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"   EftirfarandibreytingarverWa1.mgr.66.gr.laganna: r#  3(5h80_ikmo"i(m"  i(m125h  a  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?2.400.000kr. 1._tlul_.kemur:2.601.000kr.i(m1^݌e =$ Ќ  "i(m"  i(m25h  b  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?5.400.000kr. 2._tlul_.kemur:5.853.000kr.i(m݌0!% Ќ  "i(m"  i(m25h  c  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?7.800.000kr. 3._tlul_.kemur:8.454.000kr.i(m@݌!& Ќ  "i(m"  i(m25h  d  .3  Ԉ0    0staW_fjrhWanna_Ԁ?7.800.000kr. og?2.700.000kr. 4._tlul_.kemur:8.454.000kr.; "' og2.928.000kr.i(m݌#i( Ќ   _ikmo(JT083  5.gr. '% *   EftirfarandibreytingarverWa68.gr.laganna: %!+  3(5h80_ikmo"i(m"  i(m25h  a  .3  Ԉ0    eftir1._mlsl_.8.mgr.A-liWarkemurnUr_mlsliWur_,svohlj;Wandi:_Barnabtur_Ԁsemeru &", _kvarWaWar_Ԁlgrien2.000kr.framfrandagrundvelliskattframtalsfallaniWur.i(m݌'`#- Ќ  "i(m"  i(m25h  b  .3  Ԉ0    &  eftirorWinu?_skattframtali_ 1.mgr.B-liWarkemur:skv.1.mgr.90.gr.'S(i(m&݌#S(+$.a #Ќ   _ikmo(JT083B  6.gr. (   EftirfarandibreytingarverWa8._tlul_.70.gr.laganna:   6(Eh80_ikmo"i(m"  i(m.2Eh  a  .3  Ԉ0    0staW?20% a-liWkemur:10%.i(m.[݌ Ќ  "i(m"  i(m92Eh  b  .3  Ԉ0    0staW?18% b-liWkemur:10%.i(m9f݌a Ќ   _ikmo(JT086  7.gr.     0staWorWanna?rinu2011 kvWitilbrWabirgWa_XXXVIII_Ԁlgunumkemur:runum  2011og2012.     8.gr. K #  !  EftirfarandibreytingarverWakvWitilbrWabirgWa_XXXIX_Ԁlgunum:     6(Eh80_ikmo"i(m"  i(m#2Eh  a  .3  Ԉ0    0staWorWanna?ranna2010og2011viWlagningu2011og2012 1._mlsl_.kemur:    rsins2010viWlagningu2011.i(m#J#݌  Ќ  "i(m"  i(m$2Eh  b  .3  Ԉ0    0staWorWanna?ranna2010og2011skal_endurreikna_ԀviWlagninguopinberragjalda wO  2012og2013 4._mlsl_.kemur:rsins2010skal_endurreikna_ԀviWlagninguopinberra B  gjalda2012.i(m$$݌   Ќ  "i(m"  i(m&2Eh  c  .3  Ԉ0    OrWin?og2013 5._mlsl_.fallabrott.i(m&'݌  Ќ   _ikmo(JT086"  9.gr. nF (  kvWitilbrWabirgWa_XLVI_Ԁlgunumfellurbrott. 9   10.gr.  N)  ViWlginbtastYrjnUkvWitilbrWabirgWa,svohlj;Wandi: r     a.(I.) 0   XrttfyrirkvWitilbrWabirgWa_XXXIII_Ԁog_XXXIX_Ԁskalhagalagningu_auWlegWarskatts_  viWlagninguopinberragjaldarunum2012,2013,2014og2015meWeftirfarandihtti:  _framtalsskyldar_Ԁeignirskv.72.gr.lokranna2011,2012,2013og2014skalviW i lagningu2012,2013,2014og2015leggja_auWlegWarskatt_Ԁsemhrsegirmennsemeru \4 _skattskyldir_Ԁskv.1.gr.og4.!9._tlul_.1.mgr.3.gr.: '  6(Eh80_ikmo"i(m"  i(m-2Eh  a  .3  Ԉ0    Freignum,sbr.73.gr.,skaldragaskuldir_skattaWila_.MeWskuldumYessusambandi  teljastfallnarverWbtur_hfuWst;l_ԀYeirrasemmiWastviWvsitlujanarnstari  eftirlok_reikningsrs_.Skuldirerlendum_verWmli_Ԁskaltelja_slugengi_Ԁrslok.Til `  skuldateljastllopinbergjldervarWaviWkomandi_reikningsr_,Y;ekkiYaugjldsem S+! erulgWtekjureWahreinaeignnstarieftirlok_reikningsrs_.FreignumaWilasem " umrWir4._tlul_.1.mgr.3.gr.meinungisdragaskuldirsembeinterutengdarstarf # semiYeirrahrlandi.FreignumaWilasemumrWir5.!9._tlul_.1.mgr.3.gr.m  $ einungisdragaskuldirsemeignumYessumhvla.i(m--݌!W% Ќ  "i(m"  i(m232Eh  b  .3  Ԉ0    XrttfyrirkvWi5._tlul_.73.gr.skulu_lgaWilar_ԀteljaframhlutdeildsnaWrumflg J""& ummarkaWsverWiefumeraWrWaflgsemeruskrWkauphlleWaskipulgWum #' _tilboWsmarkaWi_Ԁenannarshlutdeildsna_skattalegu_Ԁ_b;kfrWu_ԀeiginfviWkomandi_lg #( aWila_ԀstaW_nafnverWs_,svosemeignarhlutdeildsnaflgumskv.3._tlul_.1.mgr.2.gr. $ ) samahtt.i(m23_3݌v%N!* Ќ  0  0   v ViWkvrWun_auWlegWarskattsstofns_ԀskalteljahlutabrfflgumsemeruskrW A&"+  kauphlleWaskipulegum_tilboWsmarkaWi_Ԁfram_markaWsvirWi_Ԁrslok.Ssemhlut  '", __lgaWila_ԀsemekkierskrWurkauphlleWaskipulegum_tilboWsmarkaWi_Ԁ&   skaltelja ( framtil'(C9Ԁ_auWlegWarskattsstofns_Ԁhlutdeildsna_skattalegu_Ԁ_b;kfrWu_Ԁeiginfflagsinseins  ogYaWertaliWfram_skattframtali_Ԁflagsinsfyrir_rekstrarrin_Ԁ2011,2012og2013.Xann  hluta_virWis_Ԁeignarhluta_lgaWila_ԀsemreiknaWer_framangreindan_Ԁhttsemumframer a nafnverWeWa_stofnverW_Ԁrslok2011,2012og2013skalteljafram_skattframtali_Ԁ2013, T, 2014og2015vegnaYessarar_viWb;tareignar_. "i(m"  i(m=2Eh  c  .3  Ԉ0    _AuWlegWarskattsstofn_ԀeruYreignirsemeftirverWaYegarfrverWmtieignaskv.73.  gr.,sbr.a-ogb-liW,hafaveriWdregnarfjrhWirskuldasvosemYrhafaveriW_kvarW   aWar_ԀsamrmiviWfyrrnefntkvWia-liWar._AuWlegWarskattsstofn_ԀskalkvarWaheilum  X tugumkr;naogsleppaYvsemumframer.i(m=L=݌K #  Ќ  "i(m"  i(m@2Eh  d  .3  Ԉ0    _AuWlegWarskatt_ԀskalmiWaviW_auWlegWarskattsstofn_Ԁ_skattaWila_Ԁrslok.i(m@3@݌   Ќ  "i(m"  i(mA2Eh  e  .3  Ԉ0    Hj;nsemsamvistumeru,sbr.5.gr.,skuluteljasamanallareignirsnarogskuldirog    skiptirekkimliY;ttumsaWrWasreigneWaskuldirtengdarhenni._AuWlegWar   skattsstofni_ԀskalskiptaaWjfnumilliYeirraogreikna_auWlegWarskatt_Ԁafhvorumhelm wO  ingifyrirsigskv.h-liW.Samagildirum_sambWaraWila_,sbr.3.mgr.62.gr._AuWlegWar B  skattslagningu_ԀeftirlifandimakaeWa_sambWaraWila_,sbr.3.mgr.62.gr.,semsitur    ;skiptubiskalhagaWsamahttogumhj;nvriaWrWamestfimmrfr_andltsri_   hinsltna,Y;ekkiframyfirgildistmaYessakvWis,endahafiviWkomandiekkihafiW {  sambWaWnUju.i(mAA݌nF Ќ  "i(m"  i(mF2Eh  f  .3  Ԉ0    Heimilterrkisskattstj;raaWtakatilgreinaums;knmannsumlkkun_auWlegWarskatts 9 stofns_ԀhansYegarsvostendursem1._tlul_.1.mgr.65.gr.greinir,endahafi_gjaldYol_  mannsinsskerstverulegaafYeimstWum.i(mFF݌ Ќ  "i(m"  i(mH2Eh  g  .3  Ԉ0    Eignirbarns,semerinnan16raaldurs_tekjurinu_,sbr.6.gr.,teljastmeWeignum r foreldraeWahjYeimmannisemnUtur_barnab;ta_Ԁvegnabarnsins,sbr.A-liW68.gr.Gilda e= kvWi78.gr.einnigumYargreindareignirbarns.Rkisskattstj;rimtakatilgreina 0 ums;knframfrandabarnsumaWeignirbarns,semmissthefurannaWforeldrisitteWa  bWioghefurekkiveriWttleitt,skuli_skattlagWar_ԀhjbarninusjlfusamrmiviW  kvWih-liWar.i(mH)I݌i Ќ  "i(m"  