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A$ )   EftirfarandibreytingarverWa66.gr.laganna:  % *  6(Eh80_ikmo"i(m"  i(m2Eh  a  .3  Ԉ0    0staW?24,1% 1.tlul.1.mgr.kemur:22,9%.i(m݌%!+ Ќ  "i(m"  i(m2Eh  b  .3  Ԉ0    0staW?27% 2.tlul.1.mgr.kemur:25,8%.i(m5݌&z", Ќ  "i(m"  i(m2Eh  c  .3  Ԉ0    0staW?33% 3.tlul.1.mgr.kemur:31,8%.i(mK݌m'E#- Ќ  "i(m"  i(m42Eh  d  .3  Ԉ0    0staW?27% tvvegis4.tlul.1.mgr.kemur:25,8%.i(m4a݌#8($. #Ќ  _"i(m"  i(mg2Eh  e  .3  Ԉ0    0staW?1.tlul. 6.tlul.1.mgr.kemur:1.!3.tlul.i(mg݌( Ќ  "i(m"  i(m2Eh  f  .3  Ԉ0    0staW?1.tlul. 7.tlul.1.mgr.kemur:1.!3.tlul.i(m݌ Ќ   _ikmo(JT086o@==!8.gr. a   eftir70.gr.lagannakemurnUgrein,70.gr.a,samtfyrirsgn,svohlj;Wandi: T,   TekjuskatturmannameWtakmarkaWaskattskyldu  semaflameirihlutateknasinnahrlandi.    XeirmennsembsettireruaWildarrkiEvr;pskaefnahagssvWinu,aWildarrkistofn   samningsFrverslunarsamtakaEvr;pueWaFreyjumogberatakmarkaWaskattskylduhr  X landiskv.3.gr.,enfsemnemureigiminnaen75%heildarteknasinnatekjurinufr K #  0slandi,eigarttaWveraskattlagWirlktogYeirhefWuveriWskattskyldirskv.1.gr.allt    tekjuriW,meWYeimrttindumsemheimilisfestihrlandiveitirsamkvmtlgumYessum    ogWrumlgumumopinbergjld.     SamartteigaYeirmennsemskattskyldireruskv.1.gr.,enhafaeinungisveriWheimilis wO  fastirhrlandihlutatekjursins,hafiYeirdvaliWaWildarrkiEvr;pskaefnahagssvWinu, B  aWildarrkistofnsamningsFrverslunarsamtakaEvr;pueWaFreyjum,endanemitekjur    Yeirrafr0slandieigiminnaen75%heildarteknaYeirratekjurinu.     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'!@!11.gr. #   OrWin?semekkivarunntaWkomaaWinnantmamarka99.gr. 2.mlsl.2.mgr.101.gr.  $ lagannafallabrott. !W% @!12.gr. #'   eftir2.mlsl.1.mgr.112.gr.lagannakemurnUrmlsliWur,svohlj;Wandi:Eindagier #( 15dgumeftirgjalddaga,sbr.Y;5.mgr. $ ) @!13.gr. A&"+   ViWlginbtasttvnUkvWitilbrWabirgWa,svohlj;Wandi:  '",  '#-   a.(I.)@$ (   XrttfyrirkvWi11.gr.laganr.128/2009,sembreytti60.gr.laganna,erYeimaWilum  sematvinnureksturstundaeWasjlfstWastarfsemiogseljaYj;nustuogfengiWhfWuheimild  rkisskattstj;ratilaWmiWatekjuuppgjrrekstrarinsviWinnborganirvegnaseldrarYj;nustu, a staWYessaWmiWaviWunnaogb;kfrWaYj;nustu,YeimtilvikumsemvinnuYtturhinnar T, selduYj;nustuvaralmenntyfir70%heimiltaWfratilteknaYremurrumuppsafnaWafjr  hWsemWurhafWiveriWfrestaWaWfratiltekna,Y.e.tekjurunum2010,2011og2012.    b.(II.)  X   Xrttfyrir1.!4.mgr.kvWistilbrWabirgWaXXXVIlgunumskalYeimrekstraraWilum K #  semfeftirgefnarskuldirvegnagreiWsluerfiWleikarunum2010og2011veraheimilt    skattskilumsnumaWframillitekjuranna2010tilogmeW2014Yannhlutaeftirgjafar    innarsemerumframyfirfranlegtrekstrartapogrekstrartaprsins,fyrningarogniWurfrslu.   