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ViW49.gr.lagannabtistnUmlsgrein,svohlj;Wandi:    _Skilyrtir_ԀvextireruYfyrstgjaldfranlegirYegarskilyrWitilgreiWsluYeirraeruuppfyllt. i VextirsemskuldarihefurvalumaWgreiWaeWagreiWaekkierugjaldfranlegirviWgreiWslu \4 aWuppfylltumskilyrWum1.mgr.1.tlul.31.gr. '   5.gr.     0staW_dagsetningarinnar_Ԁ?1.okt;ber 2.mlsl.6.mgr.51.gr.lagannakemur:1.n;v `  ember. S+!   6.gr. #    EftirfarandibreytingarverWa57.gr.blaganna:  $  (g00_ikmo"i0J"  i0J2g  a  .3  Ԉ0    eftirorWinu?affalla 1.mlsl.1.mgr.kemur:umfram100_millj_._kr_.i0J-݌!W% Ќ  "i0J"  i0Jq2g  b  .3  Ԉ0    A-liWur3.mgr.fellurbrott.i0Jq݌J""& Ќ    7.gr. #( n  EftirfarandibreytingarverWaA-liW68.gr.laganna: $ ) ! ! (g00"i0J"  i0J2g  a  .3  Ԉ0    0staW_tilvsananna_Ԁ?12.,13.eWa14.gr. 1.mlsl.7.mgr.kemur:4.eWa5.gr.i0J݌v%N!* Ќ  "i0J"  i0J2g  b  .3  Ԉ0    ViW8.mgr.btistnUr_mlsliWur_,svohlj;Wandi:HeimilteraWgeraaWfrtiltryggingar A&"+  greiWslu_ofgreiddra_Ԁ_barnab;ta_ԀgrundvellirlausnaeWakvarWanaerlendrad;mst;laeWa  '", _yfirvaldameWsttumgerWumfyrirYeimsemslenskarkiW&   hefuraWYj;WarttiogmeW ( lgumskuldbundiWsigtilaWviWurkenna.'(di0J2݌ Ќ    8.gr. a ?  EftirfarandibreytingarverWa2.mlsl.1.mgr.90.gr.laganna: T, ! ! (g00"i0J"  i0J2g  a  .3  Ԉ0    OrWin?meWsundurliWunumogskUringum fallabrott.i0J݌ Ќ  "i0J"  i0J2g  b  .3  Ԉ0    eftirorWinu?samt kemur:sundurliWunumeinstkumfjrhWumrsreikningsog.i0J݌ Ќ    9.gr.  X   ViW3.mgr.97.gr.lagannabtistnUrmlsliWur,svohlj;Wandi:Samagildirumheimildtil K #  endurkvrWunarskattsmakaaWilaogsamskattaWssambWaraWila,sbr.3.mgr.62.gr.,sem    leiWirafniWurstWumranns;knarembttisskattranns;knarstj;rarkisinseWahraWssak    s;knara.     10.gr. B    EftirfarandibreytingarverWa1.mgr.99.gr.laganna:     (g00"i0J"  i0J2g  a  .3  Ԉ0    0staW1.mlsl.komatveirnUirmlsliWir,svohlj;Wandi:NtelurskattaWiliskattsinneWa   skattstofn,Y.m.t.rekstrartpogvilnunskv.65.gr.,ekkirttkveWinnoggeturhannY {  senttilrkisskattstj;rarkstuddakru,skriflegaeWarafrna,Yvformisemrkis nF skattstj;rikveWur,studdanauWsynlegumggnum.KrufresturerYrrmnuWirtilviki 9 einstaklingaogeinnmnuWurtilvikilgaWilafrdagsetninguauglUsingarrkisskatt  stj;raumaWlagninguskv.1.mgr.98.gr.slokiW.i0J݌ Ќ  "i0J"  i0J[ 2g  b  .3  Ԉ0    0staWorWsins?tveggja 3.mlsl.kemur:Yriggja.i0J[ ݌r Ќ    11.gr. 0 ~!  