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LagtertilaWskorWurverWisettarviWnUtingu_rekstrartapa_Ԁflaga_lgskattarkjum_.MeW i YverallurvafitekinnafumaW;heimilteraWnUtaeftirstWvar_rekstrartaps_Ԁnemaflaghafi \4 stundaWraunverulegaatvinnustarfsemiog_skattaWili_Ԁgetilagtframfullngjandiggnerliggi ' tilgrundvallartapiog_yfirfrslu_ԀYess.   4.2.Takmrkunstarfsemiflaga_lgskattarkjum_.  `    0frumvarpinuerlagttilaWsamruniskv.51.gr.,skiptingskv.52.gr.,_yfirfrsla_Ԁ_einstak S+! lingsrekstrar_Ԁyfirlandamri_einkahlutaflag_Ԁskv.56.gr.ogflutningur_lgheimilis_ԀeWaeigna " skv.56.gr.a_tekjuskattslaga_,viWflg_lgskattarki_,verWieinungisheimillYarsem # _skattlagning_Ԁtekjur,aWteknutillititil_frdrttarliWa_,ersambrilegoghrlandi.Heimildin  $ tekurYarmeWekkitilalmenntskilgreindra_aflandsflaga_. !W%   XerlagttilaWfrestungreiWslu_eftirstWva_Ԁskuldavegna_tgnguskatts_ԀverWifelldniWur J""& sueignir,rttindiogskuldbindingarfrWartil_lgskattarkja_. #'   XerennfremurlagttilaWaukYesssemheimildintakmarkistviWYaWYegar_skattlagning_ #( tekjur,aWteknutillititil_frdrttarliWa_,smeWsambrilegumhttioghrlandiYurfieftir $ ) semWuraWuppfyllaYaWskilyrWiaWsUntsframaWumraunverulegaatvinnustarfsemis v%N!* aWrWaflaginusemstaWsetter_lgskattarkinu_,endahefurflutningurfjrmagnitil A&"+ _lgskattarkja_ԀttsrstaWgegnumYessirkiogYvrkstWatilaWsetjalagalegarhindranir  '", semtakmarkaslkt_gegnumstreymi_. '#-   kvWi_tekjuskattslaga_Ԁumsamruna,skiptingu,_yfirfrslu_Ԁ_einstaklingsrekstrar_Ԁ_einka ( hlutaflag_Ԁogflutning_lgheimilis_ԀeWaeignaeigaekkiviWef_viWtkuflag_Ԁerutan_aWildarrkja_  Evr;pska_efnahagssvWisins_,_aWildarrkja_Ԁ_stofnsamnings_Ԁ_Frverslunarsamtaka_ԀEvr;pueWa  Freyjum.SamaviWef_viWtkuflagiW_Ԁer_lgskattarki_Ԁefekkierumraunverulegaatvinnu a starfsemiaWrWaogskatthlutfallerlgraenhrlandi. T,   Skilgreiningu_lgskattarki_ԀeraWfinna2.mgr.57.gr.a_tekjuskattslaga_,enYarkemur  framaWrkieWa_lgsagnarumdmi_Ԁtelst_lgskattarki_ԀYegartekjuskatturafhagnaWiflags,  sj;WseWastofnunar,semumrWir,erlgrientveirYriWjuhlutarafYeim_tekjuskatti_Ԁsem   hefWiveriWlagWurflagiW,sj;WinneWastofnuninahefWihnhaft_heimilisfesti_Ԁ0slandi.  X SkilgreininguYvhvaWtelstveraraunverulegatvinnustarfsemieraWfinna1.mgr.6.gr. K #  reglugerWarnr.1102/2013,um_skattlagningu_Ԁvegnaeignarhalds_lgaWilum_Ԁ_lgskattarkjum_.      kvWinumsamruna,skiptingar,flutninglgheimiliog_yfirfrslu_Ԁ_einstaklingsrekstrar_    _einkahlutaflag_ԀyfirlandamrivorulgfestYvskyniaWkomatilm;tsviWd;m   _EFTA_-d;mst;lsinsmlinunr.E-14/13,dags.2.desember2013,ogathugasemdir_Eftirlits wO  stofnunar_Ԁ_EFTA_Ԁ(_ESA_),rkstudduliti,dags.11.n;vember2015,umaWfyrrireglurum B  _skattlagningu_ԀviWslkaraWstWurbrytubgaviW_EES_-samninginn.XykirYveWlilegtaWYr    lagabreytingarverWiekkivWtkarientilefniertil,_Y.e._ԀtakmarkistviW_aWildarrki_ԀEvr;pska   _efnahagssvWisins_,_aWildarrki_Ԁ_stofnsamnings_Ԁ_Frverslunarsamtaka_ԀEvr;pueWaFreyjar. {   4.3.EndurskoWun_CFC_-kvWinu(e._Controlled_Ԁ_Foreign_Ԁ_Corporation_)tttilfrekari 9 skUringar.     kvWi57.gr.a_tekjuskattslaga_Ԁfjallarum_skattlagningu_ԀaWilasemeigabeinaeWa;beina  eignaraWildaWflgum,sj;WumeWastofnunumsemeru_heimilisfst_Ԁ_lgskattarkjum_.XaW r varsnumtmasamiWaWnorskrifyrirmyndogsegir_m.a._ԀsvofrumvarpiYvsemvarWaW e= lgumnr.46/2009: 0   ?MeginatriWihinnanUjukvWaeruYauaWefslenskur_skattaWili_ԀeWahefurumrWyfir  flagisemstaWsetter_lgskattasvWi_ԀerviW_skattlagningu_ԀlitiWsvoaWtekjurYessaflags  sureyndtekjurhinsslenska_skattaWila_ԀogYr_skattlagWar_ԀmeWWrumtekjumhans.Er i YessiaWferWreyndhliWstWaYesssemYegargildirum_skattlagningu_Ԁ_sameignarflags_Ԁsem \4 ekkiersjlfstWur_skattaWili_.  '   Fyrirgildistku_CFC_-kvWisinsvaraWfinnakvWingildandi3.mgr.2.gr.  _tekjuskattslaga_ԀYarsemmlterfyrirumhvernigfaraskulimeW_skattlagningu_Ԁeigendavegna  _eignaraWildar_ԀaWflagisemekkivarsjlfstWur_skattaWili_.SamkvmtYessukvWirWst `  _skattlagning_Ԁafhlutdeildtekjumogeignumhins;sjlfstWaaWilahjhverjumeiganda S+! samrmiviWrekstrarformhans,_Y.e._ԀhvortumflagmeWtakmarkaWrieWa_;takmarkaWri_ " byrgWeraWrWaeWahvorteinstaklingureraWiliaWrekstrinum.XannigerekkiveriWaW # _skattleggja_ԀflagiWsjlftheldurerlitiWYaWsemnokkurskonar_gegnumstreymisflag_,sem  $ nUturengra_skattalegra_Ԁrttindasemslkt.XaWereinungisYegarlagtermathvort !W% _skattlagning_Ԁflg_lgskattarki_ԀssambrilegviW_skattlagningu_Ԁsamskonarflagahr J""& landiaW_skattskilum_ԀflagsinserstilltuppsemvriYaWsjlfstWur_skattaWili_. #'   XrttfyriraWhugtakiWhagnaWurkomifyrirnorska_lagatextanum_ԀsemstuWstvarviWhefur #( viWeftirgrennslankomiWlj;saWhorfthefurveriWframhjbeinni_orWskUringu_ԀoglitiWsvo $ ) aWhugtakiWtakmarkaWiekkiaWlitiWvriflagiWsem_gegnumstreymisflag_Ԁtekjumog v%N!* eignumtil_skattlagningar_ԀhjeigendumYess.TilaWgerakvWiWennskUraraerYvlagttil A&"+ aWhugtakiWtekjurkomistaW_hagnaWar_._Skattlagning_Ԁ?tekjum viWYessaraWstWursem  '", tekjurafatvinnurekstrirWstYannigafhlutdeildtekjumogheimilum_frdrttarliWum_ '#- eignaraWila.Eigendurflagsinsnj;taYannigeftiratvikumYeirra_frdrttarliWa_ԀsemYeimeru ( _heimilir_ԀallteftireWliYeirrateknasemumrWir.kvWi5.mgr.ertlaWaWtakatil  _skattlagningar_Ԁteknaflaga,sj;Waogstofnanaogthlutunformi_arWs_ԀYannigekkiviW  llumtilfellum.0staWYessaW?thlutaW[s]hagnaWi YerfrumvarpinulagttilorWalagiW a ?thlutaWtekjum . T,  4.4.EndurskoWun_upplUsingaskyldu_Ԁfjrmlastofnanaoglgmanna.     MeWlgumnr.46/2009var4.mgr.94.gr._tekjuskattslaga_ԀbreyttYannvegaW_fjrmla   fyrirtkjum_,_endurskoWendum_,_lgmnnum_ԀogWrumaWilumsemveitaalYj;Wlega_skatta  X rWgjf_ԀogYj;nustuvegnaerlendrasamskiptavargertskyltaWhaldaskryfirY K #  viWskiptavinisnasemYiggjaslkarWgjfogYj;nustu.SlkskrskalhafaaWgeyma_ngjan    legar_ԀupplUsingartilaWauWkenna_skattaWila_.MeWalYj;Wlegri_skattarWgjf_ԀogYj;nustuertt    viWrWgjfsemYessiraWilarveitaoglUturtilaWmyndaaWstofnunogskrningu_lgaWila_   erlendis,flutningifjrmagnitilannarrarkjaeWa_lgsagnarumdma_Ԁogflutningieignar wO  haldislenskumfyrirtkjumtilerlendraaWila.Samkvmtngildandilgumgeta_skatt B  yfirvld_Ԁhvenrsemer;skaWeftir_aWgangi_ԀaWskrnniogerskyltaWafhendahanabeiWast    YauYess.0frumvarpinuerlagttilaWaukYesssemrWgjafar-og_Yj;nustuaWilum_ԀsskyltaW   lta_skattyfirvldum_ԀtumrddaskrskuliYeireinnigltaYeimtallarupplUsingarum {  starfsemiogeignirsemYeimmverakunnugtum. nF   XeraukYesslagttilaWviWverWibttkvWiYarsemkveWiWerumaWYeimtilvikum 9 YegarumeraWrWaflag,sj;WeWastofnunsemtelst_heimilisfst_Ԁ_lgskattarki_Ԁskulu  rWgjafar-og_Yj;nustuaWilar_Ԁ_;umbeWnir_Ԁlta_skattyfirvldum_Ԁtumrddaskrsamtllum  upplUsingumumstarfsemiogeignirsemYeimmverakunnugtum. r  4.5.Heimildtil_endurkvrWunar_Ԁlengdrsexrumturvegnateknaogeigna 0 _lgskattarkjum_ԀsemekkihefurveriWgerWfullngjandigreinfyrir_skattskilum_.     0frumvarpinuerlagttilaWheimildtil_endurkvrWunar_ԀskattsverWilengdrsexrum  turvegnateknaogeigna_skattaWila_Ԁ_lgskattarkjum_,taliWfrYvrisem_endurkvrWun_ i ferfram.XaWhefursUntsigaWliWiWgetaratugirYartil_uppgtvast_ԀumeignirsemkomiWvar \4 undan_skattlagningu_,svosemgegnum_lgskattarki_.AWbakislku_undanskoti_ԀliggjaaWstW ' ursemekkierusambrilegarYeimaWstWumsemalmennir_skattaWilar_Ԁstandaframmifyrir,  svosemvegna_skatteftirlits_.XykirYvekki;eWlilegtaW_skattyfirvldum_ԀsveitturrUmritmi  tilaWrekjamlsemYessiaukYesssemmguleikinntilaW_endurkvarWa_Ԁskatteykst. `   4.6._Fyrningartmi_Ԁsakarlengdurrsexrumturvegnatekna_lgskattarkjum_.  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' _Innheimtuyfirvld_Ԁngrannalndunumhafaslkarheimildir.BreytaYarflokamlsgrein111.  gr.laganr.90/2003umtekjuskattYessuskyni. FramangreindtilmlivorutrekuWskUrslu  um_eftirfylgni_Ԁuminnheimtuopinberragjaldaseptember2014. `   4.8.Efling_httustj;rnunar_Ԁogaukin_greiningarvinna_.  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J""& laganna,enslkarupplUsingarerumjgmikilvgar_greiningarstarfi_.EittafYeimskilyrWum #' semtalineruupp9.gr.lagannaeraWsrstklagaheimildstilvinnslunnar. #(   EinsogWursegirkemurfram3._tlul_.8.gr._pers;nuverndarlaga_ԀaWheimiltsaWvinna $ ) _pers;nuupplUsingar_ԀefvinnslanernauWsynlegtilaWfullngja_lagaskyldu_Ԁsemhvlir v%N!