SkilyrWifyriryfirfrsluskv.1.mlsl.eraWskattaWilihafifyrntaWfulluaWteknutillititil42. wO  gr.allarfyrnanlegareignirsnarognUttmgulegarhmarksniWurfrslurviWskiptakrfum B  ogvrubirgWum.XerskilyrWiaWarWisekkithlutaWvegnatekjuranna2010tilogmeW    2014ogskattaWilitakiekkiYttsamskttunogsameininguviWaWraskattaWilaeWasskipt   uppfleiriflg. {    & a Standieftirrslok2014eftirgjfskuldasemhrrieren500millj.kr.erskattaWilaheim nF iltaWfraYaWsemumframertilteknameWjfnumfjrhWumtekjurunum2015tilog 9 meW2019.Seftirgjflgrien500millj.kr.lokrs2014fristhnekkitiltekna.'an-    EftirgefnarskuldirsemeinhvernhtttengjastrefsiverWrihttsemiskattaWilaskaltekju  frannokkursfrdrttar. r   AWWruleytigildir5.!8.mgr.kvWistilbrWabirgWaXXXVI. e=   & # II.KAFLI   Breytinglgumnr.45/1987,umstaWgreiWsluopinberragjalda,  meWsWaribreytingum.  i 14.gr. \4 H0  EftirfarandibreytingarverWa9.gr.laganna: '  3(5h80_ikmo"i(m"  i(m225h  a  .3  Ԉ0    0staW?24,1% a-liW1.mgr.kemur:22,9%.i(m2<2݌ Ќ  "i(m"  i(m&325h  b  .3  Ԉ0    0staW?27% b-liW1.mgr.kemur:25,8%.i(m&3S3݌ Ќ  "i(m"  i(m;425h  c  .3  Ԉ0    0staW?33% c-liW1.mgr.kemur:31,8%.i(m;4h4݌`  Ќ   _ikmo(JT0831'#T0@!15.gr. 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A&"+    '",   &   III.KAFLI (  Breytinglgumnr.94/1996,umstaWgreiWsluskattsfjrmagnstekjur,  meWsWaribreytingum.   9@!17.gr. a   EftirfarandibreytingarverWa2.gr.'(9Ԁlaganna: T,  3(5h80_ikmo"i(m"  i(m;25h  a  .3  Ԉ0    eftirtlunni?5. 1.mlsl.2.mgr.kemur:6.i(m;;݌ Ќ  "i(m"  i(m<25h  b  .3  Ԉ0    eftirorWunum?Byggingarsj;Wurrkisins,Byggingarsj;Wurverkamanna 1.mlsl.  3.mgr.kemur:0bWalnasj;Wur.i(m<<݌  Ќ  "i(m"  i(m">25h  c  .3  Ԉ0    eftirorWunum?FramleiWnisj;WurlandbnaWarins 1.mlsl.3.mgr.kemur:NUskp  X unarsj;Wuratvinnulfsins,Xr;unarsj;Wursjvartvegsins,Fiskrktarsj;Wur.i(m">O>݌K #  Ќ   _ikmo(JT083;@!18.gr.      EftirfarandibreytingarverWa4.gr.laganna:    6(Eh80_ikmo"i(m"  i(mpA2Eh  a  .3  Ԉ0    3.og4.mlsl.1.tlul.1.mgr.orWastsvo:Tilvaxtatelstennfremurinnleysturgengis wO  hagnaWurstaWgreiWsluriskv.4.tlul.2.mgr.8.gr.laganr.90/2003.SamaviWum B  innleystangengishagnaWsemfellurtilfreinugreiWslutmabilitilannarsinnanstaW    greiWslursins.i(mpAA݌  Ќ  "i(m"  i(mC2Eh  b  .3  Ԉ0    1.mlsl.2.mgr.orWastsvo:EkkiskalteljagengishagnaWskv.5.tlul.1.mgr.8.gr.laga {  nr.90/2003tilstofnstilstaWgreiWslu.i(mCC݌nF Ќ   _ikmo(JT086@@!19.gr.    1.mlsl.4.mgr.5.gr.lagannaorWastsvo:AfdrtturstaWgreiWsluafarWiskalfarafram  YegarhlutaflaggreiWirarWinneWaeigisWarenlokYessrsYegarkvrWunumthlutun r ertekin. e= &  @!20.gr.    ViW2.mgr.15.gr.lagannabtistnUrmlsliWur,svohlj;Wandi:Skattranns;knarstj;ri  rkisinsgeturYguranns;knarmlsleitaWrskurWarhraWsd;msumleitoghaldlagningu i gagnaheimilumogWrumstWumsem2.mlsl.tekurekkitil. \4 '%G  IV.KAFLI   Breytinglgumnr.4/1995,umtekjustofnasveitarflaga,  meWsWaribreytingum.  `  21.gr. S+! H  C-liWur8.gr.lagannaorWastsvo:Hlutdeildtsvarstekjumsveitarflagaaflagningar " stofnitsvarsrhvert: #  =(uh80_ikmo"i(m"  i(mJ2uh  1  .3  Ԉ0    ernemi0,77%tiljfnunarvegnarekstursgrunnsk;la,i(mJK݌ $ Ќ  "i(m"  i(mK2uh  2  .3  Ԉ0    ernemi0,95%tiljfnunarvegnamlefnafatlaWra.i(mK$L݌!W% Ќ   _ikmo(JT08=bJ  ViWskilstaWgreiWslutsvarstilsveitarflagasamkvmtlgumumstaWgreiWsluopin J""& berragjalda,nr.45/1987,skaljafnframtgeraJfnunarsj;Wisveitarflagaskilhlutdeild #' sj;WsinsstaWgreiWslutsvars,sundurliWaWskv.1.og2.tlul.1.mgr.YessastafliWar. #( @!22.gr. v%N!*   ViW9.gr.lagannabtistnUrstafliWur,svohlj;Wandi:TilgreiWslujfnunarframlagavegna A&"+ Yj;nustuviWfatlaWa,sbr.13.gr.a.  '",  '#- @!23.gr. (   0staWorWanna,,a-,b-ogc-liW8.gr. a-liW10.gr.lagannakemur:a-ogb-liWog1.tlul.  1.mgr.c-liWar8.gr.  @!24.gr. T,   0staWorWanna,,TekjumJfnunarsj;Wsskv.c-liW8.gr. 1.mgr.13.gr.lagannakemur:  TekjumJfnunarsj;Wsvegnarekstursgrunnsk;laskv.1.tlul.1.mgr.c-liWar8.gr.  @!25.gr.  X   eftir13.gr.lagannakemurnUgrein,13.gr.a,svohlj;Wandi: K #    StofnuWskalsrstkdeildinnanJfnunarsj;WssveitarflagavegnamlefnafatlaWra.Tekj    urJfnunarsj;WssveitarflagavegnamlefnafatlaWraskv.2.tlul.1.mgr.c-liWar8.gr.skulu    rennasrdeildinaaukframlagaaffjrlgumvegnaYj;nustuviWfatlaWa.     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YrnUttartiljfnunarvegnaYj;nustuviWfatlaWa.samahttbersrdeildinbyrgWrekstr " arhallafasteignasj;WsinssumslktaWrWa.RWherraerheimiltmeWsamYykkiSambands # slenskrasveitarflagaaWleggjafasteignasj;WinnniWurogskaleignumhansrWstafaWtil  $ srdeildarJfnunarsj;Wssveitarflaga,sbr.1.mgr. !W%   RWherraseturreglugerWnnarireglurumstarfsemifasteignasj;WsinsaWfenginnium J""& sgnvelferWarrWherra,SambandsslenskrasveitarflagaogrWgjafarnefndarJfnunarsj;Ws #' sveitarflaga,svosemumnUtinguteknafasteignasj;WsinstiljfnunarvegnaYj;nustuviW #( fatlaWa,hvernigleigufjrhWirskulukveWnar,umrekstrarform,stj;rnun,leiguogslufast $ ) eignaogheimildirsveitarflagatilYessaWfelaWrumaWilumreksturfasteignanna. v%N!*   A&"+ &   @!26.gr. (   EftirfarandibreytingarverWa1.mgr.23.gr.laganna:   6(Eh80_ikmo"i(m"  i(mjd2Eh  a  .3  Ԉ0    0staWhlutfallstlunnar,,13,28% kemur:14,48%.i(mjdd݌ Ќ  "i(m"  i(me2Eh  b  .3  Ԉ0    0staWhlutfallstlunnar,,11,24% kemur:12,44%.i(mee݌a Ќ   _ikmo(JT086c'(Hc@!27.gr.    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X   0fjrlgumskaltryggjasrstkframlgvegnatilfrsluYj;nustuviWfatlaWafrrkitil K #  sveitarflagameWeftirfarandihtti:     3(5h80_ikmo"i(m"  i(mGi25h  a  .3  Ԉ0    Framlgrunum2011,2012og2013tilaWvegauppm;tiveikristWutsvars    stofnsins.i(mGiti݌  Ќ  "i(m"  i(mj25h  b  .3  Ԉ0    Framlgrunum2011,2012og2013vegnanotendastUrWrarpers;nulegraraWstoWar.i(mjj݌wO  Ќ  "i(m"  i(mk25h  c  .3  Ԉ0    Framlgrunum2012og2013vegnabiWlistaeftirYj;nustu.i(mkl݌B  Ќ  "i(m"  i(ml25h  d  .3  Ԉ0    Framlgrunum2011,2012og2013vegnabreytingarkostnaWar,tilfrslu,aWlgunar    ogtfrsluYj;nustunnar.i(ml&m݌  Ќ   _ikmo(JT083h  b.(XII.) nF   Framtilrsins2014erusveitarflgbundinafYvaW0,25pr;sentustigafYeirrihkkun 9 tsvarssemYeimertryggWvegnayfirfrslumlefnumfatlaWrarennibeinttilYj;nustuviW  fatlaWainnanviWkomandiYj;nustusvWa.    c.(XIII.) e=   rinu2011skulugreiWslurframlagarJfnunarsj;Wisveitarflagatilsveitarflaga 0 vegnaYj;nustuviWfatlaWatakamiWafheimildarkvWi6.gr.samkomulagsrkisogsveitar  flagaumtilfrsluYj;nustuviWfatlaWahvaWvarWarsrstaktaWlgunartmabilYarsembeinar  greiWslurtilsveitarflagaogYj;nustusvWabyggjastaWhlutatileWalluleytiframreikn i uWumrekstrarkostnaWirsins2010. \4   V.KAFLI   Breytinglgumnr.50/1988,umvirWisaukaskatt,meWsWaribreytingum.   