WPC1D +n\|<>M<ڛܒ(M?44_tϐC aSBu{Iq&QW? X*hpd6-MҝRn cS/E0Vߚ'Nmk|vS8bjfhѩevOٴFwʬM@t1 jj7jS5#/+jp{pQc~=VkJ鲤ֆc*r6ސcz^SI*neH|K2+d`"d>vݘұ4q~tw|miír+ cn#pU+& m0y>#ގ< `*T,~(\f\|w@9,]Sθ`ғa|D`7ƾFdp1ib}fѩk7@XGRG7!iQó/z| ^g!1']Ba..X:U8Nn % 0 #!sRE mw@4AUdzzzzzzzz  B D3 B7 B7# AZ 0 D3 D+ 0K"m Ai3 0i A/ AQ 0D  D3 BD D3a B D3 B D3 B4 D/Q D3 B* D3 B* C: CT Cn C C C C C C ! C$! C>! CX!X!Nr! AYt! 0! 0$ 0h% 0T& 0@' B/) 07)U:************** 0?*?*?*?*?*?*?*?* 0 , 0.1 022 0F04UNv4 AM4 AK5\5\5\5\5 0J"6 AMl6l6l6l66 0D7 AK7 AS8 Aa8 A 9 A}9 C00: A}`: 0:::: 0< 0;> 0N? 0<A 0XBXBXBXBXBXBXBXBXBXBXB^ %D(9 Z6Times New Roman Regular($TRW6&A43'6&A43'T ? 0?vvbX0#gPdd  8dd8ISUS.,    Thorshamar 3h Lausaskjol>tt>0W:\corel8\template\customwp\a_wp8_is.wptU MMM !"#$%&EF%Fil`3|x&  A    byrja dWXWX'dxd3+0 d d d3+0 d d d^Z]\ I&mage <=8C HKKKK(3Y5$ !cTRW6&A4X3' Letter6&A43'T ? 0?vvbX0#gPdd  8dd8ISUS.,     UUUU'dxd'dxd( $ Figure  1  Level 1Level 2Level 3Level 4Level 5aZ[Inline Te&xt" <<C(3Y5$ !cTRW6&A4X3' Letter6&A43'T ? 0?vvbX0#gPdd  8dd8ISUS.,     ݀Level 1Level 2Level 3Level 4Level 5Zy  <<= 8Cd`Ze[C<<CLevel 1Level 2Level 3Level 4Level 5($$   1   jjjj'dxd  dllll'dxdP Pdnnnn'dxd dpppp'dxd dll' dxdssss'dxd&0 d duuuu'dxd&P d dd ddd(d2d  Rkisskattstj;riskalbirtakvarWanirogniWurstWursemframkomalitumsamkvmtlgumYessumaWYvleytisemYrhafaalmennaYUWingu.  9.##gr.  RWherraerheimiltaWsetjannarireglurumframkvmdlagaYessara.  10.gr.  LgYessiWlastYegargildi.@ #dgPAthugasemdirviWlagafrumvarpYetta.#gPdԈ a4   MeWfrumvarpiYessuerlagttilaWtekiWverWiuppnUmlisemveriWhefurgildandingrannalndumokkarumrabiloglUturaWheimildskattyfirvaldatilaWgefafyrirframbindandilitskatt$a$mlum.GerterrWfyriraWskattaWilargeti;skaWeftirYvviWrkisskattstj;raaWhanngefibindandilitumskattaleghriffyrirhugaWrarWstafanaskattaWilaogYannigfengiWrYvskoriWfyrirframhverniglagningskattstj;ramuniverWa.MeginmarkmiWfrumvarpsinseraWaukarttarryggiskattaWilameWYvaWtryggjaYeimleiWtilaWffyrirframrYvskoriWhvernigskattlagningverWur,svoYeirgetitekiWkvarWaniroggertrWstafanirgrundvelliYeirraupplUsinga.AWaukierYessvnstaWrrWiYettaleiWitilfrrigreiningsmlasWaristigum,Y.e.fyriryfirskattanefndogd;mst;lum.  