WPC' T9NA5ojK6bP&)ݗ?O9q`fkO})`dsK:jvD5}Sx4,], egRu}/\D^.o6_i(@]y(iT2>qO,z&F<ԗ L 8f=ۏq@aor1qFZUMok;HkUж̡WT{P37@|h鎕[ym 埶aRiLĥT8U!+CȈ'o4XWf3]GPD b|S0H$i;rmy5hB;jٞb*n'FR^d#3t,yZPZ0xzSU(eZ>/*Ъ5O"BФ]ttCCn(+;29WVIDM`_ sMd%,QJ. Ʈ[T*FqAUN" %p 04v #(s 4 m>w&^ *46JJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJJNYYYYY 1[[ 0Q 0Q== 0] 0u 0w` ` 0 0t!t! 1u9"9":"" B####6$$$$$$$$$$$$ 72;%;%/m%m% 1%%%%%%%%%%%%%%%%%%%%%U:=&=&=&=&Mw&w&w&w&V{&&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    Adobe PDFyy0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wpt 7 ,{7:i+003|xikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXexXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ?  jXXex0?vvbX0#ggdd  8dXXd8ISIS,.     ()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXexXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ?  jXXex0?vvbX0#ggdd  8dXXd8ISIS,.     (53K$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXexXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ?  jXXex0?vvbX0#ggdd  8dXXd8ISIS,.      d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) 0 a'ISUS.,,,..XXXX? (XX0?vvbX0#ggdd  ISIS,.   ݀_ d , gK+ISUS.,,,..XXXX? (XX0?vvbX0#ggdd  ISIS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular L e)ISUS.,,,..XXXX? (XX0?vvbX0#ggdd  ISIS,.   _>? Ҁ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? (XX0?vvbX0#ggdd  8(dd8ISIS,.     _ >?  _ikmo(%03qs 9135.lggjafarYing2007!2008. ( Xskj.388"128.ml.     N>(@XXNefndarlit#( N>#   umfrv.till.umHagstofu0slandsogopinberahagskUrslugerW.   @66Frallsherjarnefnd. K #    NefndinhefurfjallaWummliWogfengiWsinnfundValdimarKristjnssonfrELEA    network,Halld;rrnasonfrforstisrWuneyti,HallgrmSnorrason,HrafnhildiArnkelsd;tt   urogMagnsS.MagnssonfrHagstofu0slands,BragaAxelssonogX;rWSveinssonfr wO  Pers;nuverndogGuWrnuJennUjuJ;nsd;ttur,IngvarJ.RgnvaldssonogSklaEggert B  X;rWarsonfrrkisskattstj;ra.NefndinnibrusteinnigumsagnirummliW.      MeWlgumnr.109/2007,umbreytingulgumumStj;rnarrW0slands,varmeWalannars   gerWsbreytingaWHagstofa0slandsverWurlgWniWursemsrstaktrWuneytifrogmeWrs {  lokum2007.0athugasemdummeWfrumvarpitillagaumbreytingulgunumkomframaW nF tluninvriaWHagstofunniyrWibreyttsjlfstWarkisstofnunogtkisbreytinggildi 9 rsbyrjun2008.    FrumvarpiYessuertlaWaWbaHagstofu0slandsogopinberrihagskUrslugerWviWhltandi  lagagrundvll.0I.kaflafrumvarpsinserfjallaWumhlutverkogskipulagstofnunarinnar.Gert r errWfyrir,sbr.1.gr.frumvarpsins,aWHagstofa0slandsssjlfstWstofnunsemheyriundir e= forstisrWherra.StofnuninermiWstWopinberrarhagskUrslugerWarenmeWYverttviW 0 starfsemisemlUturaWsfnungagnatiltlfrWilegrarrvinnsluumlandshagi0slandsog  Yj;Wflagslegmlefni,rvinnslugagnannaogmiWluntlfrWilegraupplUsingatilalmenn  ings,fyrirtkja,stofnanaogstj;rnvaldagrundvellilagaogfyrirmlasemerusettsam i kvmtlgum.II.kaflifrumvarpsinsfjallarumgagnaflunHagstofunnar.Samkvmtfrum \4 varpinuskalHagstofunniheimiltaWaflagagnafrstj;rnvldum,stofnunum,fyrirtkjumog ' einstaklingumenY;erlgWherslanotkunstj;rnsUslugagnaogupplUsingasemtileru  opinberumskrm.XerkaflanummltfyrirumheimildHagstofunnartilsamtengingar  skraviWtlfrWilegarvinnsluoghagskUrslugerW.0III.kaflaerfjallaWumtrnaWarskyldur `  viWgerWhagskUrslna.SlkkvWierekkiaWfinnaYeirrilggjfsemngildirumHagstof S+! unaoghefurHagstofanhingaWtilstuWstviWvenjurogalYj;Wareglurogsettsnareiginreglur " ummeWferWtrnaWargagna. #   Nefndinleggurtilnokkrarbreytingarfrumvarpinu.LagtertilaWviW2.gr.btist?aWilar  $ vinnumarkaWarins viWupptalninguYeirrasemHagstofunnibereinkumaWltatilhvaWsnertir !W% YarfirfyrirupplUsingaroghenniberaWhafasamrWviW.Xettaertilrttingarogfyllingar J""& enHagstofanhefurumrabilhaftmargYttsamrWogsamstarfviWsamtkvinnumarkaWi #' ogerenginbreytingformuWYvefni. #(   0umsgnumrkisskattstj;raogFasteignamatsrkisinskomuframhyggjurafYvaWekki $ ) vriskUrthvernigfaraskyldimeWkostnaWafhugsanlegriflunviWb;tarupplUsingaogbreyt v%N!