i(mL2Eh  h  .3  Ԉ0    _AuWlegWarskattur_ԀmannareiknastYannig:i(mLL݌\4 Ќ  ! ! _ikmo(JT086"i(m"  0  0i(meNxx 2JT  1  .3  Ԉ0v  Af_auWlegWarskattsstofni_ԀeinstaklingsaW75.000.000kr.ogsamanlgWum_auWlegWar ' skattsstofni_Ԁhj;naaW100.000.000kr.greiWistenginnskattur.i(meNN݌vv Ќ  "i(m"  0  0i(mhPxx 2JT  2  .3  Ԉ0v  Af_auWlegWarskattsstofni_Ԁyfir75.000.000kr.aW150.000.000kr.hjeinstaklingiog  yfir100.000.000kr.aW200.000.000kr.afsamanlgWum_auWlegWarskattsstofni_Ԁhj;na `  greiWast1,5%.i(mhPP݌S+!vv Ќ  "i(m"  0  0i(mRxx 2JT  3  .3  Ԉ0v  AfYvsemumframer150.000.000kr.hjeinstaklingiog200.000.000kr.afsaman " lgWum_auWlegWarskattsstofni_Ԁhj;nagreiWast2%.i(mRR݌#vv Ќ  0  000v b _AuWlegWarskattsstofn_ԀvegnastWueignarslok2011,2012og2013skal_endur  $ reikna_ԀviWlagninguopinberragjalda2013,2014og2015meWtillititil_viWb;tar !W% eignar_Ԁskv.b-liW.SmismunursemmyndastviWYann_endurreikning_Ԁogerumfram J""& _viWmiWunarmrk_Ԁ1.!3._tlul_.skal_skattlagWur_ԀviWlagninguopinberragjaldaframan #' greindrara._lagning_Ԁvegna_endurreiknings_Ԁeignir_lgaWila_Ԁrslok2010skalfara #( framviWlagningu2012samrmiviWkvWitilbrWabirgWa_XXXIX_.$ )vv  6(Eh80_ikmoM"i(m"  i(mLY2Eh  i  .3  Ԉ0    AllirYeirsemhafa_auWlegWarskattsstofn_ԀsemerumframYrfjrhWirsemtilgreindar v%N!* eruh-liWskulugeragreinfyrirhonumYvformisemrkisskattstj;rikveWur.i(mLYyY݌A&"+     '", ;@ ;  ;    & a  b.(II.) (   Xrttfyrir5._tlul_.1.mgr.66.gr.skulu_fjrhWarmrk_Ԁtekjuskattsstofnsskv.1.!4._tlul_.  ekki'a([Ԁtakabreytingumupphafirsins2012,rttuhlutfalliviWhkkun_launavsitlu_Ԁfr  upphafitilloka_nstliWins_Ԁt;lfmnaWatmabils,einsogYarerkveWiWum. a   c.(III.)    XrttfyrirkvWi2._mlsl_.4.og5._tlul_.A-liWar30.gr.skal_heimilaWur_Ԁfrdrtturfr  tekjummanna,runum2012!2014,veraalltaW2%af_iWgjaldsstofni_ԀsamkvmtkvrWun   sj;WflagavegnaiWgjaldasemgreidderutillfeyrissj;Watilaukningarlfeyrisrttinda,til  X aWilaskv.3.mgr.8.gr.lagaumskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Wa, K #  eWatil_starfstengdra_Ԁ_eftirlaunasj;Wa_Ԁsamkvmtlgumum_starfstengda_Ԁ_eftirlaunasj;Wi_.      _IV_.KAFLI    Breytinglgumnr.129/2009,umumhverfis-og_auWlindaskatta_, wO  meWsWaribreytingum.  B  11.gr.    a  EftirfarandibreytingarverWa1.gr.laganna:   ! ! 3(5h88 6"i(m"  i(mc25h  a  .3  Ԉ0    1.mgr.orWastsvo:i(mcc݌{  Ќ  0  0   v GreiWaskalrkissj;W_kolefnisgjald_Ԁaf_kolefni_Ԁaf_jarWefnauppruna_Ԁflj;tandiformi nF leiWisnotkuntil_losunar_Ԁ_koltvsUrings_ԀandrmsloftiW.MeW_kolefni_Ԁaf_jarWefnauppruna_ 9 flj;tandiformierttviWgas-og_dsilolu_,bensn,flugvla-og_Yotueldsneyti_Ԁog  brennsluolu. "i(m"  i(mg25h  b  .3  Ԉ0    eftirorWinu?_kolefnisgjalds_ 2.mgr.kemur:skv.1.mgr.i(mgg݌r Ќ  "i(m"  i(mh25h  c  .3  Ԉ0    0staW_fjrhWanna_Ԁ?4,35kr. ,?3,80kr. ,?4,10kr. og?5,35kr. 2.mgr.kemur:5,75 e= kr.;5,00kr.;5,40kr.;og:7,10kr.i(mhh݌0 Ќ  "i(m"  i(mvj25h  d  .3  Ԉ0    ViWbtasttvrnUjarmlsgreinar,svohlj;Wandi:i(mvjj݌ Ќ  0  0   v GreiWaskalrkissj;W_kolefnisgjald_Ԁaf_kolefni_Ԁaf_jarWefnauppruna_ԀfstuformileiWi  snotkuntil_losunar_Ԁ_koltvsUrings_ԀandrmsloftiW.MeW_kolefni_Ԁaf_jarWefnauppruna_Ԁ i fstuformierttviWkol,koks,_rafskaut_Ԁogdeigtil_rafskautagerWar_.