28.gr. `  r  ViW3.mgr.38.gr.lagannabtistnUrmlsliWur,svohlj;Wandi:Skattranns;knarstj;rirkis S+! insgeturYguranns;knarmlsleitaWrskurWarhraWsd;msumleitoghaldlagningugagna " heimilumogWrumstWumsem2.mlsl.tekurekkitil. #   VI.KAFLI !W%  Breytinglgumnr.24/2010,umgreiWsluuppgjropinberumgjldumlgaWila J""& ogeinstaklingaatvinnurekstri,meWsWaribreytingum.  #' 29.gr. #( u  EftirfarandibreytingarverWa1.gr.laganna: $ )  3(5h80_ikmo"i(m"  i(mv25h  a  .3  Ԉ0    1.mgr.orWastsvo:i(mv'w݌v%N!* Ќ  0  0   v LgaWilarogeinstaklingarsemeruoghafaveriWatvinnurekstriogeruvanskilum A&"+ meWvirWisaukaskatt,staWgreiWsluopinberragjalda,tryggingagjaldogYing-ogsveitar  '", sj;WsgjldsemhafagjaldfalliWfyrir1.janar2010getas;ttumfresttilgreiWsluupp '#- gjrsYeimvanskilumtil1.jl2011.( "i(m"  i(my25h  b  .3  Ԉ0    & , eftir1.mgr.kemurnUmlsgrein,svohlj;Wandi:i(myz݌ Ќ  0  0   v Einstaklingarsems;tthafaumgreiWsluaWlgunsamkvmtlgumnr.101/2010,um  greiWsluaWlguneinstaklinga,getas;ttumgreiWsluuppgjrsamkvmtlgumYessum a ',mzvegnavangoldinsvirWisaukaskattsogafdreginnarstaWgreiWsluopinberragjalda.Hafni T, umboWsmaWurskuldaraums;kneinstaklingsumgreiWsluaWlgunskalums;knsam  kvmtYessarimlsgreinafgreiddsamrmiviW1.mgr.  _ikmo(JT083yv@!30.gr.  X   0staWdagsetningarinnar?1.okt;ber2011 1.mlsl.2.mgr.5.gr.lagannakemur:1.jl K #  2012.    @!31.gr.     eftir5.gr.lagannakemurnUgrein,6.gr.,samtfyrirsgn,svohlj;Wandi: wO    SrstkniWurfellingtekjuskattilgaWilasemgjaldfalliWhefurfyrir1.janar2010. B  l  Hafiumskjandiskv.1.gr.fengiWsrtkaskuldaaWlgunsamkvmtlgumnr.107/2009,    umaWgerWirYgueinstaklinga,heimilaogfyrirtkjavegnabanka-oggjaldeyrishrunsins,   ertollstj;raheimiltaWfallastbeiWniumniWurfellingutekjuskattsaWhluta,endateljitoll {  stj;rihagsmunumrkissj;WsbeturborgiWmeWslkriniWurfellingu.UmskjandaberaWleggja nF framYauggnsemhinsrtkaskuldaaWlgunbyggistsamtWrumYeimggnumsem 9 tollstj;riferfram.    Hafiumskjandiskv.1.gr.ekkifengiWsrtkaskuldaaWlgunsamkvmtlgumnr.  107/2009,umaWgerWirYgueinstaklinga,heimilaogfyrirtkjavegnabanka-oggjaldeyris r hrunsins,ertollstj;raheimiltaWfallastbeiWniumniWurfellingutekjuskattsaWhluta,enda e= teljitollstj;rihagsmunumrkissj;WsbeturborgiWmeWslkriniWurfellingu.Umskjandaber 0 aWleggjaframYauggnsemtollstj;riferfram.  & a   Fallisttollstj;riniWurfellingutekjuskattsskv.1.og2.mgr.kemurslkniWurfellingtil  framkvmdarYegarumskjandihefuruppfylltllnnurskilyrWilagaYessara.Tollstj;ri i 'agefurtskuldabrfvegnaYesshlutatekjuskattssemekkierfelldurniWursamrmiviW \4 kvWi5.gr.NiWurfellingtekjuskattskemurY;aldreitilgreinaefskattkrafaertilkomin ' vegnaendurkvrWunarskattyfirvaldatekjuskattivegnaskattsvika.    VII.KAFLI `   Breytinglgumnr.129/1997,umskyldutryggingulfeyrisrttinda S+! ogstarfsemilfeyrissj;Wa,meWsWaribreytingum.  " 32.gr. # T  0staWorWanna?staWistpr;fverWbrfaviWskiptumsamrmiviW53.gr.lagaumverW  $ brfaviWskipti 4.mgr.34.gr.lagannakemur:staWistpr;fverWbrfaviWskiptumsamrmi !W% viW53.gr.lagaumfjrmlafyrirtki. J""& @!33.gr. #(   0staWrtalsins?2009 1.og2.mgr.kvWistilbrWabirgWaVIlgunumkemur:2010. $ )   v%N!*   &   VIII.KAFLI (  Breytinglgumnr.152/2009,umstuWningviWnUskpunarfyrirtki.   34.gr.    1.gr.lagannaorWastsvo: a   MarkmiWYessaralagaeraWeflaranns;knirogYr;unarstarfogbtasamkeppnisskilyrWi T, nUskpunarfyrirtkjameWYvaWveitaYeimrtttilskattfrdrttarvegnakostnaWarviWnU  skpunarverkefni.'