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AukYessflytur1.minnihlutibreytingartillguumaWsjlfseignarstofnanirsamkvmt a frumvarpinuverWiundireftirlitiFjrmlaeftirlitsins.JafnframterlgWtilsbreytingsem Y, WurhefurveriWlUstsemmiWaraWYvaWfjlganUjumstofnfjreigendumogopnah;p_stofn $ fjreigenda_ԀumtiltekinntmafyriralmenningiWurensparisj;Wierbreytthlutaflag.    MeWframangreindumbreytingum,semgerWertillagaumsrstkuYingskjali,styWur1.   minnihlutifrumvarpiW.VerWiYrfelldarvsar1.minnihlutiallribyrgWmlinuhendur  X meirihlutanum. P #  @ AlYingi,4.ma2001.     |O (>>(@KK J;hannaSigurWard;ttir,   @  frsm.   @&XMargrtFrmannsd;ttir.   (>>( R   FylgiskjalI.   UA) dE> A^U     SvrviWskiptarWuneytisviWspurningumJ;hnnuSigurWard;ttur vI fr26.aprlsl.umfrumvarptillagaumbreytingulgum A umviWskiptabankaogsparisj;Wi,567.ml.    (2.ma2001.)   c  J;hannaSigurWard;ttiralYingismaWurbeindi22spurningumtilviWskiptarWuneytisinsog m@ FjrmlaeftirlitsinsumYingml567.HraWneWanerusvrviWYessumspurningum.Svr 8  viWspurningum1,2,5og6erufenginfrFjrmlaeftirlitinu.  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'-     kvWiWermunnrhlutaflagalgumengildandikvWi.HlutaflggetagreittarWY;tt  tapsrekstriflagsins,aWkveWnumskilyrWumuppfylltum.099.gr.hlutaflagalagasegir a aWeinungissheimiltaWthlutasemarWihagnaWisamkvmtsamYykktum_rsreikningi_ԀsW Y, astars,yfirfrWumhagnaWifrfyrrirumogfrjlsumsj;WumeftiraWdregiWhefurveriWfr $ tapsemekkihefurveriWjafnaW.  "i0J"  i0J_112%  22  .3  Ԉ0    HvertekurkvrWunoghvaWareglurmunugildaef_sjlfseignarstofnun_ԀerslitiWum  X hvernigfjrmagniverWurrWstafaWtilmenningaroglknarmlasvWinu?i0J_݌P #  Ќ    TveirYriWjuhlutar_fulltrarWsmanna_ԀgetatekiWkvrWunumslit_sjlfseignarstofnunar_.    BreytingsamYykktumkrefsteinnigatkvWa  2  ww  3  hluta_fulltrarWsmanna_.Sstofnunleyst    uppskalfariWeftirkvWum_XIII_.kaflalaganr.138/1994,um_einkahlutaflg_,eftirYvsem   viWgeturtt,sbr.36.gr.laganr.33/1999,umsjlfseignarstofnanirsemstundaatvinnurekst |O  ur. G   FylgiskjalII. sF >A) dE>o A^>  >   Hugmyndrkisskattstj;raaWbreytingumfrumvarpitillagaumbreytingulgum  nr.113/1996,umviWskiptabankaogsparisj;Wi,meWsWaribreytingum.  r (7.ma2001.) j=   Efnahagsog_viWskiptanefnd_Ԁ;skaWieftiraWrkisskattstj;rigerWinnargreinfyrirYeim  hugmyndumaWbreytingumfrumvarpinu,semvikiWvaraWumsgnembttisinsbrfi  dags25.aprlsl.,ogjafnframtvoru_framsendar_Ԁfyrirspurnirfr_nefndarmanni_. i   0umsgnrkisskattstj;ravarvikiWaWnokkrumatriWumsemaWmatihansvritilb;taaW a4 breytaeWakveWaumfrumvarpinu.0fyrstalagiaWkveWiWverWiumYaWlgumhvert , skuliverastofnverWhlutabrfahendivntanlegrahluthafa.0WrulagiaWfalliWverWifr  YvaWfyrirhugaWarsjlfseignarstofnanirverWiskattfrjlsarogYriWjalagiYvtengtaWkveW  iWverWiumaWafhendinghlutabrfa_hlutaflagssparisj;Wi_ԀtilYessara_sjlfseignarstofnana_ `  viWstofnunYeirraverWiekkiskattskyldartekjurhendiYeirra.FarahreftirhugmyndiraW X+! breytingufrumvarpinu,tfrWareftirYvsemunnthefurveriWYeimtmasemtilrWstf #" unarhefurveriW.EnnfremurerhraWfinnatfrsluYvaWrlegthlutunhagnaWartil_al # mannaheilla_ԀverWi_skattfrjls_,tillagaYessefnisvarekkiumsgnrkisskattstj;raenkemur  $ framerindinefndarmannssemframsentvarrkisskattstj;ra.Farahugmyndirumbreytingar !W% frumvarpinuhreftir. O""&  Hugmyndirumbreytingarfrumvarpinu.  #( ! ! _ikmo(%00_ikmo"i0J"  i0J2%  1  .3  Ԉ0    ݀SWastimlsliWur4.mgr.,bliWar3.gr.falliniWur.i0J݌$ ) Ќ  "i0J"  i0J2%  2  .3  Ԉ0    ViWfrumvarpiWbtistsvohlj;Wandigrein:i0J݌{%N!* Ќ  0  0  ViWsluhlutabrfasparisj;Wi,sembreytthefurveriWhlutaflagsamkvmt F&"+ kvWumYessaralagaskalskattskyldursluhagnaWurverasluverWbrfannaaW_fr '", dregnu_ԀkaupverWiYeirra.KaupverWhlutabrfaeigu_stofnfjreigenda_ԀskalkveWiWsem '#- stofnfsj;Wsins,_endurmetiW_Ԁtilrsloka1996skv.23.gr.aWviWbttuYvstofnfsem - greitthefurveriWinn_stofnfjrreikninga_ԀfrYeimtmaogYartil_sparisj;Wnum_Ԁvar  breytthlutaflag.KaupverWhlutabrfasparisj;Wieigu_sjlfseignarstofnunar_ԀkvarW  astsem_raunvirWi_Ԁhreinnareignarsparisj;WsinsviWbreytinguhanshlutaflagaW_fr a dregnu_ԀkaupverWihlutabrfaeigu_stofnfjreigenda_,sbr.framangreint._RaunvirWi_ Y, hreinnareignarskalkveWiWsamkvmtYeimreglumsemgildaumkvrWun_jfnunar $ verWmti_Ԁhlutabrfa,sbr.3.mgr.17.gr.laganr.75/1981.KaupverWhlutabrfaeigu  rekstraraWilaskalhkkaWeWalkkaWsamkvmt_verWbreytingarstuWli_,sbr.26.gr.laga   nr.75/1981,umtekjuskattogeignarskatt,til_slurs_ԀendasuhlutabrfineignfrW_at  X vinnurekstrinum_.P #  0  0   v Efsparisj;WierbreytthlutaflagsamkvmtkvWumYessaralagaskalsbreyting    ekkihafafrmeWsrskattskyldartekjurfyrir_sparisj;Winn_,_hlutaflagiW_ԀeWahluthafa    Yv_Y.m.t._Ԁ_sjlfseignarstofanir_ԀYrsemverWahluthafarsparisj;Wnum.  0  0   v FjrhWsemsjlfseignarstofnunskv.37.gr.lagaYessarathlutaraf_rekstrarhagnaWi_ |O  rsinssamrmiviW4.mgr.YeirrargreinarskalheimiltaWdragafr_tekjuskattsstofni_ G  Yvri.  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P #  SkatturafarWisemgreidduryrWi_skattskyldri_Ԁ_sjlfseignarstofnun_ԀyrWi10%afarWinumskv.    3.mgr.72.gr.laganr.75/1981enaWrartekjurhennar,svosemsluhagnaWurafeignum,Yar    meWalhlutabrfum,ogvaxtatekjur,t.d.afverWbrfum,yrWu_skattlagWar_Ԁsamkvmtalmenn   umreglum.EfmiWaWerviWaWmarkaWsverWsparisj;Wannasum19milljarWarkr.,einsog |O  framkemurfyrirspurninni,ogaW_b;kfrt_ԀeigiWfsum11milljarWarkr.,einsogfram G  kemurgreinargerWfrumvarpsins,mltamismuninn,um8milljarWakr.,sem_;skattlagWan_   hagnaWsemmeWtmanumrennurtileigenda.0hlut_sjlfseignarstofnana_Ԁkmutplega9   milljarWarkr.afYeirrifjrhW.SgertrWfyriraWhagnaWurinnraungeristfyrsthendi_hluta {  flagsins_ԀenssWangreiddursemarWurtileigendayrWuskattarsjlfseignarstofnanannaum