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MeWvsantil3.mgr.31.gr.samkeppnislaga,nr.44/2005,beralYj;WleguviWskiptaflagi - aWendurgreiWarkissj;WiefmismunurskattgreiWslumflagsins,sbr.1.mgr.,hefurfrt  gfustarfsleyfisflagsinssemalYj;WlegsviWskiptaflagsfariWyfirfjrhWsemsamsvarar  100.000evrumhverjuYriggjaratmabili.XaWsemtilendurgreiWslukemursamkvmt a YessukvWiersmismunursemeryfirmrkunum. Y,   kvWi1.og2.mgr.eigaekkiviWYegarstarfsemialYj;WlegsviWskiptaflagseralfariW $ utangildissviWsEESsamningsinseinsogYaWerskilgreintb;kun3viWEESsamninginn.    Skattstj;riskalhafaumsj;nmeWYvaWkvWiYessusframfylgt.FjrmlarWherraer   heimiltaWsetjareglugerWsemkveWurnnarumframkvmdYessakvWis.  X   3.gr.    Breytinglgumnr.36/1978,umstimpilgjald,meWsWaribreytingum.      ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:     Xarsem3.gr.erkveWiWumalYj;WlegviWskiptaflgskalYaWkvWiekkieigaviWaW |O  YvmarkisemmismunurskattgreiWslumalYj;WlegsviWskiptaflags,annarsvegareftirYeim G  srkvWumsemumslkflggildasamkvmtlgumnr.29/1999,umbreytinglgumum   lagninguskattaoggjaldavegnaalYj;WlegraviWskiptaflaga,oghinsvegarsamkvmtal   mennumskattalgum,feryfirfjrhWsemsamsvarar100.000evrumhverjuYriggjara {  tmabili.FarimismunurheildarskattgreiWslumyfirYaumrkgildakvWialmennraskatta sF lagaumskattskylduviWkomandiflags,frYvaWfariWeryfirmrkin. >   MeWvsantil3.mgr.31.gr.samkeppnislaga,nr.44/2005,beralYj;WleguviWskiptaflagi   aWendurgreiWarkissj;WiefmismunurskattgreiWslumflagsins,sbr.1.mgr.,hefurfrt  gfustarfsleyfisflagsinssemalYj;WlegsviWskiptaflagsfariWyfirfjrhWsemsamsvarar r 100.000evrumhverjuYriggjaratmabili.XaWsemtilendurgreiWslukemursamkvmt j= YessukvWiersmismunursemeryfirmrkunum. 5   kvWi1.og2.mgr.eigaekkiviWYegarstarfsemialYj;WlegsviWskiptaflagseralfariW  utangildissviWsEESsamningsinseinsogYaWerskilgreintb;kun3viWEESsamninginn.    Skattstj;riskalhafaumsj;nmeWYvaWkvWiYessusframfylgt.FjrmlarWherraer i heimiltaWsetjareglugerWsemkveWurnnarumumframkvmdYessakvWis. a4   4.gr.  Gildistaka.  "  LgYessiWlastYegargildi. `  @ #dggAthugasemdirviWlagafrumvarpYetta.#ggd#Ԉ #"   Hinn25.febrar2004komstEftirlitsstofnunEFTA(ESA)aWYeirriniWurstWuaWYaW # skattahagrWisemalYj;WlegviWskiptaflgnj;tahrlandisamkvmtkvWumlaganr.  $ 29/1999,umbreytingulgumumlagninguskattaoggjaldavegnaalYj;WlegraviWskipta !W% flaga,vrirkisstyrkursemekkisamrmdistreglumEES-samningsinsogvarslenskark O""& inugertskyltaWendurkrefjaflginumveittanstyrk.0framhaldiafkvrWunESAttusr #' staWbrfaskiptiogfundirmillistofnunarinnarogslenskrastj;rnvaldaumhvernigunntvri #( aWframfylgjaYessarikvrWun,aukYesssemslenskstj;rnvldtunduWumargvslegagalla $ ) efnihennarogformi. {%N!*   &  XegartptrvarliWiWfrkvrWunESAvsaWistofnuninmlinutilEFTA-d;mst;lsins F&"+ YeirriforsenduaW0sland'F&'hefWiekkigripiWtilviWeigandirWstafana.Hinn24.n;vember '", 2005komstEFTA-d;mst;llinnaWYeirriniWurstWuaW0slandhefWigerstbrotlegtgegnskyld '#- umsnumsamkvmtEES-samningnummeWYvaWfaraekkieftirYeimkvWumerfram - komakvrWunESA.    