WPCR( GOyy9x*<+:~=c c+{к-v=.]4r*~zXk֟t  6HSYp}Sq+86N&L /Stt{2"4k3rvҗU\7ԞJ(5~a*\l[5|+6 ..d0YRa~fV~S`[cħ+B?#%مP#z T\-(aSp11BvS^#i/Dʙ[ʖ b׊ [(JىkAիq(jYEU:ׂ[6a(ah#+C/mpu!*^Y9뤻\CG 2zܿ8^m[z#mafuUNv % 04 # 4>9 m;wR4V^ jvv B-N 1 0QEEEE 0Q 0] 0 uD D 0w 00!0! 0!! 1u"":## BA$A$A$A$6^$^$^$^$^$^$^$^$^$^$^$^$ 72%%/%% 1%%%%%%%%%%%%%%%%%%%%%U:&&&&M&&&&V&&&&&&(*(&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    Adobe PDFyy0W:\WP2000\SKJRI~IZ.WPTW:\WP2000\SkjritunY2k-nytt.wptUN8rirs?gqb: 3|x)Hairline dikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3>$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXkXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? %XXk0?vvbX0#ggdd  8\dXXd8ISIS,.     ()3>$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXkXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? %XXk0?vvbX0#ggdd  8\dXXd8ISIS,.     (53$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXkXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? %XXk0?vvbX0#ggdd  8\dXXd8ISIS,.      d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) 0 a>'ISUS.,,,..XXXX? 'XX0?vvbX0#ggdd  ISIS,.   ݀_ d , g+ISUS.,,,..XXXX? 'XX0?vvbX0#ggdd  ISIS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular L e>)ISUS.,,,..XXXX? 'XX0?vvbX0#ggdd  ISIS,.   _>? Ҁ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 'XX0?vvbX0#ggdd  8'dd8ISIS,.     _ >?  _ikmo(%03qs 9136.lggjafarYing2008!2009. ( Xskj.922"366.ml.     w'@ Framhaldsnefndarlit#' w#   umfrv.till.umbreyt.l.nr.90/2003,umtekjuskatt,oglgumnr.45/1987,umstaWgreiWslu   opinberragjalda,meWsWaribreytingum.  X @ Frefnahagsogskattanefnd.      MlinuvarvsaWtilnefndarinnaraWlokinni2.umrWuoghefurnefndinfjallaWummliW   nUogfengiWsinnfundIndriWaH.XorlkssonogIngibjrguHelguHelgad;tturfrfjr wO  mlarWuneyti,KristjnSkarphWinssonfriWnaWarrWuneyti,IngvarJ.Rgnvaldssonog B  GuWrnuJennUjuJ;nsd;tturfrrkisskattstj;ra,BryndsiKristjnsd;tturfrskattranns;knar    stj;rarkisins,FinnOddsonogHaraldI.BirgissonfrViWskiptarWi,sgeirMargeirssonfr   GeysiGreenEnergy,StefnPturssonfrLandsvirkjun,ElnuSmrad;ttrfrOrkuveitu {  Reykjavkur,sgeir.RagnarssonogslauguGunnlaugsd;tturfrBBALegal,Gunnar nF EgilEgilssonogVluValtUsd;tturfrDeloittehf.ogSmonX;rJ;nssonoggstK.GuW 9 mundssonfrKPMGhf.    Nefndinrddinnarum1.gr.frumvarpsinsumskattlagninguvaxtagreiWslnarlandiog  hrifhennarslensktviWskiptalflj;sirkjandiefnahagsaWstWna.SkiptarskoWanirkomu r framumYettaatriWi. e=   FulltrarfjrmlarWuneytisrttuWuaWtilgangurkvWisinslytiekkieinvrWunguaWYv 0 aWkomavegfyrirskattasniWgnguheldurjafnframtaWtryggjaslenskarkinueWlilegahlut  deildverWmtaskpunhrlandi.GtthefWivaxanditilhneigingartilaWfrahagnaWr  fyrirtkjumformivaxtateknastaWarWgreiWslnasemalmenntstaskattlagningu.Einnig i vrifyrirsjanlegtviWnverandiaWstWurefnahagsmlumaWvaxtagreiWslurrlandifrW \4 ustaukana. '   ndvertviWYaWsemnefndint;kframlitisnufyrir2.umrWumlsinstlduViWskipta  rWogfulltrarYeirraorkufyrirtkjaogendurskoWunarskrifstofasemnefndinrddiviWaW  kvWitvskttunarsamningamundumrgumtilvikumekkigirWafyriraWskatturinnlegWist `  hinnerlendalnveitanda,skattbyrWisemendanumyrWiborinafinnlendumlntaka.Lns S+! fjrmagnsvriYaraWaukivWaraWleitaenrkjumsemgerWirhafaveriWtvskttunarsamn " ingarviW. #   NefndinteluraWframangreindarathugasemdirgefitilefnitilaWskoWabeturhverhrif1.  $ gr.frumvarpsinsgetihaftaWgangslenskrafyrirtkjaaWerlendulnsf. !W%   NefndinleggurhersluaWYegaraWloknumnstukosningumverWi,meWhliWsj;naftil J""& gangigreinarinnar,haldiWframaWleitaleiWasemtryggtgetaslenskarkinueWlilegahlut #' deildvaxtagreiWslumrlandi. #(   NefndinrddihvortfrestattigildistkugreinarinnareWafellahanabrott.Nefndintelur $ ) lj;sinverandiefnahagaWstWnaaWfyrrnefndikosturinngetiraskaWmguleikumslenskra v%N!* fyrirtkjatilfjrmgnunarogleggurYvtilaW1.gr.fallibrottsamttengdumgreinum. A&"+   NefndinleggurtilaWfrumvarpiWverWi samYykkt meWeftirfarandi  '",   BREYTINGUM: (z$.( 9 y_   "i0J"  i0J_2%  1  .3  Ԉ0    1.,4.,5.og9.!11.gr.fallibrott.i0J_݌ Ќ  "i0J"  i0Jc2%  2  .3  Ԉ0    12.gr.orWistsvo:i0Jc݌ Ќ  0  0  LgYessiWlastYegargildi.kvWi2.gr.komatilframkvmdaviWlagninguopin a berragjaldariW2011vegnateknarsins2010ogeignalokYessrs.T, "i0J"  i0Jh2%  3  .3  Ԉ0    FyrirsgnfrumvarpsinsorWistsvo:Frumvarptillagaumbreytingulgumnr.90/2003,  umtekjuskatt.i0Jh݌ Ќ    GrtarMarJ;nssonsatfundnefndarinnarsemheyrnarfulltriogersamYykkurlitinu.  X @ AlYingi,6.aprl2009.    N & .UUUUUU>>.@|BjrgvinG.SigurWsson, N &  @ |form.,frsm.   @PturH.Blndal. N &  @.xEllertB.Schram. N &  .UUUUUU> > .   r zR .UUUUUU>>.@ |GunnarSvavarsson.   @rniX;rSigurWsson.   @*xRagnheiWurE.rnad;ttir.   .UUUUUU> > . Z  r M%.UUUUUU>>.@cc |J;nBjarnason.   @BirkirJ.J;nsson.   @-xIllugiGunnarsson.   .UUUUUU> > . U-