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SlkkvWivruYegargildiYguhfundalgumumlistmunauppboW,nr.36/1987,og `  legWihfundarttarnefndtilaWYaukvWihldust;breyttYannigaWnUmliYaWsemflist S+! frumvarpinuttiaWeinsviWumendursluatvinnuskyniutanslkrauppboWa.0rkstuWn " ingifyrirgjaldinuvartilYessvsaWaWoftogtWumvruverkmikilhfralistamannaltils # metinupphafilistferilsYeirra,enstiguverWiYegarlistgildiverkannayrWimnnumlj;st.  $ 0slkumtilvikumrynniallurg;WiafverWhkkunlistaverkavasaYeirrasemhefWikeypt !W% listaverkin,oftogtWumfyrirltiWfupphafi,oghfundarhefWuYvorWiWafskiptir.MeW J""& kvWiumfylgirttvritlaWaWbtanokkuWrYessumisrtti.0frumvarpinuvarlagttil #' aWfylgirttargjaldnmi10%sluverWslistaverks,semvritilsamrmisviW3.gr.lagaum #( listmunauppboW,nr.36/1987.HlutfalliWmunm.a.hafaveriWkveWiWmeWhliWsj;naftak $ ) mrkuWummarkaWimeWlistaverkhrlandi.MeWreglugerWnr.97/1988varStarfslauna v%N!* sj;Wimyndlistarmanna(hfundarttarsj;Wimyndlistarmanna)faliWaWinnheimtaogthluta A&"+ fylgirttargjaldiYvsemlagtvarmeWlgunumumlistmunauppboW.ArftakaYesssj;Ws,  '", Myndlistarsj;Wi0slands,varfaliWaWannastinnheimtuogthlutunfylgirttargjaldssam '#- kvmthfundalgummeWreglugerWumfylgirttargjaldogMyndlistarsj;W0slands,nr. ( 244/1993.MeW17.gr.laganr.60/2000urWuYrbreytingarinnheimtufylgirttargjaldsaW  Myndlistarsj;Wur0slandsvarlagWurniWurogMyndhfundasj;Wi0sland!Myndstefivarfalin  innheimtaogskilfylgirttargjalds,sbr.2.mgr.1.gr.reglugerWarumfylgirttargjald,nr. a 486/2001. T,  Gildandirttur.     01.mgr.25.gr.bgildandihfundalagasegiraWviWendurslulistaverkumatvinnu   skyniskulileggja10%gjaldsluverWverkannaerrennitilhfundarlistaverks.GjaldiWtek  X urekkitilmannvirkjasemltareglumumbyggingarlistnheldurtilverkaerteljasttilnytja K #  listaroggetavegnaframleiWslufyriralmennanmarkaWekkitalistfrumverk.Rtturhfundar    tilgjaldsinser;framseljanleguroghelstmeWanhfundartturhansergildi,sbr.43.gr.    Myndhfundasj;Wur0slands!MyndstefannastinnheimtugjaldasamkvmtframansgWu,   svoogskilYeimtilhfundaaWfrdregnuhfileguendurgjaldivegnainnheimtunnar.AW wO  hfundiltnumfellurrtturinntilskylduerfingja,ensYeimekkitilaWdreifarennurgjaldiW B  tilsj;Wsins.KrafartthafahendursamtkunumergjaldkrfinnanYriggjarafrlokum    Yessrserendursalaf;rfram.FyrningkrfurofnarviWskriflegagreiWsluskorunfr   rtthafa.Rtturinntilfylgirttargjaldsstendurtillokaverndartmahfundarttarlistamanns, {  Y.e.vihfundar,auk70ra.Rtturhfundartilfylgirttargjaldsskv.1.mgr.25.gr.b nF verWuraWeinsvirkurYegarumendursluatvinnuskynieraWrWa,Y.e.viWsrhverviWskipti 9 YarsemseljandieWamiWlarikemurframatvinnusinni,sbr.1.mgr.4.gr.reglugerWarnr.  486/2001.BeinsalaeinstaklingstilkaupandasemhefuratvinnuaflistverkamiWluneWa-slu  fellurYannigekkiundirkvWiW.GjaldiWleggstekkiviWfyrstuslulistaverksYarsem r listamaWurinneryfirleitthlutverkiseljanda.Skv.3.mgr.25.gr.b,sbr.2.mgr.1.gr.reglu e= gerWarnr.486/2001,geturaWeinsMyndhfundasj;Wur0slands!Myndstefgertkrfuum 0 greiWslufylgirttargjaldsogskilaWYvtilrtthafaeWaerfingjahans.Krafartthafahendur  MyndstefiergjaldkrfinnanYriggjarafrlokumYessrserendursalalistaverksf;rfram,  