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EftirfarandibreytingarverWa67.gr.laganna:  ! !"i(m"  i(m2g  a  .3  Ԉ0    0staW?329.948 1.mgr.AliWarkemur:356.180.i(m݌a Ќ  "i(m"  i(m2g  b  .3  Ԉ0    OrWin?ogYv,semYkannaWvera;rWstafaW,tilgreiWslueignarskattshanslagn T, ingarrinu 1.mlsl.2.mgr.AliWarfallabrott.i(m݌ Ќ  "i(m"  i(mC2g  c  .3  Ԉ0    OrWin?ogYv,semYkannaWvera;rWstafaW,tilgreiWslueignarskattshanslagn  ingarrinu 3.mlsl.2.mgr.AliWarfallabrott.i(mCp݌  Ќ  "i(m"  i(m2g  d  .3  Ԉ0    0staW?746 1.mlsl.4.mgr.BliWarkemur:768.i(m ݌ X Ќ  @!10.gr.      EftirfarandibreytingarverWa68.gr.laganna:    ! !"i(m"  i(m2g  a  .3  Ԉ0    0staW?36.308 3.mgr.AliWarkemur:56.096.i(m݌  Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staW?123.254 ,?146.713 ,?205.288 ,?210.584 ,?1.444.139 og?722.070 4.mgr. wO  AliWarkemur:139.647,166.226,232.591,238.592,2.231.195,og:1.115.598.i(m݌B  Ќ  "i(m"  i(m~2g  c  .3  Ԉ0    0staW?3% ,?7% og?9% 5.mlsl.4.mgr.AliWarkemur:2%,6%,og:8%.i(m~݌   Ќ  "i(m"  i(m 2g  d  .3  Ԉ0    0staW?5,5% 1.mlsl.3.mgr.BliWarkemur:5%.i(m ݌  Ќ  "i(m"  i(m!2g  e  .3  Ԉ0    0staW?480.371 ,?630.626 og?780.878 3.mlsl.3.mgr.BliWarkemur:494.782, {  649.544,og:804.304.i(m! "݌nF Ќ  "i(m"  i(mU#2g  f  .3  Ԉ0    0staW?3.613.148 ,?5.989.414 ,?164.603 ,?211.691 ,?272.206 og?600 4.mgr. 9 BliWarkemur:3.721.542,6.169.097,169.541,218.042,280.372,og:618.i(mU##݌ Ќ  @!11.gr. r   EftirfarandibreytingarverWa72.gr.laganna: e= ! ! (g00"i(m"  i(m4&2g  a  .3  Ԉ0    0staWorWanna?Tilskattskyldraeignaskaltelja kemur:Framtalsskyldareignireru.i(m4&a&݌0 Ќ  "i(m"  i(mt'2g  b  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Framtalsskyldareignir.i(mt''݌ Ќ  @!12.gr. i   0staWorWsins?skattskyldra 1.mlsl.73.gr.lagannakemur:framtalsskyldra. \4 @!13.gr.    EftirfarandibreytingarverWa75.gr.laganna:  ! ! (g00"i(m"  i(mj*2g  a  .3  Ԉ0    1.mlsl.1.mgr.orWastsvo:framtaliskalgeragreinfyrirskuldumskattaWila.i(mj**݌`  Ќ  "i(m"  i(m+2g  b  .3  Ԉ0    OrWin?eWahreinaeign 4.mlsl.1.mgr.fallabrott.i(m++݌S+! Ќ  "i(m"  i(m,2g  c  .3  Ԉ0    2.mgr.orWastsvo:i(m,,݌" Ќ  0  0   u TilskuldaaWilasemumrWir4.tlul.3.gr.meinungisteljaskuldirsembeinteru # tengdarstarfsemiYeirrahrlandi. $ "i(m"  i(m.2g  d  .3  Ԉ0    3.mgr.orWastsvo:i(m..݌!W% Ќ  0  0   u TilskuldaaWilasemumrWir5.!8.tlul.3.gr.meinungisteljaskuldirsem J""& eignumYessumhvla.#' "i(m"  i(mx02g  e  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Skuldir.i(mx00݌#( Ќ  @!14.gr. v%N!*   76.gr.lagannafellurbrott. A&"+ @!15.gr. '#-   77.gr.lagannafellurbrott. (z$. Ї@!16.gr. (   EftirfarandibreytingarverWa78.gr.laganna:  ! ! (g00"i(m"  i(m32g  a  .3  Ԉ0    1.mlsl.orWastsvo:FramtalsskyldareignirogskuldirskalmiWaviWeignirogskuldir  skattaWilarslok.i(m33݌a Ќ  "i(m"  i(m42g  b  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:TmaviWmiWunframtalsskyldu.i(m45݌T, Ќ  @!17.gr.    79.gr.lagannafellurbrott.   @!18.gr. K #    EftirfarandibreytingarverWa80.gr.laganna:    ! ! (g00"i(m"  i(m72g  a  .3  Ԉ0    1.mgr.orWastsvo:i(m77݌   Ќ  0  0   u Hj;nsemsamvistumeru,sbr.5.gr.,svoogkarlogkonasem;skaWhafasamskttun   arskv.3.mgr.62.gr.ogeinstaklingarstaWfestrisamvist,skuluteljasamanallareignir wO  snarogskuldirogskiptirekkimliY;ttumsaWrWasreigneWaskuldirtengdar B  henni.   "i(m"  i(m\:2g  b  .3  Ԉ0    2.og3.mgr.fallabrott.i(m\::݌  Ќ  @!19.gr. nF   2.mlsl.1.mgr.og2.mgr.81.gr.lagannafallabrott. 9 @!20.gr.    0staW?4.838.000 hvarvetna82.og83.gr.lagannakemur:4.983.140. r @!21.gr. 0   FyrirsgnVII.kaflalagannaverWur: Eignirogskuldir.   @!22.gr. i   0staWorWanna?Tekju-ogeignarskattur 1.mgr.85.gr.lagannakemur:Tekjuskattur. \4 @!23.gr.    OrWin?ogeignarskatt 1.mlsl.1.mgr.95.gr.lagannafallabrott.  @!24.gr. S+!   ViW97.gr.lagannabtistnUmlsgrein,svohlj;Wandi: "   Fariframranns;knviWembttiskattranns;knarstj;rarkisinseWahjrkislgreglustj;ra # skattskilumaWilareiknastheimildtilendurkvrWunarfrbyrjunYessrsYegarranns;kn  $ h;fst. !W% @!&  25.gr. #'   EftirfarandibreytingarverWa98.gr.laganna:'#8@ #( ! ! (g00"i(m"  i(mjA2g  a  .3  Ԉ0    ViW1.mgr.btistnUrmlsliWurerverWur4.mlsl.,svohlj;Wandi:HafiskattaWiliannaW $ ) reikningsrenalmanaksriWskalskattstj;ristaWauglUsingarskv.3.mlsl.sendahon v%N!* umtilkynninguumlagningunameWbyrgWarbrfiogbirtalagningunanstutgfu A&"+ lagningar-ogskattskr.i(mjAA݌ '", Ќ  "i(m"  i(mC2g  b  .3  Ԉ0    OrWin?ogeignarskatt 1.mlsl.2.mgr.fallabrott.i(mCC݌'#- Ќ   (z$. @!26.gr. (   OrWin?eWaeignarskatt 1.mlsl.1.mgr.109.gr.lagannafallabrott.  @!27.gr. a   EftirfarandibreytingarverWa112.gr.laganna: T, ! ! (g00"i(m"  i(mF2g  a  .3  Ԉ0    0staWorWanna?TekjuskatturafWrumtekjumenlaunatekjum,sbr.Y;4.mgr.Yessarar  greinar,ogeignarskatturhversgjaldanda 1.mlsl.1.mgr.kemur:TekjuskatturafWr  umtekjumenlaunatekjumhversgjaldanda,sbr.Y;4.mgr.i(mFF݌  Ќ  "i(m"  i(mH2g  b  .3  Ԉ0    0staWorWanna?tekju-ogeignarskatti 7.mgr.kemur:tekjuskatti.i(mH I݌ X Ќ  @!28.gr.      EftirfarandibreytingarverWa113.gr.laganna:    ! ! (g00"i(m"  i(m7K2g  a  .3  Ԉ0    0staWorWanna?tekju-eWaeignarskatts 1.mlsl.1.mgr.kemur:tekjuskatts.i(m7KdK݌  Ќ  "i(m"  i(muL2g  b  .3  Ԉ0    OrWin?ogeignarskatti 2.mgr.fallabrott.i(muLL݌wO  Ќ  @!29.gr.      EftirfarandibreytingarverWa119.gr.laganna:   ! ! (g00"i(m"  i(mN2g  a  .3  Ԉ0    1.mgr.orWastsvo:i(mNN݌{  Ќ  0  0   u Rkisstj;rninnierheimiltaWgerasamningaviWstj;rnirannarrarkjaumgagnkvmar nF vilnanirskttumerlendraogslenskraskattaWilasemeftirgildandiskattalggjfrkj 9 annaeigaaWgreiWaskattafsamaskattstofnibWi0slandiogerlendis. "i(m"  i(m5Q2g  b  .3  Ԉ0    OrWin?ogeignir ,?ogeignum og?ogeignarskatt 5.mgr.fallabrott.i(m5QbQ݌ Ќ  @!30.gr. e=   HeitilagannaverWur: Lgumtekjuskatt.  0 @!31.gr.    ViWlginbtastfjgurnUkvWitilbrWabirgWasemorWastsvo: i   a.