* _byrgWaraWila_.SkyldurnargetaveriWaftvennumtoga,annarsvegarskyldurtilaWframkvma A&"+ tilteknavinnslupers;nuupplUsinga,hinsvegarskyldursemeruYesseWlisaWYrverWaekki  '", rktarnemaYvfelistvinnslapers;nuupplUsinga.Enginsrstkskyldahvlirtollstj;ra '#- lgumtilvinnslupers;nuupplUsingaenhinsvegarerlj;staWtollstj;rigeturekkirkt ( _lgbundiW_Ԁhlutverksittskv.40.gr._tollalaga_,_m.a._ԀYaWhlutverkaWviWhafa_greiningarstarf_  vegna_httustj;rnunar_ԀviW_tolleftirlit_,nemameWvinnslupers;nuupplUsinga.Xverlj;staW  tollstj;riuppfyllirskilyrWi3._tlul_.8.gr.umvinnslupers;nuupplUsinga,eneinnig6._tlul_. a viWbeitingu_opinbers_Ԁvaldsog7._tlul_.endasvinnslaheimiltilaWkrafaverWiafmrkuW, T, settframeWavarinvegna_d;msmls_ԀeWaannarra_laganauWsynja_,sbr.rskurW_Pers;nuverndar_  fr23.okt;ber2006(mlnr.2006/232).0YessusamhengierrttaWgetaYessaWembtti  tollstj;ra(Wurtollstj;ransReykjavk);skaWiriW2001eftirleyfi_Pers;nuverndar_Ԁtil   vinnsluviWkvmrapers;nuupplUsingaskv.2.mgr.9.gr._pers;nuverndarlaga_._Pers;nuvernd_  X vsaWitilYessaWskv.4.mgr.9.gr._lgreglulaga_,nr.90/1996,su_tollstj;rar_,_lglrWir_ K #  fulltrarYeirraogtollverWirhandhafar_lggsluvalds_ԀYegarYeirfarameW_lgregluvald_Ԁsnu    starfssviWiogYegarYeirannasteWaaWstoWaviWlggslu._Pers;nuvernd_ԀfllstYaWmeW    embttinuaWeWlilegtvriaWfkniefni-og_ranns;knardeild_Ԁembttisins(n_greiningardeild_   og_ranns;knardeild_)hldivegnastarfsemisinnarskryfiraWilasemhafaveriWgrunaWir, wO  krWireWadmdirfyrir_fkniefnamisferli_Ԁogbrot_tollalgum_,endatakihneinungistil B  YeirrasemtengjaststarfideildarinnareWaverksviWi.Taldi_Pers;nuvernd_ԀaWembttiWYyrfti    Yvekkileyfistofnunarinnartil_skrningarinnar_.0framhaldinutilkynntitollstj;ri_gagna   grunninn_Ԁ_Crime_Ԁ_Base_Ԁtil_Pers;nuverndar_ԀsemYann_gagnagrunn_Ԁsemhaldattiutanum {  viWkvmar_pers;nuupplUsingar_. nF   MeWYeirrilagabreytingusemhrerlgWtiler,samkvmtframangreindu,veriWaW 9 undirbyggjanverandiframkvmdtollstj;raviWmeWferWupplUsingaogskUrabeturYr  heimildirsemembttiWhefurtilvinnsluviWkvmrapers;nuupplUsingaYvskyniaWauka  gagnsi,gtaennfrekaraWryggiborgarannaogtryggjaryggiupplUsinga. r 4.9.3.HlutverkogYarfirtollstj;ra. 0   Hlutverktollstj;raerskilgreint40.gr._tollalaga_.Samkvmt3._tlul_.lagagreinarinnar  gegnirtollstj;riYvhlutverkiaWhafaeftirlitmeWinnflutningi,_umflutningi_Ԁogtflutningi  vrumtilogfrlandinuogferWumogflutningifaraogf;lkstilogfrlandinu.Xhefur i tollstj;riYaWhlutverkskv.8._tlul_.40.gr._tollalaga_ԀaWviWhafagreininga_rstarf_Ԁvegna \4 _httustj;rnunar_ԀviW_tolleftirlit_.AukinumferWlandamrumgerir_landamraeftirlit_ԀerfiWara ' enWur.0skUrslufr2015semberheitiW?Mat_rkislgreglustj;ra_ԀhttunniafhryWju  verkumogWrum_st;rfelldum_Ԁrsum kemurframaWriW2014hafifjldiferWamannatil  0slandsnumiWYrefaldribatlulandsins.XkemurframannarriskUrslu_rkislgreglustj;ra_ `  frsamari,semberheitiW?Mat_rkislgreglustj;ra_ԀskipulagWri_brotastarfsemi_ aWaukiW S+! flWif;lkshingaWtillandsgetiafsrnUtkifritil_hagnaWar_ԀogaWaukinn_ferWamanna " straumur_ԀogYenslaskapi_brotamnnum_ԀtkifritilaWsamYttalglegaog;lglega # starfsemi.Lj;steraW;gnviWryggisamflaginueykststWugtogalYj;WlegskipulgW  $ glpastarfsemieraWverWavWtkariogfl;knariaukYesssemkunnttaYeirrasemstanda !W% ;lgleguminnflutningieykststWugt.Lj;steraWtollstj;raerekkifrtaWsinnahlutverki J""& snuefhannhefurekkifullngjandiheimildirtilaWsinnastarfisnu,_m.a._ԀviWunandi #' heimildir_tollalgum_ԀtilaWvinnaviWkvmar_pers;nuupplUsingar_Ԁvegna_greiningarstarfs_Ԁog #( ranns;kna.AlmennteruYr_pers;nuupplUsingar_Ԁsemembttitollstj;ravinnurmeWekki $ ) viWkvmarskilningi_pers;nuverndarlaga_,sbr.8._tlul_.2.gr.laganna.ViWkvmar_pers;nu v%N!* upplUsingar_ԀsemtollgslanhefurYrffyrireruaWallegaupplUsingarumgrunum_refsiverW_ A&"+ brot,staWfestbrottolla-og_skattalggjf_ԀeWabrotgegnannarrilggjfsemtollstj;rihefur  '", eftirlitmeW._Tollgsla_ԀhefWi_t.d._ԀalmenntekkiYrffyrirupplUsingarumheilsufareinstak '#- linga.XerrttaWtakaframaWstarfsmnnumtollstj;raber,skv.188.gr._tollalaga_, ( _Yagnarskylda_ԀumYauatviksemYeimverWakunnstarfisnueWavegnastarfssnsogleynt  skulufaravegnalgmtra_almanna_-og_einkahagsmuna_._Xagnarskyldan_ԀhelstY;ttltiWsaf  starfi. a   XautlvukerfisemhelsterunotuWafslenskri_tollgslu_Ԁdageru_AST_-gagnagrunnurinn, T, dagb;kog_tollakerfiW_.0_AST_-gagnagrunninumeruaWallegageymdarupplUsingarumgreidd  arsektiroggjldhjeinstaklingumogvarningeigueinstaklingasemhaldhefurveriWlagt  .0dagb;kinnierullYauverkefnisemtollverWirframkvmaeWafaraogniWurstaWaYeirra.   _TollakerfiW_ԀheldurutanumhelstuatriWivarWanditollafgreiWsluvruvegnainn-og  X tflutningsogskilupplUsingumtilHagstofu0slands.EinnigernotaW_skjalavistunarkerfiW_ K #  _Gopro_ԀYarsemformlegerinditiltollstj;raeru_m.a._ԀvistuWog_gWakerfiW_Ԁ_Coredata_Ԁsemheldur    utanum_gWaskjl_Ԁembttisins,_Y.m.t._Ԁverklagsreglurog_vinnulUsingar_.UmlangtskeiW    notaWisafmarkaWihluti_tollgslunnar_ԀsemvinnurviW_greiningarstrf_Ԁ_gagnagrunn_Ԁsem   kallast_Crime_Ԁ_Base_.S_gagnagrunnur_Ԁvartilkynnturtil_Pers;nuverndar_ԀsemgerWiekki wO  athugasemdirviWhann.NerhinsvegartmabrtaW_uppfra_ԀYannhugbnaWsemnotaWur B  erviW_greiningarvinnu_Ԁoghefurtollstj;rihafiWskoWunYvhvaWabnaWurmundifallabest    aWYrfum_tollgslunnar_Ԁog_lagakrfum_Ԁum_upplUsingaryggi_.     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MikilvgteraW_tollgslunni_ԀverWifengnar;tvrWaroggagnsjarheimildirtilaWvinnameW  viWkvmar_pers;nuupplUsingar_ԀogtilaWhaldaYrskrrog_gagnagrunna_ԀsemnauWsynber r tilsvoaWembttiWgetirkthlutverksittsviWi_tollgslu_.EinnigermikilvgtaWhgts e= aWvinnaupplUsingarsamanrmismunandi_gagnagrunnum_,_m.a._ԀYeimtilgangiaWkoma 0 augamynsturglpamannaogkomauppumoghelsthindraglpi.RtturinntilaWvinna  _rafrnt_ԀrupplUsingumrmismunandigrunnummundiaukamguleikanavlrnni  greiningu,semaftureykurrangur_eftirlitsins_ԀsamtYvaWdragarYvaWlghlUWnir i borgararogfyrirtkiverWifyrireftirliti. \4   ViW_tolleftirlit_Ԁog_tollendurskoWun_ԀerutollyfirvldoftsamstarfiviWtoll-og_skattyfirvld_, ' lgregluog_kruvald_ԀbWiinnanlandsogWrumlndumogfelursamstarfiW_m.a._Ԁsr  skiptiupplUsingumumeftirlit.0lyktun_tollgslunefndar_Ԁ_AlYj;Watollastofnunarinnar_  (_Enforcement_Ԁ_Committee_,_World_Ԁ_Customs_Ԁ_Organization_)fr9.febrar2016kemur `  mikilvgiYessararsamvinnuog_upplUsingaskipta_Ԁeinmittfram.UpplUsingarnarsemtoll S+! yfirvldffrslkumaWilumeruoftekkistaWfestar.Tollgslanfreinnigbendingarog " upplUsingarfreinkaaWilumogfyrirtkjumoggetaYrstundumveriW_nafnlausar_.SkUlaus # heimildtilaWskrognotaYessategundupplUsingasrstkum_gagnagrunni_Ԁgfi_toll  $ gslunni_ԀbetrigrunntilaWtfraeftirlit,_t.d._ԀmeWskipulagWriglpastarfsemi. !W%   TekiWskalframaWlitiWersvoaWupplUsingarogggnsemverWatilviW_greiningarstrf_ J""& embttisinssuekki_skilaskyld_Ԁtil_Xj;Wskjalasafns_.XessmgetaaWsamaframkvmder #' viWhfWhjnorska_tollinum_ԀsamrWiviWnorska_Yj;WskjalasafniW_Ԁ(n._Riksarkivet_).Lgum #( opinberskjalasfn,nr.77/2014,eruekkiskUrhvaWYettavarWarenmrgumtilvikumerum $ ) aWrWaupplUsingarsemeruekkistaWfestarogverWaaldreiaW_stj;rnsUslumli_Ԁogmundi v%N!* skj;taskkkuviWogveraandstttsj;narmiWumum_pers;nuvernd_ԀefsWaryrWihgtaWfletta A&"+ YessumupplUsingumuppXj;Wskjalasafni._Pers;nuverndarlg_ԀgangaeinmitttfrYvaW  '", _pers;nuupplUsingar_ԀsuekkigeymdarlengurennauWsynkrefurogaWYeimskulieyWaYegar '#- enginmlefnalegstWaertilaWgeymaYrlengur,sbr.26.gr._pers;nuverndarlaga_. (   rttaWskalaWskv.2.mgr.3.gr._pers;nuverndarlaga_ԀerrttureinstaklingstilaWf  upplUsingarumaWveriWsaWvinna_pers;nuupplUsingar_ԀumhannekkifyrirhendiYegarum  eraWrWastarfsemirkisinssviWi_refsivrslu_ԀogYaWviWumYrupplUsingarsemfalla a undirYettafrumvarp.EkkihvlirYvskylda_tollyfirvldum_Ԁsamkvmt_pers;nuverndar T, lgum_ԀtilaWupplUsaeinstaklingum_vinnsluna_ԀeWaafhendaslkarupplUsingar.Gagnvart  _upplUsingalgum_ԀerlitiWsvoaW_greiningarupplUsingar_ԀsutilYessfallnaraWvarpalj;si  skipulagogstarfsaWferWir_tollgslu_ԀogsuYvundanYegnarskyldunnitilafhendingar   grundvelli1._tlul_.1.mgr.10.gr._upplUsingalaga_.  X  5.SamrmiviWstj;rnarskrogalYj;Wlegarskuldbindingar.       FrumvarpiWgefurekkitilefnitilaWtlaaWYaW_stangist_ԀviWstj;rnarskr.     6.SamrW.  wO    FrumvarpiWsnertirfyrstogfremst_skattskylda_ԀaWila,bWieinstaklingaog_lgaWila_.ViW B  gerWfrumvarpsinsvarhaftsamrWviWrkisskattstj;ra,skattranns;knarstj;rarkisinsog    tollstj;ra.XvarleitaWlits_Pers;nuverndar_.    7.Mathrifum.  nF   LagabreytingarYrsemlagWarerutilfrumvarpinumunuhafa;veruleghrifafkomu 9 rkissj;WsYegarlitiWertilskammstmaverWifrumvarpiW;breyttaWlgum.Megintilgangur  breytingannaerhinsvegarsaWdragaflgslenskra_skattaWila_Ԁ_lgskattarkjum_Ԁheimog  YvttuhrifYeirratillengritmalitiWaWverajkvWfyrirafkomurkissj;Ws.Tildmism r gerarWfyriraWmeWlengriheimildumtil_endurkvrWunar_Ԁoglengri_fyrningartma_Ԁsakar, e= vegnateknaogeigna_skattaWila_Ԁ_lgskattarkjum_,samtrkari_upplUsingaskyldu_Ԁaukisttekjur 0 rkissj;Ws.EngarupplUsingarliggjahinsvegarfyrirumhugsanlegarfjrhWirhvaWYaW  varWar.    