(  @!35.gr.  X   2.gr.lagannaorWastsvo: K #    LgYessigildaumfyrirtkisemerueigendurranns;knar-eWaYr;unarverkefnasemstaW    festhafaveriWafRanns;knamiWstW0slandsskv.5.gr.Hsk;larogopinberarstofnanirtelj    astekkifyrirtkiskilningilagaYessara.   Ѐ@!36.gr. B    EftirfarandibreytingarverWa3.gr.laganna:     (g00_ikmo"i(m"  i(m2g  a  .3  Ԉ0    1.,2.,3.,4.,6.,10.,11.og13.tlul.fallabrottogbreytistnmerarWannarratluliWa   samrmiviWYaW.i(m݌{  Ќ  "i(m"  i(m#2g  b  .3  Ԉ0    5.tlul.orWastsvo:NUskpunarfyrirtki:LgaWilarskv.1.og3.tlul.2.gr.laganr. nF 90/2003,umtekjuskatt,semstundaranns;knireWaYr;unsamkvmtlgumYessum.i(m#P݌9 Ќ  "i(m"  i(mْ2g  c  .3  Ԉ0    8.tlul.orWastsvo:Ranns;knar-ogYr;unarkostnaWur:BeinnkostnaWurviWverkefni  semhlotiWhefurstaWfestinguskv.5.gr.,svosemvegnastarfsmanna,tkja,hsnWis,  aWkeyptrarranns;knar-ogYr;unarvinnuogannarraaWfangasemeingnguerunotuWviW r verkefniW.i(mْ݌e= Ќ  "i(m"  i(m72g  d  .3  Ԉ0    9.tlul.orWastsvo:Ranns;knir:SkipulagWarranns;knireWamikilvgarathuganirsem 0 erutilYessfallnaraWstuWlaaWflunnUrrarYekkingaroghfnitilYr;unarnUjum  afurWum,ferlumeWaYj;nustueWatilaWkomatilleiWarumtalsverWumendurb;tumaf  urWum,ferlumeWaYj;nustusemertilstaWar.XrnyfirskpunYttafl;knumkerfum, i semnauWsynlegirerufyrirranns;knir,einkumalmennartknifullgildingar,Y;ekki \4 frumgerWumsemtilgreindareru10.tlul.i(m7d݌' Ќ  "i(m"  i(mƘ2g  e  .3  Ԉ0    15.tlul.orWastsvo:Xr;un:flun,sameining,m;tunognotfyrirliggjandivsinda  legrar,tknilegrar,viWskiptalegrareWaannarrarviWeigandiYekkingarogfrniYeim  tilgangiaWvinnaaWtlunumeWarWstfunumoghnnunfyrirnUjar,breyttareWa `  endurbttarafurWir,ferlaeWaYj;nustu.XettakanneinnigaWfelasr,tildmis,aWra S+! starfsemisemhefuraWmarkmiWihugmyndaskilgreiningar,tlanirogskrningunUrra " afurWa,ferlaogYj;nustu.SlkstarfsemikannaWfelasrgerWuppkasta,teikninga,tl # anaogannarraskjala,endasuYauekkitluWtilnotkunaratvinnuskyni.i(mƘ݌ $ Ќ  "i(m"  i(mל2g  f  .3  Ԉ0    ViWbtasteftirfarandiorWskUringarrttristafr;fsrW,svohlj;Wandi:i(mל݌!W% Ќ  "m"  m0  0xx 2g  1  .3  Ԉ0v  LtiWfyrirtki:FyrirtkisemermeWfrrien50starfsmennogermeWrlegaveltu J""& undir2millj;numevraog/eWaefnahagsreikningundir2millj;numevra,sbr.I. #' viWaukaviWreglugerWframkvmdastj;rnarinnar(EB)nr.800/2008fr6.gst2008, #( YarsemtilgreindirerutilteknirflokkaraWstoWarsemsamrUmastsameiginlegamark $ ) aWnumtilbeitingar61.og62.gr.samningsinsumEvr;pskaefnahagssvWiW.m=݌v%N!*vv Ќ  "m"  m40  0xx 2g  2  .3  Ԉ0v  MeWalst;rtfyrirtki:FyrirtkisemermeWbilinu50!250starfsmennogermeW A&"+ rlegaveltuundir50millj;numevraog/eWaefnahagsreikningundir43millj;num  '", evra,sbr.I.viWaukaviWreglugerWframkvmdastj;rnarinnar(EB)nr.800/2008.m4a݌'#-vv Ќ  "m"  mx0  0xx 2g  3  .3  Ԉ0v  St;rtfyrirtki:FyrirtkisemermeWfleirien250starfsmenn,sbr.I.viWaukaviW ( reglugerWframkvmdastj;rnarinnar(EB)nr.800/2008.mx݌vv Ќ  @!37.gr. a   4.gr.lagannaorWastsvo: T,   Ums;knumstaWfestinguranns;knar-eWaYr;unarverkefniskalberastRannseigisWar  en1.septemberrhvert.    