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B    BreytinginsemeraWfinnacliWgreinarinnarfelursraWtekinverWiaflltvmliumaW    einungismegikaupafyrir600Ysundkr;nurri.UpphafakomiWspurningarhvernigtlka   berikvWiW,Y.e.hvortYvflistaWunninn_kauprttur_Ԁrimttimesturvera600Ysund {  kr;nurrieWahvortaWinnleysaYyrfti_kauprttinn_Ԁhverjuri.XykirrttaWtakaafll nF tvmlihvaWYettavarWar. 9   Um3.gr.      0aliWerlagttilaWfelldverWiniWurskvWfyrirtkiaWtilgreina_jfnunarverWmti_ r hlutabrfa_skattframtali_Ԁhlutaflagsog_hlutafjrmiWum_.0staWYessergengiWtfrYvaW e= rkisskattstj;rihaldiskryfir_jfnunarstuWul_ԀflagaogbirtiYann_stuWul_Ԁ_aWgengilegan_Ԁhtt,_t.d._ 0 _heimasWu_Ԁrkisskattstj;ra._JfnunarstuWull_ԀYessierhlutfalliWmilli_jfnunarverWmtis_Ԁ  rslok1996annarsvegarog_nafnverWs_ԀhlutaeWahlutabrfahinsvegar.ViWkvrWun_slu  hagnaWi_Ԁafhlutabrfum,semkeypterufyrirrslok1996,skalstofnverWbrfannaveranafnverW i YeirramargfaldaWmeWframangreindumjfnunarstuWli. \4   0bliWerlagttilaWfelldverWiniWurheimildtilaWfrestaskattlagningusluhagnaWarum ' tvennram;teinsogveriWhefurfrrinu1996.SamhliWaYessaribreytinguerlagttilaW  skattlagningsluhagnaWarverWisamrmdannarriskattlagningufjrmagnsteknaYannigaWallur  sluhagnaWurverWi10%skatti,sbr.9.gr.frumvarpsins.HelsturkinfyrirYessaribreytingu `  eruYauaWfrestunarheimildinhefurmrgumtilvikumveriWnotuWtilmlamynda,Y.e.aW S+! liWnumtveggjarafrestinumhafaveriWkeyptnUbrfogYauseldumleiWafturogs;ttum " frestunnUjanleik.MeWYvhafamenngetaWnWYvmarkiaWsluhagnaWurverWiendanum # allurskattlagWur10%skatti.  $   Um4.gr. 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B    Samkvmtlgumnr.19/1989,umeignarleigustarfsemi,ergerWurgreinarmunur_kaupleigu_    ogfjrmgnunarleigu.XegarumfjrmgnunarleigueraWrWahelsteignarrtturinnhj   leigusalanum,enYegarumkaupleigueraWrWaeignastleigutakinnsjlfkrafartttilaWeignast {  hiWleigWalokleigutmans.XettaYUWiraWsamningurumfjrmgnunarleiguverWuraldrei_eign nF frWur_Ԁhjleigutaka,enkaupleigusamningarerueignfrWirhjleigutakaogmyndastofntil 9 fyrningar.XessiframkvmdhefurveriWstaWfestmeWrskurWumrkisskattanefndarog_yfir  skattanefndar_.TilvsuntilkaupleiguYvekkiheimaYessukvWiogerlagttilaWYaWfalli  brott. r   Um7.gr. 0     HrerlagttilaWkveWiWverWiskUrtumaWheimiltsaWkrasynjunskattstj;ra;skum  breyttreikningsrtilrkisskattstj;raogaWrskurWurrkisskattstj;raverWiendanlegrlausn  mlsinsstj;rnsUslustigi.ErskruleiWsemhrerlgWtilsamrmiviWrkjandifram i kvmd. \4   Um8.gr.      