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(g00"i(m"  i(mt)2g  a  .3  Ԉ0    GreininorWastsvo:i(mt))݌#' Ќ    0     v FjrmlarWherraskiparrkisskattstj;ratilfimmrasenn.EnganmskipaYaW #( embttinemahannuppfyllieftirgreindskilyrWi:$ ) "m"  m\+0  0xx 2g  1  .3  Ԉ0v  Hafi;flekkaWmannorWeWahafiekkihlotiWd;mfyrirrefsiverWanverknaW,slkan v%N!* semumrWir1.mgr.68.gr.almennrahegningarlaga.m\++݌A&"+vv Ќ  "m"  m-0  0xx 2g  2  .3  Ԉ0v  SlgrWaoghafiforrWifjrsns.m-C-݌ '",vv Ќ  "m"  mE.0  0xx 2g  3  .3  Ԉ0v  Sslenskurrkisborgari.mE.r.݌'#-vv Ќ  "m"  mc/0  0xx 2g  4  .3  Ԉ0v  HafilokiWpr;filgfrWi,hagfrWieWaviWskiptafrWieWaslggilturendurskoW ( andi.VkjamY;frkvWiYessatluliWarefmaWurhefuraflaWsrvWtkrarsr  menntunareWasrYekkingarumskattalggjfogframkvmdhennar.mc//݌vv Ќ    0  XrWurrWherravararkisskattstj;rasemskalfullngjasmuskilyrWumogrkisskatt a stj;ri.T, "i(m"  i(mp22g  b  .3  Ԉ0    Fyrirsgngreinarinnarfellurbrott.i(mp22݌ Ќ  @!12.gr.     86.gr.lagannafellurbrott.  X @!13.gr.      EftirfarandibreytingarverWa87.gr.laganna:    ! ! (g00"i(m"  i(m52g  a  .3  Ԉ0    GreininorWastsvo:i(m515݌  Ќ    0     v Rkisskattstj;raerheimiltaWrWaumboWsmenntilaWsinnaafmrkuWumverkefnum wO  vegnaskattframkvmdar.B  "i(m"  i(m62g  b  .3  Ԉ0    Fyrirsgngreinarinnarfellurbrott.i(m67݌   Ќ  @!14.gr. {    0staWorWsins?skattstj;ra 2.mlsl.88.gr.lagannakemur:rkisskattstj;ra. nF @!15.gr.    FyrirsgnVIII.kaflalagannaorWastsvo: Rkisskattstj;ri,skattranns;knarstj;rio.fl.   @!16.gr. e=   89.gr.lagannafellurbrott. 0 @!17.gr.    EftirfarandibreytingarverWa90.gr.laganna: i ! ! (g00"i(m"  i(m:2g  a  .3  Ԉ0    0staWorWanna?skattstj;raeWaumboWsmannihans 1.mlsl.1.mgr.kemur: \4 rkisskattstj;ra.i(m:;݌' Ќ  "i(m"  i(mA<2g  b  .3  Ԉ0    0staWorWsins?skattstj;ra ogorWanna?skattstj;rieWaumboWsmaWurhans 1.mlsl.  6.mgr.kemur:rkisskattstj;ra;og:rkisskattstj;ri.i(mA<n<݌ Ќ  "i(m"  i(m=2g  c  .3  Ԉ0    0staWorWsins?skattstj;ra ogorWsins?skattstj;ri 1.mlsl.7.mgr.kemur:rkis `  skattstj;ra;og:rkisskattstj;ri.i(m=>݌S+! Ќ  @!18.gr. #   EftirfarandibreytingarverWa92.gr.laganna:  $ ! ! (g00"i(m"  i(m@2g  a  .3  Ԉ0    0staWorWanna?skattstj;raeWaumboWsmannihans 1.mlsl.1.mgr.,2.mgr.og4.mgr. !W% kemur:rkisskattstj;ra.i(m@@݌J""& Ќ  "i(m"  i(mB2g  b  .3  Ԉ0    0staWorWanna?afhendaskattstj;raeWaumboWsmannihansskUrslu 6.mgr.kemur: #' honumsafhentskUrsla.i(mBIB݌#( Ќ  @!19.gr. v%N!*   0staWorWsins?skattstj;ra 3.mgr.93.gr.lagannakemur:rkisskattstj;ra. A&"+    '", &   @!20.gr. (   EftirfarandibreytingarverWa94.gr.laganna:'(kD   (g00"i(m"  i(mE2g  a  .3  Ԉ0    4.mlsl.1.mgr.orWastsvo:MeWskattyfirvldumYessarigreinerttviWrkisskatt  stj;raogskattranns;knarstj;rarkisins.i(mEE݌a Ќ  "i(m"  i(mG2g  b  .3  Ԉ0    0staWorWanna?skattstj;ri,rkisskattstj;riogmenn,semYeirfela 1.mlsl.2.mgr. T, kemur:rkisskattstj;riogmenn,semhannfelur.i(mGLG݌ Ќ  @!21.gr.     0staWorWsins?skattstj;ri 1.!4.mlsl.1.mgr.og2.mgr.95.gr.lagannakemur:rkis  X skattstj;ri. K #  @!22.gr.      EftirfarandibreytingarverWa96.gr.laganna:   ! ! (g00"i(m"  i(mJ2g  a  .3  Ԉ0    0staWorWsins?skattstj;ri hvarvetna1.!3.mlsl.1.mgr.,1.og2.mlsl.3.mgr.,1.og wO  2.mlsl.4.mgr.og6.mgr.kemur:rkisskattstj;ri.i(mJJ݌B  Ќ  "i(m"  i(m\L2g  b  .3  Ԉ0    1.mlsl.5.mgr.orWastsvo:Rkisskattstj;riskalinnantveggjamnaWaaWjafnaWikveWa    upprkstuddanrskurWumendurkvrWunlagningarogsendahannbyrgWarbrfi,   almennrip;stsendingueWarafrnttilskattaWilaeWaYesssemframtalsskyldanhvlir.i(m\LL݌{  Ќ  "i(m"  i(mN2g  c  .3  Ԉ0    3.mlsl.5.mgr.fellurbrott.i(mNN݌nF Ќ  @!23.gr.    