FrumvarpYetta,semunniWvarfjrmlarWuneytinu,eraWmestuleytisniWiWaWdanskrifyrirmyndenDanirsettufyrstlgumYettarrWiriW1982.NefndvegumfjrmlarWherra,semeigastifulltriFlagslggiltraendurskoWendaogfulltriLgmannaflagsinssamtrkisskattstj;raogfulltrumrWuneytisins,hefurfjallaWtarlegaumefnifrumvarpsinsnokkrumfundumsnum.Ersamkomulagnefndinniumefnifrumvarpsins.JafnframternefndinaWskoWaatriWisemsnertamlsmeWferWogmlshraWafyriryfirskattanefndogfrestunrttarhrifumrskurWanefndarinnar,hugmyndirumumboWsmannskattgreiWendaogskipulagskattkerfisins.XerveriWaWskoWaviWurlagakvWiskattalaga.ErgertrWfyriraWnefndinleggiframfrumvrpyfirstandandiYingieWahaustYingiumbreytingarsemhntelurnauWsynlegar. r)E%/   Fyrirframbindandilitrkisskattstj;raerviWb;tviWaWraupplUsingagjfinnanskattkerfisins.NnaerugefintUmislitumtlkanirlgumogreglugerWum,aukYesssemslkarupplUsingarkomaframleiWbeiningarritumrkisskattstj;ra.FyrirframbindandiliteruhinsvegarannarseWlisenframangreindupplUsingagjfoghafavWtkarirttarhrif.AfYeimskumerugerWarrkarikrfurumformogefniYeirra.  BindandilitverWaafmrkuWviWskattaoggjldsemeruvaldsviWiskattstj;raogfallaundirrskurWarvaldyfirskattanefndar.FyrirspurnirumlagningubifreiWagjalda,tollaogfasteignaskatta,svodmisutekin,fallaYvutanfrumvarpsinsYarsemYessirskattareruekkivaldsviWiskattstj;ra.EkkierheldurhgtaW;skalitsumlkkuntekjuskattsstofniskv.66.gr.laganr.75/1981eWakvrWunumheimilisfestiskv.1.gr.laganna,YarsemslkarkvarWanirskattstj;raeruekkikranlegartilyfirskattanefndar.  0frumvarpinueruaWaukisettnnurskilyrWiYessaWbindandilitverWiltiWuppi.FyrirspurnverWuraWbeinastaWtiltekinnifyrirtlanskattaWilaumrWstafanir,semekkihefurYegarveriWrWist,YarsemYvernnarlUstaWhverjufyrirspurninbeinist.Bindandilitrkisskattstj;ramunuaWlkumnUtastbestYeimtilvikumYegarlitamllUturaWtlkunfl;kinnaeWa;lj;srakvWalagaeWareglugerWafremurent.d._matskenndum_ԀatriWum,svosemmativerWmtumeigna,eWasnnunarfrsluumstaWreyndirmls.AukYessverWurfyrirspurninaWsnertaverulegafjrhag%s%legahagsmuniskattaWila.  