(XII.) '   XrttfyrirkvWi1.tlul.1.mgr.66.gr.lagannaskaltekjuskatturreiknastmeWeftirfar  andihttiviWstaWgreiWslurunum2004,2005og2006oglagningutekjuskattsrunum  2005,2006og2007vegnateknaranna2004,2005og2006: `  ! ! _ikmo(JT00"i(m"  i(mU2JT  1  .3  Ԉ0    ViWstaWgreiWslurinu2004ogviWlagningutekjuskattsrinu2005vegnateknars S+! ins2004skaltekjuskatturreiknast25,75%aftekjuskattsstofni.i(mUU݌" Ќ  "i(m"  i(mDW2JT  2  .3  Ԉ0    ViWstaWgreiWslurinu2005ogviWlagningutekjuskattsrinu2006vegnateknars # ins2005skaltekjuskatturreiknast24,75%aftekjuskattsstofni.i(mDWqW݌ $ Ќ  "i(m"  i(mX2JT  3  .3  Ԉ0    &  ViWstaWgreiWslurinu2006ogviWlagningutekjuskattsrinu2007vegnateknars !W% ins2006skaltekjuskatturreiknast23,75%aftekjuskattsstofni.'!rYi(mXY݌J""& Ќ    XrttfyrirkvWi2.mgr.66.gr.lagannaskaltekjuskatturreiknastmeWeftirfarandihtti #' viWstaWgreiWslurunum2004,2005og2006ogviWlagningutekjuskattsrunum2005, #( 2006og2007vegnateknaranna2004,2005og2006: $ ) ! ! _ikmo(JT00_ikmo"i(m"  i(mv\2JT  1  .3  Ԉ0    ViWstaWgreiWslurinu2004ogviWlagningutekjuskattsrinu2005vegnateknars v%N!* ins2004skaltekjuskatturafYeimtekjumbarnasemumrWir2.mgr.64.gr.vera4% A&"+ aftekjumumfram93.325kr.ogskalbarnekkinj;tapers;nuafslttar.i(mv\\݌ '", Ќ  "i(m"  i(m^2JT  2  .3  Ԉ0    ViWstaWgreiWslurinu2005ogviWlagningutekjuskattsrinu2006vegnateknars '#- ins2005skaltekjuskatturafYeimtekjumbarnasemumrWir2.mgr.64.gr.vera4% (z$. aftekjumumfram96.125kr.ogskalbarnekkinj;tapers;nuafslttar.i(m^^݌( Ќ  "i(m"  i(m`2JT  3  .3  Ԉ0    ViWstaWgreiWslurinu2006ogviWlagningutekjuskattsrinu2007vegnateknars  ins2006skaltekjuskatturafYeimtekjumbarna,semumrWir2.mgr.64.gr.vera4%  aftekjumumfram98.528kr.ogskalbarnekkinj;tapers;nuafslttar.i(m``݌a Ќ    b.(XIII.)    XrttfyrirkvWi1.mgr.AliWar67.gr.lagannaskalpers;nuafsltturmanna,semum  rWir1.mgr.66.gr.,verameWeftirfarandihttiviWstaWgreiWslurunum2004,2005og   2006oglagningutekjuskattsrunum2005,2006og2007vegnateknaranna2004,2005  X og2006: K #  ! ! _ikmo(JT00_ikmo"i(m"  i(me2JT  1  .3  Ԉ0    ViWstaWgreiWslurinu2004ogviWlagningutekjuskattsrinu2005vegnateknars    ins2004skalpers;nuafsltturmannaverakr.329.948.i(me2e݌   Ќ  "i(m"  i(mf2JT  2  .3  Ԉ0    ViWstaWgreiWslurinu2005ogviWlagningutekjuskattsrinu2006vegnateknars   ins2005skalpers;nuafsltturmannaverakr.339.846.i(mff݌wO  Ќ  "i(m"  i(m!h2JT  3  .3  Ԉ0    ViWstaWgreiWslurinu2006ogviWlagningutekjuskattsrinu2007vegnateknars B  ins2006skalpers;nuafsltturmannaverakr.348.343.i(m!hNh݌   Ќ    c.(XIV.) {  ! ! _ikmo(JT00_ikmo"i(m"  i(m|j2JT  1  .3  Ԉ0    XrttfyrirkvWi3.mgr.AliWar68.gr.lagannaskalviWmiWunarfjrhW,semYarertil nF greind,vera37.397viWkvrWunbarnab;tarinu2005og46.747viWkvrWunbarna 9 b;tarinu2006.i(m|jj݌ Ќ  "i(m"  i(mjl2JT  2  .3  Ԉ0    XrttfyrirkvWi4.mgr.AliWar68.gr.lagannaskuluviWmiWunarfjrhWir,semYar  erutilgreindarvera:126.952,151.114,211.447,216.902,1.487.463og743.732viW r kvrWunbarnab;tarinu2005og139.647,166.226,232.591,238.592,1.859.329og e= 929.665viWkvrWunbarnab;tarinu2006.i(mjll݌0 Ќ    d.(XV.)    VaxtabturviWlagningurinu2005vegnavaxtagjaldarinu2004skuluvera95% i afvaxtab;tumtreiknuWumskv.BliW68.gr.laganna. \4   II.KAFLI   Breytingalmennumhegningarlgum,nr.19/1940,  meWsWaribreytingum.  `  32.gr. S+! o  0staWorWanna?107.gr.lagaumtekjuskattogeignarskatt 1.mlsl.1.mgr.262.gr.lag " annakemur:109.gr.laganr.90/2003,umtekjuskatt. #   III.KAFLI !W%  Breytinglgumnr.18/1959,umhappdrttifyrirSambandslenskra J""& berkla-ogbrj;stholssjklinga,meWsWaribreytingum.  #' 33.gr. #( qq  OrWin?Wrumeneignarskatti 2.gr.lagannafallabrott. $ )   IV.KAFLI A&"+  Breytinglgumnr.54/1962,umYj;Wskrogalmannaskrningu,  '", meWsWaribreytingum.  '#- 34.gr. (z$. r  0staWorWanna?tekju-ogeignarskattur 1.mlsl.13.gr.lagannakemur:tekjuskattur. ( @!35.gr.    EftirfarandibreytingarverWa17.gr.laganna: a ! ! (g00_ikmo"i(m"  i(m{u2g  a  .3  Ԉ0    0staWorWanna?tekju-ogeignarskattur kemur:tekjuskattur.i(m{uu݌T, Ќ  "i(m"  i(mv2g  b  .3  Ԉ0    0staWorWanna?1.mlsl.1.mgr.32.gr.laganr.46/1954,umtekju-ogeignarskatt   kemur:1.mlsl.1.mgr.89.gr.laganr.90/2003,umtekjuskatt.i(mvv݌ Ќ    V.KAFLI  X  Breytinglgumnr.33/1968,umFlagsstofnunstdentaviWHsk;la0slands. K #   36.gr.    =x  0staWorWanna?tekju-ogeignarskatti,aWstWugjaldi 5.gr.lagannakemur:tekjuskatti.      VI.KAFLI wO   Breytinglgumnr.59/1972,umgetraunir,meWsWaribreytingum. B   37.gr.    y  OrWin?Wrumeneignarskatti 2.mgr.3.gr.lagannafallabrott.     VII.KAFLI nF  Breytinglgumnr.13/1973,umHappdrttiHsk;la0slands, 9 meWsWaribreytingum.   38.gr.  z  OrWin?Wrumeneignarskatti 4.gr.lagannafallabrott. r   VIII.KAFLI 0  Breytinglgumnr.16/1973,umhappdrttiDvalarheimilis  aldraWrasj;manna,meWsWaribreytingum.   39.gr. i  |  OrWin?Wrumeneignarskatti 4.gr.lagannafallabrott. \4   IX.KAFLI   Breytinglgumnr.18/1977,umjrnblendiverksmiWjuHvalfirWi,  meWsWaribreytingum.  `  40.gr. S+! l}  OrWin?ogeignarskatt 1.og2.mgr.og1.tlul.3.mgr.7.gr.lagannafallabrott. "   X.KAFLI  $  Breytinglgumnr.36/1978,umstimpilgjald,meWsWaribreytingum.  !W% 41.gr. J""& ~  OrWin?ogeignarskatt 1.mlsl.2.mgr.21.gr.lagannafallabrott. #'   XI.KAFLI $ )  Breytinglgumnr.65/1982,umskattskyldulnastofnana, v%N!* meWsWaribreytingum.  A&"+ 42.gr.  '",   EftirfarandibreytingarverWa1.gr.laganna: '#- ! ! (g00"i(m"  i(mց2g  a  .3  Ԉ0    0staWorWanna?ogeignarskattafllumeignumsnumhvarsemYreru,samrmi_viW (z$. kvWilaganr.75/1981,umtekjuskattog_eignarskatt_,meWsWaribreytingum 1.mgr. ( kemur:samrmiviWkvWilagaumtekjuskatt.i(mց݌ Ќ  "i(m"  i(m 2g  b  .3  Ԉ0    0staW?laganr.75/1981 4.mgr.kemur:laganr.90/2003,umtekjuskatt.i(m 7݌ Ќ  @!43.gr. T,   OrWin?ogeigna og?ogeignir 2.gr.lagannafallabrott.  @!44.gr.     EftirfarandibreytingarverWa3.gr.laganna:  X ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staW?2._mlsl_.3.tlul.1.mgr.31.gr.og2.og3._mlsl_.5.tlul.74.gr.lagaumtekju K #  skattog_eignarskatt_ 1.mgr.kemur:2._mlsl_.3.tlul.1.mgr.31.gr.og2.og3._mlsl_.    