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B   EftirfarandibreytingarverWa13.gr.laganna:   ! ! 8(886"i(m"  i(m2  a  .3  Ԉ0    0staW?528/1998 2._mlsl_.7.mgr.kemur:688/2005.i(m݌ Ќ  "i(m"  i(m2  b  .3  Ԉ0    _LokamlsliWur_Ԁ7.mgr.orWastsvo:HeildarYyngdkutkismeWfarmimekkiveraum { fram_gjaldYyngd_ԀYess.i(m&݌nF Ќ    3.gr. !   14.gr.lagannafellurbrottogbreytast_greinatlur_ԀsamkvmtYv. "   4.gr. e =$ d  ViW1.mgr.15.gr.lagannabtistnUr_mlsliWur_,svohlj;Wandi:Rkisskattstj;raerheimilt 0!% viWkvrWunkl;metragjaldsog/eWasrstakskl;metragjaldsaWfellagjaldiWniWursYaW !& lgraen200kr. "'   5.gr. \$4 )   1.mgr.17.gr.lagannaorWastsvo: '% *   Komilj;sfyrireWaeftirkvrWunkl;metragjaldsogsrstakskl;metragjaldsskv.14. %!+ gr.aWkutkihafi_heimildarlaust_ԀveriWumferWnYessaWverabiW_kumli_,_kumlir_ &", hafiveriW;virkureWataliWofltiWeWateljirkisskattstj;riafWrumstWumaW_kumlir_ '`#- sekkingilegaruggheimildumaksturkutkisskalhannskriflegaskoraeigandaeWa S(+$. _umrWamann_ԀkutkisaWltatskUringarogggnumaksturinn.Firkisskattstj;riinnan ( tiltekinstmafullngjandiskUringarogggnkvarWarhanneWa_endurkvarWar_ԀgjaldaWYeim  skUringumogggnumvirtum,aWWrumkostiskalrkisskattstj;rikvarWaeWa_endurkvarWa_  gjaldskv.2.mgr.Wurenrkisskattstj;rihrindir_endurkvrWun_Ԁframkvmdskalhann a skriflegageraeigandaeWa_umrWamanni_ԀviWvartumfyrirhugaWa_endurkvrWun_Ԁogforsendur T, hennar.SkaleigandaeWa_umrWamanni_Ԁveittur_a.m.k._Ԁ15daga_frestur_,fr_p;stlagningu_Ԁtil  kynningarumfyrirhugaWa_endurkvrWun_,tilaWtjsigskriflegaumefnimlsogleggjafram  _viWb;targgn_ԀWurenrskurWurum_endurkvrWun_ԀerkveWinnupp.Rkisskattstj;rihefur   jafnframtheimild,aW_framangreindri_ԀmlsmeWferWvirtri,til_endurkvrWunar_Ԁkl;metragjalds  X ogsrstakskl;metragjaldskomilj;saWaWrarforsendurkvrWunarhafaveriWrangar,svo K #  semaW_gjaldYyngd_ԀhafiveriWranglegaskrW_lestrarskr_.Rkisskattstj;raerheimiltaWfalla    fr_endurkvrWun_ԀnemihnlgrifjrhWen5.000kr.      6.gr. wO  #  EftirfarandibreytingarverWa18.gr.laganna: B  ! ! :(U888"i(m"  i(m?$2U  a  .3  Ԉ0    0staW?15.gr. 1._mlsl_.1.mgr.kemur:14.gr.i(m?$l$݌   Ќ  "i(m"  i(mz%2U  b  .3  Ԉ0    0staW?12.,14.og17.gr. 2.mgr.kemur:12.og16.gr.i(mz%%݌  Ќ  "i(m"  i(m&2U  c  .3  Ԉ0    4.og5.mgr.fallabrott.i(m&&݌{  Ќ    7.gr. 9 '  EftirfarandibreytingarverWa19.gr.laganna:  ! ! <(e88:"i(m"  i(m(2e  a  .3  Ԉ0    eftirorWinu?framkvmd _lokamlsliW_Ԁ1.mgr.kemur:tiltekinnaYtta.i(m((݌ Ќ  "i(m"  i(m*2e  b  .3  Ԉ0    0staWorWanna?sUniafeldsneytisemnotaWer_skrningarskylt_Ԁkutki 2._mlsl_.2. r mgr.kemur:sUnir_eldsneytisgeymi_Ԁkutkis.i(m*F*݌e= Ќ  "i(m"  i(m,2e  c  .3  Ԉ0    eftir2._mlsl_.2.mgr.kemurnUr_mlsliWur_Ԁsvohlj;Wandi:Einniger_eftirlitsmnnum_ 0 heimiltaWtakasUnir_birgWageymum_,aWbeiWnirkisskattstj;ra.i(m,4,݌ Ќ  "i(m"  i(m0.2e  d  .3  Ԉ0    ViW2.mgr.btistnUr_mlsliWur_,svohlj;Wandi:kumannikutkiserskyltaWstWva  kutki;skieftirlitsmaWurYessogheimilaeftirlitsmanniaWgeranauWsynlegarathugan i irtilaWstaWreynahvortlituWolahafiveriWnotuWkutkiW.i(m0.].݌\4 Ќ  "i(m"  i(m{02e  e  .3  Ԉ0    3.mgr.orWastsvo:i(m{00݌' Ќ  0  0  Rkisskattstj;rihefureftirlitmeW_gjaldskyldum_ԀaWilum,semhlotiWhafaskrninguskv.  