GerterrWfyriraWallirskattaWilargeti;skaWbindandilitsrkisskattstj;ra.FyrirspurninverWurhinsvegaraWvarWa_litsbeiWanda_Ԁsjlfan,Y.e.ekkierhgtaW;skaeftirafstWurkisskattstj;raumrWstafanirsemeinhverannarhefurhyggjuaWgera.SvosemWurergetiWerheldurekkigertrWfyrirYvaWhgtverWiaWspyrjaalmenntntengslaviWraunverulegttilvik.AWsjlfsgWugetalgmenn,endurskoWendurogaWriraWilar;skaWbindandilitsfyrirhndumbj;Wendasinna,efframangreindskilyrWierufyrirhendi.  GerterrWfyrirYvaWhgtverWiaWkrabindandilitrkisskattstj;ratilyfirskattanefndarsamahttogrskurWiskattstj;raogrkisskattstj;ra.Gildalgnr.30/1992,umyfirskattanefnd,umkrurvegnabindandilita.  Bindandilitrkisskattstj;raskululgWtilgrundvallarskattlagningu_litsbeiWanda_.litiWerhinsvegarekkibindandifyrirskattyfirvldvarWandiskattlagninguWrumtilvikum,Y.e.viWkvrWunumskattannarsaWilaeWaviWskattlagningu_litsbeiWanda_,undirWrumkringumstWumenYeimsemvoruforsendalit&i&sins.XaWfereftiralmennumreglumumhrifstj;rnvaldskvarWana,fordmisgildirskurWayfirskattanefndarogniWurstWud;mst;lahvertgildibindandilitrkisskattstj;raermlumsemvarWaaWraaWilaeWannuratvikenYausemlitiWsnUstum.  GerterrWfyriraWlagtverWisrstakt&  ԀgjaldfyrirbeiWniumbindandilit.XvertlaWaWstandastraumafYeimkostnaWisemrki'#/sskattstj;rimunhafaafgerWslkralita.AWaukiergjaldtakaalmennttalintilYessfallinaWkomavegfyriraW;skaWverWilitamlumsemhafa& a ;verulegaYUWingufyrirskattaWilaeWavarWaatviksemekkieruaWfullufyrirsWYegarfyrir'a 0spurnerlgWframogjafnframtstuWlaaWYvaWfyrirspurnirsuvelundirbnar.@ AthugasemdirviWeinstakargreinarfrumvarpsins. #(   Um1.gr.=2  0YessarigreinerlUstskilyrWumsembeiWniumbindandilitYarfaWfullngjatilYessaWhgtsaWltauppibindandilit.01.mgr.erskiliWaWmliWgetivarWaWverulegahagsmuniYesser;skarlits.HrerfyrstogfremstttviWverulegafjrhagslegahagsmunitengda_rlausnarefninu_Ԁsemspurterum.HinsvegarerekkitilokaWaWrkisskattstj;rigetiltiWuppibindandilitY;ttekkisuverulegirfjrhagslegirhagsmunirbundnir_rlausnarefninu_Ԁsemslku,t.d.effyrirsWarerufleirirWstafanirsamaaWilaverWiniWurstaWarkisskattstj;rajkvW.0smu