Ums;knskalafhentYvformisemRannskveWur.MeWums;knskalfylgjagreinarg;W   lUsingverkefninusamtverk-ogkostnaWartlun.  X @!38.gr.      EftirfarandibreytingarverWa5.gr.laganna:    ! ! (g00"i(m"  i(mV2g  a  .3  Ԉ0    0staW1.mlsl.1.mgr.komatveirmlsliWir,svohlj;Wandi:RannskvarWarhvort   verkefnihlUturstaWfestingusamkvmtlgumYessum.SkilyrWiYessaWverkefnihlj;ti wO  staWfestingueraWYaWteljistranns;knar-eWaYr;unarverkefnisamkvmtlgumYessum B  ogeinnig.i(mV݌   Ќ  "i(m"  i(m2g  b  .3  Ԉ0    2.mgr.fellurbrott.i(m݌  Ќ  "i(m"  i(m2g  c  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:StaWfestingverkefna.i(mի݌{  Ќ  @!39.gr. 9   6.gr.lagannaorWastsvo:    EfnUskpunarfyrirtkikaupirranns;knar-eWaYr;unarvinnuaf;tengdufyrirtki,hsk;la  eWastofnuntilnotaeiginstaWfesturanns;knar-eWaYr;unarverkefnihkkarhmarkkostn r aWartiltreikningsfrdrttiskv.10.gr. e= @!40.gr.    7.gr.lagannaorWastsvo:    TveWafleiri;tengdnUskpunarfyrirtkigetastaWiWsamanaWverkefniognotiWfr i drttarskv.10.gr.0tilvikisamstarfsverkefnisskuluupplUsingarumallaYtttakendurkoma \4 framums;knskv.4.gr.samtupplUsingumumtlaWahlutdeildhversogeinsranns;kn ' ar-ogYr;unarkostnaWi.  @!41.gr. `    EftirfarandibreytingarverWa8.gr.laganna: S+! ! ! (g00"i(m"  i(mױ2g  a  .3  Ԉ0    1.!3.mgr.orWastsvo:i(mױ݌" Ќ    0     v ViWmatRannsranns;knar-ogYr;unarverkefnummleitatilrWgefandifagnefnd # arsemskipuWerYremurfulltrummeWreynsluafmlefnumtengdumnUskpun.Fjr  $ mlarWherra,iWnaWarrWherraogSamtkatvinnulfsinstilnefnafulltrafagnefndina.!W%   0     v RannsskalinnantveggjamnaWafrm;ttkuums;knarkvarWahvortverkefnihlUt J""& urstaWfestinguskv.5.gr.TilkynnaskalumskjandaumYkvrWun.#'   0     v Rannsskaltilkynnarkisskattstj;raumYauranns;knareWaYr;unarverkefnisem #( hlotiWhafastaWfestinguskv.5.gr.ogeigendurYeirra.SamstarfsverkefniskuluaWgreind $ ) srstaklegaogupplUstumallaYtttakendurYeim.v%N!* "i(m"  i(m2g  b  .3  Ԉ0    4.mgr.fellurbrott.i(m&݌A&"+     '", @!& a  42.gr. (   OrWin?og/eWa6. 1.mlsl.9.gr.lagannafallabrott.  'a(@!43.gr. a   EftirfarandibreytingarverWa10.gr.laganna: T, ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    1.mgr.orWastsvo:i(m݌ Ќ    0     v NUskpunarfyrirtkisemereigandiaWranns;knar-eWaYr;unarverkefnumsemhlot  iWhafastaWfestinguskv.5.gr.rttsrstkumfrdrttifrlgWumtekjuskattisem   nemur20hundraWshlutumaftlgWumkostnaWivegnaYessaraverkefnaendasumaW  X rWafrdrttarbranrekstrarkostnaWskilningi1.mgr.1.tlul.31.gr.laganr.90/2003, K #  umtekjuskatt.HmarkkostnaWartiltreikningsfrdrttihjhverjufyrirtkiskalvera    100.000.000kr.rekstrarri.EfumeraWrWaaWkeyptaranns;knareWaYr;unarvinnu    skv.6.gr.skalhmarkkostnaWarsamtalsvera150.000.000kr.EfumeraWrWasam   starfsverkefniskv.7.gr.skalsamahmarkgildafyrirverkefniWheildenfrdrttiskipt wO  hlutfallslegamillifyrirtkjannasemtakaYttsamstarfsverkefninu.B  "i(m"  i(m*2g  b  .3  Ԉ0    ViW3.mgr.btistnUrmlsliWur,svohlj;Wandi:KostnaWursemfellurtilvegnaums;knar    tilRannsmyndarekkifrdrttarrtthjnUskpunarfyrirtki.i(m*W݌  Ќ  @!44.gr. nF   3.mlsl.11.gr.fellurbrott. 