0kjlfard;msinssendiESAslenskumstj;rnvldumbrfhinn1.desember2005Yarsem  trekaWarerufyrrikrfurumaWslenskstj;rnvldframfylgikvrWunESAfr25.febrar a 2004.KrfurESAeruYraWafnemaberiumrddarskattavilnanirlgumnr.29/1999og Y, jafnframtaWendurkrefjaYaWstoWsemYegarhefurveriWveittgrundvellilaganna. $   LgumalYj;WlegviWskiptaflg,nr.31/1999,fallargildi1.janar2008samkvmtlg  umnr.133/2003ogeftir1.mars2004voruenginnUstarfsleyfigefint.XauflgsemhfWu   fengiWstarfsleyfifyrirYanntmamegastarfasemalYj;WlegviWskiptaflgtil1.janar2008.  X   SamkvmtkvrWunESAberfyrstalagiaWtryggjaaWumrddstarfandialYj;WlegviW P #  skiptaflgnj;tiengrarrkisaWstoWartgildistmas;larlagskvWislagannaumalYj;Wleg    viWskiptaflg.MeWfrumvarpiYessuerlagttil,samrmiviWrkisstyrkjareglurEESsamn    ingsins,aWlgfestverWiaWskattalegarvilnanirtilalYj;WlegsviWskiptaflags,semerstarf   semisemfellurundirgildissviWEESsamningsins,megialdreifarayfir100.000evrur(8,8 |O  millj.kr.)hverjuYriggjaratmabili.EfsettverWurslktdeminimisYakYrskattaviln G  anir(Y.e.rkisaWstoWina)semalYj;WleguviWskiptaflgingetanotiW,samkvmtlgumnr.   29/1999,munYaWleiWatilYessaWYegarskattavilnanirnarfarayfir100.000evrurYriggja   ratmabiliberaWskattleggjaflagiWmeWsamahttiognnurfyrirtkiYvtmabili,fr {  YvaWfariWeryfirmarkiW.LgfestingslkrardeminimisreglufelurYvsrnokkratak sF mrkunYvskattahagrWisemYessifyrirtkieigaannarsaWgetanotiWsamkvmtlgum > nr.29/1999allttilrsloka2007.     0Wrulagiber,samkvmtkvrWunESA,aWendurkrefjaalYj;WlegviWskiptaflgum  greiddanrkisstyrkfrYvaWlginumalYj;WlegviWskiptaflgt;kugildi,grundvellit r reikningaskattgreiWslumYeirraeftiralmennumskattareglumogYeimsrreglumsemum j= flgingilda.MeWfrumvarpiYessuerlagttilaWslkskyldatilendurgreiWsluverWilgfest, 5 m.a.meWvsantil3.mgr.31.gr.samkeppnislaga,nr.44/2005.    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X+! 90/2003,ogvarWaalYj;WlegviWskiptaflg,verWiafnumdarnemaaWYvleytiaWheimilt #" verWieftirsemWuraWveitask.lgmarksaWstoW(deminimis)semeraWfjrhW100.000 # evrurtilflagshverjuYriggjaratmabili.JafnframterkveWiWumaWstakmrkuneigi  $ ekkiviWYegarstarfsemialYj;WlegsviWskiptaflagssalfariWutangildissviWsEESsamnings !W% inseinsogYaWerskilgreintb;kun3viWEESsamninginn.kvWifrumvarpsinsnjafnt O""& tilYesstmasemeftirerhjstarfsemiYeirraflagasemhafastarfsleyfiogtilYeirrarstarf #' semisemYegarhefurttsrstaW,Y.e.kveWiWerumaWendurgreiWaberitilrkissj;Wsef #( mismunurskattgreiWslumalYj;WlegsviWskiptaflags,annarsvegareftirlgumnr.29/1999 $ ) oghinsvegarsamkvmtalmennumskattalgum,ermeiriensemnemur100.000evrum {%N!* hverjuYriggjaratmabili.ViWmatendurgreiWslueWatakmrkunrkisaWstoWarervallt F&"+ miWaWviWYfjrhWsemtilkemureftiraW100.000evrudeminimismarkinuernW. '",  '#- @ Um2.gr. -   kvWiWersamskonarogkvWi1.gr.nemaYaWsnUraWskattavilnunumlgumnr.  83/1989,umXj;Warb;khlWuogendurbturmenningarbygginga.  @ Um3.gr. Y,   kvWiWersamskonarogkvWi1.gr.nemaYaWsnUraWskattavilnunumlgumnr. $ 36/1978,umstimpilgjald.  @ Um4.gr.  X   kvWiWYarfnastekkiskUringa. P #   Fylgiskjal. |O   G AU?) dE?x A^G    G  FjrmlarWuneyti,   fjrlagaskrifstofa: {     Umsgnumfrumvarptillagaumbreytingulgumumlagninguskattaoggjalda   vegnaalYj;WlegraviWskiptaflaga.   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