r)E%/  S  A     mlsgreinkemurframaWlitrkisskattstj;ragetivarWaWlitamlsemsnertalagninguskattaoggjaldasemeruvaldsviWiskattstj;raeWarkisskattstj;raogfallaundirrskurWarvaldyfirskattanefndar.  02.mgr.kemurframaWekkishgtaW;skabindandilitsumrWstafanirsemYegarhafaveriWgerWar.MegintilgangurmeWlgfestingufrumvarpsYessaeraWkomaf;trrWierYj;nihagsmunumYeirrasemYurfaaWfrYvskoriWfyrirframhvernigskattlagninguverWihttaWundirnnargreindumkringumstWum.EWlimlssamkvmtverWurYvaW;skalitsWurenrWstafanirerugerWar.AWWrumkostiergertrWfyriraWkvrWunskattyfirvaldaumskattlagninguberiaWmeWvenjulegumhtti,Y.e.viWlagningu.  Um2.gr.!9  0YessarigreinermltfyrirumformskilyrWibeiWnaumbindandilit.BeiWniumbindandilitskalveraskriflegogsendrkisskattstj;rameWngjanlegumfyrirvaratilaWunntsaWgefalitWurenrWstfun,semfyrirspurninlUturaW,ergerW.EkkierusettnkvmtmamrkhvaWYettavarWar,endarWstYaWafeWlimlsogatvikumhverjusinnihvenrmgulegterfyrir_litsbeiWanda_ԀaW;skalitsogjafnframthvelangantmatlamaWrkisskattstj;riYurfitilsvara.  AlmenntmgerarWfyriraWafgreiWslalitagangihrattfyrirsighjrkisskattstj;raendaskulufylgjabeiWninnillggnsemmliskiptaogfullngjandi_atvikalUsing_,sbr.2.mlsl.1.mgr.SggnumfttergertrWfyrirYvaWrkisskattstj;ribeiniYvtil_litsbeiWanda_Ԁsvoflj;ttsemunnteraWaflafrekarigagnainnantiltekinsfrests.BeristekkiumbeWinggnmeturrkisskattstj;rihvorthgtsaWveitalitumhlutafyrirspurnarinnareWavsarhennifrheild.  03.mgr.ergertrWfyriraWbeiWniumbindandilitteljistsjlfkrafafallinrgildiefrWstafanirsembeiWninlUturaWerugerWareftiraWbeiWninersendrkisskattstj;raogWurenbindandilitliggurfyrir.  