3.gr.,ogerheimiltaWkrefjastYessaWfafhentb;khaldog_b;khaldsggn_,svoognnur  ggnervarWareksturinn.Ennfremurhefurrkisskattstj;riaWgangaW_starfsstWvum_Ԁog `  _birgWastWvum_.AWWruleytigildakvWilagaumvirWisaukaskatteftirYvsemYau S+! getattviW." "i(m"  i(m>42e  f  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:i(m>4k4݌# Ќ  0  0  Hafirkisskattstj;rigrunumskattsvikeWaaW_refsiverW_Ԁbrotlgumumb;khaldhafi  $ veriWframinskalhanntilkynnaYaWskattranns;knarstj;rarkisinssemkveWurum !W% framhaldmlsins.XrttfyrirkvWi1._mlsl_.errkisskattstj;raheimiltaWljkamlin J""& YessaWvsaYvtilskattranns;knarstj;rarkisinsendaseinvrWunguumaWrWabrot #' ervarWarrefsinguskv.4.eWa5.mgr.19.gr.,sbr.4.mgr.20.gr.#(   8.gr. v%N!* 8  EftirfarandibreytingarverWa20.gr.laganna: A&"+  ! ! >(u88<"i(m"  i(mM92u  a  .3  Ԉ0    0staW4.mgr.komaYrjrnUjarmlsgreinar,svohlj;Wandi:i(mM9z9݌ '", Ќ  0  0  Skutki_heimildarlaust_Ԁ&   umferWnYessaWYaWsbiW_kumli_ԀeWaef_kumlir_ ( telurekkieWaaksturerrangl'(:egafrWureWaekkifrWur_akstursb;k_ԀeWaefheildar  YyngdkutkismeWfarmierumfram_gjaldYyngd_ԀYessvarWarYaWsektumalltaW  100.000kr.a 0  0  SlituWolanotuW_skrningarskylt_Ԁkutki,sbr.3.mgr.4.gr.,varWarYaWsektum T, samkvmteftirfaranditflu: *@A ddd Xdd Xdd X??,l , +  #   #;DHeildarYyngdkutkis:    FjrhWsektar: #   #0!3.500kg  | T  200.000kr. ,"| T 3 ,3.501!10.000kg  :   500.000kr. ,":  3 ,10.001!15.000kg    750.000kr. ," 3 ,15.001!20.000kg    1.000.000kr. ," 3 ,20.001kgogYyngri  t L  1.250.000kr.(t L 3  (#;D>#?0  0_SektarfjrhWina_ԀskallkkahlutfallslegaYegarfyrirligguraWekkihafiveriWunntaW   notalitaWaolu_skrningarskylt_Ԁkutki,sbr.3.mgr.4.gr.,tveggjaratmabili,taliW   frYeimtmaerbrotliggurfyrir._SektarfjrhW_ԀskalaWhmarkilkkuWumhelming. b  ViWtrekuWbroterheimiltaWtvfalda_sektarfjrhWina_.ViWsrstakaraWstWurerheim U-  iltaWlkkaeWafellaniWursektsamkvmtkvWinu.   0  0  SkrWumeigandakutkisverWurgerWsektskv.4.og5.mgr.;hWYvhvortbrot  megirekjatil_saknmrar_Ԁhttsemihans.Hafi_umrWamaWur_Ԁkutkisgerstsekurum  brotskv.4.og5mgr.erhannbyrgurfyrirgreiWslu_sektarinnar_ԀsamtskrWumeiganda.Y "i(m"  i(mF2u  b  .3  Ԉ0    7.mgr.fellurbrott.i(mFF݌L$ Ќ  "i(m"  i(mG2u  c  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Refsingar.i(mGG݌ Ќ    9.gr.  H  eftir20.gr.kemurnUgreinogbreytast_greinatlur_ԀsamkvmtYv.HinnUjagreinorWast xP  svosamtfyrirsgn: C!   MlsmeWferW. " I  _Yfirskattanefnd_ԀrskurWarsektirskv.19.gr.nemamlisvsaWtil_opinberrar_Ԁranns;knar # og_d;msmeWferWar_Ԁskv.2.mgr.UmmeWferWmlahjnefndinnifereftirlgumnr.30/1992, |$ um_yfirskattanefnd_,meWsWaribreytingum.Skattranns;knarstj;rirkisinskemurframaf oG% hlfuhinsopinberaYegarnefndinrskurWarsektir.BrskurWirnefndarinnareru_fullnaWar :& rskurWir_. '   Skattranns;knarstj;rirkisinsgeturvsaWmlitil_opinberrar_Ԁranns;knarafsjlfsdWum, ( svoogeftir;sk_skunauts_ԀefhannvilleigihltaYvaWmlverWiafgreiddaf_yfirskattanefnd_ s) skv.1.mgr. f >*   XrttfyrirkvWi1.mgr.erskattranns;knarstj;rarkisinseWalglrWumfulltrahans 1! + heimiltaWgefaskunautkostaWljka_refsimeWferW_ԀmlsmeWYvaWgreiWasekttilrkis !, sj;Ws,endaverWurbrotekkitaliWvarWaYyngrirefsinguensekt,ogverWurmliYhvorkivs "- aWtil_opinberrar_ԀmeWferWarn_sektarmeWferWar_Ԁhj_yfirskattanefnd_.AWilaskuluveittarupp #j. lUsingarumfyrirhugaWa_sektarfjrhW_ԀWurenhannfellstaWljkamlimeWYessumhtti. ]$5 / _SektarkvrWun_ԀsamkvmtkvWiYessuskallokiWinnansexmnaWafrYvaWranns;kn (%!0 skattranns;knarstj;ralauk. %!1   XrttfyrirkvWi1.mgr.errkisskattstj;raheimiltaWljka_refsimeWferW_ԀmeWkvrWun &"2 sektarviWbrotumervarWarefsinguskv.4.eWa5.mgr.19.gr.endahafimlinuekkiveriW 'a#3 vsaWtilskattranns;knarstj;rarkisinstilmeWferWar.Ssektskv.1._mlsl_.greiddinnan14 T(,$4 dagafrkvrWunhennarlkkar_sektarfjrhWin_Ԁum20afhundraWi._SektarkvrWun_Ԁrkis ( skattstj;raer_kranleg_Ԁtil_yfirskattanefndar_ԀinnanYriggjamnaWafr_p;stlagningu_ԀkvrW  unar.Rkisskattstj;rikemurframafhlfuhinsopinberafyrirnefndinnivegnakrur  skurWihans. a   _Skattkrfu_ԀmhafauppiopinberumlisemkannaWverahfWaWvegnabrotagegnlgum T, Yessum.    SektirfyrirbrotgegnlgumYessumrennarkissj;W.    _Vararefsing_Ԁfylgirekki_sektarkvrWunum_Ԁskattyfirvalda.Uminnheimtusektaskatt   yfirvaldagildasmuregluroguminnheimtu_virWisaukaskatts_Ԁsamkvmtlgumnr.50/1988,  X umvirWisaukaskatt,meWsWaribreytingum. K #    Skskv.19.gr.fyrnistsexrum.Fariframranns;knafhlfuskattranns;knarstj;rark    isinseWa_rkislgreglustj;ra_ԀgegnaWilasemskunautmiWast_fyrningarfrestur_ԀviWupphaf    ranns;knarendaverWiekki;eWlilegartafirranns;knmlseWakvrWunrefsingar.     10.gr. B  Z  EftirfarandibreytingarverWa21.gr.laganna:    ! ! B(88>"i(m"  i(m[2  a  .3  Ԉ0    ViW7.mgr.btistnUr_mlsliWur_,svohlj;Wandi:HiWsamaviWumsektirskv.4.og5.   mgr.19.gr.i(m[*\݌{  Ќ  "i(m"  i(m]2  b  .3  Ԉ0    8.mgr.orWastsvo:i(m]]݌nF Ќ  0  0  _Kl;metragjaldi_,srstku_kl;metragjaldi_Ԁogsektumskv.4.og5.mgr.19.gr.fylgir 9 _lgveWsrttur_ԀviWkomandikutki.   11.gr. r _  0staW?15.gr. fyrrimlsliW22.gr.lagannakemur:14.gr. e=   12.gr.  g`  0staW_dagsetningarinnar_Ԁ?31.desember2006 kvWitilbrWabirgWaIlgunum,sbr.  lgnr.81/2006oglgnr.70/2005,kemur:31.desember2007. i   13.gr. ' a  0staW_dagsetningarinnar_Ԁ?31.desember2006 kvWitilbrWabirgWaIIlgunum,sbr.  lgnr.81/2006kemur:31.desember2007.    14.gr. S+! b  HeitilagannaverWur: Lgum_olugjald_Ԁog_kl;metragjald_.  "   15.gr.  $ c  LgYessiWlastYegargildi. !W% @ #dggAthugasemdirviW_lagafrumvarp_ԀYetta.#ggd6dԈ #'   Xann1.jl2005komutilframkvmdanUlgum_olugjald_Ԁog_kl;metragjald_Ԁ_o.fl_.,sem #( leystuafh;lmieldrakerfi_Yungaskatts_.Um_heildarlg_ԀvaraWrWasemhfWufrmeWsr $ ) umfangsmikla_kerfisbreytingu_ԀogYvereWlilegtaWkjlfariWsfariWyfirhvernigtilhafi v%N!* tekistoghvorteinhvervandamlsuviWframkvmdhinsnUjakerfis.Frgildistkulaganna A&"+ hefurYeimveriWbreyttYrisvaroghafabreytingarnarsniWaWfjrhW_olugjaldsins_,aukYess  '", sembreytingarvorugerWarkvWumerlutuaW_kutkjum_ԀsrstakrinotkunogYauskil '#- greindnnarsamtYvaWlagtvartilaWvegnanotkunarYeirraskyldigreittsrstakt_kl; ( metragjald_ԀtilaWgta_jafnrWis_Ԁ_skattlagningu_ԀYyngrikutkjasemerlagtbWi_olugjald_  og_kl;metragjald_.    _vormnuWum_Ԁ2006skipaWifjrmlarWherrastarfsh;psemfaliWvaraWskoWalgin a _heildsttt_ԀmeWhliWsj;nafYeirrireynslusemkominvarframkvmdYeirra.RWgerteraW T, _starfsh;purinn_Ԁljkistrfumnstunni.MeWfrumvarpiYvsemhrerlagtframerbrugWist  viWYeimvandamlumsemhafakomiWuppviWframkvmdlagannaog_starfsh;purinn_Ԁer  sammlaumaWbrUntsaWtakanYegar.nnuratriWisemkomiWhafatilumrWu_starfs   h;pnum_ԀogvarWa_kerfisbreytinguna_ԀstrrasamhengiverWaframtilskoWunarinnanrWu  X neytisins. K #    HelstubreytingarsemlagWarerutilfrumvarpinueruannarsvegarIII.kaflalaganna,    semfjallarum_kruheimildir_,_refsibyrgW_Ԁogeftirlit,oghinsvegarerlagttilaWtmabundin    lkkun_olugjalds_ԀverWi_framlengd_Ԁumeittr.     