ViW6.mgr.112.gr.lagannabtistnUrmlsliWur,svohlj;Wandi:Berieindagaupp  helgidageWaalmennanfrdagfristeindaginstavirkandageftir.    12.gr. \4 "  EftirfarandibreytingarverWa116.gr.laganna: '  (g00"i0J"  i0J#2g  a  .3  Ԉ0    0staWorWsins?fjrforrWi ogeftirorWinu?bera 1.mlsl.2.mgr.kemur:fjrrWi;  og:;skipta.i0J##݌ Ќ  "i0J"  i0J %2g  b  .3  Ԉ0    0staWorWanna?Eigendursameignarflags,semersjlfstWurskattaWili 2.mlsl.2. `  mgr.kemur:Flagsmennsemberabeina,;skiptaog;takmarkaWabyrgWskuld S+! bindingumflags.i0J %M%݌" Ќ  "i0J"  i0J&2g  c  .3  Ԉ0    3.mgr.fellurbrott.i0J&*'݌# Ќ  "i0J"  i0J'2g  d  .3  Ԉ0    0staWorWanna?lgtakhjYeim,sembyrgWberskatti,tiltryggingarYeimskttum   $ 5.mgr.kemur:aWfrhjYeimsembyrgWbergreiWsluskattatiltryggingarYeim !W% skattgreiWslum.i0J'(݌J""& Ќ  "i0J"  i0J)2g  e  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:i0J)*݌#' Ќ  0  0   v XeirsemberabyrgWskattgreiWslumskv.1.,2.og4.mgr.beraeinnigbyrgW #( greiWsludrttarvaxta,kostnaWaroglagssemlagteraWalskuldaraskv.108.og122.gr. $ ) ogskv.28.gr.lagaumstaWgreiWsluopinberragjalda,nr.45/1987.v%N!*   (g00'# A&"+   & ,  13.gr. ( -  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:    lagiskv.2.mgr.108.gr.skalekkibeittrinu2020efmliskattaWilavegnaYeirra  atvikasemerutilefniendurkvrWunar',(-skv.96.gr.hefurveriWvsaWtilrefsimeWferWarskv. a 110.gr. T,   EfmeWferWmlssemvsaWhefurveriWtilranns;knarlgregluskv.4.mgr.110.gr.lUkur  meWYvaWranns;knerhttYarsemsakarggnhafaekkiY;ttngjanlegtilkrueWavegna  YessaWYaWsemframerkomiWYykiraWranns;knlokinniekkingilegteWalklegttilaW   leiWatilsakfellingar,eWaefatvikineruafWrumstWumekkilengurtilranns;knarsem  X saknmhttsemi,erheimiltaWendurupptakarskurWumskattbreytingarvegnaatvikanna K #  ogbtalagivantaldaskattstofnaskv.2.mgr.108.gr.,endasrskurWurYarumkveWinn    uppinnansexmnaWafrlokummlsmeWferWarlgreglu.SamaviWefmlsmeWferWlUkur    meWfrvsunyfirskattanefndarvegnaYessaWskunauturhltirekkimlsmeWferWhennar,sbr.   4.mgr.110.gr.,eWansektarkvrWunareftirsektarboWskv.2.mgr.110.gr.,endasstaWa wO  skattaWilasemsakborningsfelldniWur.HeimildtillagsbeitingarsamkvmtYessumliW B  takmarkastekkiafkvWum97.gr.      kvWiYettatekurtilallramlasemekkihafaveriWtekintilrskurWarumendurkvrWun   viWgildistkulagaYessara. {    II.KAFLI 9  BreytinglgumumstaWgreiWsluopinberragjalda,  nr.45/1987,meWsWaribreytingum.   