Um3.gr.?  01.mgr.greinarinnarerkveWiWummlshraWa.Fyrirframbindandilitrkisskattstj;rasamkvmtYessufrumvarpierYesseWlisaWYaWkemuraWtakmrkuWugagniefYaWerekkiltiWuppiinnanskammstmaeftiraWYesser;skaW.ErfitterhinsvegaraWlgbindakveWinntmafrestYessusambandiYarsemmlgetaveriW_misfl;kin_Ԁogumfangsmikil.XversleiWfarinhraWsetjaalmenntkvWiumaWrkisskattstj;riskuliltauppilitsvoflj;tt& , semunnter.GreinYessiersambrilegkvWumstj;rnsUslulagaummlshraWaenerhrsettframtilaWundirstrikamikilvgiskj;trarlausnaYessaramla.',A  02.mgr.erkveWiWumheimildrkisskattstj;ratilaWhafnabeiWniumbindandilit.HeimildYessaverWuraWskUrameWhliWsj;nafYvaWlitrkisskattstj;raerbindandiogYvertlaWaWveragrundvllurskattlagningarsWar.HonumerYvhvorkirttnskyltaWltauppibindandilit,Y;ttnnurskilyrWilagannasuuppfyllt,efhanntelursigekkigetabyggtlitsittYeim_atvikalUsingum_Ԁsemfyrirhendieru.XautilvikgetakomiWuppefbeiWninerekkingjanlegvelrgarWigerW,_atvikalUsing_Ԁ;lj;seWa;vissaerumnnuratviksemhafahrifniWurstWumls.  Um4.gr.mE  _0_Ԁ_grein_Ԁ_Yessari_Ԁ_er_Ԁ_kveWiW_Ԁ__Ԁ_um_Ԁ_aW_Ԁ_rkisskattstj;ri_Ԁ_skuli_Ԁ_senda_Ԁ_lit_Ԁ_sitt_Ԁ_bWi_Ԁ_til_Ԁ_Yess_Ԁ_skattstj;ra_,_sem_Ԁ_kemur_Ԁ_til_Ԁ_meW_Ԁ_aW_Ԁ_byggja_Ԁ_kvrWun_Ԁ_um_Ԁ_skattlagningu_Ԁ__Ԁ_litinu_Ԁog_litsbeiWanda_.GerterrWfyriraWlitrkisskattstj;raverWivalltrkstutt.  _Um_Ԁ5._gr_.lJ  _0_Ԁ_Yessari_Ԁ_grein_Ԁ_er_Ԁ_kveWiW_Ԁ__Ԁ_um_Ԁ_kruheimildir_Ԁ_og_Ԁ_mlskotsrtt_._Gert_Ԁ_er_Ԁ_rW_Ԁ_fyrir_Ԁ_aW_Ԁ_litsbeiWandi_Ԁ_geti_Ԁ_krt_Ԁ_lit_Ԁ_rkisskattstj;ra_Ԁ_til_Ԁ_yfirskattanefndar_Ԁ__Ԁ_sama_Ԁ_htt_Ԁ_og_Ԁ_hgt_Ԁ_verWi_Ԁ_aW_Ԁ_kra_ =*&0 e  A    _rskurW_Ԁ_skattstj;ra_Ԁ_og_Ԁ_rkisskattstj;ra_Ԁ_til_Ԁ_nefndarinnar_,_Y;_Ԁ_meW_Ԁ_Yeirri_Ԁ_undantekningu_Ԁ_sem_Ԁ_greinir___Ԁ3._mgr_.  _0_Ԁ2._mgr_._segir_Ԁ_aW_Ԁ_litsbeiWandi_Ԁ_eWa_Ԁ_fjrmlarWherra_Ԁ_geti_Ԁ_boriW_Ԁ_rskurWi_Ԁ_yfirskattanefndar_Ԁ_um__krur_Ԁ_vegna_Ԁ_bindandi_Ԁ_lita_Ԁ_rkisskattstj;ra_Ԁ_undir_Ԁ_d;mst;la_._Ekki_Ԁ_er_Ԁ_tilokaW_Ԁ_aW_Ԁ_ml_Ԁ_s_Ԁ_rekiW_Ԁ_fyrir__d;mst;lum_Ԁ_vegna_Ԁ_rskurWar_Ԁ_yfirskattanefndar_Ԁ_um_Ԁ_lit_Ԁ_rkisskattstj;ra_,_Y;tt_Ԁ_samhliWa_Ԁ_s_Ԁ__Ԁ_gangi__greiningur_Ԁ_um_Ԁ_skattkvrWun_Ԁ_byggWa_Ԁ__Ԁ_litinu_._Slkt_Ԁ_kann_Ԁ_aW_Ԁ_vera_Ԁ_;heppilegt_Ԁ_og_Ԁ__Ԁ_flestum__tilvikum_Ԁ_m_Ԁ_telja_Ԁ_eWlilegra_Ԁ_aW_Ԁ_skattkvrWunin_Ԁ_sem_Ԁ_slk_Ԁ_s_Ԁ_borin_Ԁ_undir_Ԁ_d;mst;la_._S_Ԁ_leiW_Ԁ_var_Ԁ_hins__vegar_Ԁ_valin_Ԁ_aW_Ԁ_takmarka_Ԁ_ekki