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J""&   Um9.gr. #(     HrerlagttilaWsluhagnaWureinstaklingaafhlutabrfumverWiallur10%_fjrmagnstekju $ ) skatti_,ensamkvmtgildandilgumersluhagnaWuryfirtilteknum_fjrhWarmrkum_Ԁ_skatt v%N!* lagWur_Ԁalmennumtekjuskatti.BreytingYessierlgWtiltengslumviWbreytingarYrsem A&"+ lagWarerutilbliW3.gr.frumvarpsins.BreytinginfelursraWtekjurformi_sluhagnaWar_  '", verWaskattlagWarmeWsamahttioggildirumaWrarfjrmagnstekjur.Umnnariathugasemdir '#- vsasttilalmennraathugasemdaviWlagafrumvarpYettaogathugasemdaviW3.gr.frum (z$. varpsins.AukYesseruhrlagWartilbreytingarfjrhW_pers;nuafslttar_ԀbarnasamrmiviW ( YrhkkanirsemgerWarvoru_pers;nuafsltti_Ԁsl.vormeWlgumnr.9/2000.    Um10.gr. a     HrerulagWartilbreytingarfjrhW_sj;mannaafslttar_ԀsamrmiviWYrhkkanirsem T, gerWarvoru_pers;nuafsltti_Ԁsl.vormeWlgumnr.9/2000.    Um11.gr.       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"   Um15.gr.  $     LitiWhefurveriWsvoaWrkisskattstj;rigetigrundvelliheimildar3.mgr.101.gr.tekiW !W% uppaWnUjufyrriskattkvarWanir,meWalannarsYeimtilvikumYegard;mst;larhafahnekkt J""& YeirriframkvmdsemalmennthefurveriWbyggtviWlagningu.FinnamUmisdmium #' YettaliWnumrum.0tilefniafbendingufrumboWsmanniAlYingisYykirrttaWtakasrstak #( legaframlgumumrttskattaWilatilslkraleiWrttingaogframkvmdYeirra,endahafa $ ) komiWuppUmislitamlumYaWhvernigstandaberiaWslkumleiWrttingum. v%N!*   GerterrWfyriraWrkisskattstj;rigetibWiafsjlfsdWumeWasamkvmtbeiWniskattaWila A&"+ breyttkvrWunskattstj;rahafiyfirskattanefndeWad;mst;larmeWrskurWieWad;mikveWiW  '", upprmeWYaWaW_skattframkvmd_Ԁstandistekkilg.Rkisskattstj;raerheimiltaWleggjafyrir '#- skattstj;raaWannastslkarleiWrttingarsamrmiviWverklagsreglur.FrumkvWirkisskatt (z$. stj;raaWleiWrttingumafYessumtogaeinkumviWYegarfyrirliggurhvaWa_skattaWilar_Ԁeiga ( hlut.0WrumtilvikumverWuraWtlasttilYessaW_skattaWilar_Ԁleitieftir_endurupptku_.    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AWWruleytiersexrafresturinnsamrmiviWYaWaW_skattyfirvldum_ԀermeWlgumveitt  heimildtilaW_endurkvarWa_ԀskattatilhkkunarvegnateknasWustusexrasemnsteru r undanYvriYegar_endurkvrWun_Ԁferfram,sbr.1.mgr.97.gr.laganr.75/1981. e=   LagtertilaWkramegitil_yfirskattanefndar_Ԁsynjunrkisskattstj;raeWaeftiratvikumskatt 0 stj;raumbreytingu_skattkvrWun_ԀsamkvmtYessarimlsgrein,_t.d._Ԁefrkisskattstj;ritelur  aWml_skattaWila_ԀsafeinhverjumstWumekkisambrilegtmliYvsemumvardmteWa  rskurWaWeWaskilyrWi_endurupptku_ԀaWWruleytiekkitilstaWar._Yfirskattanefnd_ԀberY i einungisaWtakaafstWutilforsendna_synjunarinnar_,enkmisthnaWannarriniWurstWuen \4 rkisskattstj;riumYaWatriWibriaWvsamlinutilnUrrarmeWferWarhjhonum.Breyting ' rkisskattstj;rastirhinsvegarkrueftirvenjulegumreglum,sbr._lokamlsliW_Ԁ3.mgr.101.gr.    