5  14.gr. r 5  ViW6.tlul.5.gr.lagannabtasttveirnUirmlsliWir,svohlj;Wandi:TilstaWgreiWslu e= skyldralaunasamkvmtkvWiYessutelstY;ekkisluhagnaWurafslenskumhlutabrfum 0 ogstofnbrfumskv.7.tlul.1.mgr.3.gr.lagaumtekjuskatt.TilstaWgreiWsluskyldralauna  samkvmtkvWiYessuteljastekkiheldurvaxtatekjurafskuldabrfumsemskrWeruhj  verWbrfamiWstWaWildarrkiEfnahags-ogframfarastofnunarinnarPars(OECD),aWildar i rkiEvr;pskaefnahagssvWisinseWaaWildarrkistofnsamningsFrverslunarsamtakaEvr;pu \4 eWaFreyjum,sbr.8.tlul.1.mgr.3.gr.smulaga. '   15.gr.  P9  0staWorWanna?skv.4.tlul.3.gr. 2.mlsl.4.mgr.9.gr.lagannakemur:skv.4.tlul. `  1.mgr.3.gr.lagaumtekjuskatt,7.tlul.YeirrarmlsgreinaraWYvervarWarsluhagnaWaf S+! slenskumhlutabrfumogstofnbrfumeWa8.tlul.YeirrarmlsgreinaraWYvervarWar " vaxtatekjurafskuldabrfumsemskrWeruhjverWbrfamiWstWaWildarrkiEfnahags-og # framfarastofnunarinnarPars(OECD),aWildarrkiEvr;pskaefnahagssvWisinseWaaWildar  $ rkistofnsamningsFrverslunarsamtakaEvr;pueWaFreyjum. !W%   16.gr. #' k<  EftirfarandibreytingarverWa6.mgr.12.gr.laganna: #( ! ! (g00"i0J"  i0J=2g  a  .3  Ԉ0    eftir1.mlsl.kemurnUrmlsliWur,svohlj;Wandi:VerWiumframhaldandiofnotkun $ ) pers;nuafslttaraWrWa,YrttfyrirtilkynningarYarum,skalrkisskattstj;ristWva v%N!* frekarinUtingupers;nuafslttarviWkomandistaWgreiWsluri,eftiratvikumbakfraYaW A&"+  semumframheimillinUtingunemurogtlaskilaskyldastaWgreiWsluskv.21.gr.i0J==݌ '", Ќ  _"i0J"  i0Jo@2g  b  .3  Ԉ0    0&   staWorWanna?Tilkynninguumslkt 2.mlsl.kemur:llumtilkynningumum ( nUtingu_pers;nuafsltti_.'( Ai0Jo@@݌ Ќ    17.gr. a 'B  ViW21.gr.lagannabtistnUr_mlsliWur_,svohlj;Wandi:Xskalrkisskattstj;ritla_skila T, skylda_ԀstaWgreiWslu_launagreiWenda_Ԁs_pers;nuafslttur_Ԁ_launamanna_ԀranglegakvarWaWur,aW  undangengnumtilkynningumYarum,sbr.12.gr.    18.gr.  X \D  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: K #    lagiskv.1.og2.mgr.28.gr.skalekkibeittrinu2020efmli_skattaWila_ԀvegnaYeirra    atvikasemerutilefni_endurreiknings_Ԁskv.8.mgr.28.gr.hefurveriWvsaWtil_refsimeWferWar_    samkvmtkvWum31.gr.     