sbr.3.mgr.25.gr.b.04.mgr.25.gr.berkveWiWumaWaWilisemfstviWendurslulista i verkaatvinnuskyniskulisendainnheimutaWilafylgirttargjaldsskilagreinrsfj;rWungslega \4 umslulistaverkanstliWnumrsfj;rWungi.XarsegirjafnframtaWskyltsaWsendaskila ' greinarfyrirYautmabilerenginsalaferframhjseljanda.0kvWinusegiraWmenntamla  rWherraskuliaWfengnumtillgumsamtakartthafasetjannarireglurumformskilagreina  oginnheimtugjaldsins.06.mgr.segiraWnnarikvWiumframkvmd25.gr.bskulisett `  reglugerW.UmYettaatriWierngildireglugerWnr.486/2001semWurhefurveriWvsaW S+! til.Eftirtalinlistaverkfallaundirgjaldskylduseljandaskv.1.mgr.25.gr.b,sbr.2.gr.reglu " gerWarnr.486/2001: #   a)0  llmlverk,Y.e.frumverk,semgerWerumeWolulitum,akryllitum,tempera,vatnslit  $ um,gouacheogpastellitumsvoogmyndverk,semgerWerumeWannarritkni.!W%   b)0  Hggmyndir,efumeraWrWafrummyndeWamerktaafsteypubronze,gips,terra J""& kotta,leir,stein,marmara,tr,jrneWasrhvertannaWefni.#'   c)0  Merktarog;merktarteikningarlistamanna,Y.e.blUants-,blek-,tusch-,krtar-ogkola #( teikningarsvoogannarskonarteikningaroghverskonargrafsklistaverk,svosem $ ) lithografur,koparstungur,tingar,raderingar,trYrykk,svooghverskonarnnur v%N!*  grafkverk,endasuverkinmerktafviWkomandilistamanni.A&"+   d)0  & a  MyndvefnaWur,textilverk,gler-ogm;saikmyndirsvoogleir,keramik,postulns-, ( silfur-oggullverksemteljasttillistiWnaWar,endasumfrumverkaWrWaogYaW  merktafviWkomandilistamanni.'a(V   03.gr.reglugerWarinnarsegiraWgreiWaskulifylgirttargjaldafsluallraframangreindra a listaverka,endashfundurYessslenskurrkisborgarieWarkisborgarieinsafaWildarrkjum T, alYj;Wlegrasttmlaumhfundarttsem0slanderjafnframtaWiliaWogveitirslenskumhf  undumsamskonarrttindiYvrki.ErhrvsaWtilskilgreiningarEESrkisborgarasam  kvmtEESsamningnum,aukrttarsemrkisborgararYeirraaWildarrkjaBernarsttmlans   umverndb;kmenntaoglista,semhafalgfestrttindisemgetiWerum14.gr.b,kunnaaW  X eigagrundvelligagnkvmnisreglusttmlans. K #   Forsagatilskipunarumfylgirtt.       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'",  '#-  GjaldskyldiraWilar.  (   LagtertilgrundvallaraWfylgirttargjaldgreiWistafseljandaenaWildarrkingetamltsvo  fyriraWkaupandieWamiWlarifallijafnframtundirgjaldskylduna,sbr.4.mgr.1.gr.tilskipun  arinnar.AWgildandirttihvlirgjaldskyldaYeimsemfstviWendurslulistaverkaat a vinnuskyni.MenntamlarWuneytiWtelurmikilvgtaWdreifagjaldskyldunnifleiriaWila T, YannigaWkaupandaverWigertaWskilagjaldinuYeimtilvikumsemhannerseiniafYremur  framangreindumaWilumsemstarfarlistaverkamarkaWi.BreytinginerlgWtilskumYess  aWsalaeinkaaWilatilatvinnumannalistaverkamarkaWifellurnundirgildissviWtilskipunar   innar.0YeimtilvikumberatvinnumaWurinnbyrgWaWskilagjaldinu.  X  UpplUsingaskylda.       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" gr.tilskipunarinnar,t.d.YegarumlithografureraWrWaenafturm;tiekkiplaggt. # kvWiWgerirekkigreinarmunnytjalistogmyndlist.NytjalistgeturYannigfalliWundir  $ kvWiWY;ttekkiteljistveraumfrumverkaWrWa.SamaviWumlj;smyndaverk.0Yv !W% felstbreytingfr2.mgr.25.gr.bgildandilgum,sbr.umfjllunumtilskipunina J""& almennumathugasemdummeWfrumvarpinu.framgildirsreglaaWfylgirttargjaldtekur #' ekkitilmannvirkja,sbr.2.mgr.25.gr.bgildandilgum. #( 2.mgr. v%N!