0fyrstalagiermeWfrumvarpinulagttilaWkveWiWverWimeWskUrumhttiaWsalaolu wO  umborW_varWskip_ԀogskipsemnotuWeruatvinnurekstriogskrWeru6metrareWalengri B  sundanYegin_olugjaldi_.ViWslkaafhendinguerekkigerWkrafaumaWolunasbttlitar-    eWa_merkiefnum_.0nefndarlitifyrstaminnihlutaefnahags-og_viWskiptanefndar_Ԁumfrumvarp   tillagaum_olugjald_Ԁog_kl;metragjald_Ԁ_o.fl_.(sj_Yskj_.1708849.mli130.lggjafarYingi) {  komframaWlitunolutkiekkitil_skipagasolu_ԀsemnotuWvri_kaupskipaflotann_Ԁogll nF strrifiskiskip.02.mgr.2.gr.reglugerWarnr.283/2005,umlitungas-og_dsilolu_,eraW 9 finnakvWiYessaefnisenrttYykiraWskj;tastyrkaristoWumundirYaWkvWi.    0WrulagierufrumvarpinulagWartilumfangsmiklarbreytingarkvWumsemsna  aW_endurkvrWun_,refsingu,_kruheimild_,mlsmeWferWogeftirliti.EkkierlagttilaWgerW r verWibreytingYvhvaWteljistvera_refsiverW_ԀhttsemifrYvsemerngildandilgum. e= StefnteraWYvaWrefsikvWilagannaverWi_gagnsrri_ԀogbeitingYeirra_skilvirkari_. 0   0YriWjalagierlagttilaWtmabundinlkkunfjrhW_olugjalds_ԀverWi_framlengd_.MeW  lgumnr.87/2004,um_olugjald_Ԁog_kl;metragjald_Ԁ_o.fl_.,varfjrhW_olugjaldsins_ԀkvrWuW  45kr.hvernltraaf_gjaldskyldri_Ԁolu.MeWlgunumvarstefntaWYvaW_tsluverW_Ԁ_dsil i olu_ԀyrWiviWlgraenbensnimeWYaWaWmarkmiWiaWgera_dsilknnar_Ԁf;lksbifreiWar \4 _kj;sanlegan_ԀkostviWval_einkabifreiW_.Vegna_;hagstWrar_ԀYr;unar_heimsmarkaWsverWi_ ' _dsilolu_,samanboriWviW_heimsmarkaWsverW_Ԁbensni,var_olugjaldiW_ԀlkkaWtmabundiW,  r45kr.41_kr_.,meWlgumnr.70/2005.GiltistmabundnalkkunsexmnuWifr  gildistkulagannaum_olugjald_Ԁog_kl;metragjald_,_Y.e._Ԁfr1.jltil31.desember2005.MeW `  lgumnr.126/2005,umbreytingulgumum_olugjald_Ԁog_kl;metragjald_Ԁ_o.fl_.,varstma S+! bundnalkkun_framlengd_Ԁtil1.jl2006.Lkkuninvar_framlengd_ԀnUtil31.desember " 2006meWlgumnr.81/2006,umbreytingulgumum_olugjald_Ԁog_kl;metragjald_Ԁ_o.fl_. #   FrYvaW_olugjald_ԀvartekiWupphefur_heimsmarkaWsverW_Ԁ_dsilolu_ԀoftarenekkiveriW  $ hrraen_heimsmarkaWsverW_Ԁbensni.SprgerarWfyrirYvaW_heimsmarkaWsverW_Ԁ_dsil !W% olu_ԀverWinstu_missirum_ԀaWjafnaWihrraen_heimsmarkaWsverW_Ԁbensni.HafaYarf J""& hugaaWnokkuWerfitteraWspfyrirumYr;un_heimsmarkaWsverWs_Ԁbensniog_dsilolu_ #' vegna_;trausts_Ԁstandsmrgumafhelstu_oluframleiWslurkjum_Ԁheims.MikilvgteraWinn #( byrWissamrmis_skattlagningu_Ԁ_dsilolu_ԀogbensniYannigaW_dsilknnar_Ԁf;lksbifreiWar $ ) verWilitlegrikosturfyrireinstaklingaenYrhafaveriWhingaWtil.MeWvsantil_framan v%N!* greinds_ԀermeWfrumvarpiYessulagttilaWYessitmabundnalkkun_olugjalds_Ԁr45kr.41 A&"+ kr.verWi_framlengd_Ԁtil31.desember2007.  '",  '#- @ AthugasemdirviWeinsta& , kargreinarfrumvarpsins. (   Um1.gr.  :  LagtertilaWkveWiWverWiumaWseljendumoluinnanlandss,Yrttfyriralmenna  skyldutilinnheimtu_olugjalds_ԀviWafhendinguolu',(erfellurundir_skattskyldusviW_Ԁlaganna, a heimiltaWfallafr_innheimtunni_ԀviWafhendinguolutilnota_varWskip_Ԁogskipatvinnu T, rekstrisemskrWeru6metrareWalengri.MeWkvWiYessuerseljendumoluheimilaWaW  fallafrinnheimtu_olugjalds_Ԁendaer_snnunarbyrWi_ԀumaWuppfylltsuskilyrWitilaWfalla  frinnheimtugjaldsinsseljanda,_Y.e._Ԁ_seljandanum_ԀberaWsUnaframaWhannhafiafhent   olunatilnotaskipafYeimtogasemkvWiWtekurtil.XerlagttilaWframangreind  X undanYgafrinnheimtu_olugjalds_ԀverWiekkibundinYvskilyrWiaWolunasbttlitar K #  og/eWa_merkiefnum_,lktoggerteraWskilyrWivarWandiaWrarundanYgursemkveWiWerum    4.gr.laganna,_Y.m.t._ԀviWafhendinguolutilnotannurskipogbta.      