5.tlul.73.gr.laganr.90/2003,umtekjuskatt.i(m,݌   Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staW?_eignarskattsstofni_ 2._mlsl_.2.mgr.og2._mlsl_.3.mgr.kemur:eignumog   skuldum.i(m̉݌wO  Ќ  @!45.gr.      5.gr.lagannafellurbrott.     _XII_.KAFLI nF  Breytinglgumnr.42/1983,umLandsvirkjun,meWsWaribreytingum.  9 46.gr.  ȋ  OrWiW?_eignarskatti_ 1._mlsl_.16.gr.lagannafellurbrott.    XIII.KAFLI e=  Breytinglgumnr.67/1985,umveitinga-og_gististaWi_,meWsWaribreytingum.  0 47.gr.  Q  OrWin?og_eignarskatt_ 3.mgr.2.gr.lagannafallabrott.    _XIV_.KAFLI \4  Breytinglgumnr.26/1986,um_talnagetraunir_,meWsWaribreytingum.  ' 48.gr.  Ď  OrWin?Wrumen_eignarskatti_ 2.mgr.4.gr.lagannafallabrott.    _XV_&  .KAFLI S+!  Breytinglgumnr.4/1987,um_Xr;unarsj;W_ԀfyrirFreyjar, " Grnlandog0sland.  # 49.gr.  $ 'ST  0staWorWanna?_tekju_-og_eignarskatti_ 3.gr.lagannakemur:_tekjuskatti_. !W%   _XVI_.KAFLI #'  Breytinglgumnr.45/1987,umstaWgreiWsluopinberragjalda, #( meWsWaribreytingum.  $ ) 50.gr. v%N!* s  EftirfarandibreytingarverWa2.gr.laganna: A&"+ ! ! (g00"i(m"  i(mp2g  a  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattog_eignarskatt_ 1._mlsl_.AliWarkemur:  '", laganr.90/2003,umtekjuskatt.i(mp݌'#- Ќ  "i(m"  i(m-2g  b  .3  Ԉ0    0staWorWanna?71.gr.Yeirralaga 2._mlsl_.AliWarkemur:70.gr.Yeirralaga.i(m-Z݌(z$. Ќ  @!51.gr.    EftirfarandibreytingarverWa4.gr.laganna:  ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattog_eignarskatt_ 3._mlsl_.2.tlul.kem a ur:laganr.90/2003,umtekjuskatt.i(m݌T, Ќ  "i(m"  i(mx2g  b  .3  Ԉ0    OrWin?og_eignarskatt_ 6.tlul.fallabrott.i(mx݌ Ќ  @!52.gr.     0staWorWanna?lagaumtekjuskattog_eignarskatt_ 2.,3.og6.tlul.5.gr.lagannakemur:  X laganr.90/2003,umtekjuskatt. K #  @!53.gr.      EftirfarandibreytingarverWa6.gr.laganna:   ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?59.gr.laganr.75/1981 1._mlsl_.1.mgr.kemur:58.gr.laganr. wO  90/2003,umtekjuskatt.i(m݌B  Ќ  "i(m"  i(mp2g  b  .3  Ԉ0    0staWorWanna?laganr.75/1981 2._mlsl_.1.mgr.kemur:laganr.90/2003,umtekju    skatt.i(mp݌  Ќ  "i(m"  i(m2g  c  .3  Ԉ0    0staWorWanna?59.gr.smulaga 2._mlsl_.1.mgr.kemur:58.gr.smulaga.i(m݌{  Ќ  "i(m"  i(mI2g  d  .3  Ԉ0    0staWorWanna?59.gr.laganr.75/1981 1._mlsl_.2.mgr.kemur:58.gr.laganr. nF 90/2003.i(mIv݌9 Ќ  @!54.gr.    0staWorWanna?71.gr.lagaumtekjuskattog_eignarskatt_ 2._mlsl_.2.mgr.7.gr.laganna r kemur:70.gr.laganr.90/2003,umtekjuskatt. e= @!55.gr.    OrWin?og_eignarskatt_ 1.mgr.8.gr.lagannafallabrott.  @!56.gr. \4   EftirfarandibreytingarverWa9.gr.laganna: ' ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    OrWin?og_eignarskatt_ 1._mlsl_.1.mgr.og2.mgr.fallabrott.i(m݌ Ќ  "i(m"  i(mJ2g  b  .3  Ԉ0    0staWorWanna?71.gr.lagaumtekjuskattog_eignarskatt_ 4.&  mgr.kemur:70.gr.laga  nr.90/2003,um'RԀtekjuskatt.i(mJw݌`  Ќ  "i(m"  i(m2g  c  .3  Ԉ0    OrWin?og_eignarskatt_ 4.mgr.fallabrott.i(m)݌S+! Ќ  @!57.gr. #   OrWin?og_eignarskatt_ 10.gr.lagannafallabrott.  $ @!58.gr. J""&   EftirfarandibreytingarverWa11.gr.laganna: #' ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    OrWin?og_eignarskatt_ 3._mlsl_.1.mgr.og1._mlsl_.2.mgr.fallabrott.i(m0݌#( Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?71.gr.Yeirralaga 1._mlsl_.2.mgr.kemur:70.gr.Yeirralaga.i(m݌$ ) Ќ  @!59.gr. A&"+   0staWorWanna?68.gr.lagaumtekjuskattog_eignarskatt_ 2._mlsl_.3.mgr.12.gr.lag  '", annakemur:67.gr.laganr.90/2003,umtekjuskatt. '#-  (z$. _@!60.gr. (   EftirfarandibreytingarverWa13.gr.laganna:  ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?lagaumtekjuskattogeignarskatt 1.mlsl.1.mgr.kemur:laganr.  90/2003,umtekjuskatt.i(m݌a Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?68.gr.lagaumtekjuskattogeignarskatt 2.mlsl.1.mgr.kemur:67. T, gr.laganr.90/2003,umtekjuskatt.i(m!݌ Ќ  "i(m"  i(mq2g  c  .3  Ԉ0    0staWorWanna?63.gr.lagaumtekjuskattogeignarskatt 3.mlsl.1.mgr.kemur:62.  gr.laganr.90/2003,umtekjuskatt.i(mq݌  Ќ  @!61.gr. K #    EftirfarandibreytingarverWa15.gr.laganna:    ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?116.gr.lagaumtekjuskattogeignarskatt 1.mgr.kemur:118.gr.laga    nr.90/2003,umtekjuskatt.i(mA݌  Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?68.gr.lagaumtekjuskattogeignarskatt 1.mlsl.2.mgr.og4.mgr. wO  kemur:67.gr.laganr.90/2003,umtekjuskatt.i(m݌B  Ќ  @!62.gr.     EftirfarandibreytingarverWa17.gr.laganna: {  ! ! (g00"i(m"  i(m82g  a  .3  Ԉ0    0staWorWanna?65.gr.og2.mgr.67.gr.lagaumtekjuskattogeignarskatt kemur:64. nF gr.og2.mgr.66.gr.laganr.90/2003,umtekjuskatt.i(m8e݌9 Ќ  "i(m"  i(mǽ2g  b  .3  Ԉ0    0staWorWanna?68.gr.lagaumtekjuskattogeignarskatt kemur:67.gr.laganr.  90/2003,umtekjuskatt.i(mǽ݌ Ќ  @!63.gr. e=   EftirfarandibreytingarverWa20.gr.laganna: 0 ! ! (g00"i(m"  i(mV2g  a  .3  Ԉ0    0staWorWanna?109.gr.lagaumtekjuskattogeignarskatt 1.mlsl.2.mgr.kemur:  111.gr.laganr.90/2003,umtekjuskatt.i(mV݌ Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?68.gr.lagaumtekjuskattogeignarskatt 6.mgr.kemur:67.gr.laga i nr.90/2003,umtekjuskatt.i(m݌\4 Ќ  @!&  64.gr.    OrWin'[?laganr.75/1981,umtekjuskattogeignarskatt 2.mlsl.2.mgr.og3.mgr.26.  gr.lagannafallabrott. `  @!65.gr. "   0staWorWanna?86.gr.lagaumtekjuskattogeignarskatt 33.gr.lagannakemur:85.gr. # laganr.90/2003,umtekjuskatt.  $ @!66.gr. J""&   0staWorWanna?121.gr.laganr.75/1981,umtekjuskattogeignarskatt 2.mgr.34.gr. #' lagannakemur:122.gr.laganr.90/2003,umtekjuskatt. #( @!67.gr. v%N!*   0staWorWanna?114.gr.lagaumtekjuskattogeignarskatt 2.mlsl.1.mgr.35.gr. A&"+ lagannakemur:116.gr.laganr.90/2003,umtekjuskatt.  '", @!68.gr. (z$.   0staWorWanna?114.gr.lagaumtekjuskattogeignarskatt 1.mgr.36.gr.lagannakemur: ( 116.gr.laganr.90/2003,umtekjuskatt.  @!69.gr. a   OrWin?ogeignarskatt 1.mgr.37.gr.lagannafallabrott. T, @!70.gr.    0staWorWanna?121.gr.laganr.75/1981,umtekjuskattogeignarskatt 1.mlsl.1.mgr.   38.gr.lagannakemur:122.gr.laganr.90/2003,umtekjuskatt.  X   XVII.KAFLI     Breytingtollalgum,nr.55/1987,meWsWaribreytingum.     71.gr.     OrWin?ogeignarskatt 3.mlsl.30.gr.lagannafallabrott. wO    XVIII.KAFLI     Breytinglgumnr.91/1987,ums;knargjldo.fl.,meWsWaribreytingum.    72.gr. {    0staWorWanna?lagaumtekjuskattogeignarskatt,nr.75/1981,sbr.lgnr.49/1987 1. nF gr.lagannakemur:laganr.90/2003,umtekjuskatt. 9   XIX.KAFLI   Breytinglgumnr.50/1988,umvirWisaukaskatt,meWsWaribreytingum.  r 73.gr. e=   0staWorWanna?lgumnr.75/1981,umtekjuskattogeignarskatt 2.tlul.1.mgr.3.gr. 0 lagannakemur:lgumnr.90/2003,umtekjuskatt.  & a @!74.gr. i   0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum  \4 4.mlsl.2.mgr.28.gr.lagannakemur:laganr.90/2003,umtekjuskatt.'a2 ' @!75.gr.    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 2.mgr.29.gr.laganna `  kemur:laganr.90/2003,umtekjuskatt. S+! @!76.gr. #   0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum   $ 2.mlsl.1.mgr.41.gr.lagannakemur:laganr.90/2003,umtekjuskatt. !W% @!77.gr. #'   0staWorWanna?lgumnr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum  #( 5.mgr.49.gr.lagannakemur:lgumnr.90/2003,umtekjuskatt. $ )   XX.KAFLI A&"+  Breytinglgumnr.58/1988,umListasafn0slands,meWsWaribreytingum.   '", 78.gr. '#-   OrWin?ogeignarskatt,nr.75/1981,meWorWnumbreytingum 5.mlsl.11.gr.laganna (z$. fallabrott. (   XXI.KAFLI   Breytinglgumnr.14/1989,umnorrnanYr;unarsj;W.  a 79.gr. T,   0staWorWanna?tekjuskattiogeignarskatti 3.gr.lagannakemur:ogtekjuskatti.    XXII.KAFLI    Breytinglgumnr.39/1990,umVerWjfnunarsj;Wsjvartvegsins.   X 80.gr. K #  9  0staWorWanna?56.og57.gr.laganr.75/1981,umtekju-ogeignarskatt,meWsWaribreyt    ingum 2.mlsl.1.mgr.7.gr.lagannakemur:51.og53.gr.laganr.90/2003,umtekju    skatt.     XXIII.KAFLI B   Breytinglgumnr.102/1990,umnorrntfjrmgnunarflag    sviWiumhverfisverndar.    81.gr. {    0staWorWanna?tekjuskattiogeignarskatti 3.gr.lagannakemur:ogtekjuskatti. nF   XXIV.KAFLI   Breytinglgumnr.113/1990,umtryggingagjald,meWsWaribreytingum.   82.gr. r z  0staWorWanna?lgumnr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum  e= 3.mgr.1.gr.lagannakemur:lgumnr.90/2003,umtekjuskatt. 0 @!83.gr.    0staWorWanna?2.mgr.2.tlul.71.gr.lagaumtekjuskattogeignarskatt 2.mlsl.3. i mgr.4.gr.lagannakemur:2.mgr.2.tlul.70.gr.laganr.90/2003,umtekjuskatt. \4 @!84.gr.    OrWin?ogeignarskatts 2.mgr.5.gr.lagannafallabrott.  @!85.gr. S+!   EftirfarandibreytingarverWa6.gr.laganna: " ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?1.tlul.AliWar7.gr.laganr.75/1981 1.mlsl.1.mgr.kemur:1. # tlul.AliWar7.gr.laganr.90/2003,umtekjuskatt.i(m,݌ $ Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?2.mgr.1.tlul.AliWar7.gr.laganr.75/1981,umtekjuskattogeignar !W% skatt,meWsWaribreytingum,sbr.59.gr.Yeirralaga 1.mlsl.3.mgr.kemur:2.mgr. J""& 1.tlul.AliWar7.gr.laganr.90/2003,umtekjuskatt,sbr.58.gr.Yeirralaga.i(m݌#' Ќ  @!86.gr. $ )   EftirfarandibreytingarverWa12.gr.laganna: v%N!* ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?laganr.75/1981 1.mgr.kemur:laganr.90/2003,umtekjuskatt.i(m݌A&"+ Ќ  "i(m"  i(m&2g  b  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 5.mgr.kemur:laganr.  '", 90/2003,umtekjuskatt.i(m&S݌'#- Ќ   (z$. @!87.gr. (   0staWorWanna?2.mgr.112.gr.laganr.75/1981,umtekjuskattogeignarskatt,meWsWari  breytingum 3.mlsl.2.mgr.13.gr.lagannakemur:2.mgr.114.gr.laganr.90/2003,um  tekjuskatt. a @!88.gr.    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 1.mlsl.14.gr.laganna  kemur:lagaumtekjuskatt.   @!89.gr. K #    EftirfarandibreytingarverWa15.gr.laganna:    ! ! (g00"i(m"  i(m 2g  a  .3  Ԉ0    0staW?30.000 og?360.000 1.mgr.kemur:42.000,og:504.000.i(m :݌   Ќ  "i(m"  i(m=2g  b  .3  Ԉ0    0staW?360.000 2.mgr.kemur:504.000.i(m=j݌  Ќ  "i(m"  i(mO2g  c  .3  Ԉ0    3.mgr.fellurbrott.i(mO|݌wO  Ќ  @!90.gr.      0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 17.gr.lagannakemur:   laganr.90/2003,umtekjuskatt. {    XXV.KAFLI 9  Breytinglgumnr.22/1991,umsamvinnuflg,  meWsWaribreytingum.   91.gr. r .  OrWin?ogeignarskatti 6.mgr.2.gr.alagannafallabrott. e=   XXVI.KAFLI   Breytinglgumnr.30/1992,umyfirskattanefnd,meWsWaribreytingum.   92.gr. i j  EftirfarandibreytingarverWa2.gr.laganna: \4 ! ! (g00"i(m"  i(m 2g  a  .3  Ԉ0    OrWin?ogeignarskatt 1.mgr.fallabrott.i(m M݌' Ќ  "i(m"  i(m22g  b  .3  Ԉ0    0staWorWanna?107.,sbr.108.gr.,laganr.75/1981,umtekjuskattogeignarskatt,meW  sWaribreytingum 3.mgr.kemur:109.,sbr.110.gr.,laganr.90/2003,umtekjuskatt.i(m2_݌ Ќ  @!93.gr. S+!   0staWorWanna?86.gr.lagaumtekjuskattogeignarskatt 2.mlsl.1.mgr.9.gr.laganna " kemur:85.gr.laganr.90/2003,umtekjuskatt. # @!94.gr. !W%   0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 2.mgr.12.gr.laganna J""& kemur:laganr.90/2003,umtekjuskatt. #' @!95.gr. $ )   0staWorWanna?laganr.75/1981 1.mlsl.13.gr.lagannakemur:laganr.90/2003,um v%N!* tekjuskatt. A&"+   XXVII.KAFLI '#-  Breytinglgumnr.55/1992,umViWlagatryggingu0slands,meWsWaribreytingum.  (z$. 96.gr. (   OrWin?ogeignarskatts 22.gr.lagannafallabrott.    XXVIII.KAFLI a  Breytinglgumnr.117/1993,umalmannatryggingar,meWsWaribreytingum.  T, 97.gr.    EftirfarandibreytingarverWa10.gr.laganna:  ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum    1.mlsl.2.mgr.kemur:laganr.90/2003,umtekjuskatt.i(m݌ X Ќ  "i(m"  i(m@2g  b  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 2.mlsl.2.mgr.kemur: K #  laganr.90/2003,umtekjuskatt.i(m@m݌   Ќ  @!98.gr.     EftirfarandibreytingarverWa1.mgr.55.gr.laganna: wO  ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    OrWin?ogeignarskatti fallabrott.i(m݌B  Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?laganr.75/1981,meWsWaribreytingum kemur:laganr.90/2003,um    tekjuskatt.i(m݌  Ќ  @!99.gr. nF   0staWorWanna?laganr.75/1981 2.mlsl.56.gr.lagannakemur:laganr.90/2003,um 9 tekjuskatt.  @ & a 100.gr. r   0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum  e= 2.mgr.17.tlul.kvWistilbrWabirgWalgunumkemur:laganr.90/2003,umtekjuskatt.'aB 0   XXIX.& a ԀKAFLI   Breytinglgumnr.134/1993,umiWnaWarmlagjald,meWsWaribreytingum.  i 'a101.gr. \4   OrWin?ogeignarskatt 3.mgr.1.gr.lagannafallabrott. '   XXX.KAFLI   Breytinglgumnr.73/1994,umsfnunarkassa.  `  102.gr. S+!   OrWin?Wrumeneignarskatti 3.gr.lagannafallabrott. "   XXXI.KAFLI  $  Breytinglgumnr.4/1995,umtekjustofnasveitarflaga,meWsWaribreytingum . !W% 103.gr. J""&   0staWorWanna?lagaumtekjuskattogeignarskatt 19.gr.lagannakemur:laganr. #' 90/2003,umtekjuskatt. #( @ 104.gr. v%N!*   0staWorWanna?lagaumtekjuskattogeignarskatt 2.og3.mgr.20.gr.lagannakemur: A&"+ laganr.90/2003,umtekjuskatt.  '", @ 105.gr. (z$.   EftirfarandibreytingarverWa21.gr.laganna: ( ! ! (g00"i(m"  i(mt2g  a  .3  Ԉ0    0staWorWanna?1.og3.tlul.62.gr.lagaumtekjuskattogeignarskatt 1.mgr.kemur:  1.og3.tlul.61.gr.laganr.90/2003,umtekjuskatt.i(mt݌ Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?62.!65.gr.lagaumtekjuskattogeignarskatt 2.mgr.kemur:61.!64. a gr.laganr.90/2003,umtekjuskatt.i(m4݌T, Ќ  "i(m"  i(m 2g  c  .3  Ԉ0    0staWorWanna?66.gr.lagaumtekjuskattogeignarskatt 3.mgr.kemur:65.gr.laga  nr.90/2003,umtekjuskatt.i(m  ݌ Ќ  @ 106.gr.  X   0staWorWanna?lagaumtekjuskattogeignarskatt 2.mgr.22.gr.lagannakemur:laga K #  nr.90/2003,umtekjuskatt.    @ 107.gr.     0staWorWanna?2.og3.mgr.65.gr.lagaumtekjuskattogeignarskatt 2.mgr.23.gr. wO  lagannakemur:2.og3.mgr.64.gr.laganr.90/2003,umtekjuskatt. B  @ 108.gr.     0staWorWanna?1.mgr.66.gr.lagaumtekjuskattogeignarskatt 1.mlsl.1.mgr.25. {  gr.lagannakemur:1.mgr.65.gr.laganr.90/2003,umtekjuskatt. nF @ &  109.gr.    EftirfarandibreytingarverWa27.gr.laganna:'  ! !"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?lagaumtekjuskattogeignarskatt 3.mgr.kemur:laganr.90/2003,um r tekjuskatt.i(m݌e= Ќ  "i(m"  i(m42g  b  .3  Ԉ0    0staWorWanna?4.mgr.110.gr.lagaumtekjuskattogeignarskatt 3.mgr.kemur:4. 0 mgr.112.gr.laganr.90/2003,umtekjuskatt.i(m4a݌ Ќ  "i(m"  i(m2g  c  .3  Ԉ0    0staWorWanna?1.!3.mgr.110.gr.lagaumtekjuskattogeignarskatt 4.mgr.kemur:  1.!3.mgr.112.gr.laganr.90/2003,umtekjuskatt.i(m݌i Ќ  "i(m"  i(mJ2g  d  .3  Ԉ0    0staWorWanna?7.mgr.110.gr.lagaumtekjuskattogeignarskatt 6.mgr.kemur:7. \4 mgr.112.gr.laganr.90/2003,umtekjuskatt.i(mJw݌' Ќ  @ 110.gr.    EftirfarandibreytingarverWa28.gr.laganna: `  ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?2.mgr.121.gr.lagaumtekjuskattogeignarskatt 2.mlsl.2.mgr. S+! kemur:2.mgr.122.gr.laganr.90/2003,umtekjuskatt.i(m#݌" Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?lagaumtekjuskattogeignarskatt 1.mlsl.4.mgr.kemur:laganr. # 90/2003,umtekjuskatt.i(m݌ $ Ќ  "i(m"  i(m2g  c  .3  Ԉ0    OrWin?ogeignarskatt 2.mlsl.4.mgr.fallabrott.i(m ݌!W% Ќ  @ 111.gr. #'   0staWorWanna?114.gr.lagaumtekjuskattogeignarskatt 30.gr.lagannakemur:116. #( gr.laganr.90/2003,umtekjuskatt. $ ) @ 112.gr. A&"+   0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 2.mlsl.1.mgr.kvWis  '", tilbrWabirgWaIlgunumkemur:laganr.90/2003,umtekjuskatt. '#-  (z$.   XXXII.KAFLI (  Breytinglgumnr.88/1995,umYingfararkaupalYingismannaog  YingfararkostnaW,meWsWaribreytingum.   113.gr. a 4  0staWorWanna?lgumtekjuskattogeignarskatt,nr.75/1981 1.mlsl.16.gr.laganna T, kemur:lgnr.90/2003,umtekjuskatt.    XXXIII.KAFLI    Breytinglgumnr.94/1996,umstaWgreiWsluskatts  X fjrmagnstekjur,meWsWaribreytingum.  K #  114.gr.      0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 2.mgr.1.gr.laganna    kemur:laganr.90/2003,umtekjuskatt.   @ 115.gr. B    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 1.mlsl.2.mgr.2.gr.    lagannakemur:laganr.90/2003,umtekjuskatt.   @ & a 116.gr. nF   0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 2.mgr.3.gr.laganna 9 kemur:laganr.90/2003,umtekjuskatt.'an   @ 117.gr. r   EftirfarandibreytingarverWa4.gr.laganna: e= ! ! (g00"i(m"  i(m"2g  a  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum  0 1.mlsl.1.mgr.kemur:laganr.90/2003,umtekjuskatt.i(m"#݌ Ќ  "i(m"  i(m$2g  b  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 2.tlul.1.mgr.og3.  mgr.kemur:laganr.90/2003,umtekjuskatt.i(m$$݌i Ќ  "i(m"  i(m &2g  c  .3  Ԉ0    0staWorWanna?lgumnr.75/1981,umtekjuskattogeignarskatt 2.mgr.kemur:lgum \4 nr.90/2003umtekjuskatt.i(m &7&݌' Ќ  "i(m"  i(m{'2g  d  .3  Ԉ0    0staWorWanna?laganr.75/1981 3.mgr.kemur:laganr.90/2003,umtekjuskatt.i(m{''݌ Ќ  @ 118.gr. `    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 5.mgr.9.gr.laganna S+! kemur:laganr.90/2003,umtekjuskatt. " @ 119.gr.  $   0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum  !W% 2.mlsl.2.mgr.og3.mgr.16.gr.lagannakemur:laganr.90/2003,umtekjuskatt. J""&   XXXIV.KAFLI #(  Breytinglgumnr.61/1997,umNUskpunarsj;Watvinnulfsins, $ ) meWsWaribreytingum.  v%N!* 120.gr. A&"+ *  OrWin?ogeignarskatti 1.mlsl.17.gr.lagannafallabrott.  '",   XXXV.KAFLI (z$.  Breytinglgumnr.62/1997,umheimildtilsamningaum ( lbrWsluGrundartanga,meWsWaribreytingum.   121.gr.  0,  EftirfarandibreytingarverWa6.gr.laganna: a ! ! (g00"i(m"  i(m.2g  a  .3  Ԉ0    0staWorWanna?lgumnr.75/1981,umtekjuskattogeignarskatt,meWorWnumbreyt T, ingum 1.tlul.1.mgr.kemur:lgumnr.90/2003,umtekjuskatt.i(m.L.݌ Ќ  "i(m"  i(m/2g  b  .3  Ԉ0    0staWorWanna?laganr.75/1981 aliW1.tlul.1.mgr.kemur:laganr.90/2003,um  tekjuskatt.i(m//݌  Ќ  "i(m"  i(m!12g  c  .3  Ԉ0    0staWorWanna?2.tlul.71.gr.laganr.75/1981 bliW1.tlul.1.mgr.kemur:2.tlul.  X 70.gr.laganr.90/2003,umtekjuskatt.i(m!1N1݌K #  Ќ  "i(m"  i(m22g  d  .3  Ԉ0    0staWorWanna?32.og38.gr.laganr.75/1981 cliW1.tlul.1.mgr.kemur:33.og37.    