\4 0  0   v FjrhW_kolefnisgjalds_Ԁskv.3.mgr.skalvera3,0kr.hvert_kl;gramm_ԀafkolumeWa ' _koksi_Ԁ_tollskrrnmerunum_Ԁ2701.1100,2701.1200,2701.1900,2701.2000,2702.1000,  2702.2000og2704.0000og3,4kr.hvert_kl;gramm_Ԁaf_rafskautum_Ԁogdeigitil_raf  skautagerWar_Ԁ_tollskrrnmerunum_Ԁ3801.3000,8545.1100og8545.1900.`  "i(m"  i(m&q25h  e  .3  Ԉ0    FyrirsgngreinarinnarverWur:_Kolefnisgjald_Ԁaf_kolefni_Ԁaf_jarWefnauppruna_.i(m&qSq݌S+! Ќ   6(Eh8 83c  V.KAFLI #  Breytinglgumnr.29/1993,um_vrugjald_Ԁaf_kutkjum_,eldsneyti_o.fl_.,  $ meWsWaribreytingum.  !W% 12.gr. J""& ?s  0staW_fjrhWarinnar_Ԁ?23,86kr. 14.gr.lagannakemur:24,46kr. #'   13.gr. $ ) u  0staW_fjrhWanna_Ԁ?38,55kr. og?40,85kr. 2._mlsl_.1.mgr.15.gr.lagannakemur: v%N!* 39,51kr.;og:41,87kr. A&"+    '",   &   _VI_.KAFLI (  Breytinglgumnr.87/2004,um_olugjald_Ԁog_kl;metragjald_,  meWsWaribreytingum.   14.gr. a pv  EftirfarandibreytingarverWa1.gr.laganna:'(|v T, ! ! 3(5h88 6"i(m"  i(mx25h  a  .3  Ԉ0    0staWorWanna?gas-og_dsilolu_Ԁsemflokkast_tollskrrnmer_Ԁ2710.1930 1.mgr.  kemur:gas-,_dsil_-ogsteinolusemflokkast_tollskrrnmerin_Ԁ2710.1911,2710.1912,  2710.1919og2710.1930.i(mxx݌  Ќ  "i(m"  i(m'{25h  b  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?54,88kr. 3.mgr.kemur:56,25kr.i(m'{T{݌ X Ќ   6(Eh8 83Ox  15.gr.    |  0staWorWanna?gas-og_dsilolu_ 1.og2._mlsl_.1.mgr.5.gr.lagannakemur:gas-,_dsil_-    ogsteinolu.     16.gr. B  >~  ViW10.gr.lagannabtistnUrtluliWur,svohlj;Wandi:olasemerseldloftfr.      17.gr. {  ~  EftirfarandibreytingarverWa13.gr.laganna: nF ! ! (g08 6"i(m"  i(m)2g  a  .3  Ԉ0    4.mgr.orWastsvo:i(m)V݌9 Ќ  "k"  k0  2g3  0  L  M     v _Kl;metragjald_Ԁaf_gjaldskyldum_ԀbifreiWumskv.1._tlul_.1.mgr.,sbr.3._tlul_.,skal  verasemhrsegir:kH݌ Ќ  *]^ ddd Xdd Xdd X??,,m,,m@+  1'rr 1L  M  LeyfWheildarYyngd r kutkis,kg 'e=" 'Kl;metra r gjald,kr. 'e=" 'LeyfWheildarYyngd r kutkis,kg 'e=" 'Kl;metra r gjald,kr.L  M  ?5e="  ?L  M  10.000!11.000 ;10" # ;0,28 :0%0 " #  :21.001!22.000 F<0!"  @6@F6,78 ]S;0"U  @6  @ ]L  M  11.001!12.000 ;1#" # ;0,87 :0%$" #  :22.001!23.000 F<%"  @7@F7,37L  M  ]S;&U  @7  @ ]L  M  12.001!13.000 F<'"  ?1?F1,46 E;0("  ?1 ? 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Z/ 19.gr. %0   kvWitilbrWabirgWalgunumorWastsvo: 1   ViWlagninguopinberragjaldarin2012og2013skaltilviWb;tarviWsrstakanskatt {2 samkvmtlgunumgreiWa0,0875%af_skattstofni_ԀeinsoghannerkvarWaWur3.gr.Gjald F3 dagi_viWb;tarskattsins_Ԁer1.n;vember2012og2013.GreiWaskalfyrirframupp_lagWan_ Q4 _viWb;tarskatt_Ԁ1.n;vember2011og2012ogmiWastsgreiWslaviW_skattstofn_Ԁeinsoghann 5 varrslok2010og2011ogYaWskatthlutfallsemkveWiWerumsamkvmtkvWiYessu. 