EftirfarandibreytingarverWa98.gr.laganna:  ! ! (g00"i(m"  i(mP2g  a  .3  Ԉ0    0staWorWanna?Xegarskattstj;rarhafalokiWlagninguskattaWilaskuluYeir 1.mlsl. r 1.mgr.kemur:Xegarrkisskattstj;rihefurlokiWlagninguskattaWilaskalhann;og e= orWin?umdminu samamlsliWfallabrott.i(mPP݌0 Ќ  "i(m"  i(mR2g  b  .3  Ԉ0    0staWorWsins?skattstj;ri 3.,4.og5.mlsl.1.mgr.kemur:rkisskattstj;ri.i(mRR݌ Ќ  "i(m"  i(mT2g  c  .3  Ԉ0    OrWin?rkisskattstj;raog 5.mlsl.1.mgr.fallabrott.i(mT;T݌ Ќ  "i(m"  i(m2U2g  d  .3  Ԉ0    0staWorWanna?skuluskattstj;rar 1.mlsl.2.mgr.kemur:skalrkisskattstj;ri;og i orWin?umdminu samamlsliWfallabrott.i(m2U_U݌\4 Ќ  "i(m"  i(mV2g  e  .3  Ԉ0    OrWin?hverjusveitarflagi 2.mlsl.2.mgr.fallabrott.i(mVV݌' Ќ  "i(m"  i(mW2g  f  .3  Ԉ0    0staWorWanna?Skattstj;rieWaumboWsmaWurhans 3.mlsl.2.mgr.kemur:Rkis  skattstj;ri.i(mWX݌ Ќ  @!24.gr. S+!   EftirfarandibreytingarverWa99.gr.laganna: " ! ! (g00"i(m"  i(mZ2g  a  .3  Ԉ0    0staWorWanna?skattstj;raeWaumboWsmannshans ogorWsins?skattstj;ra 1.mlsl. # 1.mgr.kemur:rkisskattstj;ra.i(mZZ݌ $ Ќ  "i(m"  i(m\2g  b  .3  Ԉ0    0staWorWsins?skattstj;ra 2.mlsl.1.mgr.ogorWsins?skattstj;ri 3.mlsl.1.mgr. !W% kemur:rkisskattstj;ra;og:rkisskattstj;ri.i(m\@\݌J""& Ќ  "i(m"  i(m]2g  c  .3  Ԉ0    0staW4.!6.mlsl.1.mgr.kemurnUrmlsliWur,svohlj;Wandi:BrskurWirrkisskattstj;ra #' skulurkstuddirogsendirkrendumbyrgWarbrfi,almennrip;stsendingueWarafrnt #( Yvformisemrkisskattstj;rikveWur.i(m]]݌$ )   "i(m"  i(m_2g  d  .3  Ԉ0    OrWin?rkisskattstj;raog 7.mlsl.1.mgr.fallabrott.i(m__݌v%N!* Ќ  &   "i(m"  i(ma2g  e  .3  Ԉ0    2.mgr.orWastsvo:i(ma5a݌( Ќ    0     v BrskurWirskuluuppkveWnirogundirritaWirafrkisskattstj;raeWaYeimstarfsmnnum  hanssemfengiWhafatilYesssrstakaheimild. "i(m"  i(mb2g  f  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Krurtilrkisskattstj;ra.i(mb)c݌a Ќ  '(`@!25.gr.    EftirfarandibreytingarverWa100.gr.laganna:  ! ! (g00"i(m"  i(m\e2g  a  .3  Ԉ0    0staWorWsins?skattstj;ra kemur:rkisskattstj;ra.i(m\ee݌  Ќ  "i(m"  i(mf2g  b  .3  Ԉ0    eftirorWinu?yfirskattanefnd kemur:Y;ekkikvrWunumskv.65.gr.i(mff݌ X Ќ  ݀@!26.gr.      101.gr.lagannaorWastsvo:      Rkisskattstj;riskalhafameWhndumlagninguopinberragjaldasamkvmtlgumYess   umoglgumumaWraskattaoggjldsemhonumerfalinframkvmd.Rkisskattstj;riskal wO  Yvskynisetjaframkvmdar-ogstarfsreglursamtleiWbeiningumogverklagsreglum. B  Rkisskattstj;riskalennfremurbirtareglurogkvarWanirsemhannmeturaWhafiYUWingu    fyrirskattaWilaogeftiratvikumgefatoghafatilslu.     Rkisskattstj;rigeturaWeiginfrumkvWieWasamkvmtbeiWnileiWrttlagninguskatt {  aWilaefyfirskattanefndeWad;mst;larhafahliWstWumlihnekktskattframkvmdsem nF skattskileWakvrWunskattstj;raeWarkisskattstj;ravarbyggW.BreytingafYessutilefni 9 geturtekiWtilskattstofnseWaskattsfrogmeWYvtekjurisemumvarfjallaWmliYvsem  hliWstttertaliW,Y;lengstsexrafturtmann,taliWfrYvriYegarrskurWureWad;mur  varkveWinnupp.BeiWniumendurupptkuskalborinframinnaneinsrsfrYvaWskattaWila r vareWamttiverakunnugtumtilefnihennar.SkattaWilaerheimiltaWkrabreytingartilyfir e= skattanefndar,sbr.lgnr.30/1992,svoogmberasynjunumbreytinguskattkvrWun 0 samkvmtYessarimlsgreinundiryfirskattanefnd.  @!27.gr. i   102.gr.lagannaorWastsvo: \4   Rkisskattstj;riannastskatteftirlitsamkvmtlgumYessumoglgumumaWraskattaog ' gjldsemhonumerfalinframkvmd.Skatteftirlittekurtilhverskonarknnunarrtt  mtiskattskilafyrirogeftirlagninguopinberragjaldaogsamtmaeftirlitsmeWrekstraraWil  um,svoogannarraaWgerWasemtlaWeraWtryggjaaWskattaWilarstandiskillgboWnum `  skUrslumogupplUsingumumskattstofneWaskattskyldumannaoglgaWila. S+! @!28.gr. #   EftirfarandibreytingarverWa103.gr.laganna:  $ ! ! (g00"i(m"  i(mr2g  a  .3  Ԉ0    0staWorWanna?skattstj;rumeWaYeimfalinframkvmd 1.mgr.kemur:rkisskatt !W% stj;raeWahonumfalinframkvmd.i(mrr݌J""& Ќ  "i(m"  i(m:t2g  b  .3  Ԉ0    OrWin?og5.mgr.101.gr. 2.mlsl.2.mgr.fallabrott.i(m:tgt݌#' Ќ  "i(m"  i(m[u2g  c  .3  Ԉ0    0staWorWsins?skattstj;ra 3.mgr.kemur:rkisskattstj;ra.i(m[uu݌#( Ќ  "i(m"  i(mv2g  d  .3  Ԉ0    OrWin?skattstj;rumog 3.mgr.fallabrott.i(mvv݌$ ) Ќ  "i(m"  i(mw2g  e  .3  Ԉ0    0staWorWanna?sbr.3.mgr.101.gr.,nemahannfelihanaskattstj;ra 6.mgr.kemur: v%N!