_Ԁ_heimildir_Ԁ_aWila_Ԁ_til_Ԁ_aW_Ԁ_bera_Ԁ_ml_Ԁ_undir_Ԁ_d;mst;la_,_m.a._Ԁ_af_Ԁ_Yeirri_Ԁ_stWu__aW_Ԁ_litsbeiWandi_Ԁ_kann_Ԁ_aW_Ԁ_hafa_Ԁ_af_Ԁ_Yv_Ԁ_hag_Ԁ_aW_Ԁ_f_Ԁ_niWurstWu_Ԁ_d;mst;la_Ԁ_um_Ԁ_nnur_Ԁ_atriWi_Ԁ_en_Ԁ_lta_Ԁ_beint__aW_Ԁ_skattalegum_Ԁ_hrifum_Ԁ_litsins_._HvaW_Ԁ_fjrmlarWherra_Ԁ_snertir_Ԁ_er_Ԁ_Yetta_Ԁ_eina_Ԁ_leiWin_Ԁ_til_Ԁ_aW_Ԁ_f__niWurstWu_Ԁ_lgra_Ԁ_settra_Ԁ_stj;rnvalda_Ԁ_hnekkt_Ԁ_ef_Ԁ_tlkun_Ԁ_laga_Ԁ_eWa_Ԁ_nnur_Ԁ_atriWi_Ԁ_orka_Ԁ_tvmlis_Ԁ_aW_Ԁ_hans__mati_.  _Um_Ԁ6._gr_.f  _0_Ԁ_greininni_Ԁ_er_Ԁ_kveWiW_Ԁ__Ԁ_um_Ԁ_aW_Ԁ_skattyfirvld_Ԁ_skuli_Ԁ_leggja_Ԁ_lit_Ԁ_rkisskattstj;ra_Ԁ_til_Ԁ_grundvallar__lagningu_Ԁ_gjalda_Ԁ_hj_Ԁ_litsbeiWanda_Ԁ_vegna_Ԁ_Yeirra_Ԁ_atriWa_Ԁ_sem_Ԁ_litiW_Ԁ_varWar_._litiW_Ԁ_bindur_Ԁ_stj;rnvld__fr_Ԁ_Yeim_Ԁ_tma_Ԁ_sem_Ԁ_YaW_Ԁ_er_Ԁ_komiW_Ԁ_til_Ԁ_litsbeiWanda_Ԁ_og_Ԁ_frestar_Ԁ_kra_Ԁ_til_Ԁ_yfirskattanefndar_Ԁ_eWa_Ԁ_eftir__atvikum_Ԁ_stefna_Ԁ_fyrir_Ԁ_d;mst;lum_Ԁ_ekki_Ԁ_hrifum_Ԁ_litsins_._litiW_Ԁ_er_Ԁ_hins_Ԁ_vegar_Ԁ_ekki_Ԁ_bindandi_Ԁ_ef__atvik_,_eru_Ԁ_Wruvsi_Ԁ_en_Ԁ_lUst_Ԁ_var_Ԁ__Ԁ_beiWni_Ԁ_um_Ԁ_litiW_._litiW_Ԁ_er_Ԁ_heldur_Ԁ_ekki_Ԁ_bindandi_Ԁ_ef_Ԁ_lggjf_Ԁ_hefur__tekiW_Ԁ_breytingum_Ԁ_Wur_Ԁ_en_Ԁ_rWstfun_Ԁ_var_Ԁ_gerW_Ԁ_sem_Ԁ_um_Ԁ_er_Ԁ_fjallaW_Ԁ__Ԁ_litinu_Ԁ_og_Ԁ_s_Ԁ_breyting_Ԁ_tekur_Ԁ_beint__til_Ԁ_atriWa_Ԁ_sem_Ԁ_niWurstaWa_Ԁ_litsins_Ԁ_byggist_Ԁ__.  _XaW_&  Ԁ_fer_Ԁ_eftir_Ԁ_almennum_Ԁ_reglum_Ԁ_um_Ԁ_hrif_Ԁ_stj;rnvaldskvarWana_,_fordmisgildi_Ԁ_rskurWa__yfirskattanefndar_Ԁ_og_Ԁ_niWurstWu_Ԁ_d;mst;la_,_hvert_Ԁ_gildi_Ԁ_bindandi_Ԁ_lit_Ԁ_rkisskattstj;ra_Ԁ_er_Ԁ__Ԁ_mlum_'w_sem_Ԁ_varWa_Ԁ_aWra_Ԁ_aWila_Ԁ_eWa_Ԁ_nnur_Ԁ_atvik_Ԁ_en_Ԁ_Yau_Ԁ_sem_Ԁ_litiW_Ԁ_snUst_Ԁ_um_.  _Um_Ԁ7._gr_.|  _0_Ԁ_Yessari_Ԁ_grein_Ԁ_er_Ԁ_kveWiW_Ԁ__Ԁ_um_Ԁ_gjaldtku_Ԁ_vegna_Ԁ_litsgerWa_Ԁ_rkisskattstj;ra_._Gert_Ԁ_er_Ԁ_rW_Ԁ_fyrir_Ԁ_Yv__aW_Ԁ_innheimt_Ԁ_verWi_Ԁ_gjald_,_samkvmt_Ԁ_gjaldskr_Ԁ_sem_Ԁ_fjrmlarWherra_Ԁ_setur_,_og_Ԁ_YaW_Ԁ_taki_Ԁ_miW_Ԁ_af__umfangi_Ԁ_verksins_Ԁ_viW_Ԁ_aW_Ԁ_gefa_Ԁ_litiW_._Hmarksgjaldtaka_Ԁ_er_Ԁ_kveWin_Ԁ__Ԁ_lgunum_Ԁ50.000_kr_._en_Ԁ_gert__er_Ԁ_rW_Ԁ_fyrir_Ԁ_Yv_Ԁ_aW_Ԁ__Ԁ_gjaldskr_Ԁ_