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(  y 101.gr.lagannaorWastsvo:   y Rkisskattstj;riskalhafameWhndumlagninguopinberragjaldasamkvmtlgum  YessumoglgumumaWraskattaoggjldsemhonumerfalinframkvmd.Rkisskattstj;ri a skalYvskynisetjaframkvmdar-ogstarfsreglursamtleiWbeiningumogverklagsreglum. T, Rkisskattstj;riskalennfremurbirtareglurogkvarWanirsemhannmeturaWhafiYUWingu  fyrirskattaWilaogeftiratvikumgefatoghafatilslu.   y Rkisskattstj;rigeturaWeiginfrumkvWieWasamkvmtbeiWnileiWrttlagningu   skattaWilaefyfirskattanefndeWad;mst;larhafahliWstWumlihnekktskattframkvmd  X semskattskileWakvrWunskattstj;raeWarkisskattstj;ravarbyggW.BreytingafYessu K #  tilefnigeturtekiWtilskattstofnseWaskattsfrogmeWYvtekjurisemumvarfjallaWmli    YvsemhliWstttertaliW,Y;lengstsexrafturtmann,taliWfrYvriYegarrskurWureWa    d;murvarkveWinnupp.BeiWniumendurupptkuskalborinframinnaneinsrsfrYvaW   skattaWilavareWamttiverakunnugtumtilefnihennar.SkattaWilaerheimiltaWkra wO  breytingartilyfirskattanefndar,sbr.lgnr.30/1992,svoogmberasynjunumbreytingu B  skattkvrWunsamkvmtYessarimlsgreinundiryfirskattanefnd.    @vv&`27.gr. {   y 102.gr.lagannaorWastsvo: nF  y Rkisskattstj;riannastskatteftirlitsamkvmtlgumYessumoglgumumaWraskattaog 9 gjldsemhonumerfalinframkvmd.Skatteftirlittekurtilhverskonarknnunar  rttmtiskattskilafyrirogeftirlagninguopinberragjaldaogsamtmaeftirlitsmeW  rekstraraWilum,svoogannarraaWgerWasemtlaWeraWtryggjaaWskattaWilarstandiskil r lgboWnumskUrslumogupplUsingumumskattstofneWaskattskyldumannaoglgaWila. e= @vv&`28.gr.   y EftirfarandibreytingarverWa103.gr.laganna:  ! ! *(g00*"A0J"  A0Jl y2g  a  .3  Ԉ0    0staWorWanna?skattstj;rumeWaYeimfalinframkvmd 1.mgr.kemur: i rkisskattstj;raeWahonumfalinframkvmd.A0Jl&m݌\4   Ќ  "A0J"  A0J~n y2g  b  .3  Ԉ0    OrWin?og5.mgr.101.gr. 2.mlsl.2.mgr.fallabrott.A0J~nn݌'   Ќ  "A0J"  A0Jo y2g  c  .3  Ԉ0    0staWorWsins?skattstj;ra 3.mgr.kemur:rkisskattstj;ra.A0Joo݌   Ќ  "A0J"  A0Jp y2g  d  .3  Ԉ0    OrWin?skattstj;rumog 3.mgr.fallabrott.A0Jpp݌   Ќ  "A0J"  A0Jq y2g  e  .3  Ԉ0    0staWorWanna?sbr.3.mgr.101.gr.,nemahannfelihanaskattstj;ra 6.mgr.kemur: `  sbr.96.og97.gr.A0Jqr݌S+!   Ќ  & a @vv&`29.gr. #  y 105.gr.lagannafellurbrott.  $ 'aTs@vv&`30.gr. J""&  y 1.mlsl.1.mgr.106.gr.lagannaorWastsvo:FjrmlarWherrahefureftirlitmeWYvaW #' rkisskattstj;riogskattranns;knarstj;rirkiskyldursnar. #( & a @vv&`31.gr. v%N!*  y OrWiW?skattstj;rum 107.gr.lagannafellurbrott. A&"+  'av%t  '", & a   @vv&`32.gr. (  y 0staWorWsins?skattstj;ri 1.og2.mlsl.1.mgr.og1.og2.mlsl.2.mgr.108.gr.   lag'a(uannaogstaWorWsins?skattstj;ra 4.mlsl.1.mgr.og4.mgr.smugreinarkemur:  rkisskattstj;ri;og:rkisskattstj;ra. a @vv&`33.gr.   y 0staWorWanna?Skattstj;rum,umboWsmnnumskattstj;ra,rkisskattstj;ra 1.mlsl.1.  mgr.117.gr.lagannakemur:Rkisskattstj;ra.   @vv&`34.gr. K #   y 0staWorWsins?skattstj;ra 5.mgr.119.gr.lagannakemur:rkisskattstj;ra;ogstaW    orWsins?Rkisskattstj;ra 120.gr.lagannakemur:FjrmlarWherra.    @vv&`35.gr. wO   y 0staWorWanna?skattstj;ra,skattranns;knarstj;rarkisins,rkisskattstj;ra 1.mgr. B  121.gr.lagannakemur:rkisskattstj;ra,skattranns;knarstj;rarkisins.    @vv&`36.gr. {   y 123.gr.lagannafellurbrott. nF   II.KAFLI   Breytinglgumnr.45/1987,umstaWgreiWsluopinberragjalda,  meWsWaribreytingum.  r 37.gr. e= S{ y EftirfarandibreytingarverWa6.gr.laganna: 0 ! ! *(g00*"A0J"  A0J/} y2g  a  .3  Ԉ0    0staWorWsins?skattstj;ra 1.mlsl.1.mgr.ogYrisvar2.mlsl.3.mgr.ogstaW  orWsins?skattstj;ri 1.og2.mlsl.2.mgr.og1.og3.mlsl.3.mgr.kemur:  rkisskattstj;ra;og:rkisskattstj;ri.A0J/}\}݌i   Ќ  "A0J"  A0J0 y2g  b  .3  Ԉ0    ViW3.mgr.btistnUrmlsliWur,svohlj;Wandi:BrskurWurrkisskattstj;rasamkvmt \4 kvWiYessuskalveraendanlegrlausnmlsinsstaWgreiWsluri.A0J0]݌'   Ќ  "A0J"  A0Jڀ y2g  c  .3  Ԉ0    4.mgr.fellurbrott.A0Jڀ݌   Ќ  @vv&`38.gr. `   y 0staWorWsins?skattstj;ra 2.og3.mlsl.4.mgr.11.gr.,1.og2.mlsl.3.mgr.og1.og S+! 2.mlsl.4.mgr.12.gr.,1.og3.mlsl.2.mgr.14.gr.og2.mlsl.ogfyrirsgn21.gr. " laganna& a ogstaWorWsins?skattstj;ri 4.mlsl.4.mgr.11.gr.,5.mlsl.2.mgr.20.gr.og # 1.mlsl.21.gr.lagannakemur:rkisskattstj;ra;og:rkisskattstj;ri.  $ 'a@vv&`39.gr. J""&  y 21.gr.alagannafellurbrott. #' @vv&`40.gr. $ )  y EftirfarandibreytingarverWa24.gr.laganna: v%N!* ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    2.mgr.fellurbrott.A0JɅ݌A&"+   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    OrWin?ogbreyttkvrWunskattstj;raefstWaertil 1.mlsl.3.mgr.fallabrott.A0J݌ '",   Ќ  "A0J"  A0JӇ y2g  c  .3  Ԉ0    OrWiW?skattstj;rum 2.mlsl.3.mgr.fellurbrott.A0JӇ݌'#-   Ќ   (z$. @vv&`41.gr. (  y EftirfarandibreytingarverWa25.gr.laganna:  ! ! *(g00*"A0J"  A0J. y2g  a  .3  Ԉ0    0staWorWanna?skattstj;ra,skattranns;knarstj;rarkisinsogrkisskattstj;ra 3.mlsl.  1.mgr.kemur:rkisskattstj;raogskattranns;knarstj;rarkisins.A0J.[݌a   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?skattstj;ri,rkisskattstj;riogmenn,semYeirfela 1.mlsl.2.mgr. T, kemur:rkisskattstj;riogmennsemhannfelur.A0J݌   Ќ  @vv&`42.gr.    y EftirfarandibreytingarverWa26.gr.laganna:  X ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    1.mgr.orWastsvo:A0JȎ݌K #    Ќ   y 0   e   Rkisskattstj;riannastskatteftirlitsamkvmtlgumYessum.Skatteftirlittekurtil    hverskonarknnunarrttmtistaWgreiWsluskilaogsamtmaeftirlitsmeW    rekstraraWilum,svoogannarraaWgerWasemtlaWeraWtryggjaaWskattaWilarstandiskil   lgboWnumskUrslumogupplUsingumumstaWgreiWsluskyldu,stofnogafdrtt wO  staWgreiWslu.B    "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?skattstj;rieWarkisskattstj;rivsatilhans,sbr.5.mgr.96.gr.og5.mgr.    101.gr. 2.mlsl.2.mgr.kemur:rkisskattstj;rivsartilhans,sbr.6.mgr.96.gr.A0J݌    Ќ  "A0J"  A0J| y2g  c  .3  Ԉ0    OrWin?nemahannfelihanaskattstj;ra,sbr.3.mgr.101.gr.laganr.90/2003,um {  tekjuskatt 3.mgr.fallabrott.A0J|݌nF   Ќ  @vv&`43.gr.   y 0staWorWsins?skattstj;ra 1.mlsl.4.mgr.28.gr.og1.mlsl.4.mgr.29.gr.laganna  kemur:rkisskattstj;ra;ogstaWorWsins?skattstj;ri 2.mlsl.4.mgr.og6.mgr.28.gr.og r orWsins?skattstj;rar 33.gr.lagannakemur:rkisskattstj;ri. e= @vv&`44.gr.   y EftirfarandibreytingarverWa34.gr.laganna:  ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    1.mgr.orWastsvo:A0J݌i   Ќ   y 0   e   Xegarrkisskattstj;rihefurlokiWkvrWunoglagningutekjuskattsogtsvars,sbr. \4 9.gr.,skalhanntbaskrumYessalgWuskattaoggjldsemnefndskal ' lagningarskr.   "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?AWm;ttekinnilagningarskrskv.1.mgr.skalrkisskattstj;rikveWa   2.mgr.kemur:Rkisskattstj;riskalkveWa.A0J݌`    Ќ  &  @vv&`45.gr. "  y EftirfarandibreytingarverWa35.gr.laganna:' # ! ! *(g00*"A0J"  A0Jɜ y2g  a  .3  Ԉ0    OrWiW?skattstj;ra 1.mlsl.1.mgr.fellurbrott.A0Jɜ݌ $   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWsins?skattstj;rum 2.mlsl.2.mgr.kemur:rkisskattstj;ra.A0J݌!W%   Ќ    III.KAFLI #'  Breytinglgumnr.97/1987,umvrugjald,meWsWaribreytingum.  #( 46.gr. $ ) % y 0staWorWanna?skattstj;raYarsemaWilareigalgheimili 1.mlsl.2.mgr.4.gr.laganna v%N!* kemur:rkisskattstj;ra. A&"+    '", & ,    @vv&`47.gr. (  y 0staWorWsins?skattstj;ra 1.mlsl.1.mgr.5.gr.,3.mlsl.1.mgr.og2.mlsl.2.mgr.  10.gr.lagannakemur:rkisskattstj;ra;ogstaWorWsins?Skattstj;rar 2.mlsl.1.mgr.8.  ',(Šgr.ogorWsins?Skattstj;ri 1.og2.mlsl.2.mgr.8.gr.,3.og4.mlsl.5.mgr.9.gr.og1. a mlsl.1.mgr.10.gr.lagannakemur:Rkisskattstj;ri. T, @vv&`48.gr.   y 3.mlsl.1.mgr.8.gr.lagannafellurbrott.   @vv&`49.gr. K #   y EftirfarandibreytingarverWa11.gr.laganna:    ! ! *(g00*"A0J"  A0J¤ y2g  a  .3  Ԉ0    0staWorWanna?Yessskattstj;rasemannaWistlagningugjaldsins 2.mlsl.1.mgr.    kemur:rkisskattstj;ra.A0J¤݌    Ќ  "A0J"  A0J< y2g  b  .3  Ԉ0    0staWorWsins?skattstj;ri 5.mlsl.1.mgr.kemur:rkisskattstj;ri.A0J<i݌wO    Ќ  "A0J"  A0Jv y2g  c  .3  Ԉ0    0staWorWanna?ogrkisskattstj;rigetaskotiWrskurWiskattstj;ra 1.mlsl.3.mgr. B  kemur:geturskotiWrskurWirkisskattstj;ra.A0Jv݌     Ќ    IV.KAFLI {   Breytinglgumnr.39/1988,umbifreiWagjald,meWsWaribreytingum.  nF 50.gr. 9  y 0staWorWanna?FjrmlarWherrafelurtilteknumskattstj;raeWarkisskattstj;ra 1.  mlsl.1.mgr.6.gr.lagannakemur:Rkisskattstj;rifermeW.    V.KAFLI e=  Breytinglgumnr.50/1988,umvirWisaukaskatt,meWsWaribreytingum.  0 51.gr.   y 0staWorWsins?skattstj;ra 2.mlsl.5.mgr.2.gr.lagannakemur:rkisskattstj;ra.  @vv&`52.gr. \4  y EftirfarandibreytingarverWa5.gr.laganna: ' ! ! *(g00*"A0J"  A0J4 y2g  a  .3  Ԉ0    0staWorWanna?skattstj;raYarsemhannerheimilisfastur 1.mlsl.1.mgr.kemur:  rkisskattstj;ra.A0J4a݌   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWsins?skattstj;ri 2.og4.mgr.ogorWsins?skattstj;ra 4.mgr.kemur: `  rkisskattstj;ri;og:rkisskattstj;ra.A0JѮ݌S+!   Ќ  &  @vv&`53.gr. #  y EftirfarandibreytingarverWa5.gr.Alaganna:'7  $ ! ! *(g00*"A0J"  A0J| y2g  a  .3  Ԉ0    0staWorWsins?Skattstj;ri 1.mlsl.1.mgr.kemur:Rkisskattstj;ri.A0J|݌!W%   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?skattstj;raYvskattumdmiYarsemm;WurflagiWerheimilisfast  J""& 1.mlsl.2.mgr.kemur:rkisskattstj;ra.A0J݌#'   Ќ  & , @vv&`54.gr. $ )  y 0staWorWsins?skattstj;ra 1.mlsl.4.mgr.6.gr.,2.mlsl.7.mgr.16.gr.,3.mgr.,1. v%N!* og4.mlsl.4.mgr.,5.mgr.og6.mgr.24.gr.,2.mlsl.5.mgr.25.gr.,3.mlsl.1.mgr.,1. A&"+ ',$Kog2.mlsl.2.mgr.,3.mlsl.3.mgr.og4.mlsl.4.mgr.26.gr.,1.mlsl.1.mgr.,2.mgr.  '", og4.mgr.29.gr.,1.mlsl.1.mgr.33.gr.,1.mlsl.3.mgr.35.gr.og4.mlsl.1.mgr.42. '#- gr.ogorWsins?skattyfirvldum 2.mlsl.4.mgr.12.gr.lagannakemur:rkisskattstj;ra; (z$. ogstaWorWsins?skattstj;ri 2.mlsl.4.mgr.6.gr.,1.mgr.,2.,4.og5.mlsl.2.mgr.,1. ( og2.mlsl.3.mgr.,3.og4.mlsl.4.mgr.og1.mlsl.5.mgr.25.gr.,tvvegis1.mlsl.og  2.mlsl.1.mgr.,1.og2.mlsl.3.mgr.ogtvvegis1.mlsl.4.mgr.26.gr.og3.mgr.29.  