* sbr.96.og97.gr.i(mww݌A&"+     '", & a  @!29.gr. (   105.gr.lagannafellurbrott.  'a(.y@!30.gr. a   1.mlsl.1.mgr.106.gr.lagannaorWastsvo:FjrmlarWherrahefureftirlitmeWYvaW T, rkisskattstj;riogskattranns;knarstj;rirkiskyldursnar.  @!31.gr.     OrWiW?skattstj;rum 107.gr.lagannafellurbrott.  X @!32.gr.      0staWorWsins?skattstj;ri 1.og2.mlsl.1.mgr.og1.og2.mlsl.2.mgr.108.gr.lag    annaogstaW?skattstj;ra 4.mlsl.1.mgr.og4.mgr.smugreinarkemur:rkisskattstj;ri;   og:rkisskattstj;ra. wO  Ѐ@!33.gr.      0staWorWanna?Skattstj;rum,umboWsmnnumskattstj;ra,rkisskattstj;ra 1.mlsl.1.   mgr.117.gr.lagannakemur:Rkisskattstj;ra. {  @!34.gr. 9   0staWorWsins?skattstj;ra 5.mgr.119.gr.lagannakemur:rkisskattstj;ra;ogstaW  orWsins?Rkisskattstj;ra 120.gr.lagannakemur:FjrmlarWherra.  @!35.gr. e=   0staWorWanna?skattstj;ra,skattranns;knarstj;rarkisins,rkisskattstj;ra 1.mgr. 0 121.gr.lagannakemur:rkisskattstj;ra,skattranns;knarstj;rarkisins.  @!36.gr. i   123.gr.lagannafellurbrott. \4   II.KAFLI   Breytinglgumnr.45/1987,umstaWgreiWsluopinberragjalda,  meWsWaribreytingum.  `  37.gr. S+!   EftirfarandibreytingarverWa6.gr.laganna: " ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWsins?skattstj;ra 1.mlsl.1.mgr.ogYrisvar2.mlsl.3.mgr.ogstaWorWs # ins?skattstj;ri 1.og2.mlsl.2.mgr.og1.og3.mlsl.3.mgr.kemur:rkisskatt  $ stj;ra;og:rkisskattstj;ri.i(m‚݌!W% Ќ  "i(m"  i(m2g  b  .3  Ԉ0    ViW3.mgr.btistnUrmlsliWur,svohlj;Wandi:BrskurWurrkisskattstj;rasamkvmt J""& kvWiYessuskalveraendanlegrlausnmlsinsstaWgreiWsluri.i(mȄ݌#' Ќ  "i(m"  i(mE2g  c  .3  Ԉ0    4.mgr.fellurbrott.i(mEr݌#( Ќ  @!38.gr. v%N!*   0staWorWsins?skattstj;ra 2.og3.mlsl.4.mgr.11.gr.,1.og2.mlsl.3.mgr.og1.og A&"+  2.mlsl.4.mgr.12.gr.,1.og3.mlsl.2.mgr.14.gr.og2.mlsl.ogfyrirsgn21.gr.lag  '", anna& a  ogstaWorWsins?skattstj;ri 4.mlsl.4.mgr.11.gr.,5.mlsl.2.mgr.20.gr.og1. ( mlsl.21.gr.lagannakemur:rkisskattstj;ra;og:rkisskattstj;ri.  'a(@!39.gr. a   21.gr.alagannafellurbrott. T, @!40.gr.    EftirfarandibreytingarverWa24.gr.laganna:   ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    2.mgr.fellurbrott.i(mK݌ X Ќ  "i(m"  i(m2g  b  .3  Ԉ0    OrWin?ogbreyttkvrWunskattstj;raefstWaertil 1.mlsl.3.mgr.fallabrott.i(m<݌K #  Ќ  "i(m"  i(mU2g  c  .3  Ԉ0    OrWiW?skattstj;rum 2.mlsl.3.mgr.fellurbrott.i(mU݌   Ќ  @!41.gr.     EftirfarandibreytingarverWa25.gr.laganna: wO  ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?skattstj;ra,skattranns;knarstj;rarkisinsogrkisskattstj;ra 3.mlsl. B  1.mgr.kemur:rkisskattstj;raogskattranns;knarstj;rarkisins.i(mɏ݌   Ќ  "i(m"  i(mO2g  b  .3  Ԉ0    0staWorWanna?skattstj;ri,rkisskattstj;riogmenn,semYeirfela 1.mlsl.2.mgr.   kemur:rkisskattstj;riogmennsemhannfelur.i(mO|݌{  Ќ  @!42.gr. 9   EftirfarandibreytingarverWa26.gr.laganna:  ! ! (g00"i(m"  i(m 2g  a  .3  Ԉ0    1.mgr.orWastsvo:i(m 6݌ Ќ    0     v Rkisskattstj;riannastskatteftirlitsamkvmtlgumYessum.Skatteftirlittekurtil r hverskonarknnunarrttmtistaWgreiWsluskilaogsamtmaeftirlitsmeWrekstraraWil e= um,svoogannarraaWgerWasemtlaWeraWtryggjaaWskattaWilarstandiskillg 0 boWnumskUrslumogupplUsingumumstaWgreiWsluskyldu,stofnogafdrttstaWgreiWslu. "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?skattstj;rieWarkisskattstj;rivsatilhans,sbr.5.mgr.96.gr.og5.mgr.  101.gr. 2.mlsl.2.mgr.kemur:rkisskattstj;rivsartilhans,sbr.6.mgr.96.gr.i(mC݌i Ќ  "i(m"  i(mۘ2g  c  .3  Ԉ0    OrWin?nemahannfelihanaskattstj;ra,sbr.3.mgr.101.gr.laganr.90/2003,um \4 tekjuskatt 3.mgr.fallabrott.i(mۘ݌' Ќ  @!43.gr.    0staWorWsins?skattstj;ra 1.mlsl.4.mgr.28.gr.og1.mlsl.4.mgr.29.gr.laganna `  kemur:rkisskattstj;ra;ogstaWorWsins?skattstj;ri 2.mlsl.4.mgr.og6.mgr.28.gr.og S+! orWsins?skattstj;rar 33.gr.lagannakemur:rkisskattstj;ri. " @!44.gr.  $   EftirfarandibreytingarverWa34.gr.laganna: !W% ! ! (g00"i(m"  i(m 2g  a  .3  Ԉ0    1.mgr.orWastsvo:i(m M݌J""& Ќ    0     v Xegarrkisskattstj;rihefurlokiWkvrWunoglagningutekjuskattsogtsvars,sbr. #' 9.gr.,skalhanntbaskrumYessalgWuskattaoggjldsemnefndskallagn #( ingarskr.$ ) "i(m"  i(mN2g  b  .3  Ԉ0    0staWorWanna?AWm;ttekinnilagningarskrskv.1.mgr.skalrkisskattstj;rikveWa  v%N!* 2.mgr.kemur:Rkisskattstj;riskalkveWa.i(mN{݌A&"+     '", &   @!45.gr. (   EftirfarandibreytingarverWa35.gr.laganna:'(  ! ! (g00"i(m"  i(mR2g  a  .3  Ԉ0    OrWiW?skattstj;ra 1.mlsl.1.mgr.fellurbrott.i(mR݌ Ќ  "i(m"  i(mr2g  b  .3  Ԉ0    0staWorWsins?skattstj;rum 2.mlsl.2.mgr.kemur:rkisskattstj;ra.i(mr݌a Ќ    III.KAFLI   Breytinglgumnr.97/1987,umvrugjald,meWsWaribreytingum.   46.gr.     0staWorWanna?skattstj;raYarsemaWilareigalgheimili 1.mlsl.2.mgr.4.gr.laganna  X kemur:rkisskattstj;ra. K #  @!47.gr.      0staWorWsins?skattstj;ra 1.mlsl.1.mgr.5.gr.,3.mlsl.1.mgr.og2.mlsl.2.mgr.   10.gr.lagannakemur:rkisskattstj;ra;ogstaWorWsins?Skattstj;rar 2.mlsl.1.mgr.8. wO  gr.ogorWsins?Skattstj;ri 1.og2.mlsl.2.mgr.8.gr.,3.og4.mlsl.5.mgr.9.gr.og1. B  mlsl.1.mgr.10.gr.lagannakemur:Rkisskattstj;ri.    @!48.gr. {    3.mlsl.1.mgr.8.gr.lagannafellurbrott. nF @!49.gr.    EftirfarandibreytingarverWa11.gr.laganna:  ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?Yessskattstj;rasemannaWistlagningugjaldsins 2.mlsl.1.mgr. r kemur:rkisskattstj;ra.i(m݌e= Ќ  "i(m"  i(mj2g  b  .3  Ԉ0    0staWorWsins?skattstj;ri 5.mlsl.1.mgr.kemur:rkisskattstj;ri.i(mj݌0 Ќ  "i(m"  i(m2g  c  .3  Ԉ0    0staWorWanna?ogrkisskattstj;rigetaskotiWrskurWiskattstj;ra 1.mlsl.3.mgr.  kemur:geturskotiWrskurWirkisskattstj;ra.i(mѬ݌ Ќ    IV.KAFLI \4  Breytinglgumnr.39/1988,umbifreiWagjald,meWsWaribreytingum.  ' 50.gr.  A  0staWorWanna?FjrmlarWherrafelurtilteknumskattstj;raeWarkisskattstj;ra 1.  mlsl.1.mgr.6.gr.lagannakemur:Rkisskattstj;rifermeW. `    V.KAFLI "  Breytinglgumnr.50/1988,umvirWisaukaskatt,meWsWaribreytingum.  # 51.gr.  $   0staWorWsins?skattstj;ra 2.mlsl.5.mgr.2.gr.lagannakemur:rkisskattstj;ra. !W% @!52.gr. #'   EftirfarandibreytingarverWa5.gr.laganna: #( ! ! (g00"i(m"  i(mb2g  a  .3  Ԉ0    0staWorWanna?skattstj;raYarsemhannerheimilisfastur 1.mlsl.1.mgr.kemur: $ ) rkisskattstj;ra.i(mb݌v%N!* Ќ  "i(m"  i(mӳ2g  b  .3  Ԉ0    0staWorWsins?skattstj;ri 2.og4.mgr.ogorWsins?skattstj;ra 4.mgr.kemur:rkis A&"+ skattstj;ri;og:rkisskattstj;ra.i(mӳ݌ '", Ќ   '#- &  @!53.gr. (   EftirfarandibreytingarverWa5.gr.Alaganna:'(|  ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWsins?Skattstj;ri 1.mlsl.1.mgr.kemur:Rkisskattstj;ri.i(m݌ Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?skattstj;raYvskattumdmiYarsemm;WurflagiWerheimilisfast  a 1.mlsl.2.mgr.kemur:rkisskattstj;ra.i(m(݌T, Ќ  @!54.gr.    0staWorWsins?skattstj;ra 1.mlsl.4.mgr.6.gr.,2.mlsl.7.mgr.16.gr.,3.mgr.,1.   og4.mlsl.4.mgr.,5.mgr.og6.mgr.24.gr.,2.mlsl.5.mgr.25.gr.,3.mlsl.1.mgr.,1.  X og2.mlsl.2.mgr.,3.mlsl.3.mgr.og4.mlsl.4.mgr.26.gr.,1.mlsl.1.mgr.,2.mgr. K #  og4.mgr.29.gr.,1.mlsl.1.mgr.33.gr.,1.mlsl.3.mgr.35.gr.og4.mlsl.1.mgr.42.    gr.ogorWsins?skattyfirvldum 2.mlsl.4.mgr.12.gr.lagannakemur:rkisskattstj;ra;    ogstaWorWsins?skattstj;ri 2.mlsl.4.mgr.6.gr.,1.mgr.,2.,4.og5.mlsl.2.mgr.,1.   