Um2.gr. wO  ̎  BreytinginaliWgreinarinnarYarfnastekkiskUringar,enbliWerlagttilaWskUrtverWi B  kveWiWumaWheildarYyngdkutkismeWfarmimegiekkiveraumfram_gjaldYyngd_ԀYess.      Um3.gr. {  ;  LagtertilaWfelldverWibrottskyldarkisskattstj;ratilaW_endurkvarWa_Ԁum_kl;metragjald_ nF ogsrstakt_kl;metragjald_ԀmeWtilteknumhttireynistheildarYyngdkutkismeWfarmivera 9 umfram_gjaldYyngd_ԀYess.0staWYesser8.gr.frumvarpsinslagttilaWviWYvliggisektir.  EruYessarbreytingarlagWartilvegnaUmissaannmarkasemkomiWhafalj;sviWfram  kvmdgildandikvWa.FyrirYaWfyrstaleiWir_reikniregla_ԀgildandikvWatilYessaW_endur r kvarWaWar_ԀfjrhWirgetareynstmjglgarYeimtilvikumYegaraksturkutkisviWkom e= anditmabilihefurveriWltillenngildandikvWisegiraWviW_endurkvrWun_ԀskulimiWa 0 viWakstursWustu60daga.FjrhWkl;metragjaldsngildandilgumermunlgraenYaW  vartWlaganr.3/1987,umfjrfluntilvegagerWar.SemdmimnefnaaWafkutkisem  viW_vigtun_Ԁmlist26tonnenermeWskrWa_gjaldYyngd_Ԁ23tonnoghefurveriWekiW3.000 i kl;metrasWustu60daga,nmi_endurkvrWun_Ԁkl;metragjalds5.400kr.enfyrirgildistku \4 ngildandilagahefWiYessifjrhWveriWmunhrri.EnnfremurermlsmeWferWsamkvmt ' kvWinumjgYung_vfum_.SemdmimnefnatilvikYegarfullngjandiggnumakstur  eruekkifyrirhendieWaYegarkutkiWhefurekkiveriWakstrisWustu60daga,_t.d._Ԁvegna  breytingaeignarhaldiYess. `    Um4.gr. " :  LagtertilaWrkisskattstj;raverWiheimilaWaWfallafrlagningukl;metragjaldsog/eWa # srstakskl;metragjaldsnifjrhWgjaldsinsekki200kr.Xarsem_kl;metragjaldiW_Ԁerlgt  $ geturYaWleitttilYessaW_lagning_Ԁeigendurlttustu_kutkjanna_ԀsemekiWerltiWverWi !W% mjglg.SemdmimnefnaaW10tonnakutkigreiWir0,29kr.hvernekinnkl;metra. J""& Hafi_kutkinu_ԀveriWekiWum200kl;metra_gjaldtmabilinu_ԀverWur_lagningin_Ԁ58kr.0slk #' umtilvikumerkostnaWurvegna_innheimtunnar_Ԁmunhrrienvinningurhennar. #(   Um& a 5.gr. v%N!* K  LagtertilaWmlsmeWferWviWkvrWunog_endurkvrWun_Ԁkl;metragjaldsogsrstaks A&"+ kl;metragjaldsverWifelldaWalmennum_ml'av%ZsmeWferWarreglum_Ԁ_skattarttar_,sbr.96.gr.laga  '", nr.90/2003,umtekjuskatt,og26.gr.laganr.50/1988,umvirWisaukaskatt.0_lokamlsliW_ '#- greinarinnarerlagttilaWrkisskattstj;raverWiheimilaWaWfallafr_endurkvrWun_Ԁnemihn ( lgrifjrhWen5.000kr.RttYykiraWmiWaviWhrrifjrhWen4.gr.frumvarpsinsYar  semkostnaWurogvinnaviW_endurkvarWanir_Ԁrkisskattstj;raermunmeirienviWtsendingu  _greiWsluseWils_Ԁvegna_lagningar_Ԁkl;metragjalds. a   Um6.gr.    _Brottfelldar_Ԁmlsgreinareruteknarupp,efnislegasamhlj;WanUrrilagagrein,sbr.9.gr.  frumvarpsins.     Um7.gr. K #    0kvWinuerulagWartilUmsarbreytingar19.gr.laganna.0fyrstalagiertillagaum    _orWalagsbreytingu_Ԁ1.mgr.YarsemkveWiWyrWimeWskUrarihttiumaWfjrmlarWherra    sheimiltaWfelaVegagerWinniframkvmdtiltekinnaYtta_eftirlitsins_.XerlagttilskUrara   orWalagtilaWtryggja_eftirlitsaWila_ԀaWgangaW_eldsneytisgeymi_Ԁkutkis. wO    0cliWgreinarinnarerlagttilaW_eftirlitsmnnum_Ԁ_VegagerWarinnar_ԀverWiheimilt,aWbeiWni B  rkisskattstj;ra,aWtakasUnir_birgWageymum_,Wrumen_eldsneytisgeymi_Ԁkutkis,_t.d._    _birgWageymum_Ԁundireldsneyti_starfsstWvum_.EnnfremurerrttuWsskyldakumanna   aWstWvakutkiaWkrfu_eftirlitsmanna_.SambrilegaheimilderaWfinna68.gr._umferW {  arlaga_,nr.50/1987,sbr.12.gr.laganr.66/2006,umbreytingu_umferWarlgum_. nF   EnnfremurerlagttilaWskUrarverWikveWiWuminntak_eftirlitsheimilda_Ԁrkisskattstj;ra 9 3.mgr.enner.    