gr.lagannakemur:rkisskattstj;ri. a @vv&`55.gr.   y EftirfarandibreytingarverWa26.gr.laganna:  ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    eftirorWinu?byrgWarbrfi 1.mlsl.4.mgr.kemur:almennrip;stsendingueWa   rafrnt.A0J݌ X   Ќ  "A0J"  A0JF y2g  b  .3  Ԉ0    3.mlsl.4.mgr.fellurbrott.A0JFs݌K #    Ќ  "A0J"  A0JA y2g  c  .3  Ԉ0    OrWin?skattstj;rieWa 6.mgr.fallabrott.A0JAn݌     Ќ  @vv&`56.gr.    y eftirorWinu?byrgWarbrfi 3.mgr.29.gr.lagannakemur:almennrip;stsendingueWa wO  rafrnt. B  @vv&`57.gr.    y EftirfarandibreytingarverWa38.gr.laganna: {  ! ! *(g00*"A0J"  A0J\ y2g  a  .3  Ԉ0    0staWorWanna?skattstj;ra,skattranns;knarstj;rarkisinsogrkisskattstj;ra 3.mlsl. nF 1.mgr.kemur:rkisskattstj;raogskattranns;knarstj;rarkisins.A0J\݌9   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?skattstj;ri,rkisskattstj;riogmenn,semYeirfela 1.mlsl.3.mgr.  kemur:rkisskattstj;riogmenn,semhannfelur.A0J<݌   Ќ  @vv&`58.gr. e=  y EftirfarandibreytingarverWa39.gr.laganna: 0 ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    1.!3.mgr.fallabrott.A0J݌   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    OrWin?skattstj;rieWa 2.mlsl.4.mgr.fallabrott.A0J݌   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    0staWorWsins?skattstj;rum 3.mlsl.4.mgr.kemur:rkisskattstj;ra.A0J݌i   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    OrWin?nemahannfelihanaskattstj;ra 5.mgr.fallabrott.A0JK݌\4   Ќ  @vv&`59.gr.   y 45.gr.lagannafellurbrott.  &  @vv&`60.gr. S+!  y EftirfarandibreytingarverWa46.gr.laganna:'S " ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWanna?Skattstj;rarskulu 1.mlsl.kemur:Rkisskattstj;riskal.A0J$݌#   Ќ  "A0J"  A0J5 y2g  b  .3  Ԉ0    OrWin?umdminu 1.mlsl.fallabrott.A0J5b݌ $   Ќ  "A0J"  A0JE y2g  c  .3  Ԉ0    0staWorWanna?Skattstj;rieWaumboWsmaWurhans 3.mlsl.kemur:Rkisskattstj;ri.A0JEr݌!W%   Ќ  @vv&`& , 61.gr. #'  y 0staWorWanna?skattstj;rar,skattranns;knarstj;rirkisins,rkisskattstj;ri 1.mlsl.47. #( gr.lagannakemur:rkisskattstj;ri,skattranns;knarstj;rirkisins. $ )  ',# v%N!*   &   VI.KAFLI (  Breytinglgumnr.113/1990,umtryggingagjald,meWsWaribreytingum.   62.gr.   y 0staWorWsins?skattstj;ra 2.mlsl.3.mgr.10.gr.lagannakemur:rkisskattstj;ra. a '( @vv&`63.gr.   y EftirfarandibreytingarverWa12.gr.laganna:  ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWsins?skattstj;ra 1.mgr.ogorWsins?skattstj;ri 4.og6.mgr.kemur:   rkisskattstj;ra;og:rkisskattstj;ri.A0J݌ X   Ќ  "A0J"  A0J/ y2g  b  .3  Ԉ0    7.mgr.fellurbrott.A0J/\݌K #    Ќ  @vv&`64.gr.     y EftirfarandibreytingarverWa13.gr.laganna:   ! ! *(g00*"A0J"  A0JF y2g  a  .3  Ԉ0    0staWorWanna?Skattstj;rarskulu 1.mlsl.1.mgr.kemur:Rkisskattstj;riskal.A0JFs݌wO    Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?Xeirskulu 2.mlsl.1.mgr.kemur:Hannskal.A0J݌B    Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    0staWorWsins?skattstj;ri 1.mlsl.2.mgr.kemur:rkisskattstj;ri.A0J݌     Ќ    VII.KAFLI {   Breytinglgumnr.21/1992,umLnasj;Wslenskranmsmanna, nF meWsWaribreytingum.  