kvWifrumvarpsinsumtakmrkunnUtingu_eftirstWva_Ԁ_rekstrartaps_,samrunaog i skiptinguflagayfirlandamri,_yfirfrslu_Ԁ_einstaklingsrekstrar_Ԁ_einkahlutaflag_Ԁsamt \4 flutningilgheimilieWaeignumYessyfirlandamriogfrekariskUringar_CFC_-kvWinu ' vegnaeignarhalds_lgskattarki_Ԁgtuhugsanlegahafteinhverhrifrkissj;W,hvortheldur  semertilaWhkkaeWalkkatekjur.0lj;siYessaWframtilYessahefurekkireynt  _skattlagningu_ԀhagnaWiviWsamruna,skiptingu,flutningeWa_yfirfrslu_Ԁyfirlandamrihr `  landierenginleiWaWspfyrirumhriftillagnafrumvarpsins_tekjuhliW_Ԁrkissj;Wstil S+! framtWarverWiYr;breyttaraWlgum. "   kvWifrumvarpsinssemsnaaWkvWum_tollalaga_ԀeruekkitalinleiWatilhrifa # tgjldogtekjurrkissj;Ws.  $   VerWifrumvarpiWaWlgummunYaWtakmarkaogYrengjamguleika_skattaWila_Ԁtil !W% _skattundanskots_Ԁvegnaeignarhalds_lgskattarki_.hrif_lagasetningarinnar_Ԁog_vinningurinn_ J""& afsamYykktfrumvarpsinsverWurmunmeirienhugsanlegneikvWhrif,Yarsemreglur #' verWaskUrariog_gagnsrri_Ԁsemertilmikillahagsb;tafyrir_skattaWila_Ԁsemog_skattyfirvld_. #(   AthugasemdirviWeinstakargreinarfrumvarpsins. v%N!*  z  Um1.gr. A&"+ rz  MeWkvWiYessuerlagttilaWtakmrkunverWisettnUtingu_eftirstWva_Ԁ_rekstrartapa_  '", flaga_lgskattarkjum_ԀkvWiWerYannigsetttilaWtakaafallanvafaumaWnUting_eftir '#- stWva_Ԁ_rekstrartapa_Ԁflaga_lgskattarkjum_Ԁer;heimilnemaflagiWhafistundaWraunveru ( legaatvinnustarfsemiog_skattaWili_Ԁgetilagtframfullngjandiggnerliggitilgrundvallar  tapiog_yfirfrslu_ԀYess.  Ѐ  Um2.gr. T, }  Samkvmt5.mgr.51.gr.erheimiltaWfrestagreiWsluYeirri_skattskuld_Ԁsemer_gjaldfallin_  skv.4.mgr.alltaWfimmalmanaksr.Efeignir,rttindiogskuldbindingarerufrWartil  rkjautanEvr;pska_efnahagssvWisins_,_aWildarrkja_Ԁ_stofnsamnings_Ԁ_Frverslunarsamtaka_   Evr;pueWaFreyjafellurfrestungreiWslu_eftirstWva_Ԁ_skattskuldar_ԀniWurfrogmeWnsta  X gjalddaga.LagtertilaWfrestungreiWslu_eftirstWva_Ԁskuldavegna_tgnguskatts_ԀverWifelld K #  niWursueignir,rttindiogskuldbindingarfrWartil_lgskattarkja_.      Um3.gr.   T  MeWkvWinuerlagttilaW_yfirfrsla_Ԁ_einstaklingsrekstrar_Ԁyfirlandamri_einkahluta wO  flag_ԀgrundvellikvWis56.gr.verWieinungisheimiltilrkjaYarsem_skattlagning_Ԁtekjur, B  aWteknutillititil_frdrttarliWa_,smeWsambrilegumhttioghrlandi.SkilyrWiWumaW    sUntsframaWumraunverulegaatvinnustarfsemisaWrWaerframgildi.     Um4.gr. nF %  MeWkvWinuerlagttilaWflutningur_lgheimilis_ԀeWaeignastiYeimtakmrkunumaW 9 kvWiWeigiekkiviWslgheimilieWaeignirfluttartilrkjasemteljast_lgskattarki_.  EinungisverWurheimiltaWflytjalgheimilieWaeignirtilrkjaYarsem_skattlagning_Ԁtekjur,  aWteknutillititil_frdrttarliWa_,ermeWsambrilegumhttioghrlandi.SkilyrWiWumaW r sUntsframaWumraunverulegaatvinnustarfsemisaWrWaerframgildi. e=   Um5.gr.  Z  Eignarhaldflaga_lgskattarkjum_ԀeroftarenekkiduliW,YarsemkeWjaflagakannaW  standaaWbakiYvflagisemaWnafninutilerttviWskiptumviW.UmviWskiptiviWaWila i _lgskattarki_Ԁeiga_snnunarreglur_Ԁum_milliverWlagningu_ԀYvtWviW. \4   Um6.gr.    kvWi57.gr.avorusnumtmasaminaWnorskrifyrirmyndogYrttfyriraWhugtakiW  hagnaWurkomifyrirnorska_lagatextanum_ԀsemstuWstvarviWhefurviWeftirgrennslankomiW `  lj;saWhorfthefurveriWframhjbeinni_orWskUringu_ԀoglitiWsvoaWhugtakiWtakmarkaWi S+! ekkiaWlitiWvriflagiWsem_gegnumstreymisflag_Ԁtekjumogeignumtil_skattlagningar_ " hjeigendumYess._Skattlagning_ԀtekjumviWYessaraWstWurrWstYannigafhlutdeild # tekjumogheimilum_frdrttarliWum_ԀeignaraWila,_Y.e._Ԁhinumeiginlega_skattaWila_.Eigendur  $ flagsinsnj;taYannigeftiratvikumYeirra_frdrttarliWa_ԀsemYeimeru_heimilir_ԀallteftireWli !W% _teknanna_.TilaWgerakvWiWennskUraraerYvlagttilaWhugtakiWtekjurkomistaW J""& _hagnaWar_.ViWYessaraWstWuryrWutekjur_skattlagWar_Ԁhjeigendumsemtekjuraf #' atvinnurekstri;hWtegund_teknanna_,_Y.e._ԀhvortumeraWrWa_t.d._ԀarWeWavexti.kvWi5. #( mgr.ertlaWaWtakatil_skattlagningar_Ԁteknaflaga,sj;Waogstofnanaogthlutunformi $ ) _arWs_ԀYannigekkiviWllumtilfellum.0staWYessaW?thlutaW[s]hagnaWi Yerlagttil v%N!