9 @!45.gr.    12.!14.gr.lagannafallabrott. r @!46.gr. 0   0staW2.mgr.15.gr.komafimmnUjarmlsgreinar,svohlj;Wandi:    SamanlagWurstyrkurfropinberumaWilumaWmeWtldumskattfrdrttisamkvmtlgum  YessumskalekkifarayfirneWangreindhlutfllvegnasamaranns;knar-eWaYr;nuar i verkefnis: \4 ! ! q(#30"i(m"  i(m2#  1  .3  Ԉ0    XegarumltilfyrirtkieraWrWagetursamanlagWurkostnaWurorWiWhstur70%vegna ' ranns;knarverkefniseWatilvikisamstarfsverkefnis80%.SamanlagWurkostnaWurvegna  Yr;unarverkefnisgeturhsturorWiW45%eWatilvikisamstarfsverkefnis60%.i(m5݌ Ќ  "i(m"  i(m62#  2  .3  Ԉ0    XegarummeWalst;rfyrirtkieraWrWagetursamanlagWurkostnaWurorWiWhstur60% `  vegnaranns;knarverkefniseWatilvikisamstarfsverkefnis75%.SamanlagWurkostnaWur S+! vegnaYr;unarverkefnisgeturhsturorWiW35%eWatilvikisamstarfsverkefnis50%.i(m6c݌" Ќ  "i(m"  i(mn2#  3  .3  Ԉ0    Xegarumst;rfyrirtkieraWrWagetursamanlagWurkostnaWurorWiWhstur50%vegna # ranns;knarverkefniseWatilvikisamstarfsverkefnis65%endasumaWrWasamstarfs  $ verkefnimillilandaEvr;pskaefnahagssvWinueWameWa.m.k.einulitlueWameWal !W% st;rufyrirtki.SamanlagWurkostnaWurvegnaYr;unarverkefnisgeturhsturorWiW25% J""& eWatilvikisamstarfsverkefnis40%endasumaWrWasamstarfsverkefnimillilanda #' Evr;pskaefnahagssvWinueWameWa.m.k.einulitlueWameWalst;rufyrirtki.i(mn݌#( Ќ    SkilyrWiaukningarstyrkhfivegnasameiginlegraverkefnaeraWYaufelireyndsr $ ) samstarfmillia.m.k.tveggja;hWrafyrirtkjaogeftirfarandiskilyrWisuuppfyllt: v%N!* ! ! q(#33q"i(m"  i(m2#  1  .3  Ԉ0    ekkerteittfyrirtkifarimeWmeiraen70%afhinumstyrkhfakostnaWivegnasam A&"+  starfsverkefnisins;i(m݌ '", Ќ  "i(m"  i(m2#  2  .3  Ԉ0    & ,  verkefniWverWuraWfelasrsamstarfYaWminnstaeinsltilseWameWalst;rsfyrirtkis ( eWaveramillilandamra,Y.e.ranns;knar-ogYr;unarstarfseminverWuraWeigasrstaW  innanYaWminnstatveggjaEES-landa.i(m>݌ Ќ    Aukning',(ԀstyrkhfiereinnigheimilefverkefniWfelurreyndsrsamstarfmillifyrir a tkisogranns;knarstofnunar,srtaklegasambandiviWsamrmingustefnumrkunarsviWi T, ranns;knaogYr;unar,ogeftirfarandiskilyrWieruuppfyllt:  ! ! q(#33q"i(m"  i(mC2#  1  .3  Ԉ0    ranns;knarstofnuninfermeWYaWminnsta10%afhinumstyrkhfakostnaWi;i(mCp݌ Ќ  "i(m"  i(mx2#  2  .3  Ԉ0    ranns;knarstofnuninhefurrtttilaWbirtaniWurstWurranns;knarverkefnisinsaWYv   markisemYrerutilkomnarvegnaranns;knasemstofnuninhefurhrintframkvmd.i(mx݌ X Ќ    Ennfremureraukningheimil,fyrirranns;knireingngu,efniWurstWumverkefnisins K #  erdreiftmeWalmennumhttitkni-ogvsindarWstefnumeWameWbirtinguvsinda-eWa    tkniritumeWagegnumopingagnasfn(gagnagrunnaYarsemhversemergeturnlgast    grunnggnrranns;knum),eWagegnum;keypiseWaopinnhugbnaW.     Undirverktakaskv.3.og4.mgr.telstekkisamstarfskilningilagaYessara. wO    IX.KAFLI    q  Breytingtollalgum,nr.88/2005,meWsWaribreytingum.    47.gr. {    ViW4.tlul.1.mgr.7.gr.lagannabtistnUrstafliWur,svohlj;Wandi:Aff;lksbifreiWum nF leigWumtafblaleigum,skrWumWrurkiEvr;pskaefnahagssvWinu,aWildarrki 9 stofnsamningsFrverslunarsamtakaEvr;pueWaFreyjum,seminnflytjandinUtirhrlandi  tmabundiWeiginYguendavaridvlbifreiWarinnarhrlandiekkilenguren42daga  hvertsinnenaldreilenguren183dagahverju12mnaWatmabili.HverssemnUtirsr r heimildtiltmabundinsinnflutningssamkvmtYessumliWgeturaldreinUttheimildina e= lenguren42dagarihverju. 