*   MeWkvWinuertluninaWlgfesta1.og3.gr.tilskipunarinnar.Hrermltfyrirum A&"+ YaWaWstandaberiskilfylgirttargjaldiviWendurslullumtilvikumYarsemseljandi,  '", miWlarieWakaupandistarfalistaverkamarkaWi.HugtakiW?starfalistaverkamarkaWi 1. '#- mlsl.2.mgr.tekurm.a.tiluppboWshsa,listaverkagalleraoglistaverkasala,sbr.2.mgr. ( 1.gr.tilskipunarinnar.0enskritgfutilskipunarinnarernotaWhugtakiW?ArtMarketProfes  sionals 2.mgr.1.gr.umhinagjaldskylduaWila.0slenskriYUWingutilskipunarinnarer  framangreinthugtakYUttsem?aWilar,semfstviWslulistaverkaatvinnuskyni .Hrhefur a YUWinginmisstmarksYarsemslenskahugtakiWermunYrengraenfrummlinu.Xettakem T, urberlegalj;sviWsamanburWefni2.mgr.1.gr.tilskipunarinnarviW18.skUringargrein  (e.Recital).AflestriskUringargreinarinnarverWurYanniglj;staWtluninert.d.aWlista  verkasfnfalliundirhugtakiWatvinnumennlistaverkamarkaWi.X;skalekkigreiWafylgi   rttargjaldYegareinstaklingarseljalistaverktillistasafnasemekkierurekinviWskiptaleg  X umtilgangi,Y.e.eruopinalmenningi,Y.m.t.rkislistasfn.Fyrirtki,semteljastekkitaka K #  YttlistaverkamarkaWi,getaseltogkeyptlistaverkhvertafWrunYessaWgreiWaberi    fylgirttargjald.ViWskiptislkrafyrirtkjaogeinstaklinga,svoogviWskiptieinstaklinga    millifallaennfremurutangildissviWskvWisins.     FylgirttargjaldergjaldkrftviWhverskonarendurslueintakaaflistaverkum,hvortsem wO  umeraWteflasluverslunum,listaverkasUningumoglistaverkagallerum.Umlistmuna B  uppboWogfylgirttargjaldgilda7.mgr.23.gr.og23.gr.alagaumverslunaratvinnu,nr.    28/1998.ListmunauppboWnetinusemeruhaldinfyrirmillignguuppboWsfyrirtkiseWa   uppboWsvefjarfallahinsvegarutangildissviWslagaumverslunaratvinnuogltaYv {  almennumreglumfrumvarpsYessa.Frumsalalistaverks,Y.e.salalistamannseiginverki nF tilfyrstaeiganda,berekkifylgirttargjald.MeWsamahttiferumeignaryfirfrsluaW 9 listaverkifrlistamannitilfyrstaeigandafyrirarf,nauWungarsluogsambrilegagerninga.  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AWmeginregluhvlirskyldatilgreiWslufylgirttargjaldsseljandaeWamiWlara,sbr.2.  mgr.1.gr.frumvarpsins.KrfuumskilgjaldinumbeinaaWhvorumYeirrasemer,enda `  beraYeirhvorumsig;skiptabyrgW(solidarskabyrgW)greiWslugjaldsins.Samkvmt S+! samakvWierlagttilaWgjaldskyldagetieinnignWtilkaupandaenaWeinsYeimtilvikum " YarsemkaupandiereiniaWiliviWskiptannasemkemuraWviWskiptunumsematvinnumaWur. # AWYverstefntmeWkvWinuaWunntsaWbeinagjaldskyldunniaWatvinnumanninum,  $ llumtilvikum.Einstaklingur,semekkistarfarlistaverkamarkaWi,verWurY;ekkibyrgur !W% fyrirgreiWslugjaldsins. J""&   EinsoggjaldskrfyrirlagningufylgirttargjaldserhrframsetterekkigertrWfyriraW #' viWskiptiundirtiltekinnilgmarksfjrhWverWiundanYgfylgirttargjaldienheimiltersam #( kvmttilskipuninniaWundanYiggjaviWskiptiundirfjrhWsemsamsvarar300evrumfr $ ) lagningugjaldsins(22.500kr.).0engutilvikigeturfylgirttargjadafviWskiptummeWein v%N!* staktlistaverkorWiWhrrifjrhWensemnemur12.500evrum(u.Y.b.938.000kr.). A&"+    '", & a  3.mgr. 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