9 65.gr.   y 0staWorWsins?Skattstj;rum 4.mgr.14.gr.lagannakemur:Rkisskattstj;ra.    VIII.KAFLI e=  Breytinglgumnr.30/1992,umyfirskattanefnd,meWsWaribreytingum.  0 66.gr.  d y 0staWorWanna?skattstj;rarogrkisskattstj;rirskurWaum 2.mgr.2.gr.lagannakemur:  rkisskattstj;rirskurWarum. i @vv&`67.gr. '  y EftirfarandibreytingarverWa3.gr.laganna:  ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    OrWin?skattstj;raog 1.mgr.fallabrott.A0JF݌   Ќ  "A0J"  A0J. y2g  b  .3  Ԉ0    2.mgr.orWastsvo:A0J.[݌`    Ќ   y 0   e   ViWkomandisveitarflagiereftiratvikumheimiltaWkrarskurWirkisskattstj;ra S+! tilnefndarinnarmeWsamahttiogskattaWilarogaWuppfylltumsmuskilyrWum."   @vv&`68.gr.  $  y OrWin?skattstj;raeWa 1.mgr.og2.mlsl.2.mgr.5.gr.lagannafallabrott. !W% @vv&`69.gr. #'  y EftirfarandibreytingarverWa6.gr.laganna: #( ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWanna?Hafirkisskattstj;rikrtrskurWskattstj;ra 2.mlsl.1.mgr.kemur: $ ) HafisveitarflagkrtrskurWrkisskattstj;ra.A0JB݌v%N!*   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    3.mlsl.1.mgr.fellurbrott.A0J݌A&"+   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    OrWiW?skattstj;ra tvvegis2.mgr.fellurbrott.A0J݌ '",   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    OrWin?frskattstj;ra 1.mlsl.3.mgr.fallabrott.A0J݌'#-   Ќ   (z$. @vv&`70.gr. (  y 0staWorWsins?skattstj;ra 2.mlsl.1.mgr.9.gr.lagannakemur:rkisskattstj;ra.  @vv&`71.gr. a  y EftirfarandibreytingarverWa12.gr.laganna: T, ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWsins?skattstj;ra tvvegis1.mlsl.1.mgr.kemur:rkisskattstj;ra.A0J ݌   Ќ  "A0J"  A0J# y2g  b  .3  Ԉ0    2.mlsl.1.mgr.orWastsvo:NefndinskaltilkynnaskattaWilaogumboWsmannihansum  YkvrWun.A0J#P݌    Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    0staWorWsins?skattstj;ri 2.mgr.kemur:rkisskattstj;ri.A0J݌ X   Ќ  @vv&`72.gr.     y EftirfarandibreytingarverWa13.gr.laganna:    ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWanna?hafalegiWfyrirskattstj;ra 1.mlsl.kemur:lgufyrir.A0J݌    Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    5.mlsl.fellurbrott.A0JD݌wO    Ќ  @vv&`73.gr.     y EftirfarandibreytingarverWa14.gr.laganna:   ! ! *(g00*"A0J"  A0J0 y2g  a  .3  Ԉ0    0staWorWanna?gefat kemur:birtavefsWusinni.A0J0]݌{    Ќ  "A0J"  A0JT y2g  b  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:BirtingrskurWa.A0JT݌nF   Ќ  @vv&`74.gr.   y OrWin?samhliWaYvaWendurritrskurWarersentskattstj;ra 1.mlsl.18.gr.laganna  fallabrott. r   IX.KAFLI 0  Breytinglgumnr.97/1993,umHsnWisstofnunrkisins,meWsWaribreytingum.   75.gr.  U y 0staWorWsins?Skattstj;rum 3.mgr.79.gr.lagannakemur:Rkisskattstj;ra. i   X.KAFLI '  Breytinglgumnr.113/1994,umeftirlauntilaldraWra,meWsWaribreytingum.   76.gr.   y 0staWorWsins?skattstj;ra 2.mlsl.2.mgr.og3.mgr.6.gr.lagannakemur: `  rkisskattstj;ra. S+! @vv&`77.gr. #  y 0staWorWsins?skattstj;ra 3.mlsl.2.mgr.og3.mgr.11.gr.lagannakemur:  $ rkisskattstj;ra. !W% @vv&`78.gr. #'  y 0staWorWsins?skattstj;rum 2.mlsl.2.mgr.17.gr.lagannakemur:rkisskattstj;ra. #(   $ )   &   XI.KAFLI (  Breytinglgumnr.4/1995,umtekjustofnasveitarflaga,meWsWaribreytingum.   