWslu.  0sjttalagierulagWartilbreytingarmeWferW;nUttspers;nuafslttaraWYversnertirrWstfunhanstilgreiWslufjrmagnstekjuskattsYeimtilgangiaWskattleysismrkverWihinsmuhvortsemumeraWrWafjrmagnstekjureWaaWrartekjur.  AWlokumerlagttilaWbrWabirgWakvWisemsettvorumeWlgumumfjrmagnstekjuskattverWifrWinnlgin,svoogYaukvWisemvaranlegeruogeigaeWlilegaheimaYar,ogerbrWabirgWakvWinubreytttilsamrmis.@ AthugasemdirviWeinstakargreinarfrumvarpsins. #   Um1.gr.l  0aliWgreinarinnarerlagttilaWekkiYurfiaWtekjufravextiafreikninguminnlnsstofnunumsembundnirerutillengritmaen36mnaWafyrrenYeirerulausirtilrWstfunareigandareikningsins,ensamkvmtngildandilgumeruvextirtaldirtilteknaumleiWogYeirerufrWireigandatileignarjafnvelY;aWYeirsubundnirtillengritma.  0bliWerkveWiWbeintummeWferWvxtum,verWb;tumogannarrivxtunlfeyrissparnaWarsamkvmtlgumumskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Wa.0YeimlgumergertrWfyrirmargbreytileguformilfeyrissparnaWarsemm.a.gtiveriWsrstkumreikningumbankastofnunum.MeWfrumvarpinuerlagttilaWkveWiveriWskUrtumaW1.tlul.2.mgr.8.gr.eigiekkiviWYessutilvikiheldurkomitekjurYessarekkitil '#- skattlagningarfyrrenviWtborgunlfeyriogteljastYrYtilteknaskv.AliW7.gr.ogskattleggjastalmennuskatthlutfallienekkisemfjrmagnstekjur.  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HreruekkilagWartilefnislegarbreytingargildandireglumaWWruleytienYvaWfresturtiltreikningsjfnunarverWmtierframlengdurtilrsloka1999ogkvWitilbrWabirgWaIIverWifrtmeginmllaganna.LagtertilaWreglurbrWabirgWakvWisinsverWifrWar17.gr.lagannaYarsemlj;steraWYrmunihafatluverWaYUWingunsturumogratugumYarsemhlutabrferuoftlangtmafjrfesting.XarsemjfnunarverWmtihlutabrfamiWastviWrslok1996skalhlutafjrmiWumogskattframtalitilgreinajfnunarverWmtihlutabrfasemvorueiguhluthafarslok1996.CliWursnertirslitflagioglkkunhlutafjrenfrumvarpinuerlagttilaWkvWiWverWifluttyfir9.gr.lagannaogtborgunsemgreiddertilhluthafaviWflagssliteWalkkunhlutafjrumframkaupverWverWiskattlgWsemarWur.UmnnariskUringarviWcliWvsasttilathugasemdaviW2.gr.frumvarpsins.    Um4.gr.    MeWYessarigreinerlagttilaWlgunumverWikveWiWumhvernigfaraberimeWskattlagninguteknarlfeyrissj;Wum,Y.m.t.sreignasj;Wum,YegarumarftkueraWrWa.IWgjldvegnalfeyrissparnaWarerufrdrttarbrfrskattskyldumtekjum,sbr.AliW30.gr.laganna,ogYvhefurveriWlitiWsvoframkvmdaWgreiWaskulitekjuskattviWtborgunlfeyristilrtthafa.HrerYvekkiveriWaWleggjatilnUjareglueWagerabreytingugildandirtti.  Um5.gr.{  0120.gr.ngildandilagasemfjallarumheimildrWherratilaWundanYiggjaskattlagninguvinningahappdrttumerlagttilaWlgunumverWikveWiWbeintumaWvinningarhappdrttumYarsemg;WaervariWtilmenningarmla,mannWarmlaeWakirkjulegrarstarfsemisufrdrttarbrirfrtekjumeinstaklinga.GerterrWfyriraWsettarverWireglurumhvaWahappdrttiteljastfallaundirskilyrWilaganna.  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MeWYessukvWieropnaWfyrirYannmguleikaaWhlutaflgsemstofnaWhafaeitteWafleirid;tturflggetifengiWsameiginlegaskattlagningutekjuskattsllflgin.AfUmsumrekstrarlegumstWumgeturveriWhagkvmtfyrirfyrirtkiaWverameWatvinnustarfsemifleirieneinuflagi.GeturYaWveriWafstj;rnunarlegumstWum,atriWumsemsnertafjrmgnun,httueWaannaW.ReksturinngeturveriWntengdurenkostnaWursemverWurtileinueWafleiriflagannanUtistekkiYegarumtaprekstureinuflagannaeraWrWaYarsemekkiersamkvmtgildandireglumheimiltaWflytjatapmillihlutaflaga.VerWibreytingYessiaWlgumverWurunntaWnUtatapafrekstrieinuflagannasamskttunartmanumm;tihagnaWihjhinum.LagtertilaWsamskttunverWiekkiheimiluWaWnUjueftirslithennar.ErYaWgerttilaWkomavegfyriraWflgnUtisreingnguYannvinningafsamskttunsemnstmeWYvaWveljamillisamskttunarogsrskttunareftirYvsemviWhverjusinni.SamagildirummeWferWtapsmilliflaganna.0frumvarpinuergertrWfyriraWdragamegitapsemverWurrekstrieinseWafleiriflagasamskttunfrhagnaWihinnaWurentekjuskatturerreiknaWur.EinnigergertrWfyriraWyfirfranlegttapafrekstri '#- hlutaflagssemstafarafrekstrifyrirsamskttunmegieinungisnUtahjYvflagisemmyndaWitapiW.ErYaWgerttilaWkomavegfyrirmisnotkunsamskttunarreglunniYannigaWm;WurflagkaupiannaWd;tturflagmeWmikluuppsfnuWutapiogskiumsamskttunogbaYannigtilrtttilfrdrttareiginhagnaWimeWYvaWdragafrhonumtapd;tturflagsinsfrfyrrirum.X;verWurheimiltaWnUtayfirfranlegttapsemmyndastfyrirsamskttunmillim;Wurogd;tturflagsefuppfyllterullskilyrWi57.gr.AumsameininguflagaogskilyrWitilsamskttunarerutilstaWarviWgildistkulagaYessara.GerterrWfyriraWsettverWireglugerWummeWferWtapsoghagnaWarmilliflagasamskttun.  0samskttunskalviWkomanditekjurgertuppWurentekiWertillititiltapseldrira,Y.e.tapeinseWafleiriflagadeilisthlutfallslegaflgmeWhagnaWWurenuppsafnaWtapfyrrira,samskttun,erreiknaWm;tihagnaWi.0samskttunskaltapeinueWafleiriflgumdeilasthlutfallslegamiWaWviWhagnaWYauflgsemerumeWhagnaWviWkomandir.NUtisttapiWekkitilfullsyfirfristYaWnstur.Flag,semgengursamskttunogyfirfranlegttapviWupphafsamskttunar,geturekkinUtttapiWfyrrenhagnaWurinnhefurveriWlkkaWurmeWtapiannarraflagasamskttuninnansamatekjurs.ReglanumaWgetaekkinUttuppsafnaWtapfyrirsamskttunersetttilaWkomavegfyriraWsamskttunarreglanverWimisnotuWogreyntYannigaWkomavegfyriraWflg?kaupitap annarraflagaogdragifrhagnaWisamskttun.JafnframtergengiWtfrYvaWyfirfranlegttapfyrrirasemmyndasthafasamskttungetiekkidregistfrhagnaWinUstofnaWsd;tturflagssembtistviWYauflgsemfyrirerusamskttun.TilaWsUnahvernigtaperfluttmilliflagaogskattursamskttunerreiknaWurtersettframeittdmi.(SjfylgiskjalI.)  01.mgr.erYaWgertaWskilyrWiaWflgsamskttunsumeWsamareikningsr.XaWhefurfrmeWsraWreikningsrYeirrabyrjaogendasamatma.M;WurflagiWYarfaWhafatta.m.k.90%hlutafjrd;tturflaginualltreikningsriW.SamskttunyrWihafnaWefm;Wurflagkeyptid;tturflagmiWjureikningsri.X;geturveriWundantekningfrmeginreglunniumsamareikningsr.ErYaWYeimtilvikumYegarm;Wurflagstofnard;tturflaginnanreikningsrsinsogYegard;tturflagierslitiWinnanreikningsrsins.XerYaWskilyrWiaWsd;tturflagstofnaWmiWjuriljkireikningsriflagannasamskttunsamatmaogjafnframtaWefflagierslitiWmiWjuribyrjiYaWsamatma.  Einsogframkemur2.mlsl.1.mgr.erYaWgertaWskilyrWiaWhlutafd;tturflgumseigiminnaenaW90%eigum;WurflagsinseWaannarrad;tturflagasemtakaYttsamskttuninni.MegininntaksamskttunareraWm;Wurflagogd;tturflag90!100%eigum;Wurflagsinsskattleggjastsaman.JafnframtergertrWfyriraWsamskttuninnieinnigtilYeirratilvikaYegarm;Wurflag90!100%hlutd;tturflagiogYaueigasvosameiginlega90!100%hlutabrfaYriWjaflaginu.Samagildirumt.d.fjgurflgYarsemm;WurflagiWhlutabrfind;tturflagiogd;tturflagiWhlutabrfineigind;tturflagi,ogm;Wurogd;tturflagiWeigasvosamanbrffj;rWaflaginu.Vegnakrfunnaruma.m.k.90%eignarhaldogsameignlegteignarhaldm;Wurogd;tturflagsYriWjaflaginuverWaflginaWgerankvmagreinfyrirYvrsreikningieWameWWrumskUrumhttihvernigeignarhaldiYeirraerhttaW.JafnframtverWuraWgerarWfyriraWflgtilkynniskattyfirvldumefeinhverbreytingverWurYarsemhefWihrifskilyrWisamskttunar.  02.mgr.ergertrWfyriraWssem;skareftirsamskttunskulibeinaums;knsinnitilskattstj;raYvskattumdmiYarsemhannerheimilisfastur.LagtertilaWums;knirberistskattyfirvldumsWastalagiYrjtudgumfyrirlokframtalsfrestsviWkomandigjaldrs. 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