6   & a _VIII_.KAFLI =}8  Breytinglgumnr.96/1995,umgjaldaffengiogt;baki,meWsWaribreytingum.   H9 20.gr.'a=  :   EftirfarandibreytingarverWa1.mgr.3.gr.laganna: !; ! ! 3(5h80"i(m"  i(m25h  a  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?86,90kr. 1._tlul_.kemur:91,33kr.i(mI݌i"< Ќ  "i(m"  i(m25h  b  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?78,15kr. 2._tlul_.kemur:82,14kr.i(m݌4#t= Ќ  "i(m"  i(m25h  c  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?101,74kr. 3._tlul_.kemur:106,93kr.i(m݌#?> Ќ   (g083  21.gr. %@   EftirfarandibreytingarverWa2.mgr.9.gr.laganna: `& A ! ! 3(5h80"i(m"  i(m25h  a  .3  Ԉ0    0staWfjrhWarinnar?347,90kr. 1._tlul_.kemur:365,64kr.i(mB݌+'k!B Ќ  "i(m"  i(m`25h  b  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?4,12kr. 2._tlul_.kemur:4,33kr.i(m`݌'6"C Ќ  "i(m"  i(m25h  c  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?12,45kr. 3._tlul_.kemur:13,08kr.i(m݌(#D Ќ   (g083 )#E   22.gr. (   EftirfarandibreytingarverWa1.mgr.10.gr.laganna:  ! ! 3(5h80"i(m"  i(m25h  a  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?437,00kr. 1._tlul_.kemur:459,29kr.i(m1݌ Ќ  "i(m"  i(mo25h  b  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?21,85kr. 2._tlul_.kemur:22,96kr.i(mo݌a Ќ   (g083  _IX_.KAFLI   Breytinglgumnr.39/1988,um_bifreiWagjald_,meWsWaribreytingum.   23.gr.   ^  EftirfarandibreytingarverWa2.gr.laganna:  X ! ! 3(5h80"i(m"  i(mS25h  a  .3  Ԉ0    0staW_fjrhWanna_Ԁ?5.000kr. og?120kr. 2.mgr.kemur:5.255kr.;og125kr.i(mS݌K #  Ќ  "i(m"  i(m25h  b  .3  Ԉ0    0staW_fjrhWanna_Ԁ?46.880kr. og?73.800kr. 4.mgr.kemur:49.270kr.;og77.565    kr.i(m݌   Ќ   (g083  X.KAFLI wO   Breytinglgumnr.125/1999,ummlefnialdraWra,meWsWaribreytingum.  B  24.gr.      0staW_fjrhWarinnar_Ԁ?8.700kr. 2._mlsl_.1.mgr.10.gr.lagannakemur:9.182kr.     _XI_.KAFLI nF  Breytinglgumnr.6/2007,umRkistvarpiW_ohf_.,meWsWaribreytingum.  9 25.gr.  E  0staW_fjrhWarinnar_Ԁ?17.900kr. 4._mlsl_.1._tlul_.1.mgr.11.gr.lagannakemur:  18.800kr. r   _XII_.KAFLI 0  Breytinglgumnr.91/1987,um_s;knargjld_Ԁ_o.fl_.,meWsWaribreytingum.   26.gr.  P  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: i   XrttfyrirkvWi2.gr.laganna,meWsWaribreytingum,skalgjaldsemrennurtil_Yj;W \4 kirkjusafnaWa_ԀogskrWratrflagavera677kr.mnuWiriW2012fyrirhverneinstakling ' 16raogeldrilok_nstliWins_Ԁrsundan_gjaldri_.    _XIII_.KAFLI `   Breytinglgumnr.78/1997,umstWu,stj;rnogstarfshttiYj;Wkirkjunnar, S+! meWsWaribreytingum.  " 27.gr. #   ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:  $   XrttfyrirkvWilagannaskal_skuldbinding_Ԁrkisinsskv.60.gr.rinu2012samkvmt !W% srstkusamkomulagislenskarkisinsogYj;Wkirkjunnarvera1.298millj.kr.rinu2012. J""& Framlagtil_Kristnisj;Ws_Ԁskalvera74millj.kr.rinu2012. #'   _XIV_.KAFLI $ )  Breytinglgumnr.36/1978,um_stimpilgjald_,meWsWaribreytingum.  