og2.mlsl.3.mgr.,3.og4.mlsl.4.mgr.og1.mlsl.5.mgr.25.gr.,tvvegis1.mlsl.og wO  2.mlsl.1.mgr.,1.og2.mlsl.3.mgr.ogtvvegis1.mlsl.4.mgr.26.gr.og3.mgr.29. B  gr.lagannakemur:rkisskattstj;ri.    @!55.gr. {    EftirfarandibreytingarverWa26.gr.laganna: nF ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    eftirorWinu?byrgWarbrfi 1.mlsl.4.mgr.kemur:almennrip;stsendingueWa 9 rafrnt.i(m<݌ Ќ  "i(m"  i(mp2g  b  .3  Ԉ0    3.mlsl.4.mgr.fellurbrott.i(mp݌ Ќ  "i(m"  i(mk2g  c  .3  Ԉ0    OrWin?skattstj;rieWa 6.mgr.fallabrott.i(mk݌r Ќ  @!56.gr. 0   eftirorWinu?byrgWarbrfi 3.mgr.29.gr.lagannakemur:almennrip;stsendingueWa  rafrnt.  @!57.gr. \4   EftirfarandibreytingarverWa38.gr.laganna: ' ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?skattstj;ra,skattranns;knarstj;rarkisinsogrkisskattstj;ra 3.mlsl.  1.mgr.kemur:rkisskattstj;raogskattranns;knarstj;rarkisins.i(m݌ Ќ  "i(m"  i(m92g  b  .3  Ԉ0    0staWorWanna?skattstj;ri,rkisskattstj;riogmenn,semYeirfela 1.mlsl.3.mgr. `  kemur:rkisskattstj;riogmenn,semhannfelur.i(m9f݌S+! Ќ  @!58.gr. #   EftirfarandibreytingarverWa39.gr.laganna:  $ ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    1.!3.mgr.fallabrott.i(m!݌!W% Ќ  "i(m"  i(m2g  b  .3  Ԉ0    OrWin?skattstj;rieWa 2.mlsl.4.mgr.fallabrott.i(m݌J""& Ќ  "i(m"  i(m 2g  c  .3  Ԉ0    0staWorWsins?skattstj;rum 3.mlsl.4.mgr.kemur:rkisskattstj;ra.i(m :݌#' Ќ  "i(m"  i(mH2g  d  .3  Ԉ0    OrWin?nemahannfelihanaskattstj;ra 5.mgr.fallabrott.i(mHu݌#( Ќ  @!59.gr. v%N!*   45.gr.lagannafellurbrott. A&"+    '", &   @!60.gr. (   EftirfarandibreytingarverWa46.gr.laganna:'(  ! ! (g00"i(m"  i(mI2g  a  .3  Ԉ0    0staWorWanna?Skattstj;rarskulu 1.mlsl.kemur:Rkisskattstj;riskal.i(mIv݌ Ќ  "i(m"  i(m2g  b  .3  Ԉ0    OrWin?umdminu 1.mlsl.fallabrott.i(m݌a Ќ  "i(m"  i(m2g  c  .3  Ԉ0    0staWorWanna?Skattstj;rieWaumboWsmaWurhans 3.mlsl.kemur:Rkisskattstj;ri.i(m݌T, Ќ  @!61.gr.    0staWorWanna?skattstj;rar,skattranns;knarstj;rirkisins,rkisskattstj;ri 1.mlsl.47.   gr.lagannakemur:rkisskattstj;ri,skattranns;knarstj;rirkisins.  X   &  VI.KAFLI     Breytinglgumnr.113/1990,umtryggingagjald,meWsWaribreytingum.     62.gr.     0staWorWsins?skattstj;ra 2.mlsl.3.mgr.10.gr.lagannakemur:rkisskattstj;ra. wO  ' !@!63.gr.      EftirfarandibreytingarverWa12.gr.laganna:   ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWsins?skattstj;ra 1.mgr.ogorWsins?skattstj;ri 4.og6.mgr.kemur: {  rkisskattstj;ra;og:rkisskattstj;ri.i(m݌nF Ќ  "i(m"  i(m:2g  b  .3  Ԉ0    7.mgr.fellurbrott.i(m:g݌9 Ќ  @!64.gr.    EftirfarandibreytingarverWa13.gr.laganna: r ! ! (g00"i(m"  i(mQ2g  a  .3  Ԉ0    0staWorWanna?Skattstj;rarskulu 1.mlsl.1.mgr.kemur:Rkisskattstj;riskal.i(mQ~݌e= Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?Xeirskulu 2.mlsl.1.mgr.kemur:Hannskal.i(m݌0 Ќ  "i(m"  i(m2g  c  .3  Ԉ0    0staWorWsins?skattstj;ri 1.mlsl.2.mgr.kemur:rkisskattstj;ri.i(m݌ Ќ    VII.KAFLI i  Breytinglgumnr.21/1992,umLnasj;Wslenskranmsmanna, \4 meWsWaribreytingum.  ' 65.gr.    0staWorWsins?Skattstj;rum 4.mgr.14.gr.lagannakemur:Rkisskattstj;ra.    VIII.KAFLI S+!  Breytinglgumnr.30/1992,umyfirskattanefnd,meWsWaribreytingum.  " 66.gr. # o  0staWorWanna?skattstj;rarogrkisskattstj;rirskurWaum 2.mgr.2.gr.lagannakemur:  $ rkisskattstj;rirskurWarum. !W% @!67.gr. #'   EftirfarandibreytingarverWa3.gr.laganna: #( ! ! (g00"i(m"  i(m$2g  a  .3  Ԉ0    OrWin?skattstj;raog 1.mgr.fallabrott.i(m$Q݌$ ) Ќ  "i(m"  i(m92g  b  .3  Ԉ0    2.mgr.orWastsvo:i(m9f݌v%N!* Ќ    0     v ViWkomandisveitarflagiereftiratvikumheimiltaWkrarskurWirkisskattstj;ra A&"+ tilnefndarinnarmeWsamahttiogskattaWilarogaWuppfylltumsmuskilyrWum. '",  '#- @!68.gr. (   OrWin?skattstj;raeWa 1.mgr.og2.mlsl.2.mgr.5.gr.lagannafallabrott.  & X @!69.gr. a   EftirfarandibreytingarverWa6.gr.laganna: T, ! ! (g00"i(m"  i(m@2g  a  .3  Ԉ0    0staWorWanna?Hafirkisskattstj;rikrtrskurWskattstj;ra 2.mlsl.1.mgr.kemur:  HafisveitarflagkrtrskurWrkisskattstj;ra.i(m@m݌ Ќ  "i(m"  i(m2g  b  .3  Ԉ0    3.mlsl.1.mgr.fellurbrott.i(m݌  Ќ  "i(m"  i(m2g  c  .3  Ԉ0    OrWiW?skattstj;ra tvvegis2.mgr.fellurbrott.i(m݌ X Ќ  "i(m"  i(m2g  d  .3  Ԉ0    OrWin?frskattstj;ra 1.mlsl.3.mgr.fallabrott.i(m ݌K #  Ќ  'X@!70.gr.      0staWorWsins?skattstj;ra 2.mlsl.1.mgr.9.gr.lagannakemur:rkisskattstj;ra.   @!71.gr. B    EftirfarandibreytingarverWa12.gr.laganna:    ! ! (g00"i(m"  i(m 2g  a  .3  Ԉ0    0staWorWsins?skattstj;ra tvvegis1.mlsl.1.mgr.kemur:rkisskattstj;ra.i(m 7݌  Ќ  "i(m"  i(mM2g  b  .3  Ԉ0    2.mlsl.1.mgr.orWastsvo:NefndinskaltilkynnaskattaWilaogumboWsmannihansum {  YkvrWun.i(mMz݌nF Ќ  "i(m"  i(m2g  c  .3  Ԉ0    0staWorWsins?skattstj;ri 2.mgr.kemur:rkisskattstj;ri.i(m݌9 Ќ  @!72.gr.    EftirfarandibreytingarverWa13.gr.laganna: r ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?hafalegiWfyrirskattstj;ra 1.mlsl.kemur:lgufyrir.i(m1݌e= Ќ  "i(m"  i(mA2g  b  .3  Ԉ0    5.mlsl.fellurbrott.i(mAn݌0 Ќ  @!73.gr.    EftirfarandibreytingarverWa14.gr.laganna: i ! ! (g00"i(m"  i(mZ2g  a  .3  Ԉ0    0staWorWanna?gefat kemur:birtavefsWusinni.i(mZ݌\4 Ќ  "i(m"  i(m~2g  b  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:BirtingrskurWa.i(m~݌' Ќ  @!74.gr.    OrWin?samhliWaYvaWendurritrskurWarersentskattstj;ra 1.mlsl.18.gr.laganna `  fallabrott. S+!   IX.KAFLI #  Breytinglgumnr.97/1993,umHsnWisstofnunrkisins,meWsWaribreytingum.   $ 75.gr. !W%   0staWorWsins?Skattstj;rum 3.mgr.79.gr.lagannakemur:Rkisskattstj;ra. J""&   X.KAFLI #(  Breytinglgumnr.113/1994,umeftirlauntilaldraWra,meWsWaribreytingum.  $ ) 76.gr. v%N!*   0staWorWsins?skattstj;ra 2.mlsl.2.mgr.og3.mgr.6.gr.lagannakemur:rkisskatt A&"+ stj;ra.  '",  '#- @!77.gr. (   0staWorWsins?skattstj;ra 3.mlsl.2.mgr.og3.mgr.11.gr.lagannakemur:rkisskatt  stj;ra.  @!78.gr. T,   0staWorWsins?skattstj;rum 2.mlsl.2.mgr.17.gr.lagannakemur:rkisskattstj;ra.    &  XI.KAFLI    Breytinglgumnr.4/1995,umtekjustofnasveitarflaga,meWsWaribreytingum.   X 79.gr. K #    0staWorWsins?skattstj;ri 3.mgr.21.gr.og1.mlsl.1.mgr.og1.mlsl.2.mgr.25.gr.    ogorWsins?skattstj;rar 1.mgr.22.gr.lagannakemur:rkisskattstj;ri;ogstaWorWsins    ?skattstj;ra 2.mlsl.2.mgr.25.gr.og31.gr.lagannakemur:rkisskattstj;ra.   ' @!80.gr. B    0staWorWanna?hlutaWeigandiskattstj;ra 7.mgr.24.gr.lagannakemur:rkisskattstj;ra.    @!81.gr. {    0staW1.og2.mlsl.26.gr.lagannakemurnUrmlsliWur,svohlj;Wandi:Rkisskattstj;ri nF semurskrumlagttsvarhverjusveitarflagiaWlokinnilagningu. 9 @!82.gr.    OrWin?eWabendinguskattstj;ra 2.mgr.34.gr.lagannafallabrott. r   XII.KAFLI 0  Breytinglgumnr.70/1996,umrttindiogskyldurstarfsmannarkisins,  meWsWaribreytingum.   83.gr. i   10.tlul.1.mgr.22.gr.lagannaorWastsvo:Rkisskattstj;ri,skattranns;knarstj;rirkisins \4 ogyfirskattanefndarmennsemhafaYaWstarfaWaWalstarfi. '   XIII.KAFLI   Breytinglgumnr.94/1996,umstaWgreiWsluskattsfjrmagnstekjur, `  meWsWaribreytingum.  S+! 84.gr. "   0staWorWsins?skattstj;ri 2.mlsl.3.mgr.1.gr.,2.!4.mgr.9.gr.,1.mlsl.2.mgr.og # tvvegis2.mlsl.2.mgr.13.gr.,3.mlsl.1.mgr.16.gr.og1.mlsl.1.mgr.,2.mlsl.4.  $ mgr.og1.mlsl.6.mgr.17.gr.lagannakemur:rkisskattstj;ri;ogstaWorWsins?skatt !W% stj;ra 1.mgr.ogtvvegis3.mgr.13.gr.,1.mlsl.4.mgr.og2.mlsl.6.mgr.17.gr.og J""& 1.mlsl.3.mgr.18.gr.lagannakemur:rkisskattstj;ra. #' @!85.gr. $ )   5.mgr.9.gr.lagannafellurbrott. v%N!