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B%!* -  ESBverktakisemselurvrureWaYj;nustusamkvmtESBsamningiskalveraundanYeg  &!+ innvirWisaukaskatti.UndanYganerhWYvskilyrWiaWsalavrueWaYj;nustusbeinum &",  tengslumviWstarfsemiESBverktakasamkvmtESBsamningi. '{#- _  XrttfyrirkvWi1.mgr.erskrWuma&   WilumsemseljavrureWaYj;nustusamkvmt ( ESBsamningiheimiltaWteljatilinnskat'(MtshverjuuppgjrstmabilivirWisaukaskattafaW  keyptumrekstrarfjrmunum,vrum,vinnu,Yj;nustuogWrumaWfngumskv.15.og16.gr.  laganr.50/1988,umvirWisaukaskatt,endavarWikaupinverksemunniWersamkvmtsamn a ingnum. T,   AWilarsemfallaundir1.mgr.oghafaekkiheimildtilaWteljatilinnskattsvirWisaukaskatt  vegnakaupaaWfngum,svosemvegnaYessaWYeireruekkiskrningarskyldirsamkvmt  lgumnr.50/1988,umvirWisaukaskatt,eigarttendurgreiWsluYessvirWisaukaskattssem   YeirhafagreittvegnakaupaaWfngumsemvarWaeingngusluvrumogYj;nustusam  X kvmtESBsamningi.BeiWniumendurgreiWsluvirWisaukaskattiskallgWframskriflega K #  Yvformisemrkisskattstj;rikveWur.BeiWniskulufylgjafrumritfullgildraslureikninga    ogvottaWafritafYeimESBsamningisemunniWereftirviWkomanditilviki.      5.gr. wO  Tekjuskattur,tsvarogstaWgreiWsla. B    Einstaklingarsemekkieruheimilisfastirhrlandi,eruESBverktakarogseljavrureWa    Yj;nustusamkvmtESBsamningiskuluundanYegnirskattskylduskv.I.kaflalaganr.   90/2003,umtekjuskatt,oggreiWaYvhvorkitekjuskattntsvaraftekjumsemsamningur {  innskapar. nF   LgaWilarsemekkihafafastastarfsstWhrlandi,eruESBverktakarogseljavrureWa 9 Yj;nustusamkvmtESBsamningiskuluundanYegnirskattskylduskv.I.kaflalaganr.  90/2003,umtekjuskatt,oggreiWaYvekkitekjuskattaftekjumsemsamningurYessiskapar.    SkilyrWiundanYgufrskattskyldueraWfyrirliggiskriflegurESBsamningurYarsem r framkemurskilgreiningverkiogaWvrueWaYj;nustusalansbeinumtengslumviWYann e= samning. 0   Rkisskattstj;raerheimiltaWtakatilgreinaskriflegaums;knESBverktakaumendur  greiWslu,aWhlutaeWalluleyti,staWgreiWsluhanssamkvmtlgumnr.45/1987,umstaW  greiWsluopinberragjalda,oglgumnr.94/1996,umstaWgreiWsluskattsfjrmagnstekjur. i ums;kn,semsettskalframsrstkueyWublaWiogrkisskattstj;rilturgera,skalkoma \4 framrkstuWningurfyrirkrfumsamkvmtkvWiYessu.Ums;knskalfylgjaskriflegur ' ESBsamningurYarsemframkemurskilgreiningverkiogupplUsingarumaWtekjurnarsu  beinumtengslumviWESBsamningaWila.    6.gr. S+! Bferlaflutningartillandsins. " b!  Pers;nulegareigurogheimilismunirsemeinstaklingar,semtakaaWsrverkefnisem # skilgreinderuESBsamningum,ognnustufjlskyldumeWlimirYeirra,aWrirenYeirsem  $ bsettireru0slandi,flytjainntileinkanotaskuluundanYegnirtollum,virWisaukaskattiog !W% WrumaWflutningsgjldum.UndanYganerhWYvskilyrWiaWpers;nulegareigurogheim J""& ilismunirverWifluttirtaftureWaYeimfargaW0slandi,samrmiviWgildandireglur #' 0slandi,eftiraWsamningurinnertrunninn. #(   $ )   &   7.gr. ( Stimpilgjld.  $  AllirsamningarsemfjrmagnaWireruafESBsamningiskuluveraundanYegnirstimplun  ogstimpilgjaldi.Nemifjrmgnunineinungishlutasamningsskalreiknastimpilgjaldaf a YeimhlutasemfjrmagnaWurerannanhtt.'($ T,   SkilyrWiundanYgunn&  areraWfyrirliggiskriflegurESBsamningurYarsemframkemur  skilgreiningverkiogs'&ԀsamningursemfellaniWurstimplunogstimpilgjldafsgerWur  beinumtengslumviWESBsamninginn.     8.gr. K #  ReglugerWarheimild.    '  RWherraerheimiltaWsetjareglugerWerkveWurnnarumframkvmdlagaYessara.      9.gr. wO  Gildistaka. B  (  LgYessiWlastYegargildi.    . . @ #dggAthugasemdirviWlagafrumvarpYetta.#ggd})Ԉ {  L  M  #. . K)#I.Tilefnilagasetningar.  nF   FrumvarpYettaersamiWfjrmlarWuneytinu.TilefniWeraWYann8.jl2011rituWu 9 fulltrislenskrastj;rnvaldaogframkvmdastj;rnEvr;pusambandsinsrammasamningum  reglurumsamstarfervarWarfjrhagsaWstoWESBviW0slandinnanrammastuWningsaWgerWa  sj;WserfjrmagnaraWstoWviWums;knarrkiESB(e.InstrumentforPreAccessionAssis r tance!IPA). e=   SamningurinnogYrlagabreytingarsemnauWsynlegteraWrWastgrundvellihanseru 0 hWarsamYykkiAlYingis.FrumvarpYettaerlagtfyrirAlYingisamhliWaYingslyktunartil  lguumstaWfestingusamningsins.    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S+! 718/2007/EB(e.implementingCouncilRegulation(EC)No1085/2006establishingan " instrumentforpreaccessionassistance(IPA)),semtfrirnnarireglurumYettaefni.0 # reglugerWnr.718/2007/EBkemurframsmeginreglaaWIPAstyrkirskuliekkigangatil  $ greiWsluskattaoggjaldahjums;knarrkjumsambandsins.SamkvmtsmureglugerWskulu !W% framkvmdastj;rnESBogaWildarrkiundirritarammasamning(e.FrameworkAgreement) J""& tilYessaWmlafyrirumYrmeginreglursemframkomareglugerWinni. #'    #(  II.Meginefnifrumvarpsins.  $ )   0frumvarpiYessueraWfinnanokkrarsrreglurumskattaoggjldvegnaverkefnasem v%N!* hlj;tastuWningrsj;WierfjrmagnaraWstoWviWums;knarrkiESB(IPA). A&"+   Rammasamningurinnmillirkisstj;rnar0slandsogframkvmdastj;rnarEvr;pusambands  '", insskiptistfimmkafla.AukalmennrakvWainngangi,tekurhanntilstj;rnunarYtta, '#- reglnaumfjrhagsaWstoWESB,reglnaumframkvmdaWstoWarinnarogeftirlitsmeWmeWferW ( Yessfjrsemm;ttekiWhefurveriW.0samningnumskuldbindaslenskstj;rnvldsigtilaW  leitaeftirviWeigandilagabreytingumtilaWhrindakvWumhansframkvmd.    0frumvarpiYessuver& a WureingngufjallaWumYausrkvWisemnauWsynlegteraWsetja a meWlgumvegnakvWasamningsinssemfjallabeinlnisumskattaoggjld.ErYarfyrst T, ogfremstttviW11.og'aO712.gr.samningsins.    