0fliWkvWisinsergerWtillagaumnUjamlsgreinsemersamrmiviWYmeginreglu  aWtilkynnaskuliskattranns;knarstj;rarkisinsrkstuddangrunum_refsiverW_Ԁbrotskatta r lgum.0sWarimlsliWmlsgreinarinnarerlagttilaWkveWiWverWiumaWrkisskattstj;ri e= getivikiWfr_meginreglunni_ԀtilvikibrotasemhonumerfaliWaWljkameW_sektargerW_,sbr. 0 kvWi9.gr.frumvarpsins.    Um8.gr. i   0aliWgreinarinnarerlagttilaWtilgreindhttsemivarWisektumalltaW100.000kr.enum \4 eraWrWasmuhttsemioglUster_refsiverW_Ԁlgunum.GerterrWfyriraW_sektarfjrhWin_ ' verWifjrhWaWkveWinnikr;nutluenekkiafleiddafYeirritluWufjrhWsemundaner  dreginlktoggildandilgum,endahefurYaWveriWerfiWleikumbundiWframkvmdog  sumumtilvikumekkittviW.MeWYessaribreytinguergertrWfyriraWrefsingarviWYessum `  brotumverWi_fyrirsjanlegri_,aukYesssemframkvmdviWbeitinguYeirraverWur_skilvirkari_. S+! SbrotiWgegnfleirieneinumliWkvWisinsergertrWfyriraW_sektarfjrhWin_Ԁssaman " lagWarYrfjrhWirsemviWhverjueinstkubrotiliggja.GerterrWfyrirYvaWeinfaltg # leysisskilyrWi_refsibyrgWar_.  $   XerlagWartilbreytingarviWurlgumviWbrotumsemfelastYvaWnotalitaWa_gjald !W% frjlsa_Ԁolu_skrningarskylt_Ԁkutkinheimildar.Skv.4.mgr.20.gr.ngildandilagaer J""& shttsemi_refsiverW_.BreytinginlUtureinkumaWYvaWlagtertilaW_sektarfjrhWin_Ԁtaki #' miWafheildarYyngd_kutkisins_ԀogfaristighkkandieftirYvsemYyngdkutkiseykst, #( staWYessaWtakamiWafYeirrifjrhWsemtlamaWhafiveriWdreginundan.ErYetta $ ) fyrirkomulagsambrilegtviWYaWsemviWhafterNoregi.0framkvmdhefurveriWerfiW v%N!* leikumbundiWaWmiWa_sektarfjrhWina_ԀviW_undandregna_ԀfjrhWYarsemerfittgeturreynst A&"+ aWsUnaframmagnolusemnotuWhefurveriWmeW;lgmtumhtti.AukYesser_sektar  '", fjrhW_ԀsemreiknuWertmeWYeimhtti;verulegogekkisamrmiviW_alvarleika_Ԁbrot '#- annaogYfjrhagsleguhagsmunisemYar_vegast_Ԁ.XertluverWurbeinnkostnaWurvegna ( _eftirlitsins_ԀsamfaraYessumbrotum,sem_m.a._Ԁfelstefnagreininguolunnar.MeWYessu  kvWiergertrWfyriraWrefsingarviWYessumbrotumverWiYyngdaroghafWarmeirasam  rmiviWYhagsmunisemkvWinuertlaWaWvernda.XergertrWfyriraWrefsingar a verWi_gagnsrri_ԀogframkvmdviWbeitinguYeirra_skilvirkari_.GerterrWfyriraWheimilt T, verWiaWlkka_sektarfjrhWina_ԀYegarfyrirligguraWekkihafiveriWunntaWnotalitaWaolu  umrttkutkitveggjaratmabilifrYeimtmaerbrotliggurfyrir.Hrereinkumhaft  hugaefbreytingverWureignarhaldikutkisinnanhinstveggjaratmabils.Mla_sann   girnisrk_ԀmeWYvaW_sektarfjrhWin_ԀverWiYhlutfalliviW_eignarhaldstmann_.ErYessum  X tilvikumgertrWfyriraWstuWstverWiviWopinberggnumeignarhaldkutkja.Lagtertil K #  aW_sektarfjrhWina_ԀsaWhmarkiunntaWlkkaumhelmingafYessaristWu.Xerlagt    tilaWviWtrekaWbrotsunntaWtvfalda_sektarfjrhWina_.ViWsrstakaraWstWurerheimilt    aWlkkaeWafellaniWursektsamkvmtkvWinu.GerterrWfyriraWYaWmatshndum   Yesser_refsingunum_Ԁbeitir.HafiviWkomandiorWiWuppvsaWWrumbrotumgegnkvWum wO  YessaralagaergertrWfyrirYvaW_sektarfjrhWin_ԀssamanlagWarYrfjrhWirerviWbrot B  unumliggja.      