EfmeWferWmlssemvsaWhefurveriWtilranns;knarlgregluskv.4.mgr.31.gr.lUkur wO  meWYvaWranns;knerhttYarsem_sakarggn_ԀhafaekkiY;ttngjanlegtilkrueWavegna B  YessaWYaWsemframerkomiWYykiraWranns;knlokinniekkingilegteWalklegttilaW    leiWatil_sakfellingar_,eWaefatvikineruafWrumstWumekkilengurtilranns;knarsem   _saknm_Ԁhttsemi,erheimiltaW_endurupptaka_ԀrskurWum_skattbreytingar_Ԁvegnaatvikanna {  ogbtalagi_vantalda_Ԁ_skattstofna_Ԁskv.1.og2.mgr.28.gr.,endasrskurWurYarum nF kveWinnuppinnansexmnaWafrlokummlsmeWferWarlgreglu.SamaviWefmlsmeW 9 ferWlUkurmeWfrvsun_yfirskattanefndar_ԀvegnaYessaW_skunautur_Ԁ_hltir_ԀekkimlsmeWferW  hennar,sbr.4.mgr.31.gr.,eWan_sektarkvrWunar_Ԁeftir_sektarboW_Ԁskv.2.mgr.31.gr.,enda  sstaWa_skattaWila_Ԁsem_sakbornings_ԀfelldniWur.Heimildtil_lagsbeitingar_ԀsamkvmtYessum r liWtakmarkastekkiafkvWum8.mgr.28.gr. e=   kvWiYettatekurtilallramlasemekkihafaveriWtekintilrskurWarum_endurkvrWun_ 0 viWgildistkulagaYessara.    III.KAFLI i  BreytinglgumumstaWgreiWsluskatts_fjrmagnstekjur_, \4 nr.94/1996,meWsWaribreytingum.  ' 19.gr.  N  ViW2.mgr.3.gr.lagannabtistnUr_mlsliWur_,svohlj;Wandi:SuhlutabrfsemarWurer  greiddurafvrslu_innlends_Ԁ_fjrmlafyrirtkis_,vegna_rafrnnar_Ԁskrningar& a _hlutabrfanna_ `  skipuleganmarkaW,hvlirskyldatilaWdragastaWgreiWsluafarWiogskilarkissj;W S+! viWkomandi_fjrmlafyrirtki_.'aQ "   20.gr.  $ NR  0staWorWanna?aWilasem_samskattaWir_Ԁeruskv.55.gr. 3.mgr.4.gr.lagannakemur: !W% flagaskv.1.tlul.1.mgr.2.gr. J""&   _IV_.KAFLI #(  Breytinglgumum_tryggingagjald_,nr.113/1990, $ ) meWsWaribreytingum.  v%N!* 21.gr. A&"+ nS  0staW_dagsetningarinnar_Ԁ?1.okt;ber 6.mgr.12.gr.og16.gr.lagannakemur:1.n;v  '", ember. '#- Ї  V.KAFLI (  Breytinglgumum_fjrsUsluskatt_,nr.165/2011,meWsWaribreytingum.   22.gr.  KU  0staW_dagsetningarinnar_Ԁ?1.okt;ber 6.mgr.10.gr.og3.mlsl.2.mgr.11.gr.laganna a kemur:1.n;vember. T,   _VI_.KAFLI   BreytinglgumumRkistvarpiW,fjlmiWil_almannaYgu_,   nr.23/2013,meWsWaribreytingum.   X W  23.gr. K #  X  0staW_dagsetningarinnar_Ԁ?1.okt;ber 3.og4.mlsl.3.mgr.14.gr.lagannakemur:    1.n;vember.      _VII_.KAFLI wO   BreytinglgumumvirWisaukaskatt,nr.50/1988,meWsWaribreytingum.  B  24.gr.     Y  OrWin,,tileinsrssenn 4.mlsl.2.mgr.24.gr.lagannafallabrott.     25.gr. nF xZ  EftirfarandibreytingarverWa25.gr.laganna: 9 ! ! (g00"i0J"  i0J[2g  a  .3  Ԉ0    0staWorWanna?Hannskalrannsaka_virWisaukaskattsskUrslur_ԀogleiWrttaYr 1.mlsl.  2.mgr.kemur:Rkisskattstj;riskalleiWrtta_virWisaukaskattsskUrslur_.i0J[[݌ Ќ  "i0J"  i0J]2g  b  .3  Ԉ0    1.mlsl.3.mgr.fellurbrott.i0J]]݌r Ќ  "i0J"  i0J^2g  c  .3  Ԉ0    0staWorWsins,,skUrsluna 2.mlsl.3.mgr.kemur:skUrsluYarsem_innskattur_Ԁertalinn e= hrrien_tskattur_.i0J^^݌0 Ќ    26.gr.  