0 & , @!48.gr.    ViW3.mgr.15.gr.lagannabtistnUrmlsliWur,svohlj;Wandi:KostnaWarliWiroggjld i semumrWir2.mgr.skuluinnifalintollverWi,ntillitstilYesshvortkostnaWarliWirnirog \4 ',WgjldinsuraunverulegagreiddeWaekki,endasunntaWkvarWaYaugrundvellihlutlgra ' ogmlanlegraatriWa.    X.KAFLI `   Breytinglgumnr.29/1993,umvrugjaldafkutkjum,eldsneytio.fl., S+! meWsWaribreytingum.  " 49.gr. # c  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:  $   FrogmeW1.janar2011ertollstj;raheimilteraWendurgreiWavrugjaldafkutkjum !W% semhefurveriWbreyttYannigaWkutkiWnUtirmetanstaWbensnseWadsiloluoghefur J""& veriWskrWsemslkthjUmferWarstofu. #'   FjrhWendurgreiWsluvrugjaldsskv.1.mgr.skalvera20%afkostnaWiviWbreytinguna #( samkvmtreikningibreytingaverkstWisenY;ekkihrrien100.000kr.VrugjaldskalYv $ ) aWeinsendurgreittaWkutkisyngraensexraviWbreytingu,miWaWviWframleiWslur,og v%N!* tbiWaWlgmarki80ltrametangeymi. A&"+   EigandikutkisskalskjaumendurgreiWsluvrugjaldsskv.1.mgr.tiltollstj;raeyWu  '", blaWisemtollstj;ritbUr.MeWums;kninniskalfylgjastaWfestingUmferWarstofuumaWku '#- tkihafiveriWbreytttilYessaWnUtametanogaWfaggiltskoWunarstWkutkjahafivottaW ( breytinguna.JafnframtskalfylgjameWvottorWfaggiltrarskoWunarstWvarumaWkutkis  tbiWaWlgmarki80ltrametangeymi.    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(   ViW1.mgr.3.gr.lagannabtist:YarmeWalgjaldfyrirYingfestingumlsskv.2.tlul.  1.mgr.1.gr.oggjaldfyrirkrutilHstar'a(ttar,semkveWiWskaleftirkvWum3.tlul.2.  mgr.1.gr.staWgjaldsskv.1.tlul.,endasmlinudeiltumhagsmunisemafmarkaWireru a meWtilgreindumfjrhWum. T, @((XIII.KAFLI   @ Breytinglgumumstj;rnfiskveiWa,nr.116/2006,meWsWaribreytingum.   X @!53.gr. K #    0staWfjrhWarinnar?2.000kr. 3.mlsl.3.mgr.15.gr.lagannakemur:3.200kr.      XIV.KAFLI    BreytinglgumumveiWieftirlitsgjald,nr.33/2000,meWsWaribreytingum.  wO  54.gr. B  [  0staWfjrhWarinnar?17.500kr. 1.mgr.1.gr.lagannakemur:22.000kr.    @!55.gr. {    0staWfjrhWarinnar?1.800kr. 3.gr.lagannakemur:5.000kr. nF @!56.gr.    0staWfjrhWarinnar?16.500 1.mlsl.3.mgr.4.gr.lagannakemur:29.000kr.    XV.KAFLI e=  Breytinglgumumyfirskattanefnd,nr.30/1992,meWsWaribreytingum.  0 57.gr.    ViW18.gr.lagannabtist:almennrip;stsendingueWarafrnt.    XVI.KAFLI \4  Gildistaka.  ' 58.gr.  "  LgYessiWlastgildiogkomatilframkvmdasemhrsegir:    1.,2.,5.og6.gr.,eogfliWur7.gr.og10.!13.,17.!18.,29.!33.,50.og51.!57.gr.Wlast `  Yegargildi. S+!   3.,4.og34.!46.gr.WlastYegargildiogkomatilframkvmdaviWlagninguopinberra " gjalda2011vegnatekjursins2010. #   A!dliWir7.gr.og8.!9.,14.!15.og19.gr.Wlastgildi1.janar2011ogkomatilfram  $ kvmdaviWlagningu2012ogstaWgreiWslurinu2011eftirYvsemviW. !W%   10.,16.,20.og28.gr.WlastYegargildiogtakakvWiYeirrajafnttilmlasemranns;kn J""& erYegarhafinogYeirrasemverWatekintilranns;knarhjskattranns;knarstj;rarkisins. #'   21.!27.og47.!49.gr.Wlastgildi1.janar2011. #( @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdԈ v%N!*  I.Tilefnilagasetningar.  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