v%N!* 28.gr. A&"+   0staW_dagsetningarinnar_Ԁ?31.desember2011 kvWumtilbrWabirgWaII,III,Vog_VI_  '", lgunumkemur:31.desember2012. '#- Ї  &  _XV_.KAFLI (  Brottfalllaganr.86/2007,um_skattlagningu_Ԁ_kaupskipatgerWar_,  meWsWaribreytingum.   29.gr. a   Lgnr.86/2007,um_skattlagningu_Ԁ_kaupskipatgerWar_,'(ԀmeWsWaribreytingum,fallabrott. T,   _XVI_.KAFLI   _Gildistaka_.    30.gr.  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"   0frumvarpiYvsemhrerkynnteraWfinnatillguraWbreytingumUmsumlgumer # varWa_tekjuflun_Ԁrkissj;WssamrmiviWforsendur_fjrlagafrumvarps_ԀfyrirriW2012.  $ Xessumbreytingummskiptafj;rameginflokka.0fyrstalagierubreytingarsemtengjast !W% yfirlUsingustj;rnvaldatengslumviWgerWkjarasamningamasl.0Wrulagierusrstakar J""& _tekjuflunaraWgerWir_ԀsemliWurstefnustj;rnvaldaumjafnvgirkisfjrmlumnstu #' rum.0YriWjalagieruhkkanir_kr;nutluskttum_ԀoggjaldskrmtaktviW_verWlagsfor #( sendur_Ԁfrumvarpsinsogfj;rWalagibreytingarafUmsutagi.HreftirverWurgerWnnari $ ) greinfyrirhverjumflokkifyrirsig. v%N!*   A&"+  2.1.& ,  AWgerWirtengslumviWgerWkjarasamninga.  ( Lkkun_tryggingagjalds_.    runum2009!2010hkkaWi_tryggingagjaldiW_Ԁverulega,enY;einungisshlutiYesssem  rennur',(Ԁtilatvinnuleysistrygginga,endaj;kstatvinnuleysimjgmikiWYessutmabili. a GjaldiWvarhkkaWr0,65%2,21%1.jl2009ognU,3,81%,1.janar2010,eWa T, samtalsum3,16pr;sentustigfrrsbyrjun2009.X;svoaWveruleg;vissarkiumYr;un  atvinnuleysisnsturumliggurfyriraWatvinnuleysimlistumtalsvertminnanenWur.  Gangifyrirliggjandisprumminnaatvinnuleysinstu_missirum_Ԁeftirmyndastsvigrmtil   YessaWlkka_atvinnutryggingagjaldiW_.ErYvlgWtillkkun_atvinnutryggingagjaldi_Ԁum  X 1,36%ogerYaWsamrmiviWyfirlUsingustj;rnvaldatengslumviWgerWkjarasamninga K #  frYvma.MgerarWfyriraWmeWYeirrilkkunverWitekjuroggjldsj;Wsinsjafnvgi    rinu2012en_innheimtar_ԀogmarkaWartekjurstefnaaWnemaum5,8milljrWumkr.    rinu2011umframtluWgjld.0yfirlUsingustj;rnvaldatengslumviWgerWkjarasamninga   ergertrWfyrirYvaWforsendurbreytinga_tryggingagjaldi_ԀverWi_endurmetnar_ԀYegarnU wO  _efnahagssp_ԀliggurfyrirummiWjann;vember2011. 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S+! _Afdrttarskattur_Ԁaf_vaxtatekjum_ԀaWilameWtakmarkaWaskattskyldu. #   VoriW2009varsamYykktbreyting8._tlul_.3.gr.laganr.90/2003,umtekjuskatt,Yess  $ efnisaWalliraWilarmeWtakmarkaWaskattskyldu,_Y.e._ԀaWilarbsettirerlendis,semhefWu !W% _vaxtatekjur_ԀhrlandiskyldugreiWatekjuskatt/afdrttarskattafYeimtekjum._SkatthlutfalliW_ J""& er20%srtthafieinstaklinguren18%sum_lgaWila_ԀaWrWa.NokkrarundanYgureruY; #' fr_skattskyldunni_.SamkvmtgreinargerWmeWbreytingunnivarmegintilgangurkvWisins #( saWdragar_skattatapi_Ԁvegna_tekjuhliWrunar_Ԁog_undanskota_.Skatturinnkomtilfram $ ) kvmdafrogmeW1.september2009. v%N!