O`  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: i   lagiskv.1.og2.mgr.27.gr.skalekkibeittrinu2020efmli_skattaWila_ԀvegnaYeirra \4 atvikasemerutilefni_endurkvrWunar_Ԁskv.26.gr.hefurveriWvsaWtil_refsimeWferWar_Ԁskv. ' 41.gr.    EfmeWferWmlssemvsaWhefurveriWtilranns;knarlgregluskv.4.mgr.41.gr.lUkur  meWYvaWranns;knerhttYarsem_sakarggn_ԀhafaekkiY;ttngjanlegtilkrueWavegna `  YessaWYaWsemframerkomiWYykiraWranns;knlokinniekkingilegteWalklegttilaW S+! leiWatil_sakfellingar_,eWaefatvikineruafWrumstWumekkilengurtilranns;knarsem " _saknm_Ԁhttsemi,erheimiltaW_endurupptaka_ԀrskurWum_skattbreytingar_Ԁvegnaatvikanna # ogbtalagi_vantalda_Ԁ_skattstofna_Ԁskv.1.og2.mgr.27.gr.,endasrskurWurYarum  $ kveWinnuppinnansexmnaWafrlokummlsmeWferWarlgreglu.SamaviWefmlsmeW !W% ferWlUkurmeWfrvsun_yfirskattanefndar_ԀvegnaYessaW_skunautur_Ԁ_hltir_ԀekkimlsmeWferW J""& hennar,sbr.4.mgr.41.gr.,eWan_sektarkvrWunar_Ԁeftir_sektarboW_Ԁskv.2.mgr.41.gr.,enda #' sstaWa_skattaWila_Ԁsem_sakbornings_ԀfelldniWur.Heimildtil_lagsbeitingar_ԀsamkvmtYessum #( liWtakmarkastekkiafkvWum6.mgr.26.gr. $ )   kvWiYettatekurtilallramlasemekkihafaveriWtekintilrskurWarum_endurkvrWun_ v%N!* viWgildistkulagaYessara. A&"+    '",   &   _VIII_.KAFLI (  Breytinglgumum_vrugjald_Ԁaf_kutkjum_,eldsneytio.fl.,  nr.29/1993,meWsWaribreytingum.   j  27.gr. a k  OrWin?nr.50/1987,o.fl. 1.gr.lagannafallabrott.'(j T,   28.gr.  l  EftirfarandibreytingarverWa5.gr.laganna:   ! ! (g00"i0J"  i0Jm2g  a  .3  Ԉ0    Tilvsunin?skv.56.gr._umferWarlaga_,nr.50/1987 b-liW3.mgr.fellurbrott.i0Jmm݌ X Ќ  "i0J"  i0J!o2g  b  .3  Ԉ0    OrWin?samkvmtreglugerWsemsettergrundvelli56.gr._umferWarlaga_,nr.50/1987  K #  c-liW3.mgr.fallabrott.i0J!oNo݌   Ќ    29.gr.   p  Tilvsunin?nr.50/1987 1.mgr.8.gr.lagannafellurbrott. wO    30.gr.    Vq  Tilvsunin?nr.50/1987 1.mgr.9.gr.lagannafellurbrott.     31.gr. nF q  2.mgr.27.gr.lagannafellurbrott. 