*   A&"+ &   @!86.gr. (   EftirfarandibreytingarverWa14.gr.laganna:  ! ! (g00"i(m"  i(m 2g  a  .3  Ԉ0    OrWin?ogbreyttkvrWunskattstj;raefstWaertil 1.mlsl.1.mgr.fallabrott.i(m  ݌ Ќ  "i(m"  i(m9 2g  b  .3  Ԉ0    OrWiW?skattstj;rum 2.mlsl.1.mgr.fellurbrott.i(m9 f ݌a Ќ  '(&  @!87.gr.    EftirfarandibreytingarverWa15.gr.laganna:'n   ! ! (g00"i(m"  i(m 2g  a  .3  Ԉ0    0staWorWanna?skattstj;ra,skattranns;knarstj;rarkisinsogrkisskattstj;ra 3.mlsl.   1.mgr.kemur:rkisskattstj;raogskattranns;knarstj;rarkisins.i(m  ݌ X Ќ  "i(m"  i(me2g  b  .3  Ԉ0    0staWorWanna?getaskattstj;riogrkisskattstj;rikrafist 1.mlsl.2.mgr.kemur:er K #  rkisskattstj;raheimiltaWkrefjast.i(me݌   Ќ  "i(m"  i(m2g  c  .3  Ԉ0    0staWorWanna?hafaYessiraWilar 2.mlsl.2.mgr.kemur:hefurrkisskattstj;ri.i(m݌   Ќ  @!88.gr. wO    EftirfarandibreytingarverWa16.gr.laganna: B  ! ! (g00"i(m"  i(ma2g  a  .3  Ԉ0    0staW1.og2.mlsl.1.mgr.kemurnUrmlsliWur,svohlj;Wandi:Rkisskattstj;riannast    skatteftirlit.i(ma݌  Ќ  "i(m"  i(m2g  b  .3  Ԉ0    4.mlsl.1.mgr.fellurbrott.i(m݌{  Ќ  "i(m"  i(m2g  c  .3  Ԉ0    0staWorWanna?skattstj;rieWarkisskattstj;rivsatilhansskv.1.mgr.svoog5.mgr. nF 96.gr.og4.mgr.101.gr. 2.mlsl.2.mgr.kemur:rkisskattstj;rivsartilhansskv. 9 1.mgr.svoog6.mgr.96.gr.i(m݌ Ќ  "i(m"  i(m2g  d  .3  Ԉ0    OrWin?nemahannfelihanaskattstj;ra,sbr.3.mgr.101.gr.laganr.90/2003,umtekju  skatt 3.mgr.fallabrott.i(m݌r Ќ    XIV.KAFLI 0  Breytinglgumnr.84/1997,umbnaWargjald,meWsWaribreytingum.   89.gr.  3  EftirfarandibreytingarverWa4.gr.laganna: i ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWsins?skattstj;ra 3.mlsl.2.mgr.kemur:rkisskattstj;ra.i(m݌\4 Ќ  "i(m"  i(m"2g  b  .3  Ԉ0    0staWorWsins?Skattstj;ri 4.mlsl.2.mgr.kemur:Rkisskattstj;ri.i(m"O݌' Ќ  @!90.gr.    EftirfarandibreytingarverWa5.gr.laganna: `  ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?skattstj;raeWaumboWsmannshans 1.mgr.kemur:rkisskattstj;ra.i(m݌S+! Ќ  "i(m"  i(m2g  b  .3  Ԉ0    OrWin?Yvformisemrkisskattstj;rikveWur 1.mgr.fallabrott.i(m݌" Ќ  "i(m"  i(m!2g  c  .3  Ԉ0    0staWorWsins?skattstj;ri 2.mgr.kemur:rkisskattstj;ri.i(m!.!݌# Ќ  "i(m"  i(m1"2g  d  .3  Ԉ0    0staWorWsins?skattstj;ra 3.mgr.kemur:rkisskattstj;ra.i(m1"^"݌ $ Ќ    XV.KAFLI J""&  Breytinglgumnr.138/1997,umhsaleigubtur,meWsWaribreytingum.  #' 91.gr. #( b#  0staWorWsins?skattstj;ra 2.tlul.11.gr.lagannakemur:rkisskattstj;ra. $ )   v%N!*   &   XVI.KAFLI (  Breytingfengislgumnr.75/1998,meWsWaribreytingum.   92.gr.  $  0staWorWsins?skattstj;ra 1.mgr.5.gr.lagannakemur:rkisskattstj;ra. a '($&    XVII.KAFLI   Breytinglgumnr.91/1998,umbindandilitskattamlum,  meWsWaribreytingum.    93.gr.  X 4&  OrWin?skattstj;raeWa 1.mgr.1.gr.lagannafallabrott. K #  '(&  &  XVIII.KAFLI     Breytinglgumnr.125/1999,ummlefnialdraWra,meWsWaribreytingum.    94.gr. wO  '  EftirfarandibreytingarverWa10.gr.laganna: B  ! ! (g00"i(m"  i(m_)2g  a  .3  Ԉ0    0staWorWanna?skattstj;rarleggja 1.mlsl.1.mgr.kemur:rkisskattstj;rileggur.i(m_))݌   Ќ  "i(m"  i(m*2g  b  .3  Ԉ0    0staWorWsins?Skattstj;ri 5.mlsl.2.mgr.kemur:Rkisskattstj;ri.i(m**݌  Ќ  ' '  XIX.KAFLI nF  Breytinglgumnr.162/2002,umrvinnslugjald,meWsWaribreytingum.  9 95.gr.  +  0staWorWsins?Skattstj;ra 1.mlsl.9.mgr.7.gr.alagannakemur:Rkisskattstj;ra.  @!96.gr. e=   EftirfarandibreytingarverWa9.gr.laganna: 0 ! ! (g00"i(m"  i(mk.2g  a  .3  Ԉ0    0staWorWanna?skattstj;raYarsemaWilihefurlgheimili 1.mlsl.3.mgr.kemur:  rkisskattstj;ra.i(mk..݌ Ќ  "i(m"  i(m/2g  b  .3  Ԉ0    0staWorWsins?skattstj;ra 2.og3.mlsl.3.mgr.kemur:rkisskattstj;ra.i(m/ 0݌i Ќ  @!97.gr. '   EftirfarandibreytingarverWa10.gr.laganna:  ! ! (g00"i(m"  i(mD22g  a  .3  Ԉ0    0staWorWsins?Skattstj;rar 2.mlsl.kemur:Rkisskattstj;ri.i(mD2q2݌ Ќ  "i(m"  i(mw32g  b  .3  Ԉ0    3.mlsl.fellurbrott.i(mw33݌`  Ќ  @!98.gr. "   0staWorWsins?skattstj;ra 2.mlsl.10.gr.aogorWsins?Skattstj;ri 2.og3.mlsl.1. # mgr.12.gr.lagannakemur:rkisskattstj;ra;og:Rkisskattstj;ri.  $ @!99.gr. J""&   EftirfarandibreytingarverWa13.gr.laganna: #' ! ! (g00"i(m"  i(m62g  a  .3  Ԉ0    2.mlsl.1.mgr.orWastsvo:Kruskalbeinttiltollstj;raeWatilrkisskattstj;ra.i(m66݌#( Ќ  "i(m"  i(m72g  b  .3  Ԉ0    OrWiW?skattstj;ri 5.mlsl.1.mgr.fellurbrott.i(m7(8݌$ ) Ќ  "i(m"  i(m92g  c  .3  Ԉ0    0staWorWanna?ogrkisskattstj;rigetaskotiWrskurWiskattstj;ra 1.mlsl.3.mgr. v%N!* kemur:geturskotiWrskurWirkisskattstj;ra.i(m9H9݌A&"+     '",   &     XX.KAFLI (  Breytinglgumnr.14/2004,umerfWafjrskatt,meWsWaribreytingum.   100.gr.  :  0staWorWanna?skattstj;rasnuskattumdmi 2.mlsl.5.mgr.7.gr.lagannakemur: a '(:rkisskattstj;ra. T, @ 101.gr.    0staWorWanna?skattstj;rasnuumdmi 2.mgr.8.gr.lagannakemur:rkisskattstj;ra.   @ &  102.gr. K #    0staWorWsins?skattstj;ri 1.!3.mlsl.9.gr.,Yrisvar1.mlsl.og2.mlsl.1.mgr.og    2.!4.mgr.10.gr.og1.mgr.13.gr.lagannakemur:rkisskattstj;ri;ogstaWorWsins    ?skattstj;ra 1.mlsl.17.gr.lagannakemur:rkisskattstj;ra.   'K a=@ 103.gr. B    0staWorWanna?skattstj;ra,skattranns;knarstj;rarkisinsogrkisskattstj;ra 1.mgr.12.    gr.lagannakemur:rkisskattstj;raogskattranns;knarstj;rarkisins.     XXI.KAFLI nF  Breytinglgumnr.87/2004,umolugjaldogkl;metragjald, 9 meWsWaribreytingum.   104.gr.  B@  3.mlsl.2.gr.lagannafellurbrott. r   XXII.KAFLI 0  Breytinglgumnr.50/2005,umskattskylduorkufyrirtkja.   105.gr.  nA  0staWorWsins?skattstj;ra 6.mgr.3.gr.lagannakemur:rkisskattstj;ra. i   XXIII.KAFLI '  Breytingtollalgum,nr.88/2005,meWsWaribreytingum.   106.gr.  B  0staWorWsins?skattstj;ra 3.tlul.2.mgr.24.gr.lagannakemur:rkisskattstj;ra. `    XXIV.KAFLI "  Breytinglgumnr.6/2007,umRkistvarpiWohf.,meWsWaribreytingum.  # 107.gr.  $ C  0staWorWanna?skattstj;rarleggja 1.mlsl.1.tlul.1.mgr.11.gr.lagannakemur: !W% rkisskattstj;rileggur. J""&   XXV.KAFLI #(  Breytinglgumnr.85/2007,umveitingastaWi,gististaWiogskemmtanahald.  $ ) 108.gr. v%N!* lE  0staWorWanna?viWkomandiskattstj;ra dliW1.mgr.8.gr.lagannakemur:rkisskatt A&"+ stj;ra.  '",  '#-   XXVI.KAFLI (  Breytinglgumnr.86/2007,umskattlagningukaupskipatgerWar,  meWsWaribreytingum.   109.gr. a F  0staWorWsins?skattstj;ra 1.og3.mlsl.1.mgr.2.gr.ogorWsins?skattstj;ri 2.mlsl. T, 14.gr.lagannakemur:rkisskattstj;ra;og:rkisskattstj;ri.    &  XXVII.KAFLI    Breytinglgumnr.100/2007,umalmannatryggingar,meWsWaribreytingum.   X 110.gr. K #  H  0staWorWsins?skattstj;ri 1.mgr.59.gr.lagannakemur:rkisskattstj;ri.    ' H  XXVIII.KAFLI    Breytinglgumnr.170/2008,umskattlagningukolvetnisvinnslu.  wO  111.gr. 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"   StWurskattstj;raskv.85.gr.laganr.90/2003,umtekjuskatt,og10.tlul.1.mgr.22.gr. # laganr.70/1996,umrttindiogskyldurstarfsmannarkisins,erulagWarniWurfrogmeW1.  $ janar2010ogskalYeimsemgegnaembttiskattstj;raboWiWstarfhjembttirkisskatt !W% stj;ra.UmbiWlaunarttgildakvWilagaumrttindiogskyldurstarfsmannarkisins.Fr J""& ogmeW1.janar2010skulustrfstarfsmannaskattstj;rafrasttilembttisrkisskattstj;ra. #' kvWi7.gr.laganr.70/1996,umrttindiogskyldurstarfsmannarkisins,gildaekkium #( strfsemrWiWersamkvmtYessukvWi. $ )   v%N!* & ,  @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdsTԈ (   FrumvarpYettaerfluttframhaldiafvinnustarfsh;pssemfjrmlarWherraskipaWi6.jl  2009.H;purinnfkkYaWmeginhlutverkaWgeratillgurumleiWirtilaWlkkakostnaWviW  reksturskattkerfisinsYarsemmeginherslanyrWilgWaWsameinaogfkkaskatt',(KTstofum a nYessaWYaWbitnaWiafkstumskattyfirvaldaogYj;nustuviWskattgreiWendur. 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