WPCE 2 ZB|Thorshamar 3h Lausaskjolo4 PC&PLET2Smtt (Times Roman 10,6 pt).$ b4 PC HAU2Haus #1 fyrir skjalaritun.= 6&>  ?   +l2  P    o4 PC 2 t;^HAU3Haus #2 fyrir skjalaritun.T  1989. ! 1059 r fr stofnun AlYingis. 112. l?ggjafarYing. ! . ml. LET6Venjulegt 4 (Times Roman 14,0 pt).$$ p4 P C  p4 P C FEGRFegrar Yingskjal. gP  UPPSUppskrif. 2W p?X ( (/LIN2Setur l1nuh%W og l1nubil f/skjalaritun. MLSSetur "[ ml]" utan um mlsnCmer.DSK4Dlksk.gr. fyrir skjalaritun (YCs. kr.). "DSK5Dlkask.gr. fyrir skjalaritun (t?ludlkar). *l2"2  h) h  LET8St%rra (Times Roman 18,0 pt). $$ "4 PC  "4 PC SP2Spss1ur (v=2,30 h=4,90) f/skjalaritun.  ? ? SP4Spss1ur (e=1,40 n=6,40) f/skjalaritun.   LET1Sm%rra (Times Roman 9,0 pt).$$ S4 PC  S4 PC 2 k ( 3LET7St;rt (Times Roman 16,0 pt).$$ 4 PC  4 PC LET9St%rst (Times Roman 30,0 pt).$ $ 94 PC  94 PC DSK2Dlkaskilgreining fyrir skjalaritun.!"+l2 LET5Venjulegt 3 (Times Roman 13,0 pt).$#$$ Cx4 PC  Cx4 PC 2I!!&GbPAP1Papp1rstegund A4 (210 x 295).%& 6&Plus/IINT/IINTX PAP2Papp1rstegund Crown (185 x 248).'( -$"Crown LET0Sm%st (Times Roman 8,0 pt).$)*$ dJ4 PC  dJ4 PC /GSGreinarskil. +, 2Ch{{^X/KHKaflahaus. -. ) Ã /I1AWalliWur.#/0@ ؃/I2UndirliWur.512  ` @ ؃/ULUndirliWur.342AXubls/LIAWalliWur.56/I3InnstiliWur.G78  `   @ h#؃/KAKafli. 9: )/BRkv%Wi. ; < ) Ã  24bs x!bM"/KGKaflagreinarnCmer. => )GLEIGleitt letur. ?@ d d /GNGreinarnCmer.! AB )FORSForseti gj?rir kunnugt."CD7 p4 PC  nd F dJ4 PC ORSETI  p4 PC 0 dJ4 PC SLANDS  b4 PC gj?rirkunnugt: p4 P C  nd 27#if$x%G&?/UFUndirfyrirs?gn.# EF )ÃX(T2X)ttir Yrj punkta fyrir skjalaritun.$GH UP UP DS1Tveir dlkar fyrir skjalaritun.%IJ X XDS2Xr1r dlkar fyrir skjalaritun.&KL}x}x29 '^i(x)?*hNIVSNiWurskrif.'MNTELJStillir teljara 1 broti (fyrir 10.6 pt).(O P   NEFNStillir nefnara 1 broti (fyrir 10.6 pt).)QR      ! SP5Spss1ur (v=3,60 h=3,60) f/skjalar (s)rprent)*ST ?  2$+hk ,( -!."SP6Spss1ur (e=1.40 n=4.60) f/skjalar (s)rprent)+UV } DSK3Dlkaskilgreining fyrir skjalaritu (s)rprentun).,WXj * LET4Venjulegt 2 (Times Roman 12,0 pt).