gr.laganr.90/2003,umtekjuskatt.i(m22݌   Ќ  "i(m"  i(m-42g  e  .3  Ԉ0    0staWorWanna?laganr.75/1981 dliW1.tlul.1.mgr.kemur:laganr.90/2003,um   tekjuskatt.i(m-4Z4݌wO  Ќ  "i(m"  i(m52g  f  .3  Ԉ0    2.tlul.1.mgr.fellurbrott.i(m55݌B  Ќ  "i(m"  i(m62g  g  .3  Ԉ0    0staWorWanna?lgumnr.75/1981 4.tlul.1.mgr.kemur:lgumumtekjuskatt.i(m66݌   Ќ  "i(m"  i(m72g  h  .3  Ԉ0    &  0staWorWanna?33.gr.laganr.75/1981 1.mlsl.5.tlul.1.mgr.kemur:34.gr.laga   nr.90/2003,umtekjuskatt.'c8i(m77݌{  Ќ  "i(m"  i(m_92g  i  .3  Ԉ0    0staWorWanna?34.og45.gr.laganr.75/1981 2.mlsl.5.tlul.1.mgr.kemur:35. nF og42.gr.laganr.90/2003,umtekjuskatt.i(m_99݌9 Ќ  @ 122.gr.    0staWorWanna?10.,36.og53.gr.laganr.75/1981,meWorWnumbreytingum 3.mlsl. r 7.gr.lagannakemur:12.gr.laganr.90/2003,umtekjuskatt. e=   XXXVI.KAFLI   Breytinglgumnr.84/1997,umbnaWargjald,meWsWaribreytingum.   123.gr. i ;  0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 2.mlsl.1.gr.laganna \4 kemur:laganr.90/2003,umtekjuskatt. ' @ 124.gr.    EftirfarandibreytingarverWa5.gr.laganna: `  ! ! (g00 "i(m"  i(m>2g  a  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 1.og3.mgr.kemur: S+! laganr.90/2003,umtekjuskatt.i(m>>݌" Ќ  "i(m"  i(m@2g  b  .3  Ԉ0    0staWorWanna?lgumnr.75/1981,umtekjuskattogeignarskatt 2.mgr.kemur:lgum # nr.90/2003,umtekjuskatt.i(m@I@݌ $ Ќ  "i(m"  i(mA2g  c  .3  Ԉ0    0staWorWanna?laganr.75/1981 6.mgr.kemur:laganr.90/2003,umtekjuskatt.i(mAA݌!W% Ќ    XXXVII.KAFLI #'  Breytinglgumnr.129/1997,umskyldutryggingulfeyrisrttindaogstarfsemi #( lfeyrissj;Wa,meWsWaribreytingum.  $ ) 125.gr. v%N!* B  EftirfarandibreytingarverWa3.gr.laganna: A&"+ ! ! (g00"i(m"  i(mD2g  a  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 2.mlsl.1.mgr.kemur:  '", laganr.90/2003,umtekjuskatt.i(mDD݌'#- Ќ  "i(m"  i(mGF2g  b  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,sbr.59.gr.Yeirralaga  (z$. 6.mlsl.1.mgr.kemur:laganr.90/2003,umtekjuskatt,sbr.58.gr.Yeirralaga.i(mGFtF݌( Ќ  @ 126.gr.    OrWin?ogeignarskatt 4.mgr.6.gr.lagannafallabrott. a   XXXVIII.KAFLI   Breytinglgumnr.138/1997,umhsaleigubtur,meWsWaribreytingum.   127.gr.   H  EftirfarandibreytingarverWa9.gr.laganna:  X ! ! (g00"i(m"  i(mMJ2g  a  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,meWorWnumbreyting K #  um 1.mlsl.1.mgr.kemur:laganr.90/2003,umtekjuskatt.i(mMJzJ݌   Ќ  "i(m"  i(mK2g  b  .3  Ԉ0    0staWorWanna?73.og76.gr.laganr.75/1981 1.mlsl.3.mgr.kemur:72.og75.gr.    laganr.90/2003,umtekjuskatt.i(mKL݌  Ќ  @ & a 128.gr. B    0staWorWanna?lgumnr.75/1981 1.mlsl.1.mgr.18.gr.lagannakemur:lgumnr.    90/2003,umtekjuskatt.'aBuM     XXXIX.KAFLI nF  Breytingfengislgum,nr.75/1998,meWsWaribreytingum.  9 129.gr.  fN  OrWin?ogeignarskatt 1.mlsl.3.mgr.14.gr.lagannafallabrott.  & a   XL.KAFLI e=  Breytinglgumnr.155/1998,umSfnunarsj;Wlfeyrisrttinda.  0 130.gr.'aeO  O  EftirfarandibreytingarverWa5.gr.laganna:  ! ! (g00"i(m"  i(m[Q2g  a  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 2.mlsl.2.mgr.kemur: i laganr.90/2003,umtekjuskatt.i(m[QQ݌\4 Ќ  "i(m"  i(mR2g  b  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,sbr.59.gr.Yeirralaga  ' 6.mlsl.2.mgr.kemur:laganr.90/2003,umtekjuskatt,sbr.58.gr.Yeirralaga.i(mRS݌ Ќ    XLI.KAFLI `   Breytinglgumnr.12/1999,umlfeyrissj;Wbnda,meWsWaribreytingum.  S+! 131.gr. " T  0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 1.mlsl.1.mgr.3.gr. # lagannakemur:laganr.90/2003,umtekjuskatt.  $   XLII.KAFLI J""&  Breytinglgumnr.43/1999,umtmabundnarendurgreiWslurvegna #' kvikmyndagerWar0slandi,meWsWaribreytingum.  #( 132.gr. $ ) $V  OrWin?ogeignarskatt 1.mlsl.3.mgr.2.gr.lagannafallabrott. v%N!*   XLIII.KAFLI  '",  Breytinglgumnr.98/1999,uminnstWutryggingarogtryggingakerfi '#- fyrirfjrfesta,meWsWaribreytingum.  (z$. 133.gr. ( W! ! (g00  OrWin?ogeignarskatti og?ogeignarskatt 1.mgr.17.gr.lagannafallabrott.  @ 134.gr. a   OrWin?ogeignarskatti og?ogeignarskatt 1.mlsl.6.mgr.19.gr.lagannafallabrott. T,   XLIV.KAFLI   Breytinglgumnr.125/1999,ummlefnialdraWra,   meWsWaribreytingum.   X 135.gr. K #  Z  EftirfarandibreytingarverWa10.gr.laganna:    "i(m"  i(m[2g  a  .3  Ԉ0    0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt 1.mlsl.1.mgr.kemur:    laganr.90/2003,umtekjuskatt.i(m[[݌  Ќ  "i(m"  i(m)]2g  b  .3  Ԉ0    0staWorWanna?AliW68.gr.laganr.75/1981,umtekjuskattogeignarskatt,meWsWari wO  breytingum 3.mlsl.2.mgr.kemur:AliW67.gr.laganr.90/2003,umtekjuskatt.i(m)]V]݌B  Ќ  "i(m"  i(m^2g  c  .3  Ԉ0    0staWorWanna?lgumnr.75/1981,meWsWaribreytingum 1.mlsl.3.mgr.kemur:    lgumnr.90/2003,umtekjuskatt.i(m^_݌  Ќ  @ 136.gr. nF   0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum  9 1.og2.mlsl.1.mgr.26.gr.lagannakemur:laganr.90/2003,umtekjuskatt.    XLV.KAFLI r  Breytinglgumnr.36/2001,umSeWlabanka0slands.  e= 137.gr. 0 a  0staWorWanna?tekju-ogeignarskatti og?tekju-ogeignarskatt 1.mgr.36.gr.laganna  kemur:tekjuskatti,og:tekjuskatt.    XLVI.KAFLI \4  Breytingsafnalgum,nr.106/2001,meWsWaribreytingum.  ' 138.gr.  b  OrWin?ogeignarskatt,nr.75/1981,meWorWnumbreytingum 2.mlsl.6.gr.laganna  fallabrott. `    XLVII.KAFLI "  Breytinglgumnr.19/2002,ump;stYj;nustu,meWsWaribreytingum.  # 139.gr.  $ Xd  0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum  !W% 4.mgr.28.gr.lagannakemur:laganr.90/2003,umtekjuskatt. J""&   XLVIII.KAFLI #(  Breytinglgumnr.161/2002,umfjrmlafyrirtki,meWsWaribreytingum.  $ ) 140.gr. v%N!* f  OrWin?ogeignarskatti 3.mlsl.4.mgr.76.gr.lagannafallabrott. A&"+   XLIX.KAFLI '#-  Breytinglgumnr.12/2003,umheimildtilsamninga (z$. umlverksmiWjuReyWarfirWi.  ( 141.gr.  >g  EftirfarandibreytingarverWa6.gr.laganna:  ! ! (g00"i(m"  i(mi2g  a  .3  Ԉ0    0staWorWanna?lgumnr.75/1981,umtekjuskattogeignarskatt,meWorWnumbreyting a um 1.tlul.1.mgr.kemur:lgumnr.90/2003,umtekjuskatt.i(miEi݌T, Ќ  "i(m"  i(mj2g  b  .3  Ԉ0    0staWorWanna?laganr.75/1981 aogbliW1.tlul.1.mgr.kemur:laganr.90/2003,  umtekjuskatt.i(mjj݌ Ќ  "i(m"  i(m l2g  c  .3  Ԉ0    0staWorWanna?32.og38.gr.laganr.75/1981 cliW1.tlul.1.mgr.kemur:33.og37.   gr.laganr.90/2003,umtekjuskatt.i(m lMl݌ X Ќ  "i(m"  i(mm2g  d  .3  Ԉ0    2.tlul.1.mgr.fellurbrott.i(mmm݌K #  Ќ  "i(m"  i(mn2g  e  .3  Ԉ0    0staWorWanna?33.gr.laganr.75/1981 1.mlsl.4.tlul.1.mgr.kemur:34.gr.laga    nr.90/2003,umtekjuskatt.i(mnn݌   Ќ  "i(m"  i(mp2g  f  .3  Ԉ0    0staWorWanna?34.og45.gr.laganr.75/1981 2.mlsl.4.tlul.1.mgr.kemur:35.   og42.gr.laganr.90/2003,umtekjuskatt.i(mpAp݌wO  Ќ  "i(m"  i(mq2g  g  .3  Ԉ0    0staWorWanna?2.tlul.71.gr.laganr.75/1981 10.tlul.1.mgr.kemur:2.tlul.70. B  gr.laganr.90/2003,umtekjuskatt.i(mqq݌   Ќ  "i(m"  i(ms2g  h  .3  Ԉ0    0staWorWanna?laganr.75/1981,meWorWnumbreytingum 11.tlul.1.mgr.kemur:   laganr.90/2003,umtekjuskatt.i(msFs݌{  Ќ  @ 142.gr. 9   0staWorWanna?laganr.75/1981,meWorWnumbreytingum 3.mlsl.7.gr.laganna  kemur:lagaumtekjuskatt.    L.KAFLI e=  Breytinglgumnr.81/2003,umfjarskipti.  0 143.gr.  u  0staWorWanna?laganr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum   5.mgr.22.gr.lagannakemur:laganr.90/2003,umtekjuskatt. i   LI.KAFLI '  Breytinglgumnr.88/2003,umbyrgWarsj;Wlauna.   144.gr.  v  0staWorWanna?lagaumtekjuskattogeignarskatt,nr.75/1981 4.mgr.23.gr.laganna `  kemur:laganr.90/2003,umtekjuskatt. S+!   LII.KAFLI #  Gildistaka.   $ 145.gr. !W% wx  kvWilagaYessaraWlastgildiogkomatilframkvmdaeinsogkveWiWerumYessari J""& grein. #'   kvWi8.gr.ogaliWar9.gr.Wlastgildi1.janar2005ogkomatilframkvmdaviW #( lagningutekjuskattsrinu2008vegnateknarsins2007ogviWstaWgreiWsluopinberra $ ) gjaldaYvri. v%N!*   kvWidliWar9.gr.WlastYegargildiogkemurtilframkvmdaviWlagningutekju A&"+ skattsogeignarskattsrinu2006ogviWstaWgreiWslurinu2005.  '",   kvWi1.!7.gr.,b-ogcliWar9.gr.,11.!19.gr.,21.!23.gr.,bliWar25.gr.,26.!30.gr. '#- og32.!144.gr.Wlastgildi31.desember2005. (z$.   kvWia-ogbliWar10.gr.Wlastgildi1.janar2005ogkomatilframkvmdaviW ( kvrWunbarnab;tarinu2007vegnateknarinu2006.    kvWicliWar10.gr.Wlastgildi1.janar2007ogkemurtilframkvmdaviWkvrWun  barnab;tarinu2007vegnateknarinu2006. a   kvWidliWar10.gr.Wlastgildi1.janar2005ogkemurtilframkvmdaviWkvrWun T, vaxtab;tarinu2006vegnavaxtagjaldaogteknarinu2005ogeignaogskuldalokYess  rs.    kvWie-ogfliWar10.gr.WlastYegargildiogkomatilframkvmdaviWkvrWun   vaxtab;tarinu2005vegnavaxtagjaldaogteknarinu2004ogeignaogskuldalokYess  X rs. K #    &  kvWi20.gr.WlastYegargildiogkemurtilframkvmdaviWlagningueignarskatts    rinu2005vegnaeignarslok2004.Greininfellurbrott31.desember2005.' z      kvWi24.gr.ogaliWar25.gr.WlastYegargildi.     kvWitilbrWabirgWa31.gr.WlastYegargildiogkomatilframkvmdaeins&  ogYar wO  gre'wHinir. B  @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdԈ     0samrmiviWstefnumrkunrkisstj;rnarinnarerufrumvarpiYessulagWartilverulegar {  skattalkkanirsemkomatilframkvmdafngumrunum2005til2007.Mestumunar nF umlkkuntekjuskattshlutfallimannaum4%aukafnmseignarskattseinstaklingaog 9 lgaWila.tlaWeraWhrifYessaraskattalkkanatekjuhliWrkissj;WsverWinlgt20  milljrWumkr.rsgrundvelliYegarYreruaWfullukomnartilframkvmdaaWteknutilliti  tilveltuhrifa.XaraferutluWhriftekjutlunfjrlagafrumvarpsfyrirkomandirum r 4milljarWarkr. e=   0stefnuyfirlUsingurkisstj;rnarinnarsegirennfremuraWbeinnstuWningurviWbarna 0 fjlskyldurverWiaukinnmeWhkkunbarnab;ta.0samrmiviWYaWerYessufrumvarpigert  rWfyrirumfangsmiklumbreytingumbarnab;takerfinusemkomitilframkvmdatveimur  fngum,Y.e.runum2006og2007.tlaWurkostnaWurrkissj;WsafYessumbreytingum i ertalinnverWaum2,4milljarWarkr;naYegarYreruaWfullukomnartilframkvmda.Xar \4 aferutluWhriftgjldrsins2006um1,2milljarWarkr. '   FrumvarpiWskiptist52.kafla.0fyrstakaflanumermltfyrirumbreytingarlgumum  tekjuskattogeignarskatt.XeimbreytingummskiptafimmmeginYtti,Y.e.lkkuntekju  skattshlutfallieinstaklingaum4%fngum,hkkunviWmiWunarfjrhWumlaganna, `  hkkunbarnab;tum,afnmeignarskattseinstaklingaoglgaWila,ogbreytingarvaxta S+! b;ta.HreftirerhverjumYessaraYttagerWnnariskil. "   Tekjuskattureinstaklinga. 0frumvarpinuerlagttilaWfrogmeW1.janar2005lkki # tekjuskattshlutfalleinstaklingaum1%ogkemursbreytingtilframkvmdaviWstaWgreiWslu  $ nstariogviWendanlegalagningutekjuskattsrinu2006vegnateknaogeignarinu !W% 2005.SemfyrrsegirerYessibreytingtalinlkkatekjurrkissj;WsumalltaW4milljarWakr. J""& nstari.AukYesserlagttilaWfrogmeW1.janar2006lkkiskatthlutfalliWfrekar,eWa #' um1%,ogafturum2%frogmeW1.janar2007.ErYvsamtalsum4%lkkuntekju #( skattshlutfallieinstaklingaaWrWaYvtmabilisemfrumvarpiWnryfir.TaliWeraWrleg $ ) heildarhrifYeirrarbreytingartekjurrkissj;WsverWinlgt16milljrWumkr.loktma v%N!* bilsinsaWteknutillititilveltuhrifa. A&"+   ViWmiWunarfjrhWir. 0frumvarpinuermltfyrirumhkkunpers;nuafslttitil  '", nstuYriggjarasamrmiviWumsamdarlaunahkkaniralmennumvinnumarkaWi,Y.e. '#- hkkunum3%fr1.janar2005,afturum2,5%fr1.janar2006ogloksum2,25%fr (z$. 1.janar2007.SamsvarandihkkunerlgWtilfrtekjumrkumbarnaundir16raaldri. ( JafnframtergerWtillagaumalmenna3%hkkunviWmiWunarfjrhWumlaganna,svosem  sj;mannaafsltti,viWmiWunarfjrhWumeignarskatts,barnab;taogvaxtab;ta,semkomitil  framkvmdaviWlagningurinu2005. a   Barnabtur. Samkvmttillgufrumvarpsinsmskiptabreytingumbarnab;takerfisins T, fernt,enYrkomatilframkvmdatveimurfngumrunum2006og2007.0fyrstalagi  erlagttilaW;tekjutengdarbarnabturhkkiumsamtals50%tilviWb;tarYeim3%semgert  errWfyriraWfjrhWirYeirrahkkirinu2005.Xarafhkkibturnarum25%frrs   byrjun2006.0WrulagiergerWtillagaum10%hkkuntekjutengdrabarnab;tatilviWb;tar  X Yeim3%semWurvorunefnd,ogaWshkkunkomitilframkvmdarsbyrjun2006.0 K #  YriWjalagierlagttilaWviWmiWunarmrkteknavegnatekjutengdrabarnab;tahkkisamtals    um50%,aukWurnefndra3%riW2005.XarafhkkiviWmiWunarfjrhWirnarum25%fr    rsbyrjun2006.0fj;rWalagiergertrWfyriraWskerWingarhlutfllteknaviWkvrWunbarna   b;talkkir3%meWeinubarni,7%meWtveimurbrnumog9%meWYremurbrnumeWa wO  fleiri,2%,6%og8%smurWogaWslkkunkomitilframkvmdarinu2007.tl B  aWurkostnaWurrkissj;WsafYessumbreytingumertalinnverWaum2,4milljarWarkr.Yegar    YreruaWfullukomnartilframkvmda.XaraferutluWhriftgjldrsins2006um   1,2milljarWarkr. {    EignarskattureinstaklingaoglgaWila. 