0samningnumergerWkrafaumaWIPAaWstoWrenni;skipttilYeirraverkefnasemhenni  ertlaWaWstyWja.AfYvleiWiraWIPAaWstoWerekkitlaWaWrennatilgreiWsluskatta,tolla   eWaannarragjaldaafsambrilegumtoga.012.gr.erYessvegnaaWfinnakvWiumaWll  X IPAaWstoWsundanYeginskttumogopinberumgjldum.NnartiltekiWvarWaYessikvWi K #  allaaWila,hvortheldurereinstaklingaeWalgaWila,semsamiWerviWumaWveitaYj;nustu,    framkvmaverkeWatvegabnaWeWaannanvarningoggreitterfyrirmeWIPAaWstoW.0    samningnumeruYessiraWilarnefndirESBverktakar(e.EUcontractor).     AllurinnflutningurgrundvelliESBsamninga(e.EUcontract)skalundanYeginnaW wO  flutningsgjldum,Y.m.t.virWisaukaskatti.Xskalllframkvmdverks,salavrueWaveiting B  Yj;nustugrundvellislkrasamningaundanYeginvirWisaukaskatti.Einstaklingarsemekki    erubsettirhrlandiensamiWerviWumaWveitaYj;nustueWavinnusemfjrmgnuWer   afESBskuluekkigreiWatekjuskattogtsvarafstarfisemunniWergrundvellislkssamn {  ings.SamaviWumlgaWilasemekkihafastaWfestuhrlandi.XessiundanYgaekkiviW nF umvinnueWaYj;nustueinstaklingaoglgaWilasemerubsettirhrlandieWahafahrstaW 9 festu.    Pers;nulegirmunirogbsl;WnnustufjlskyldueinstaklingabsettraerlendissemrWnir  erugrundvelliESBsamningaskuluviWinnflutningundanYegintollum,aWflutningsgjld r um,skttumogWrumgjldum,endasvaranfluttafturtYegarsamningssambandinulUkur e= eWahneyWilgW.XeirsemsamiWerviWYessumforsendum,aWrirenstaWarrWnir,skulu 0 nj;tasmueWasamskonarrttindaogannaWstarfsliWeWaverktakarsemveitaaWstoW  grundvellitveWamarghliWasamninga.0YvfelstY;ekkiaWYeirskulinj;tadipl;matskra  rttinda. i  III.SamrWogmathrifum.  '   ViWvinnslufrumvarpsinsvarhaftsamrWviWutanrkisrWuneyti,rkisskattstj;raogtoll  stj;ra.  . . @ AthugasemdirviWeinstakargreinarfrumvarpsins. S+! #. . C#  Um1.gr. " rD  kvWiWfjallarumtilganglagannaenhannersaWuppfyllaYrskyldursemslenska # rkiWteksthendurmeWstaWfestingurammasamningsmillirkisstj;rnar0slandsog  $ framkvmdastj;rnarEvr;pusambandsinsumreglurumsamstarfervarWarfjrhagsaWstoW !W% ESBviW0slandinnanrammastuWningsaWgerWasj;WserfjrmagnaraWstoWviWums;knarrki J""& ESB.Xessisamningurgenguralmenntundirheitinu?IPA samningursemerstyttingenska #' heitihans,Y.e.,,InstrumentforPreAccessionAssistance . #(   Um2.gr. v%N!* {G  0kvWinuerutvlykilhugtkrammasamningsinsskilgreindY.e.ESBverktakiogESB A&"+  samningur.XessarskilgreiningarerusamrmiviWfliW2.mgr.12.gr.samningsins.  '",   &   HugtakiWlangtmasrfrWiaWstoWerYUWingenskaheitinu?Twinning .vefutanrkis ( rWuneytisinser'(HaWfinnaeftirfaranditskUringuYessaritegundaWstoWar:?Twinningerein  afYeimleiWumsemnUttareruIPA(InstrumentforPreAccessionAssistance)tilaWefla  stj;rnsUsluums;knarrkja.TwinningaWstoWerf;lginYvaWsrfrWingurfreinhverjuaW a ildarrkjannaflysttmabundiWtilums;knarrkisogstarfarYarviWhliWstWastofnunoghann T, starfaWiviWsnuheimalandi.HannmiWlarafreynslusinniogYjlfarstarfsf;lkaWsinna  YeimverkefnumsemYrfertilhgtsaWinnleiWalgogreglurESB.TwinningaWstoW  