* orWalagiW?thlutaWtekjum ._UmorWun_ԀkvWumoginnrasamrmi_hugtakanotkun_Ԁtti A&"+ aWkomavegfyrirmisskilningmeWtilheyrandigreiningi.  '",  '#-   Um7.gr. ( ]  Samkvmtngildandilgumgeta_skattyfirvld_Ԁhvenrsemer;skaWeftir_aWgangi_ԀaW  Yeirriskrsem_fjrmlafyrirtkjum_,_endurskoWendum_,_lgmnnum_ԀogWrumaWilumsem  veitaalYj;Wlega_skattarWgjf_ԀogYj;nustuvegnaerlendrasamskiptaerskyltaWhaldayfirY a viWskiptavinisnasemYiggjaslkarWgjfogYj;nustuogerYeimskyltaWltaYeimhana T, tbeiWastYauYess.LagtertilaWaukYesssemrWgjafar-og_Yj;nustuaWilum_ԀsskyltaW  afhenda_skattyfirvldum_ԀumrddaskrskuliYeireinnigltaYeimtallarupplUsingarum  starfsemiogeignirsemYeimmverakunnugtum.     XerlagttilaWkveWiWverWiumYaWaWYeimtilvikumYegarumeraWrWaflag,sj;W  X eWastofnunsemtelst_heimilisfst_Ԁ_lgskattarki_ԀskulirWgjafar-og_Yj;nustuaWilar_Ԁ_;umbeWnir_ K #  lta_skattyfirvldum_ԀtumrddaskrsamtllumupplUsingumumstarfsemiogeignirsem    Yeimmverakunnugtum.Lj;steraWkvWiWer_Yyngjandi_,enYarsemreynslansUniraW    srstkumerfiWleikumerallajafnabundiWaWaflagagna_lgskattarkjum_,jafnvelY;tt   _upplUsingaskiptasamningar_Ԁsufyrirhendi,verWuraWgeraauknarkrfurtil_upplUsingaskyldu_ wO  hvaWYettavarWar. B    Um8.og13.gr.   X  LagtertilaWheimildtil_endurkvrWunar_ԀskattsverWilengdrsexrumturvegna {  teknaogeigna_skattaWila_Ԁ_lgskattarkjum_,taliWfrYvrisem_endurkvrWun_Ԁferfram. nF EWlilegtYykiraW_skattyfirvldum_ԀsveitturrUmritmitilaWrekjamlsemYessiaukYesssem 9 mguleikinntilaW_endurkvarWa_Ԁskatteykst.    Um9.,11.,12.og14.gr. r '  Skvegnameirihttarbrotagegnskattalgumfyrnistturumskv.262.gr.almennra e= hegningarlaga,nr.19/1940,sbr.3._tlul_.1.mgr.81.gr.laganna.LagtertilaWskskv.109. 0 gr.laganr.90/2003,30.gr.laganr.45/1987,19.gr.laganr.94/1996og40.gr.laganr.  50/1988vegnabrotasemuppvstverWurumvegnatekna_lgskattarkjum_Ԁfyrnistturum  miWaWviWupphafranns;knarvegumskattranns;knarstj;rarkisins,endaverWiekki i ;eWlilegartafirranns;knmlseWakvrWunrefsingar.EWlilegtYykirlj;siYesshveml \4 tengd_lgskattarkjum_ԀkomaoftseintuppyfirborWiWaW_fyrningartmi_ԀYeirraverWilengdur ' tur,samhliWaheimildtil_endurkvrWunar_Ԁskatta.    Um10.gr. `    Lagtertila-liWgreinarinnaraWtollstj;raverWifaliWaWsinna_httugreiningu_ԀsviWi S+! innheimtuopinberragjalda.0YvfelstaWheimiltverWiaWflokka_skuldara_ԀviWinnheimtu " grundvelliaWferWafrWium_httustj;rnun_.RkisendurskoWunhefurskUrslusinnifrmars # 2011bentnauWsynYessaWsettverWistofn_greiningardeild_Ԁvettvangiinnheimtu  $ opinberragjalda. !W%   _httuYttir_ԀsemfullYrferaWgreinaogYarsemstUraYarfinnheimtumeWtillititil J""& viWeigandi_innheimtuaWgerWa_Ԁeru_t.d._Ԁ_kennitluflakk_,_Y.e._ԀYegarumeraWrWaflgmeW #' stj;rnarmennog_pr;kruhafa_ԀsemerumeWsguum;eWlilegamrggjaldYrotaWbaki,flg #( meWstj;rnarmennog_pr;kruhafa_ԀsemhefurveriWgertaWgreiWa_skattsekt_,_undanskot_Ԁtekna $ ) viW_endurkvarWanir_ԀskattyfirvaldaogatvinnugreinarmeW;eWlilegahtthlutfall_afskrifta_. v%N!*   kvWib-liWargreinarinnarfelursraW_innheimtumnnum_Ԁrkissj;WsverWifengnar A&"+ auknarheimildirtilaWsannreyna_eignastWu_Ԁ_gjaldenda_ԀviW_vanskilainnheimtu_Ԁogtryggja  '", YannigrttaframkvmdviWinnheimtuskattaoggjaldatilhagsb;tafyrirrkissj;Wog '#- samflagiWallt.LagtertilaWrkisskattstj;raverWigertaWveitalglrWumfulltrum ( innheimtuaWilaaWgangaW_skattframtlum_Ԁ_gjaldenda_ԀhafiveriWtekinkvrWunumaWkrefjast  _aWfarar_Ԁvegnavanskila_gjaldenda_Ԁopinberumgjldum.SkilyrWislks_aWgangs_ԀeruaW  sannreynaYurfi_eignastWu_ԀviWkomandi_gjaldanda_ԀogaWtekinhafiveriWkvrWunumaWfr. a EkkiergertrWfyriraW_aWfararbeiWni_ԀYurfiaWhafaveriWsendtilsUslumannsogYvsWuraW T, _beiWnin_ԀhafiveriWtekinfyrir.Tillaganhefurbeinaskrskotuntilranns;kna_skattalaga  brotum_ԀYarsem_aflandsflg_ԀkomaviWsguenupplUsingarumerlendareignirmannaeraW  jafnaWieinungisaWfinna_skattframtlum_ԀYeirra.     Um15.og16.gr. K #    _TollmiWlarar_Ԁvinnatluvertmagn_tollskUrslna_ԀfyrireinstaklingaogaWraaWilasemekkieru    _b;khaldsskyldir_.03.mgr.29.gr._tollalaga_ԀerkveWiWumaWtollstj;rivarWveitill_tollskjl_    vegnatollafgreiWslu_sendinga_ԀsemaWilar,semekkieru_b;khaldsskyldir_,flytjatillandsins.   _TollmiWlarar_ԀverjamikillivinnuaWprentaskUrslurttilaWsendatollstj;ra.OfterumaW wO  rWa_aWflutningsskUrslur_ԀumltilverWmti.Xettafyrirkomulagkallareinnigmiklavinnu B  afhlfutollstj;rasemflokkarskUrslurnarogvistar_skjalageymslu_.Nrallir_tollmiWlarar_    vista_aWflutningsskUrslur_Ԁ_rafrnt_ԀenaWaukieruYrlangflestumtilvikumsendar_rafrnt_Ԁinn   _tollakerfiW_ԀogeruYvtil_rafrnu_Ԁformihjtollstj;ra.:skiendurskoWunardeildeWa_toll {  afgreiWsludeild_Ԁtollstj;raeftirskjlumgetaYrpantaWYausrstaklega_rafrnt_ԀeWa;skaWeftir nF aWfskUrslur_tprentaWar_.0YeimtilvikumYegarfrumritgagnaYarfaWliggjafyrirgeturtoll 9 stj;rikveWiWaWYeimskuliskilaWtiltollstj;rasamtaWflutningsskUrslu(_t.d._Ԁ_EUR_-skrteini,  innflutningsleyfiskotvopna_o.fl_.).    MeW_frumvarpsgreininni_ԀerlagttilaWskyldatollstj;ratilaWvarWveita_tollskjl_Ԁvegna r tollafgreiWslu_sendinga_,semaWilarsemekkieru_b;khaldsskyldir_Ԁflytjatillandsins,verWifelld e= brottenYessstaWverWi_tollmiWlurum_ԀgertaWgeymaYessiggnsamahttogYeirgera 0 Yegarum_b;khaldsskylda_ԀaWilaeraWrWa.XessibreytingmunhafafrmeWsrmikinn  _vinnusparnaW_Ԁfyrir_tollmiWlara_ԀaukYessaWdragarprentunar-og_papprskostnaWi_.Xmun  YrffyrirgeymsluplssogvinnuviWflokkun_aWflutningsskUrslna_Ԁdragastsamanhj_toll i stj;ra._ \4   VegnaframangreindrabreytingaerlagttilaWafnuminverWiskylda_tollmiWlara_ԀtilaW ' afhendatollstj;rallskriflegggnskv.28.gr.lagannatilvikiinnflytjendasemekkieru  _b;khaldsskyldir_.    Um17.gr. S+!   0kvWigildandi7._tlul_.40.gr.lagannakemurframaWhlutverktollstj;rafelist_m.a._Ԁ " rekstri_tlvukerfis_ԀogYr;un_rafrnna_ԀsamskiptavegnatollafgreiWslu.0frumvarpinuerlagt # tilaWskUrtverWinnarhvaWfelstframangreindumhlutverkum.Tollstj;raernauWsynlegt  $ aWhaldaUmisskonarskrrstarfisnu,_m.a._Ԁ_tollakerfi_Ԁogdagb;k_tollgslu_.MikilvgteraW !W% kveWiWsskUrlegaumhvaWaheimildirogskyldurtollstj;rihefurtilaWhaldaslkarskrr. J""& TilgangurkvWisinseraWtryggjaembttinuviWunandistarfsgrundvll,aukarttarryggi #' borgarannaoggeralagakvWiskUrari.SambrilegtkvWieraWfinnai-liW1.mgr.5.gr. #( _lgreglulaga_,nr.90/1996. $ )   Samkvmtlgumnr.77/2000,um_pers;nuvernd_ԀogmeWferWpers;nuupplUsinga,hefur v%N!* _Pers;nuvernd_ԀYaWhlutverkaWannasteftirlitmeWframkvmdlaganna,sbr.2.mgr.1.gr. A&"+ GagnvartrttarryggiborgarannaermikilvgtaWYv_eftirlitshlutverki_Ԁsvelsinntog  '", tollyfirvldgerirWfyrirYvaWgetahvenrsemerttvonttektYeimskrmsemYau '#- vinnameW. (     Um18.gr.  #  0greininnierlagttilaWtollstj;ra,lgregluogWrum_handhfum_Ԁ_lgregluvalds_ԀverWi a heimilaWaWmiWlasnmilliviWkvmum_pers;nuupplUsingum_ԀeWaWrumYeimupplUsingum T, semfallaundirYagnarskylduskv.188.gr.laganna.XaWverWurskilyrWiYessaWslkmiWlun  teljistheimilaWhnsgerWYgueftirlits,_greiningarstarfs_ԀeWavegnaranns;knatluWum  brotumgegnkvWum_tollalaga_,kvWumlagaum_vana_-ogfkniefniog/eWakvWum   annarralagasemlgreglu,tollstj;raogWrum_handhfum_Ԁ_lgregluvalds_ԀberaWframfylgja.  X   03.mgr.45.gr._tollalaga_ԀerkveWiWumheimildtollstj;ratilaWmiWlaupplUsingumtil K #  lgreglusem_YagnarskyldukvWi_Ԁ188.gr._tollalaga_ԀtekurtilendateljistYaWnauWsynlegt    Ygu_greiningarstarfs_ԀlgreglueWaranns;knarlgreglutluWumbrotum_tollalgum_,    lgumum_vana_ԀogfkniefnieWaWrumlgumsemtollstj;raberaWframfylgja.Sbreyting   semhrerlgWtilfelstYvaW_miWlunarheimildin_ԀgengurbWarttir,_Y.e._ԀekkiaWeinstil wO  lgreglufrtollstj;raheldureinnigfugt.Xmunhneinnigntilannarra_handhafa_ B  _lgregluvalds_ԀYessusamhengiaukYesssemYeimbrotumsemrttlttgeta_miWlunina_Ԁer    fjlgaW.MikilvgteraW_lggslustofnanir_ԀhafirkarheimildirtilaWmiWlaupplUsingumsn   milliendahefurYaWsUntsigerlendisaWskortursamstarfimilli_lggslustofnana_Ԁgetur {  _hamlaW_ԀeWlilegu_lggslustarfi_ԀmjgogkomiWvegfyriraWtakistaWafstUraafbrotum,_t.d._ nF hryWjuverkum.VegnastWu_tollvarWa_ԀlandamrumogYeirraupplUsingasemembtti 9 tollstj;rahefuryfiraWrWauminnflutning,tflutningog_umflutning_ԀermikilvgtaWenginn  vafisumYaWaWupplUsingargetigengiWgreiWlegamilli_lggslustofnana_ԀYegarYaWer  rttltanlegt. r   Um19.og20.gr. 0 T  0greinunumerulagWartilbreytingar117.og118.gr.laganna.TilgangurinneraWtryggja  aWkvarWanirumlagningulagsskv.180.gr.bverWi_kranlegar_Ԁtiltollstj;raog  _yfirskattanefndar_. i   Um21.gr. '   0greininnierlagttilaWheimildir_tollyfirvalda_ԀtilaWvinnameWviWkvmar_pers;nu  upplUsingar_ԀverWiskUrWartarlegrihttengertergildandilgum.XaWernauWsynleg  forsendaYessaWtollyfirvldgetisinnt_lgboWnu_ԀhlutverkisnuviWunandihttaWslk `  heimildstilstaWar.MeWbreytingunnierYvveriWaWundirbyggjaundirheimildirtil_meW S+! ferWar_ԀupplUsinga.ViWundirbninggerWar_frumvarpsgreinarinnar_ԀvarlitiWtilgreinar13.12 " norsku_tollalgunum_Ԁog_lgskUringargagna_.AWsjlfsgWuverWaupplUsingarnaraWWru # leytivallthWarYagnarskylduskv.188.gr.laganna.  $   02.mgr.erkveWiWumheimild_tollyfirvalda_ԀtilaWtakam;tiupplUsingum,_Y.m.t._ !W% viWkvmum_pers;nuupplUsingum_,fr_nafnlausum_ԀheimildumnYessaWupplUsingarnarsu J""& staWfestar.0starfi_tollyfirvalda_ԀberastupplUsingarfrUmsumaWilum.0mrgumtilvikumer #' umaWrWaupplUsingarfrWrumstj;rnvldum,innlendumeWaerlendum,eneinniggeta #( boristupplUsingarfrfyrirtkjumeWaeinstaklingum.0sumumtilvikumeruslkarupplUs $ ) ingar_nafnlausar_Ԁog;staWfestar.MikilvgteraWheimildir_tollyfirvalda_ԀtilaWskrslkar v%N!* upplUsingarogvinnameWYrsuskUrWar.RtteraWhafahugaaWaWeinsergertrWfyrir A&"+ aWtollstj;risafniYeimupplUsingumsemerunauWsynlegarlj;si_lgbundinnar_Ԁstarfsemi  '", embttisins.XertekiWframaWaldreiskuligeyma_pers;nuupplUsingar_Ԁlenguren '#- nauWsynlegterlj;si_tilgangsins_ԀmeWvinnslunniogerYettasamrmiviWkvWi26.gr. ( _pers;nuverndarlaga_.    Um22.gr. a   MeWgreininnierlagttilaWtollstj;raverWigertskyltaWleggja20%lagtollaognnur T, aWflutningsgjldseminnflytjandahefWiboriWaWgreiWaengerWiekkivegnaYessaWhann  veittirangareWavillandiupplUsingarumtegund,magneWaverWmtivruviWinnflutning  eWa_upplUsingagjf_ԀinnflytjandahefuraWWruleytiveriWsvofttaWhrifhafihaftviW   lagningu.MeWkvWinuertluninaWbregWastviWYvaWYaWhefurreynstnokkuWalgengt  X aWvanhldhafaveriWaWgerWsgreinfyrirvrummeWfullngjandihttiviWinnflutning K #  aukYesssemnokkuWalgengteraWrangar_verWmtaupplUsingar_Ԁsugefnarupp.Slkar    athafnireWaeftiratvikum_athafnaleysi_Ԁerrefsivertskv.172.gr.lagannasvofremiaWsUnt    YykiaWslkurannmarkiviW_upplUsingagjf_ԀsafekkisetningieWafyrirst;rkostlegtgleysi.   Xr_snnunarkrfur_ԀsemYannigerulagWartollyfirvldhafagertYaWaWverkumaWflestum wO  tilvikumYykjaekkistandaefnitilYessaWltareynarefsingarfyrirannmarka_upplUsinga B  gjf_.Slk_refsiml_ԀerueinnigviWurhlutamikilbWifyririnnflytjendurogstj;rnvld._Tillg    unni_ԀerYvtlaWaWstuWlaaWrttri_upplUsingagjf_ԀogbasvoumhntanaaW_tollyfirvldum_   verWiunntaWleysarmlumervarWaslkaannmarkaeinfaldanog_skilvirkan_Ԁhtt.Hafi {  _upplUsingagjf_ԀveriWhaldinannmrkumgeturbeitinglagsannaWhvortfariWframviW nF tollafgreiWslueWaeftirhana,viWendurskoWunaWflutningsgjalda,sbr.111.og112.gr. 9 laganna.    0sWarimlsliWgreinarinnarergertrWfyriraWlagiWverWifelltniWurefinnflytjandifrir  rkaWYvaWhonumverWiekkikenntumannmarkaviW_upplUsingagjf_,aW;viWrWanleg r atvikhafi_hamlaW_ԀYvaWhannveittirttarupplUsingareWakmileiWrttinguframfriviW e= tollstj;ra.SlktereWlilegtendagetaannmarkar_upplUsingagjf_ԀveriW_afsakanlegir_ԀaWvissu 0 marki._NiWurfellingarheimildin_Ԁskirfyrirmyndtil3.mgr.108.gr._tekjuskattslaga_Ԁog5.mgr.  27.gr.lagaumvirWisaukaskatt.01.mgr.sbr.,_lokamlsliW_Ԁ2.mgr.,erkveWiWumhlutlga  byrgWinnflytjanda_upplUsingagjf_ԀendaberinnflytjandisjlfurbyrgW_upplUsingagjf_ i uminnflutning,_m.a._Ԁskv.20.,22.og32.gr.laganna,jafnvelY;tthannfeliWrumaWannast \4 hanasnuumboWi.lagyrWiYvvalltlagtinnflytjandajafnvelY;tthannteljisemdmi ' aW_tollmiWlari_ԀhafigertmistkviW_tollskUrslugerWina_.RtteraWtakaframaWlag  virWisaukaskatttelstekki_virWisaukaskattur_ԀogYvmyndastekki_innskattsrttur_Ԁvegna  greiWsluYess. `    TilaWtryggjaaWgreininverWiekkiskilinYannigaWYaWteljistskyltaWfellalagiWniWur S+! efeinhverannareninnflytjandiberbyrgWannmarkaviW_upplUsingagjf_ԀerlagttilaW " kveWiWverWimeWbeinumhttiumaWekkiskulifellalagniWuref_tollmiWlari_,seljandieWa # sendandivrutelstberabyrgWrangrieWa;fullngjandi_upplUsingagjf_.ErYannig_t.d._Ԁtt  $ viWaWYaWberiaWleggjalagiWinnflytjandaYrttfyriraW_tollmiWlari_Ԁteljistbyrgurskv. !W% 1.mgr.33.gr.laganna. J""&   kvrWunumbeitingulagser_kranleg_Ԁtiltollstj;raogframhaldiafYvtil_yfirskatta #' nefndar_ԀoggildaumYaWkvWi117.og118.gr.lagannaogkvWilaganr.30/1992,um #( _yfirskattanefnd_. $ )   Um23.gr. A&"+ U  kvWiWfjallarumgildistkuogYarfnastekkiskUringar.  '",