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X @ Um9.gr.      067.gr.lagannaermltfyrirumfjrhWpers;nuafslttar,rWstfun;nUttspers;nu    afslttarogsj;mannaafsltt.Xarerm.a.kveWiWumaWpers;nuafslttiskulirWstafaWtil   greiWslueignarskatts.TilsamrmisviWafnmeignarskattserlgWtilbreytingkvWinu. wO  XerlgWtil3%hkkunsj;mannafsltti,sbr.d-liW,semkomitilframkvmdaviWstaW B  greiWslunstari.EinnigersamrmiviWformrkisstj;rnarinnarlagWartilhkkanir    viWmiWunarfjrhWumpers;nuafslttar,sbr.brWabirgWakvWiskv.31.gr.frumvarpsYessa.   @rrUm10.gr. nF   0YessarigreinerulagWartilbreytingarannarsvegarbarnab;tumoghinsvegarvaxta 9 b;tum.0a,bogcliWumgreinarinnarkomaframviWmiWanirbarnab;taeinsogYrverWa  viWkvrWunbarnab;tarinu2007.0brWabirgWakvWic-liWar31.gr.frumvarpsinskoma  sWanframviWmiWunarfjrhWireinsogYrverWaviWkvrWunbarnab;tarunum2005 r og2006. e=   0eogf-liWumgreinarinnarerlgWtil3%hkkunviWmiWunvaxtab;taviWkvrWun 0 vaxtab;tarinu2005vegnavaxtagjaldarinu2004.0dliWergerWtillagaumaWlkka  hlutfallvaxtagjaldaafskuldumtiltreikningsvaxtab;tumr5,5%5%.MeWlgumnr.  143/2003,umbreytinglgumnr.90/2003,varsamahlutfalllkkaWr7%5,5%.Rkin i fyrirbreytingunnivoruYauaWfrYvaWviWmiWunarmrkinvorukveWin7%hfWuraun \4 vextirlangtmalnalkkaWumtalsvert.FrYvlgnr.143/2003t;kugildihafaraunvextir ' afhsbrfumoglnumlfeyrissj;WaennlkkaW.NersvokomiWaWraunvextiraflnum  0bWalnasj;Wseru4,3%ogaflnumlfeyrissj;Waum4,3%.ViWskiptabankareruennfremur  aWbj;WalntilhsnWiskaupameW4,2%vxtum.0lj;siYessaerlagttilaWofangreinthlut `  falllkki5%ogYarmeWverWidregiWrhvatatilfrekariskuldsetningarhjYeimsemeru S+! aWfjrfestaeiginhsnWi. 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S+! @rrUm18.gr. #   080.gr.lagannaermltfyrirumhvernigfaraeigimeWeignarskattslagninguhj;naog  $ karlsogkonusembasaman;vgWrisambW.LagtertilaWframverWikveWiWumaW !W% karlogkonasemfengiWhafaheimildtilsamskttunarskv.3.mgr.62.gr.lagannaskulitelja J""& samaneignirogskuldir.X;ttorWalagsbreytterekkiumefnisbreytinguaWrWa.0ngild #' andikvWiersamskttunarheimildin3.mgr.62.gr.lagannaendurtekin80.gr.oghefur #( YaWvaldiWYeimmisskilningiaWumtvrsjlfstWarheimildirvriaWrWa.Svoerekki. $ ) Hafikarlogkona;skaWsamskttunarYgildirYaWbWiumtekjuskattogeignarskatt,en v%N!* ekkiYannigaWunntsaW;skaannaWhvorteftirsamskttuntekjuskattieWasamskttun A&"+ eignum.  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K #    02.mgr.81.gr.lagannaerkveWiWumaWskattstj;rimegitakatilgreinaums;knfram    frandabarnsumaWeignirbarns,semmissthefurbWaforeldrasnaoghefurekkiveriWtt    leitt,skuliskattlagWarhjbarninusjlfusamrmiviWkvWi82.gr.SamaviWefbarnhef   urmisstannaWforeldrisitt.Lj;steraWmeWafnmieignarskattsergrundvllurYessarar wO  heimildarskattstj;rabrostinnogberaWafnemakvWiW.HrskaltekiWframaWgerterrW B  fyrirfrumvarpiYessuaWsWastalagningeignarskattseigisrstaWrinu2005vegnaeigna    ogskuldarslok2004.Skattstj;rimYvvegnaYessatakatilgreinaums;knsemgreinir   ngildandi2.mgr.81.gr.laganna. {  @rrUm20.gr. 9   082.og83.gr.lagannaerkveWiWumfreignarmarknett;eignarviWlagningueignar  skatts.XettakvWifrumvarpsinsersamrmiviWforsendurfjrlagafrumvarpsfyrirriW  2005. r @rrUm21.gr. 0   FyrirsgnVII.kaflaerEignarskatturenlagtertilaWtekinverWiuppfyrirsgninEignir  ogskuldir.  @rrUm22.gr. \4   01.mlsl.85.gr.lagannaerkveWiWumaWtekju-ogeignarskatturskulikveWinnaf ' skattstj;rum.HrertilsamrmisviWYaWmarkmiWfrumvarpsinsaWafnemaeignarskattlagt  tilaWkveWiWverWiumYaW85.gr.aWverkefniskattstj;raverWiYaWaWkveWatekjuskatt.  @rrUm23.gr. S+!   095.gr.erkveWiWumlagningutekju-ogeignarskatts,enskattstj;rarfarameWlagn " ingarvaldiW.LagtertilaWfragreininatilsamrmisviWYtillguaWafnemaeignarskatt, # YannigaWkveWiWverWiumaWskattstj;rarleggitekjuskattogskuli,teljiskattaWiliekki  $ fram,tlatekjurhans. !W% @rrUm24.gr. #'   097.gr.lagannaerfjallaWumtmafrestiendurkvrWunarlagningar.0frumvarpskvW #( inuerlagttilaWnUrrimlsgreinverWibttviW97.gr.lagannaYarsemheimildirskattyfir $ ) valdatilendurkvrWunarskattsYegarskattskilaWilahafaveriWtilranns;knarviWembtti v%N!* skattranns;knarstj;raeWarkislgreglustj;raeruekkieinsaWYvervarWarvirWisaukaskatt A&"+ ogtekju-ogeignarskatt.HrerlagttilaWkvWitekjuskattslagaverWisamrmdsambri  '", legumkvWumlgumumvirWisaukaskatt.Xegarskattranns;knarstj;rirkisinshefurhaft '#- mltilranns;knarsemsakirumfangshafatekiWmikinntma,hefurYaWvaldiW;vissuaWein (z$. stakirYttirmlsinseruhWir;lkumfyrningarkvWumvegnaendurupptku.0110.gr.laga ( nr.90/2003,umtekjuskattogeignarskatt,31.gr.laganr.45/1987,umstaWgreiWsluopinberra  gjalda,20.gr.laganr.94/1996,umstaWgreiWsluskattsfjrmagnstekjur,og41.gr.laganr.  50/1988,umvirWisaukaskatt,ermltfyrirumaWskvegnabrotalgunumfyrnistsex a rummiWaWviWupphafranns;knarvegumskattranns;knarstj;rarkisinseWaRanns;knar T, lgreglurkisins,endaverWiekki;eWlilegartafirranns;knmlseWakvrWunrefsingar.  0samrmiviWYessarfyrningarreglurermltfyrirumYaW5.mgr.26.gr.laganr.50/1988,  umvirWisaukaskatt,aWheimildtilendurkvrWunarvirWisaukaskattsnitilskattssWustusex   rannasemnsteruundanYvriYegarendurkvrWunferfram.Samagildirumendur  X kvrWunWurofendurgreiddumskatti.Ennfremursegir5.mgr.26.gr.lagannaaWfari K #  framranns;knviWembttiskattranns;knarstj;rarkisinseWahjrkislgreglustj;raskatt    skilumaWilareiknastheimildtilendurkvrWunarfrbyrjunYessrsYegarranns;knh;fst.      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