79.gr.   y 0staWorWsins?skattstj;ri 3.mgr.21.gr.og1.mlsl.1.mgr.og1.mlsl.2.mgr.25.gr. a ogorWsins?skattstj;rar 1.mgr.22.gr.lagannakemur:rkisskattstj;ri;ogstaWorWsins T, ?skattstj;ra 2.mlsl.2.mgr.25.gr.og31.gr.lagannakemur:rkisskattstj;ra.  '(@vv&`80.gr.    y 0staWorWanna?hlutaWeigandiskattstj;ra 7.mgr.24.gr.lagannakemur:rkisskattstj;ra.  X @vv&`81.gr.     y 0staW1.og2.mlsl.26.gr.lagannakemurnUrmlsliWur,svohlj;Wandi:Rkisskattstj;ri    semurskrumlagttsvarhverjusveitarflagiaWlokinnilagningu.   @vv&`82.gr. B   y OrWin?eWabendinguskattstj;ra 2.mgr.34.gr.lagannafallabrott.      XII.KAFLI {   Breytinglgumnr.70/1996,umrttindiogskyldurstarfsmannarkisins, nF meWsWaribreytingum.  9 83.gr.   y 10.tlul.1.mgr.22.gr.lagannaorWastsvo:Rkisskattstj;ri,skattranns;knarstj;rirkisins  ogyfirskattanefndarmennsemhafaYaWstarfaWaWalstarfi. r   XIII.KAFLI 0  Breytinglgumnr.94/1996,umstaWgreiWsluskattsfjrmagnstekjur,  meWsWaribreytingum.   84.gr. i  y 0staWorWsins?skattstj;ri 2.mlsl.3.mgr.1.gr.,2.!4.mgr.9.gr.,1.mlsl.2.mgr.og \4 tvvegis2.mlsl.2.mgr.13.gr.,3.mlsl.1.mgr.16.gr.og1.mlsl.1.mgr.,2.mlsl.4. ' mgr.og1.mlsl.6.mgr.17.gr.lagannakemur:rkisskattstj;ri;ogstaWorWsins  ?skattstj;ra 1.mgr.ogtvvegis3.mgr.13.gr.,1.mlsl.4.mgr.og2.mlsl.6.mgr.17.  gr.og1.mlsl.3.mgr.18.gr.lagannakemur:rkisskattstj;ra. `  @vv&`85.gr. "  y 5.mgr.9.gr.lagannafellurbrott. # &  @vv&`86.gr. !W%  y EftirfarandibreytingarverWa14.gr.laganna: J""& ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    OrWin?ogbreyttkvrWunskattstj;raefstWaertil 1.mlsl.1.mgr.fallabrott.A0J݌#'   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    OrWiW?skattstj;rum 2.mlsl.1.mgr.fellurbrott.A0J!݌#(   Ќ  '!}&  @vv&`87.gr. v%N!*  y EftirfarandibreytingarverWa15.gr.laganna:'v%) A&"+ ! ! *(g00*"A0J"  A0Jm y2g  a  .3  Ԉ0    0staWorWanna?skattstj;ra,skattranns;knarstj;rarkisinsogrkisskattstj;ra 3.mlsl.  '",  1.mgr.kemur:rkisskattstj;raogskattranns;knarstj;rarkisins.A0Jm݌'#-   Ќ  "A0J"  A0J*  y2g  b  .3  Ԉ0    0staWorWanna&   ?getaskattstj;riogrkisskattstj;rikrafist 1.mlsl.2.mgr.kemur:er ( rkisskattstj;raheimiltaWkrefjast.'( A0J* W ݌   Ќ  "A0J"  A0J  y2g  c  .3  Ԉ0    0staWorWanna?hafaYessiraWilar 2.mlsl.2.mgr.kemur:hefurrkisskattstj;ri.A0J  ݌   Ќ  @vv&`88.gr. T,  y EftirfarandibreytingarverWa16.gr.laganna:  ! ! *(g00*"A0J"  A0JO y2g  a  .3  Ԉ0    0staW1.og2.mlsl.1.mgr.kemurnUrmlsliWur,svohlj;Wandi:Rkisskattstj;riannast  skatteftirlit.A0JO|݌    Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    4.mlsl.1.mgr.fellurbrott.A0J݌ X   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    0staWorWanna?skattstj;rieWarkisskattstj;rivsatilhansskv.1.mgr.svoog5.mgr. K #  96.gr.og4.mgr.101.gr. 2.mlsl.2.mgr.kemur:rkisskattstj;rivsartilhansskv.    1.mgr.svoog6.mgr.96.gr.A0J݌     Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    OrWin?nemahannfelihanaskattstj;ra,sbr.3.mgr.101.gr.laganr.90/2003,um   tekjuskatt 3.mgr.fallabrott.A0J݌wO    Ќ    XIV.KAFLI     Breytinglgumnr.84/1997,umbnaWargjald,meWsWaribreytingum.    