* ingumskrmskv.2.og3.mgr.6gr.frumvarpsins.0umrWumfyrirnefndinnihafafulltrar A&"+ HagstofunnarlagthersluaWstofnuninverWiaWsjlfsgWuaWgtameWalh;fs;skum  '", snumumggnognotkunopinberraskratilhagskUrslugerWar.LgWerherslaYessi '#- sj;narmiW1.mlsl.1.mgr.6.gr.frumvarpsinsYarsemframkemuraWhagaskuligagna (z$. 9 y_   flunYannhttaWfyrirhfnupplUsingagjafaviWaWltatggnsh;flegt.Hagstofan ( verWieinnigaWtakatillittilYesskostnaWarsemflunviWb;tarupplUsingaogbreytingskra  getihaftfrmeWsr.TilYessaWstyrkjaYessisj;narmiWleggurnefndintilaWbttverWiviW  niWurlag2.og3.mgr.6.gr.aWtekiWskulitillittileWlilegrasj;narmiWaumkostnaW. a   ViWsamningufrumvarpsinsvarleitaWlitshjPers;nuverndumefnifrumvarpsinser T, varWarmeWferWtrnaWargagnaogpers;nubundinnagagna.ViWnnariathugunefnifrum  varpsinstaldiPers;nuverndaWskerpamttiorWalagikvWaumskilyrWisemgtaYarfviW  veitinguaWgangsaWgagnasafnimeWpers;nubundnumggnumranns;knarskynieWaafhend   inguslkragagnatilranns;knaraWila.HefurPers;nuverndsentnefndinnibendingarum  X tvennskonarorWalagsbreytingar2.mgr.13.gr.ogleggurnefndintilaWfrumvarpinuverWi K #  breyttYannveg.LeggurnefndinannarsvegartilaWstaWYessaWvsaWstil1.mgr.9.gr.    lagaumpers;nuverndverWivsaWtil?einhversskilyrWa9.gr.lagaumpers;nuvernd .Hins    vegarleggurnefndintilviWb;tviW2.mgr.13.gr.YveruaWranns;knaraWilaberiaWskila   ggnumeWaeyWapers;nuauWkennumsWastalagiaWliWnumtilteknumtmaogefhann wO  hyggstvarWveitapers;nuauWkennilengurskulihanntilkynnaHagstofunniYaWog;skaeftir B  samYykkihennar.      sWaristigumkomeinnigframbendingfrPers;nuverndumaWsetjabrisrstk   kvWiummeWferWogryggiupplUsingasemaflaWvrimeWsamtenginguskraskv.9.gr. {  NefndintelurrttaWtakaaftvmliYessumefnummeWYvaWtakaupp10.gr.frumvarps nF inskvWiumaWYrtrnaWarkvaWirsemkveWiWerum1.og2.mlsl.1.mgr.10.gr.gildi 9 einnigumYrupplUsingarsemverWatilviWsamtenginguskraskv.9.gr.Hinsvegartelur  nefndinekkiYrfaWbtaviWsrstkukvWiumryggiYessaragagnaYarsemlj;stsaW  kvWi12.gr.frumvarpsinsumryggigagna,eyWingueWadulk;WuneigijafntviWumll r hagskUrsluggnsemsnertatilgreindaeinstaklingaoglgaWila. e=   LokshefurkomiWlj;saWYaWkannaWorkatvmlisaWfellargildilgumlaunavsi 0 tlu,nr.89/1989,einsoggerterrWfyrir17.gr.frumvarpsinsumgildistkuogniWurfell  ingueldrilaga.XettastafarafYvaWennerutistandandiskuldabrfByggingarsj;Wsrkisins  meWkvWumumgreiWslujfnunfasteignaveWlnasamkvmtlgumfrrinu1983.Hrer i umaWrWaalmennlntileinstaklingaveittrunum1983!1989,lnvegnasrYarfaveitt \4 1983!2004ogviWb;tarlnveittrunum1999!2004.XessigreiWslujfnunstyWstmeWal ' annarsviWmnaWarlegalaunavsitlusamkvmtfyrrnefndumlgum.AWhfWusamrWiviW  0bWalnasj;WerniWurstaWanaWverWilagakvWiumlaunavsitlufelldrgildikunniaW  skapast;vissaumframkvmdfyrrnefndrargreiWslujfnunareftilhennarkemur.AfYessum `  stWumerlagttilaWhorfiWverWifrafnmilagaumlaunavsitlu. S+!   J;nMagnssonogKarlV.MatthassonvorufjarverandiviWafgreiWslumlsins. "   NefndinleggurtilaWfrumvarpiWverWi samYykkt meWframangreindumbreytingumsem # gerWertillagaumsrstkuYingskjali.  $ @ AlYingi,28.n;v.2007. J""& #Z#.UUUUUU>>.@ |Birgirrmannsson, #Z( @ |form.,frsm. M$% ) @} } gst:lafurgstsson. #Z) @/xAtliGslason. #Z) .UUUUUU> > . %!) r &!&".UUUUUU>>.@|SigurWurKriKristjnsson.  &!* @EllertB.Schram.  &!* @,xSivFriWleifsd;ttir.  &!* .UUUUUU> > . '#* r'#(Y$@--:lfNordal. '#+