-$YZ$ o4 P!C  o4 P"C HAU5Haus fyrir dagskrgerW..,[\ b4 P#C    } & 2N)/Q$0($1&2(LET3Venjulegt 1 (Times Roman 11,2 pt)/$]^$ b4 P$C  b4 P%C DSK6Dlkaskrgr. f. skjalar. (st;rir t?luliWir)0_`qJy  HAU4Haus fyrir skjalaritun (s)rprentun).1=ab 6&>    } j *  P&    o4 P'C Default Para2$cd$ XN\  P(  XN\  P) 2E0)o4 PC&P=4 `Times Roman&b4 PCP;4 `Times Romanb4 PCP;4 `Times RomanPP`Xo4 PC&P=4 `Times Roman&PP`Xo4 PC&P=4 `Times Roman&b4 PCP;4 `Times Romanb4 PCP;4 `Times Romanp4 P CP<4 `Times Romanp4 P CP<4 `Times Romanp4 P CP<4 `Times Romano4 P C&P=4 `Times Roman&&G\  P &P34 `TimesRoman&&G\  P&P;4 `TimesRoman&"4 PCRP;4`R"4 PCRP;4`RS4 PCP74 `*Times New Roman (TT)S4 PCP74 `*Times New Roman (TT)4 PCP;4 `*Times New Roman (TT)4 PCP;4 `*Times New Roman (TT)94 PCFP>4`F94 PCFP>4`FCx4 PCXP<4 `*Times New Roman (TT)XCx4 PCXP<4 `*Times New Roman (TT)XdJ4 PCP84 `Times RomandJ4 PCP84 `Times Romanp4 PCP<4 `Times RomandJ4 PCP84 `Times Romanp4 PCP<4 `Times RomandJ4 PCP84 `Times Romanb4 PCP;4 `Times Romanp4 P CP<4 `Times Romano4 P!C&P=4 `Times Roman&o4 P"C&P=4 `Times Roman&b4 P#CP;4 `Times Romanb4 P$CP;4 `Times Romanb4 P%CP;4 `Times RomanP&P`Xo4 P'C&P=4 `Times Roman&XN\  P(XP\  `&Times New RomanXXN\  P)XP\  `&Times New RomanX2EE3oIS LET2  b4 PC  HAU2  6&>  ? ?   +l2  P    o4 PC  b4 PC  ? ? +l2  b4 PC  ? ? +l2  HAU3 1989. ! 1059 r fr stofnun AlYingis. 112. l?ggjafarYing. ! 56HAU3. ml. LET6 p4 P C  Ed.  308. L?g LET6 o4 P C ۃ  FEGR  gP    r um breytingu  l?gum nr. 83/1984, um erfWafjrskatt.   (Afgreidd fr Ed. 13. des.) " &G\  P  1. gr. + 2. mgr. 1. gr. laganna orWist svo: + Af ?llum fasteignum h)r  landi, sem eigendaskipti verWa aW  grundvelli l?gerfWa, br)ferfWa eWa fyrirframgreiWslu arfs, skal greiWa skatt eftir l?gum Yessum n tillits til Yess hvar aWilar aW rWst?funinni eru bCsettir. "2. gr. + ViW b%tist nU grein er verWi 25. gr., svohlj;Wandi: + R1kisstj;rninni er heimilt aW gera samninga viW stj;rnir annarra r1kja um gagnkv%mar 1vilnanir  erfWafjrskatti erlendra og 1slenskra skattaWila sem eftir gildandi l?ggj?f r1kjanna eiga aW greiWa skatt af s?mu eignum b%Wi  0slandi og erlendis. + Enn fremur er r1kisstj;rninni heimilt aW gera samninga um gagnkv%m upplUsingaskipti og um innheimtu erfWafjrskatts viW ?nnur r1ki. + NC er eigi fyrir hendi samningur viW annaW r1ki um aW komast hj tv1sk?ttun verWm%ta sem l?g Yessi taka til og skattaWili, sem skattskyldur er h)r  landi skv. 1. gr. laganna, greiWir til opinberra aWila 1 ?Wru r1ki skatta af s?mu verWm%tum sem skattskyld eru h)r  landi og er skiptarWanda Y heimilt samkv%mt ums;kn skattaWila aW l%kka erfWafjrskatt hans h)r  landi meW hliWsj;n af Yessum skattgreiWslum hans. "3. gr. + L?g Yessi ?Wlast gildi 1. janCar 1990.  &G\  P .