89.gr. {   y EftirfarandibreytingarverWa4.gr.laganna: nF ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWsins?skattstj;ra 3.mlsl.2.mgr.kemur:rkisskattstj;ra.A0J݌9   Ќ  "A0J"  A0J  y2g  b  .3  Ԉ0    0staWorWsins?Skattstj;ri 4.mlsl.2.mgr.kemur:Rkisskattstj;ri.A0J :݌   Ќ  @vv&`90.gr. r  y EftirfarandibreytingarverWa5.gr.laganna: e= ! ! *(g00*"A0J"  A0Jl y2g  a  .3  Ԉ0    0staWorWanna?skattstj;raeWaumboWsmannshans 1.mgr.kemur:rkisskattstj;ra.A0Jl݌0   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    OrWin?Yvformisemrkisskattstj;rikveWur 1.mgr.fallabrott.A0J݌   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    0staWorWsins?skattstj;ri 2.mgr.kemur:rkisskattstj;ri.A0J݌   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    0staWorWsins?skattstj;ra 3.mgr.kemur:rkisskattstj;ra.A0JI݌i   Ќ    XV.KAFLI '  Breytinglgumnr.138/1997,umhsaleigubtur,meWsWaribreytingum.   91.gr.  M y 0staWorWsins?skattstj;ra 2.tlul.11.gr.lagannakemur:rkisskattstj;ra. `    &  XVI.KAFLI "  Breytingfengislgumnr.75/1998,meWsWaribreytingum.  # 92.gr.  $  y 0staWorWsins?skattstj;ra 1.mgr.5.gr.lagannakemur:rkisskattstj;ra. !W% '&    XVII.KAFLI #'  Breytinglgumnr.91/1998,umbindandilitskattamlum, #( meWsWaribreytingum.  $ ) 93.gr. v%N!*   y OrWin?skattstj;raeWa 1.mgr.1.gr.lagannafallabrott. A&"+  '#   '",   &   XVIII.KAFLI (  Breytinglgumnr.125/1999,ummlefnialdraWra,meWsWaribreytingum.   94.gr.  w" y EftirfarandibreytingarverWa10.gr.laganna: a ! ! *(g00*"A0J"  A0JJ$ y2g  a  .3  Ԉ0    0staWorWanna?skattstj;rarleggja 1.mlsl.1.mgr.kemur:rkisskattstj;rileggur.A0JJ$w$݌T,   Ќ  "A0J"  A0J% y2g  b  .3  Ԉ0    0staWorWsins?Skattstj;ri 5.mlsl.2.mgr.kemur:Rkisskattstj;ri.A0J%%݌   Ќ  '("  XIX.KAFLI    Breytinglgumnr.162/2002,umrvinnslugjald,meWsWaribreytingum.   X 95.gr. K #  & y 0staWorWsins?Skattstj;ra 1.mlsl.9.mgr.7.gr.alagannakemur:Rkisskattstj;ra.    @vv&`96.gr.    y EftirfarandibreytingarverWa9.gr.laganna: wO  ! ! *(g00*"A0J"  A0JV) y2g  a  .3  Ԉ0    0staWorWanna?skattstj;raYarsemaWilihefurlgheimili 1.mlsl.3.mgr.kemur: B  rkisskattstj;ra.A0JV))݌     Ќ  "A0J"  A0J* y2g  b  .3  Ԉ0    0staWorWsins?skattstj;ra 2.og3.mlsl.3.mgr.kemur:rkisskattstj;ra.A0J**݌    Ќ  @vv&`97.gr. nF  y EftirfarandibreytingarverWa10.gr.laganna: 9 ! ! *(g00*"A0J"  A0J/- y2g  a  .3  Ԉ0    0staWorWsins?Skattstj;rar 2.mlsl.kemur:Rkisskattstj;ri.A0J/-\-݌   Ќ  "A0J"  A0Jb. y2g  b  .3  Ԉ0    3.mlsl.fellurbrott.A0Jb..݌   Ќ  @vv&`98.gr. e=  y 0staWorWsins?skattstj;ra 2.mlsl.10.gr.aogorWsins?Skattstj;ri 2.og3.mlsl.1. 0 mgr.12.gr.lagannakemur:rkisskattstj;ra;og:Rkisskattstj;ri.  @vv&`99.gr. i  y EftirfarandibreytingarverWa13.gr.laganna: \4 ! ! *(g00*"A0J"  A0J1 y2g  a  .3  Ԉ0    2.mlsl.1.mgr.orWastsvo:Kruskalbeinttiltollstj;raeWatilrkisskattstj;ra.A0J11݌'   Ќ  "A0J"  A0J2 y2g  b  .3  Ԉ0    OrWiW?skattstj;ri 5.mlsl.1.mgr.fellurbrott.A0J23݌   Ќ  "A0J"  A0J4 y2g  c  .3  Ԉ0    0staWorWanna?ogrkisskattstj;rigetaskotiWrskurWiskattstj;ra 1.mlsl.3.mgr.  kemur:geturskotiWrskurWirkisskattstj;ra.A0J434݌`    Ќ    &  XX.KAFLI "  Breytinglgumnr.14/2004,umerfWafjrskatt,meWsWaribreytingum.  # 100.gr.  $ 5 y 0staWorWanna?skattstj;rasnuskattumdmi 2.mlsl.5.mgr.7.gr.lagannakemur: !W% '5rkisskattstj;ra. J""& @II%`101.gr. #(  y 0staWorWanna?skattstj;rasnuumdmi 2.mgr.8.gr.lagannakemur:rkisskattstj;ra. $ )   v%N!