sF 560millj.kr.MeWsluhlutabrfannayrWufjrhWirYessarhrri.VerWi_sjlfseignarstofnan > irnar_ԀskyldartilaWgreiWaskattaf_fjrmagnstekjum_Ԁen_skattfrjlsar_ԀaWWruleytimunduskatt   arYeirraaf_arWstekjum_ԀverWa;breyttarogframangreint_skattatap_ԀhyrfiaWmestueneinhverju  gtimunaWskttumafWrumtekjum.EkkiersWaWumverWiaWrWaskattalegttapfyrir r sveitarflgin. j=   SpurterhveryrWi_skattalegur_ԀvinningurnverandistofnfjreigendaeffrumvarpiWverWur 5 ;breyttaWlgum.EkkiverWursWaWnverandi_stofnfjreigendur_Ԁsemvntanlegirhluthafar  munihafabeint_skattalegt_ԀhagrWiafYvaW_sjlfseignarstofnanirnar_Ԁsemeigahlutafm;ti  YeimverWiskattfrjlsar. i   SpurterhverjuYaWbreytief_sjlfseignarstofnanirnar_ԀgreiWaeingngu_fjrmagnstekjuskatt_. a4 EinsogframhefurkomiWliggurmunurinnYvaWsemskattskylduraWilimundi_sjlfseignar , stofnunin_ԀgreiWaalmennanskattafllumsnumtekjumnemaarWi,sembri10%skatt.X  ersmunuraWhjskattskyldumrekstraraWilaerstofnverWhlutabrfaeiguhans_framreikn  aW_ԀmiWaWviWverWlagsbreytingarYegar_sluhagnaWur_ԀerkveWinnog_skattstofninn_ԀYvlgri `  enhannerhjskattfrjlsumaWila.EnnfremurgeturskattskylduraWilidregiWrekstrarkostnaW X+! frtekjumsnumWurenskatturerreiknaWur.AukYessamundi_sjlfseignarstofnun_ԀgreiWa #" eignarskattenYvsambandiYarfaWhafahugaaWskattstofninnyrWinafnverWhlutabrfa # eiguhennar.LklegteraWskattgreiWslur_sjlfseignarstofnana_ԀyrWulgriefYrsttual  $ mennri_skattlagningu_Ԁen;vstaWsmunuryrWimikill. !W%   SpurterhvaWafordmiYaWgfiaWhafa_skattaml_Ԁ_sjlfseignarstofnana_ԀeinsoggerterrW O""& fyrirfrumvarpinu.AWmatirkisskattstj;rafelstalvarlegastafordmiWYvaWmeWYvyrWi #' vikiWfrgrundvallarreglumogsj;narmiWumskattalgunum.SamkvmtYeimeruallirein #( staklingar_skattskyldir_,svoog_lgaWilar_,flg,sj;Wir_o.s.frv_.semrekaatvinnu.Frvikfr $ ) _skattskyldunni_Ԁ(sbr.4.gr.laganr.75/1981)erutiltlulegafogYausemtilerustyWjastviW {%N!* kveWinefnislegrkenbyggjastekki_vildarsj;narmiWum_ԀeffrertalinundanYgavegna F&"+ _almannaheilla_ԀsemeinsogframhefurkomiWgeturekkittviWsjlfseignarstofnanirYrsem '", umrWir.Xessigrundvallarsj;narmiWeruafarmikilvgfyriralla_skattframkvmd_ԀogerYess '#- skemmstaWminnastaW_skattfrelsi_Ԁforseta0slandsvarafnumiWmeWtillititilYeirra.AnnaW - fordmifelstYvaWmeWskattareglumerveriWaWmismunaaWilumsemaWflestuereins  stattum.0reynderuYrsjlfseignarstofnanirsemumrWirekkertannaWeneignarhalds  eWa_fjrfestingarflg_Ԁenmundunj;tahagstWariskattalegrarmeWferWarennnurslkflg. a   AWlokumerspurthvernig_skattlagningu_Ԁ_sparisj;Wanna_ԀsnhttaW._Sparisj;Wir_Ԁeru Y, _skattlagWir_ԀeftirsmureglumoggildaumhlutaflgognnurflgmeWtakmarkaWribyrgW. $ _SkatthlutfalliW_Ԁer30%.ArWurtil_stofnfjreigenda_,hvortsemhannergreiddurteWaerlagWur  _stofnfjrreikning_,erskattlagWurhjeigandameW10%.     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