9   32.gr.  tr  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: r _vr$j~1P p]@@@5,"" d o?E#eP P ek_  XrttfyrirkvWi3.tlul.1.mgr.3.gr.skalrinu2020lkkaskrWalosun_hsbla_Ԁum e= 40%,enY;aWhmarkiniWur150g/km,Wurentil_lagningar_Ԁ_vrugjalds_Ԁkemur,hafilosun 0 einvrWunguveriWskrWsamkvmt_samrmdu_Ԁ_pr;funaraWferWinni_.XettakvWiaWeinsviW  ef:  ! ! (g00"i0J"  i0Jv2g  a  .3  Ԉ0    kutkierskrWsembifreiW_kutkjaskr_,sbr.9.tlul.1.mgr.3.gr._umferWarlaga_, i nr.77/2019,i0Jv w݌\4 Ќ  "i0J"  i0J}x2g  b  .3  Ԉ0    kutkifellurflokk_hsbla_ԀeWa_hsbifreiWa_ԀsamkvmtkvWum_umferWarlaga_,nr. ' 77/2019,ogreglugerWasemsettarerumeWstoWYeimogi0J}xx݌ Ќ  "i0J"  i0Joz2g  c  .3  Ԉ0    kutkiteldistgrindskilningih-liWar2.tlul.4.gr.efYaWvrinyfirbyggingartil  _bstaWarnota_ԀmeWborWumogstum,_rmstWi_,_eldunaraWstWu_,o.fl.i0Jozz݌`  Ќ   (g00^v  _IX_.KAFLI "  Breytinglgumum_aukatekjur_Ԁrkissj;Ws,nr.88/1991, # meWsWaribreytingum.   $ 33.gr. !W% |  EftirfarandibreytingarverWa1.mgr.10.gr.laganna: J""& ! ! (g00"i0J"  i0J2g  a  .3  Ԉ0    undanorWinu?_lknaritara_ 12.tlul.kemur:_heilbrigWisgagnafrWinga_Ԁog.i0JI݌#' Ќ  "i0J"  i0J2g  b  .3  Ԉ0    ViWbtistnUrtluliWur,46.tlul.,svohlj;Wandi:Leyfitil_heyrnarfrWinga_.i0JĀ݌#(    $ )   & X  X.KAFLI ( 34.gr.   Breytinglgumumumhverfis-og_auWlindaskatta_,  nr.129/2009,meWsWaribreytingum.  a   eftir15.gr.lagannakemurnUgrein,15.gr.a,semorWastsvosamtfyrirsgn: T,   _EndurgreiWsla_Ԁvegnatflutnings.    Xegarsannanlegaerfluttrlandi_floruW_Ԁ_gr;Wurhsalofttegund_Ԁskv.13.gr.,semskattur  varsannanlega'X(greiddurafviWinnflutning,geturskattskylduraWilis;ttumendurgreiWslu   YeimskattihafiekkiliWiWmeiraen12mnuWirfrtollafgreiWsluhennar,frogmeW1.janar  X 2020. K #    AWilisem;skarendurgreiWsluskv.1.mgr.skal,innansexmnaWafrYvaWvaraerflutt    rlandi,skjaumendurgreiWslusrstakriskUrslutil_tollyfirvalda_,YvformisemYau    kveWa,Yarsem_m.a._Ԁerutilgreind_tollskrrnmer_Ԁ_floraWrar_Ԁ_gr;Wurhsalofttegundar_,s   _kl;afjldi_ԀsemflutturvarinnundirYvnmeriogfjrhWYessskattssemsannanlegavar wO  greiddurviWinnflutningviWkomandivru.LeggjaskalframYrupplUsingarogggnsem B  nauWsynlegerutilafgreiWsluums;knar,svosemstaWfestingu_tollyfirvalda_Ԁinn-ogtflutn    ingiogstaWfestingugreiWslu_skattsins_.     FjrhWsems;tterumendurgreiWsluhverjusinniskalveraaWlgmarki10.000_kr_. {  Fallisttollyfirvldums;kninanfrekariskUringaskal_endurgreiWsla_ԀfaraframeigisWar nF en30dgumeftiraWums;knerlgWfram,endahafifullngjandiupplUsingarogggnfylgt 9 henni.    35.gr. r 0  LgYessiWlastYegargildi. e=   kvWi4.og6.gr.komatilframkvmdaviWlagninguopinberragjaldarinu2020 0 vegnateknarsins2019.    kvWi14.!17.gr.komatilframkvmdaviWstaWgreiWsluopinberragjaldarinu2020.