fjrmlarWherra_Ԁ_verWi_Ԁ_kveWiW_Ԁ__Ԁ_um_Ԁ_tiltekiW_Ԁ_grunngjald_Ԁ_sem__innheimt_Ԁ_verWur_Ԁ_viW_Ԁ_m;ttku_Ԁ_beiWni_Ԁ_um_Ԁ_bindandi_Ԁ_lit_Ԁ_og_Ԁ_viWb;targjald_Ԁ_miWaW_Ԁ_viW_Ԁ_umfang_Ԁ_mls__sem_Ԁ_greiWa_Ԁ_beri_Ԁ_Wur_Ԁ_en_Ԁ_litsgerW_Ԁ_lUkur_._Rkisskattstj;ri_Ԁ_metur_Ԁ_verkiW_Ԁ_og_Ԁ_kveWur_Ԁ_gjaldtku_Ԁ___samrmi_Ԁ_viW_Ԁ_gjaldskrna_._S_Ԁ_kvrWun_Ԁ_verWur_Ԁ_hvorki_Ԁ_borin_Ԁ_undir_Ԁ_yfirskattanefnd_Ԁ_n_Ԁ_d;mst;la__en_Ԁ_samkvmt_Ԁ_almennum_Ԁ_stj;rnsUslureglum_Ԁ_er_Ԁ_hgt_Ԁ_aW_Ԁ_kra_Ԁ_slka_Ԁ_kvrWun_Ԁ_til__fjrmlarWuneytisins_.  _Um_Ԁ8._gr_.c  _Xar_Ԁ_sem_Ԁ_bindandi_Ԁ_lit_Ԁ_rkisskattstj;ra_Ԁ_varWar_Ԁ_einvrWungu_Ԁ_hagsmuni_Ԁ_litsbeiWanda_Ԁ_sjlfs_Ԁ_er__ekki_Ԁ_gert_Ԁ_rW_Ԁ_fyrir_Ԁ_aW_Ԁ_lit_Ԁ_verWi_Ԁ_birt_Ԁ__Ԁ_heild_Ԁ_sinni_._NiWurstaWa_Ԁ_rkisskattstj;ra_,_sem_Ԁ_fram_Ԁ_kemur_Ԁ___liti_Ԁ_hans_,_kann_Ԁ_hins_Ԁ_vegar_Ԁ_aW_Ԁ_hafa_Ԁ_almenna_Ԁ_YUWingu_Ԁ_fyrir_Ԁ_skattaWila_Ԁ_og_Ԁ_er_Ԁ_Yv_Ԁ__Ԁ_Yessari_Ԁ_grein_Ԁ_gert__rW_Ԁ_fyrir_Ԁ_aW_Ԁ_rkisskattstj;ri_Ԁ_birti_Ԁ_Yr_Ԁ_niWurstWur_.  _Um_Ԁ9._gr_.  _Greinin_Ԁ_Yarfnast_Ԁ_ekki_Ԁ_skUringa_.  _Um_Ԁ10.gr.0  _Greinin_Ԁ_Yarfnast_Ԁ_ekki_ԀskUringa.#c# r)E%/ Ї Fylgiskjal.  e8AU)d E?A^e8   ̀ENIS,._FjrmlarWuneyti_, Y, _fjrlagaskrifstofa_: $   @_Umsgn_Ԁum_frumvarp_Ԁtil_laga_Ԁum_bindandi_Ԁ_lit_Ԁ__Ԁ_skattamlum_.   X   _VerWi_Ԁ_frumvarp_Ԁ_Yetta_Ԁ_aW_Ԁ_lgum_Ԁgeta_skattaWilar_Ԁ_;skaW_Ԁ_eftir_Ԁ_bindandi_Ԁ_liti_Ԁ_fr_Ԁ_rkisskattstj;ra_um_skattaleg_Ԁ_hrif_Ԁ_af_Ԁ_fyrirhuguWum_Ԁ_rWstfunum_Ԁ_snum_Ԁ__Ԁ_Yv_Ԁ_skyni_Ԁ_aW_Ԁ_f_Ԁ_r_Ԁ_Yv_Ԁ_skoriW_Ԁ_fyrir__fram_Ԁ_hvernig_Ԁ_lagningu_Ԁ_skattstj;ra_Ԁ_verWur_Ԁ_httaW_._lit_Ԁum_beitingu_Ԁ_laga_Ԁ_og_Ԁ_reglugerWa_Ԁ__Ԁ_skattamlum_Ԁ_eru_Ԁ_raunar_Ԁ_Yegar_Ԁ_gefin_Ԁ_t_Ԁ_og_Ԁ_koma_Ԁ_einnig_Ԁ_fram_Ԁ__Ԁ_Umsum_Ԁ_leiWbeiningum_Ԁ_fr_Ԁ_rkisskattstj;ra_._Hins_Ԁ_vegar_Ԁ_hafa_Ԁ_rttarhrifin_Ԁsem_fylgja_Ԁ_bindandi_Ԁ_litum_Ԁ_af_Ԁ_Yessum_Ԁtoga_YaW_Ԁ__Ԁ_fr_Ԁ_meW__sr_Ԁ_aW_Ԁvanda_verWur_Ԁ_betur_Ԁtil_mlsmeWferWar_Ԁ_og_Ԁ_framsetningar_._AW_Ԁ_hluta_Ԁtil_verWur_Ԁ_Yv_Ԁum_aW__rWa_Ԁ_sambrileg_Ԁ_verkefni_Ԁ_og_Ԁ_embttiW_Ԁ_hefur_Ԁ_veriW_Ԁ_aW_Ԁ_sinna_