EinnigerlgWtilhlutlgbyrgW_skrWs_Ԁeigandakutkisvegnabrotasemtilgreinderu   Yessarigrein.kumaWurkannaWveraannaren_umrWamaWur_ԀYesseWaskrWureigandi.Er {  fyrirsWaWsumumtilvikumYarsemsvohttartilsnnast;mgulegtaWupplUsaumhver nF YeirrahafisUntafsr_saknma_ԀhttsemiY;ttlj;stsaWbrothafiveriWframiW.ErYvlagttil 9 aWskrWureigandi_kutkisins_Ԁberi_refsibyrgW_ԀntillitstilYesshvortbrotmegirekjatil_sak  nmrar_Ԁhttsemihans.MeWskrWumeigandaergertrWfyriraWtekiWsmiWafopinberri  skrningu_kutkjaskr_.VerWihinsvegarsUntframaW_umrWamaWur_Ԁkutkishafihagn r astbrotinumgerahannbyrganfyrirgreiWslu_sektarinnar_ԀmeWskrWumeigandaYess(_in_ e= _solidum_).MeW_umrWamanni_ԀerttviW_skrWan_Ԁ_umrWamann_Ԁsamkvmt_kutkjaskr_.AWrir 0 enskrWureigandibera_refsibyrgW_ԀvegnabrotakvWumgrundvellisakar.    0bliWerlagttilaW7.mgr.fallibrotten20.gr.lagannaverWillkvWiummls  meWferW_refsiverWra_Ԁbrotagegnlgunum.SkUrgreinarmunurverWiYanniggerWurannars i vegarkvWum19.gr.semtekurtilYeirrarhttsemisemlUster_refsiverW_Ԁsamkvmtlgun \4 umog_refsinga_Ԁvegnahennaroghinsvegar20.gr.,semhefuraWgeymatmandireglurum ' mlsmeWferWbrotanna.    LokserlagttilaWfyrirsgngreinarinnarverWi?Refsingar staW?_RefsibyrgW_ .ErYaW  meiralUsandifyrir_efnisinntak_ԀgreinarinnarsemtekurekkieinungistilbyrgWarvegnabrota `  lgunumheldureinnig_refsinga_ԀvegnaYeirra. S+!   Um9.gr. #   HrerlagttilaWsettverWieinnstaWkvWiummlsmeWferWog_fyrningarreglur_Ԁvegna  $ brotalgunum,staWYessaWhafakvWiYessefnistveimurgreinum,18.og20.gr. !W% laganna. J""&   kvWi1.mgr.erefnislega;breyttfr4.mgr.18.gr.laganna.MeginreglanersaWsekt #' irvegnabrotalgunumsukveWnarafhlfu_yfirskattanefndar_ԀmeWrskurWi.Tekinner #( afallurvafiumaWskattranns;knarstj;rirkisinskomiframafhlfuhinsopinberafyrir_yfir $ ) skattanefnd_ԀsemersamrmiviW1.mgr.22.gr.laganr.30/1992,um_yfirskattanefnd_. v%N!*   kvWi2.mgr.ersambrilegtWrumkvWum_skattalaga_Ԁ_t.d._Ԁ4.mgr.110.gr.laganr. A&"+  90/2003,umtekjuskatt.EfnislegaerkvWiW;breyttfr4._mlsl_.4.mgr.18.gr.  '",   kvWiW3.mgr.&   tekurtil_sektarheimildar_Ԁskattranns;knarstj;rarkisins.kvWiWkemur ( staW1.!3._mlsl_.7'(.mgr.20.gr.laganna.GerterrWfyriraWheimildinnitilallrabrota  gegnlgunum,verWibrotekkitalinvarWaYyngrirefsinguensektum.Samkvmtgildandi  lgumnrheimildineinvrWungutilhttsemisemfellurundir3.mgr.20.gr.laganna.Lagt a ertilaWaWiliYurfiaWgangastundir_sektarboW_Ԁhjskattranns;knarstj;rarkisinstilaWunnt T, saWljka_refsimeWferW_ԀmlsmeWYessumhtti.ErYaWsamrmiviWnnurkvWilaga  ertakatil_sektarheimildar_Ԁskattranns;knarstj;rarkisins,sbr.lgnr.134/2005.Gangist_sku  nautur_Ԁekkiundir_sektarboW_Ԁtekurskattranns;knarstj;rirkisinskvrWunumhvortmlihans   verWivsaWtil_sektarmeWferWar_Ԁhj_yfirskattanefnd_ԀeWatil_opinberrar_ԀmeWferWhjlgreglu.  X   kvWi4.mgr.fjallarum_sektarheimild_Ԁrkisskattstj;ra.GerterrWfyriraW_sektarheimild_ K #  rkisskattstj;ratakitilhttsemisemlUster_refsiverW_Ԁskv.a.ogb.liW8.gr.frumvarpsins,    _Y.e._Ԁtilbrotaannarraen_gjaldskyldra_ԀaWilaskv.1.!3.mgr.20.gr.,sbr.3.gr.ngildandilaga.    HafimliveriWvsaWtilskattranns;knarstj;rarkisinstilmeWferWarskv.fliW.7.gr.frum   varpsinsergertrWfyriraWskattranns;knarstj;rirkisinsgetilokiW_refsimeWferW_Ԁmlsins. wO  VerWursektumekkibeittafhlfurkisskattstj;rasamkvmtYessukvWiYeimtilvikum. B  LagtertilaWkvrWuW_sektarfjrhW_Ԁafhlfurkisskattstj;ralkkium20afhundraWiverWi    hngreiddinnan14dagafrkvrWunhennar.TilaWtakaaftvmliYarumertiltekiWaW   rkisskattstj;rikomiframafhlfuhinsopinberafyrir_yfirskattanefnd_ԀvegnakrurskurWi {  hanssamkvmtYessukvWi. nF   05.mgr.erlagttilaW_skattkrfu_ԀmegihafauppiopinberumlisemkannaWverWahfWaW 9 vegnabrotalggjfinni.kvWiWersambrilegtWrumkvWumskattalgum,_t.d._Ԁ2.  _mlsl_.3.mgr.110.gr.laganr.90/2003.SmlivsaWtil_opinberrar_Ԁranns;knarerYaWgert  grundvellikruskattranns;knarstj;rarkisins,sbr.2.mgr.Yessarargreinarfrumvarpsins. r   06.mgr.erlagttilaWtekinverWiaftvmliumaWsektirfyrirbrotgegnlgunumrenni e= rkissj;W. 0   Samkvmt7.mgr.fylgir_vararefsing_ԀekkikvrWunumskattyfirvaldaumbeitingusektar.  kvWiWviWhvortheldurerumaWrWakvarWanirrkisskattstj;ra,skattranns;knarstj;ra  rkisinseWa_yfirskattanefndar_.02._mlsl_.erkvWiuminnheimtusektaskattyfirvalda.Fer i umhanasamahttoguminnheimtu_virWisaukaskatts_Ԁsamkvmtlgumnr.50/1988,um \4 virWisaukaskatt.ErstilhgunsamrmiviW1._mlsl_.1.mgr.23.gr.laganna. '   kvWiW8.mgr.eraWmestuefnislega;breyttfr5.mgr.18.gr.ngildandilagaog  YarfnastekkiskUringa.    Um& , 10.gr. S+!   HrerfyrstalagilagttilaWekkiverWiheimiltaWskiparlandikutkinemagreiddar " hafiveriW_lagWar_Ԁsektirskv.aliW8.gr.frumvarpsins.YaW_m.a._ԀviWumsektirvegnabrota # _gjaldYyngd_Ԁogvegna_;heimillar_Ԁnotk',Sunar_litaWri_Ԁolu_skrningarskylt_Ԁkutki.  $   0WrulagierlagttilaWaukkl;metragjaldsogsrstakskl;metragjaldsfylgi_lgveWsrttur_ !W% viWkomandikutkivegnasektaskv.aliW8.gr.frumvarpsins. J""&   Um11.gr. #( 1  GreininYarfnastekkiskUringar. $ )   Um12.gr. A&"+   MeWgreininnierlagttilaW_framlengd_ԀverWitmabundinlkkun_olugjalds_Ԁ41kr.hvern  '", ltra.tlaWeraWsrWstfunleiWitilYessaWtekjurrkissj;WsverWium450_millj_.kr.lgri '#- enellahefWiorWiWoghefurYegarveriWreiknaWmeWYvforsendum_tekjuhliWar_Ԁ_fjrlaga ( frumvarps_ԀfyrirriW2007.ErYvekkigertrWfyriraW_lgfesting_Ԁfrumvarpsinshafiteljandi  hriftgjldrkissj;Ws.    Um13.gr. T,    MeWgreininnierlagttilaW_framlengd_ԀverWitmabundinlkkunsrstku_kl;metragjaldi_  bifreiWartilsrstakranotatilYessaW_jafnrWis_Ԁsgtt_skattlagningu_ԀYeirrakutkjasem  greiWa_olugjald_ԀogYeirrasemgreiWasrstakt_kl;metragjald_.Xessibreytingertalinhafa   ;veruleghriftekjurrkissj;Wsrinu2007.  X   Um14.gr.      TileinfldunarerlagttilaWheitilagannaverWibreyttog?_o.fl_. verWifelltbrott.      Um15.gr. wO    GreininYarfnastekkiskUringar. B   _Fylgiskjal_. nF 9AU?) dE?j A^9  9 FjrmlarWuneyti,  _fjrlagaskrifstofa_: r    Umsgnumfrumvarptillagaumbreytinglgumnr.87/2004,  um_olugjald_Ԁog_kl;metragjald_Ԁ_o.fl_.,meWsWaribreytingum.       MeWfrumvarpiYessuerulagWartilnokkrarbreytingarkvWumlagaum_olugjald_Ԁog i _kl;metragjald_.BreytingarnarsemlagWarerutilfrumvarpinusnaaWallegaaWkvWum \4 um_kruheimildir_,_refsibyrgW_,mlsmeWferWogeftirlitogmiWa_m.a._ԀaWYvaWgerarefsingar ' viWbrotumlgunum_gagnsrri_Ԁogframkvmdeftirlits_skilvirkara_.EkkierstWatilaW  tlaaWYessarbreytingarhafiumtalsverWhriftgjldviWframkvmdlagannaentekjur  afsektumkynnuaWaukastnokkuW,_a.m.k._ԀfyrstumsinnYartiltiltluW_varnaWarhrif_ԀverWa `  kominfram.XerfrumvarpinulagttilaWlkkun_olugjalds_Ԁr45kr.41kr.hvernltra S+! oglkkungjaldskrvegnasrstakskl;metragjalds,semfallattirgildiumnstura " m;t,verWi_framlengd_ԀtillokanstarsYarsemekkieruhorfuraW;hagstWverWYr;un # _dsilolu_ԀgagnvartbensniheimsmarkaWigangitilbakanstunni.tlaWeraWsrWstf  $ unleiWitilYessaWtekjurrkissj;WsverWium450_m.kr_.lgrienellahefWiorWiWoghefur !W% YegarveriWreiknaWmeWYvforsendum_tekjuhliWar_Ԁ_fjrlagafrumvarps_ԀfyrirriW2007.Er J""& YvekkigertrWfyriraW_lgfesting_Ԁfrumvarpsinshafiteljandihriftgjldrkissj;Ws.