*   FrYvaWumrttkvWivarlgfesthafakomiWuppUmislitaml,bWivarWanditlkun A&"+ ogframkvmdYess.JafnframtliggurfyriraWslenskfyrirtkierueinhverjummliaWtaka  '", sig_skattinn_ԀvegnakvWa_lnasamningum_Ԁsemtryggja_lnveitanda_Ԁ_vaxtatekjur_Ԁn_af '#- drttarskatta_.SkatturinnverWurslkumtilvikumeinsoghverannar_viWb;tarkostnaWur_Ԁvegna ( _lntkunnar_.XessilitamlleiddumeWalannarstilYessaWyfirlUsingutengdrigerWkjara  samningasegirmeWalannars:?8fjrmlarWherramunleggjafyrirAlYingin_vorYingi_  tillgurumlagabreytingarervarWa8(iii)_afdrttarskatt_Ԁ_vaxtagreiWslur_ԀtilerlendraaWila a YannigaWhannnieinungistil_vaxtatekna_ԀafslenskumverWbrfumenekkierlendra_lna T, samninga_8     StillagasemfjrmlarWherrakynnti_vorYinginu_ԀtillausnarmlinunWihinsvegar  ekkifyllilegatilgangisnumogvarYvkveWiWaWfrestamlinutilhaustsins.     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(   05._tlul_.1.mgr.66.gr.laganr.90/2003,umtekjuskatt,erkveWiWumaW_fjrhWarmrk_  tekjuskattsstofnsskulihkkarttuhlutfalliviWhkkun_launavsitlu_Ԁfrupphafitilloka  _nstliWins_Ԁt;lfmnaWatmabils.0frumvarpinuerhinsvegarlagttilaWrsbyrjun2012 a hkkiumrdd_fjrhWarmrk_ԀtaktviWalmennarforsendurkjarasamningaYvri,eWaum T, 3,5%.MeWtillgunniergertrWfyriraWYettafrvikfrgildandireglueigieinungisviWfyrir  riW2012.GeramrWfyriraWhkkun_launavsitlu_ԀverWialltaW7%yfirriW2011,ens  hkkun_viWmiWunarmrkum_ԀstaW3,5%mundilkkatekjurrkissj;Wsum400millj.kr.   frforsendumfyrirliggjandi_fjrlagafrumvarps_.0YessusamhengiYarfeinnigaWhorfatil  X fullrar_verWtryggingar_Ԁ_pers;nuafsltti_,semhkkamunum5,1%umnsturam;tmiWaW K #  viW_jlsp_Ԁ_Hagstofunnar_.     2.4.Tmsarbreytingar.      AukYeirratillagnasemYegarhefurveriWfjallaWumerunokkrartillgurafUmsutagieins wO  ognnarerfjallaWumhreftir. B  _Barnabtur_Ԁog_vaxtabtur_.     TillguraWminnihttarbreytingum_barnab;tum_Ԁog_vaxtab;tum_Ԁerufrumvarpinu,sem {  snaaWframkvmdenekkiefni.XannigerlagttilaWlgfestverWikveWin_lgmarksfjrhW_ nF varWandikvrWunog_tgreiWslu_Ԁ_barnab;ta_Ԁeinsoggildirum_vaxtabtur_.MiWaWerviWaW 9 _kvarWaWar_Ԁ_barnabtur_Ԁtilframfrandasemerulgrien2.000kr.viWlagninguopinberra  gjaldarhvertfalliniWur.XerlgWtilframlengingbrWabirgWakvWi_tekjuskattslaga_  YessefnisaW_skuldajfnun_Ԁ_barnab;ta_Ԁm;tiopinberumgjldumtilrkissj;Wsogsveitarf r lagasamt_vangreiddum_Ԁ_meWlgum_Ԁtil_Innheimtustofnunar_ԀsveitarflagaverWifram;heimil e= triW2012,enellamundihnfallaniWurlokrs2011.AWlokumerlagttilaW_vaxtabtur_ 0 verWieingngukveWnargrundvelliskattframtalsenekkiYeimtilfellumYarsemum  tluneraWrWavegnavanskila_framtali_.  _S;knargjld_. \4   0frumvarpinuerlagttilaWfst_kr;nutala_Ԁ_s;knargjalda_Ԁlkkir698kr.mnuWisam ' kvmtngildandil_gum_Ԁ677kr.fyrirriW2012semerliWur_aWhaldsmarkmiWum_Ԁinnan  rkisrWuneytisinssamrmiviWtlunstj;rnvalda.MeWbreytingunniergertrWfyriraW  tgjldrkisinsrinu2012lkkium55,8millj.kr.XessutilviWb;tarergertrWfyriraW `  tgjldrkissj;Wslkkium16,1millj.kr.vegnaJfnunarsj;Wss;kna,enframlagsj;Winn S+! reiknastsem18,5%afgjldumerrennatil_Yj;WkirkjusafnaWa_Ԁsamkvmtlgumum_s;knar " gjld_,ogvegna_Kirkjumlasj;Ws_,semreiknastsamahttsem11,3%af_s;knargjldum_. # XessibreyttuviWmiWfyrirframlgtilsafnaWaogtrflagaeruliWurtfrslu_aWhalds  $ markmiWum_ԀinnanrkisrWuneytisinsvegnafrumvarpstilfjrlagafyrirriW2012. !W% FramlagtilYj;Wkirkjunnar. #'   0frumvarpinuerlagttilaW_skuldbinding_Ԁrkissj;Wsrinu2012gagnvartYj;Wkirkjunni #( samkvmtsrstkusamkomulagislenskarkisinsogYj;Wkirkjunnarmunihkkaum56,7 $ ) millj.kr.aWteknutillititillauna-og_verWlagsuppreiknings_,enlkkium38,9millj.kr.n v%N!* _uppreiknings_.MeWsamahttierlagttilaWframlagrkissj;Wstil_Kristnisj;Ws_ԀmuniskerWast A&"+ um2,3millj.kr.rinu.MeWYessarilkkunmun_Yj;Wkirkjan_Ԁleggjasittafmrkumtil  '", aWhalds_rkistgjalda_.XettaergertmeWtillguumaWframlagtilYj;Wkirkjunnarsamkvmt '#- lgumumstWu,stj;rnogstarfshttiYj;WkirkjunnarverWibundiWviWfastakr;nutlu ( frumvarpitilfjrlagafyrirriW2012entakiekkimiWaf_reiknilkani_Ԁsem_framlgin_ԀhafaveriW  miWuWviW.UmeraWrWasambrileg_aWhaldsmarkmiW_ԀogsetthafaveriWalmennristj;rn  sUsluogYj;nustuvegumrkisinsfrumvarpitilfjrlagafyrirriW2012. a & a _Stimpilgjald_.    0gildandilgumeraWfinnatmabundnarundanYgurfrgreiWslu_stimpilgjalds_ԀYegar  'askilmlum_fasteignaveWskuldabrfa_ԀerbreytteWanU_veWskuldabrf_Ԁerugefinttil_upp   greiWslu_Ԁvanskila.0frumvarpinuerlagttilaWYessarundanYgurverWi_framlengdar_Ԁumeitt  X r,eWatilrsloka2012YarsemgengiWhefurhgarenbistvarviWaWafgreiWaYessiml K #  eftirhruniW._Framlengingin_ԀnreinnigtilundanYgufrgreiWslu_stimpilgjalda_ԀviW_skil    mlabreytingar_Ԁ_blalna_ԀY;ttreiknamegimeWaW_kfurinn_ԀafYeimsgenginnyfir.    _Skattlagning_Ԁ_kaupskipatgerWar_Ԁ(_tonnaskattur_). wO    LagtertilaWlgnr.86/2007,um_skattlagningu_Ԁ_kaupskipatgerWar_,ert;kugildi1.janar B  2008verWifelldbrott.Frgildistkulagannahefurekkert_tgerWarflag_Ԁ;skaWeftirYvaW    vera_skattlagt_ԀsamkvmtlgunumYannigaWbrottfalllagannahefurenginhriftekjur   rkissj;Ws.0lgunumerkveWiWumtvennskonarform_rkisaWstoWar_ԀviW_kaupskipatgerWir_ {  sem_Eftirlitsstofnun_Ԁ_EFTA_Ԁ(_ESA_)hefurrskurWaWsem;lgmta_rkisstyrki_Ԁskv.61.gr. nF _EES_-samningsins.llrkstandaYvtilYessaWafnemalgin. 9 Litunog_gjaldskylda_Ԁsteinolu.    0kjlfarhkkandi_eldsneytisverWs_ԀhefurboriWYvaWsteinolasauknummlinotuW r kutki.Xannighefursalasteinolumargfaldastundanfrnumrum.rinu2005voru e= rmlega118Ys.ltrarseldirafsteinolu,enriW2010varsalankominupprmlega1,1 0 millj;nltra.Milliranna2007og2008j;kstsalansemdmir211Ys.ltrum930Ys.  ltra.tlaWeraWtaprkissj;Wsvegnanotkunarsteinolukutkinemia.m.k.60millj.kr.  ri. i   XessiYr;unerfyrstogfremststWaYessaWfrumvarpinueraWfinnatillguumaW \4 o_lugjald_ԀverWilagtsteinolumeWsamahttioggjalderlagtgas-og_dsilolu_. 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