* @II%`&   102.gr. (  y 0staWorWsins?skattstj;ri 1.!3.mlsl.9.gr.,Yrisvar1.mlsl.og2.mlsl.1.mgr.og  2.!4.mgr.10.gr.og1.mgr.13.gr.lagannakemur:rkisskattstj;ri;ogstaWorWsins  ?skattstj;ra 1.mlsl.17.gr.lagannakemur:rkisskattstj;ra. a '(-8@II%`103.gr.   y 0staWorWanna?skattstj;ra,skattranns;knarstj;rarkisinsogrkisskattstj;ra 1.mgr.12.  gr.lagannakemur:rkisskattstj;raogskattranns;knarstj;rarkisins.     XXI.KAFLI K #   Breytinglgumnr.87/2004,umolugjaldogkl;metragjald,    meWsWaribreytingum.     104.gr.   ; y 3.mlsl.2.gr.lagannafellurbrott. wO    XXII.KAFLI     Breytinglgumnr.50/2005,umskattskylduorkufyrirtkja.    105.gr. {  D< y 0staWorWsins?skattstj;ra 6.mgr.3.gr.lagannakemur:rkisskattstj;ra. nF   XXIII.KAFLI   Breytingtollalgum,nr.88/2005,meWsWaribreytingum.   106.gr. r y= y 0staWorWsins?skattstj;ra 3.tlul.2.mgr.24.gr.lagannakemur:rkisskattstj;ra. e=   XXIV.KAFLI   Breytinglgumnr.6/2007,umRkistvarpiWohf.,meWsWaribreytingum.   107.gr. i > y 0staWorWanna?skattstj;rarleggja 1.mlsl.1.tlul.1.mgr.11.gr.lagannakemur: \4 rkisskattstj;rileggur. '   XXV.KAFLI   Breytinglgumnr.85/2007,umveitingastaWi,gististaWiogskemmtanahald.  `  108.gr. S+! B@ y 0staWorWanna?viWkomandiskattstj;ra dliW1.mgr.8.gr.lagannakemur: " rkisskattstj;ra. #   XXVI.KAFLI !W%  Breytinglgumnr.86/2007,umskattlagningukaupskipatgerWar, J""& meWsWaribreytingum.  #' 109.gr. #( A y 0staWorWsins?skattstj;ra 1.og3.mlsl.1.mgr.2.gr.ogorWsins?skattstj;ri 2.mlsl. $ ) 14.gr.lagannakemur:rkisskattstj;ra;og:rkisskattstj;ri. v%N!*   A&"+   &   XXVII.KAFLI (  Breytinglgumnr.100/2007,umalmannatryggingar,meWsWaribreytingum.   110.gr.  C y 0staWorWsins?skattstj;ri 1.mgr.59.gr.lagannakemur:rkisskattstj;ri. a '(C  XXVIII.KAFLI   Breytinglgumnr.170/2008,umskattlagningukolvetnisvinnslu.   111.gr.   .E y 0staWorWanna?lagWirafskattstj;ranumReykjavk 1.mlsl.1.mgr.21.gr.laganna  X kemur:lagWirafrkisskattstj;ra. K #  @II%`112.gr.     y 0staWorWanna?skattstj;ra,skattranns;knarstj;rarkisins,rkisskattstj;ra 1.mgr.22.   gr.lagannakemur:rkisskattstj;ra,skattranns;knarstj;rarkisins. wO  @II%`113.gr.     y LgYessiWlastgildi1.janar2010.   @` kvWitilbrWabirgWa.  nF @&&(` I.  9  y Rkisskattstj;riskaltakaviWllum;loknummlumskattstj;rahvaWastigisemYau  kunnaaWstandaYegarlgYessiWlastgildi.Xannigskalrkisskattstj;ritakaviWllum  ;loknumkrum,erindum,fyrirspurnumogWrumYeimmlumYarsemskattstj;rihefurekki r lokiWmlsmeWferWsamkvmtYeimlgumsemhonumerfalinframkvmd.kvWium e= rttindiogskyldurYarsemvsaWertilfyrrikvarWanaskattstj;raskuluhaldagildisnuYrtt 0 fyriraWrkisskattstj;rikomiYeirrastaW.  @(` II.  i  y StWurskattstj;raskv.85.gr.laganr.90/2003,umtekjuskatt,og10.tlul.1.mgr.22.gr. \4 laganr.70/1996,umrttindiogskyldurstarfsmannarkisins,erulagWarniWurfrogmeW1. ' janar2010ogskalYeimsemgegnaembttiskattstj;raboWiWstarfhjembtti  rkisskattstj;ra.UmbiWlaunarttgildakvWilagaumrttindiogskyldurstarfsmanna  rkisins.FrogmeW1.janar2010skulustrfstarfsmannaskattstj;rafrasttilembttis `  rkisskattstj;ra.kvWi7.gr.laganr.70/1996,umrttindiogskyldurstarfsmannarkisins, S+! gildaekkiumstrfsemrWiWersamkvmtYessukvWi. " A%N)  dE#A #' @ `X+XkSamYykktAlYingi18.desember2009.#kXX+O#