Ԁenauk_Yess_Ԁer_gert_Ԁ_rW_Ԁ_fyrir__auknum_Ԁ_fjlda_Ԁ_erinda_Ԁsem_fari_Ԁ__Ԁ_Yennan_Ԁ_nUja_Ԁ_farveg_,_m.a._Ԁ_Umsar_Ԁ_fyrirspurnir_Ԁsem_Wur_Ԁvar_beint_Ԁtil_skattstj;ra_.Gerter_rW_Ԁ_fyrir_Ԁ_aW_Ԁ_rWa_Ԁ_Yurfi_Ԁ2!3_nUja_Ԁ_starfsmenn_Ԁtil_rkisskattstj;raembttisins_Ԁtil_Yess_Ԁ_aW_Ԁ_reyndari_Ԁ_starfsmenn_Ԁ_geti_Ԁ_tekiW_Ԁ_aW_Ԁ_sr_Ԁ_aW_Ԁ_hafa_Ԁ_umsj;n_Ԁ_meW_Ԁ_Yessu_Ԁ_verkefni_._rlegur_Ԁ_launakostnaWur_Ԁ_embttisins_Ԁ_gti_Ԁ_aukist_Ԁ_af_Ԁ_Yeim_Ԁ_skum_Ԁum6!9_m.kr_._og_Ԁ_Yv_Ԁtil_viWb;tar_Ԁ_kmi_Ԁ1_m.kr_._stofnkostnaWur_Ԁ_vegna_Ԁ_tlvubnaWar_Ԁ_og_Ԁ_aWstWu_.__Ԁ_m;ti_Ԁ_vegur_Ԁ_aW_Ԁ_samkvmt_Ԁ_kvWi_Ԁ__Ԁ_frumvarpinu_Ԁ_verWur_Ԁ_heimilt_Ԁ_aW_Ԁtaka_allt_Ԁ_aW_Ԁ50.000kr._gjald_Ԁtil_Yess_Ԁ_aW_Ԁ_mta__kostnaWi_Ԁ_viW_Ԁ_hverja_Ԁ_litsgerW_._Xr_Ԁ_Yj;nustutekjur_Ԁ_embttisins_Ԁ_eru_Ԁ_lauslega_Ԁ_tlaWar_Ԁ1!2_m.kr_.__Ԁ_ri_.  _Samkvmt_Ԁ_frumvarpinu_Ԁer_rkisskattstj;ra_Ԁ_einnig_Ԁ_tlaW_Ԁ_aW_Ԁ_annast_Ԁ_birtingu_Ԁ__Ԁ_Yeim_Ԁ_litum_sem_talin_Ԁ_eru_Ԁ_hafa_Ԁ_almenna_Ԁ_YUWingu_.Gerter_rW_Ԁ_fyrir_Ԁ_aW_Ԁ_s_Ԁ_birting_Ԁ_verWi_Ԁ__Ԁ_nUju_Ԁ_tmariti_,_Skatta_Ԅ_og_Ԁ_tollatWindum_,sem_gefiW_Ԁ_verWur_Ԁ_t_Ԁ_vegum_Ԁ_fjrmlarWuneytisins_Ԁen_s_Ԁ_tgfa_Ԁer_fjrmgnuW_Ԁ_meW_Ԁ_srstakri_Ԁ_fjrveitingu_Ԁ__Ԁ_fjrlgum_Ԁ_rsins_Ԁ1998.  _0_Ԁ_fjrlgum_Ԁ_rsins_Ԁ1998er_veitt_Ԁ10_m.kr_._fjrveiting_Ԁ__Ԁ_liWnum_Ԁ09212_Tmis_Ԁ_skatta_Ԅ_og_ a4 _tollaml_til_Yess_Ԁ_aW_Ԁ_mta_Ԁ_tgjldum_Ԁ_viW_Ԁ_forrskurWi_Ԁ__Ԁ_skattamlum_._Xar_Ԁ_af_Ԁer_fyrirhugaW_Ԁ_aW_ , _helmingurinn_,_eWa_Ԁsem_samsvarar_Ԁ_tveimur_Ԁ_strfum_,_renni_Ԁtil_embttis_Ԁ_rkisskattstj;ra_._Ef__reyndin_Ԁ_verWur_Ԁ_s_Ԁ_aW_Ԁ_tv_Ԁ_strf_Ԁ_ngja_Ԁtil_Yess_Ԁ_aW_Ԁ_sinna_Ԁ_innsendum_Ԁ_erindum_Ԁ_m_Ԁ_Yv_Ԁ_gera_Ԁ_rW_Ԁ_fyrir__aW_Ԁ_ekki_Ԁ_Yurfi_Ԁ_frekari_Ԁ_fjrveitingar_Ԁtil_rWuneytisins_Ԁtil_Yessa_Ԁ_verkefnis_Ԁen_eru_Ԁ__Ԁ_tgjaldaramma__gildandi_Ԁ_fjrlaga_.  _Loks_Ԁ_m_Ԁ_nefna_Ԁ_aW_Ԁtil_lengri_Ԁ_tma_Ԁ_litiW_Ԁ_m_Ԁ_tla_Ԁ_aW_Ԁ_Yetta_Ԁ_nUja_Ԁ_fyrirkomulag_Ԁ_geti_Ԁ_dregiW__eitthvaW_Ԁ_r_Ԁ_tgjldum_Ԁ_yfirskattanefndar_Ԁ_og_Ԁ_d;mst;la_Ԁ_Yar_Ԁsem_frri_Ԁ_mlum_Ԁ_verWi_Ԁ_vsaW_Ԁ_YangaW_til_rskurWar_.IS,.EN.,Ԁ