Um16.gr. `      HrerlagttilaWskattstj;rigetitekiWafstWutilums;knar_skattaWila_ԀumlkkunlagWra S+! skattavegna_tvskttunar_.FramkvmdinhefurveriWsaWerindiafYessutagihafaveriW " afgreiddafrkisskattstj;raeftirlagningu.Rkisskattstj;rihefurYYurftaWafla_framtalsgagna_ # frviWkomandiskattstj;raoghefurframkvmdinYvveriW_tafsamari_ԀenYyrfti.Breytinginfelur  $ srhagrWifyrirYergreitthafaskattaWrulandi,YarsemgerterrWfyriraWskattstj;ri !W% munigetatekiWafstWutilbeiWniafYessumtogaumleiWog_lagning_Ԁferfram. J""&   Heimildirrkisskattstj;ratilaWtakaafstWutilskatterindaafYessutagieruhinsvegar #' ;breyttar,Yarsemheimildirrkisskattstj;rasamkvmt3.mgr.101.gr.lagannamunueinnig #( ntilslkraerinda. $ )   Um17.gr. A&"+     LgWertilbreytingheimildumtilbreytingar_tmakvrWunum_Ԁskv.99.gr.lagannatil  '", samrmisviWYrbreytingarsemlagWarerutil93.gr.laganna. '#-  (z$.   Um18.gr. (     LagtertilaWheimildtil_lagsbeitingar_ԀvegnamismunarstaWgreiWslutakieinnigtil_lgaWila_  einsogannarra_skattaWila_.kvWiWeinsogYaWerdagtekursamkvmtorWannahlj;Wan  aWeinstil manna,enttisamkvmteWlimlsinseinnigaWtakameWsamahttitilmismunar a semtilverWurstaWgreiWsluoglagningu_lgaWila_Ԁsem_fjrmagnstekjuskatt_ԀeigaaWbera. T,   Um19.gr.      LagtertilaWfjrhWirskv.2.mgr.67.gr.um_pers;nuafsltt_Ԁbarnaogskv.BliW68.gr.um   _sj;mannaafsltt_ԀverWihkkaWarum5,5%tmabilinu1.janar2002til1.janar2003meW  X hliWsj;nafYeimhkkunumsemgerWarvoru_pers;nuafsltti_Ԁsl.vormeWlgumnr.9/2000. K #  FjrhWirYessarmunuhkkaum3,0%1.janar2002og2,25%1.janar2003.0frumvarpi    YessueruekkilagWartilbreytingarfjrhWum_barnab;ta_,_vaxtab;ta_Ԁog_viWmiWunarfjrhWum_    viWkvrWun_eignarskatti_ԀYarsemgerterrWfyriraWlagtverWiframsrstaktfrumvarpYar   aWltandi.AWWruleytiYarfnastgreininekkiskUringa. wO    UmbrWabirgWakvWi.        HrergertrWfyriraWYeiraWilarsemnUtthafasr_skattfrestun_Ԁsamkvmt7.mgr.17.gr.   lagannagetigertupp_;greiddan_Ԁ_fjrmagnstekjuskatt_ԀmeWgreiWslu10%_fjrmagnstekjuskatts_, {  sbr.3.mgr.67.gr.laganna. nF  Fylgiskjal. e= 0A) dE>a A^0 0 K(XK FjrmlarWuneyti,  fjrlagaskrifstofa: i   Umsgnumfrumvarptillagaumbreytinglgumnr.75/1981, ' umtekjuskattogeignarskatt,meWsWaribreytingum.      0frumvarpinuerulagWartilUmsarbreytingarframkvmdskattlagningarogfelast_megin  breytingarnar_ԀkvWumumfrestunskattlagninarsluhagnaWihlutabrfaogskattalegrimeW `  ferWsluhagnaWar.EkkiverWursWaWfrumvarpiWhafihriftgjldrkissj;Ws. S+!