krefstmikilsundirbningsogYvhefureinnigveriWhnnuWnnurogsveigjanlegrileiW:   Twinninglight.XessileiWgtihentaWbeturhrlandi.SrfrWingarsemkomatengslum  X viWTwinninglightflytjastekkitillandsinsheldurkomanokkrumsinnumyfirkveWiW K #  tmabil.tlaWeraWTwinninglightverkefnitakiekkilengritmaen6mnuWi,ensumum    tilvikumerhgtaWframlengjaalltaW8mnuWi.0TwinningverkefnumerhgtaWnj;taaW    stoWarsrfrWingafrfleirilndumeneinuenTwinninglighteraWeinshgtaWnUtaeinn   srfrWing.TilaWskjaumTwinninglightaWstoWerfylltteyWublaWumTAIEXaWstoWog wO  YvskilaWtillandstengiliWsIPA0slandi.  B    Um3.gr.   FP  MeWkvWinuerlagttilaWssrreglagildiviWinnflutningESBverktakaaWekkiskuli {  lgWhannaWflutningsgjld.XettakvWiersamrmiviWaliW2.mgr.12.gr.ramma nF samningsins.SkilyrWiniWurfellingarinnareraWinnflutningurinnsbeinumtengslumviW 9 verksemunniWersamkvmtESBsamningisemESBverktakieraWiliaW.    Um4.gr. r hR  LagtertilaWsalaESBverktakavrueWaYj;nustusamkvmtESBsamningiskulivera e= undanYeginvirWisaukaskatti. 0   XrttfyrirundanYgunaskuluESBverktakarsemskrWirerugrunnskrvirWisaukaskatts  hafafullaninnskattsrttvegnakaupaaWfngumtilverkefnisinseWaYj;nustunnarsemunnin  ersamkvmtESBsamningnumendasuskilyrWi15.og16.gr.laganr.50/1988,umvirWis i aukaskatt,uppfyllt. \4   LokserlagttilaWYeirESBverktakar,semekkigetataliWvirWisaukaskattafaWfngum ' tilinnskattsvegnaYessaWYeireruekkiskrWirgrunnskrvirWisaukaskatts,getis;ttum  endurgreiWsluvirWisaukaskattsvegnakaupaaWfngumtilverksinsaWuppfylltumskilyrWum  kvWa15.og16.gr.laganr.50/1988,umvirWisaukaskatt.BeiWniumendurgreiWsluskal `  skilaWskriflegaYvformisemrkisskattstj;rikveWur.MeWbeiWniverWuraWfylgjafrumrit S+! fullgildraslureikningaogvottaWafritafYeimESBsamningisemumrWir. "   Um5.gr.  $ W  kvWiWgerirrWfyrirYvaWeinstaklingarsemekkieruheimilisfastir0slandioginna !W% afhendiYj;nustuog/eWavinnaverkog/eWavinnasamkvmtfjrstyrkog/eWasamningumum J""& langtmasrfrWiaWstoW(e.twinning),semESBfjrmagnar,skuliundanYegnirtekjuskattiog #' tsvari.UndanYgantekurhinsvegarekkitiltryggingagjalds. #(   SamaviWumtekjuskattlgaWila,aWYvtilskilduaWYeirhafiekkifastastarfsstWeWa $ ) fastabkistW0slandi.SumaWrWaeinstakling,semerESBverktaki,telsthannekki v%N!* rekahrlandifastastarfsstWvegnaESBsamnings. A&"+   Einstaklingarsemeruheimilisfastir0slandioglgaWilarsemhafafastastarfsstW  '", 0slandieruskattskyldirafhagnaWiog/eWatekjumsemverWatilvegnaESBsamningseftiral '#- mennumskattareglumhrlandiaWteknutillititilgildanditvskttunarsamninga.AWilar ( semskat&  tskyldireruhrlandiskv.1.og2.gr.tekjuskattslagaYegarsamningurergerWur  fallaYan'\nigekkiundirkvWiW.    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X   Um6.gr.    `  StarfsliWisemflystbferlumtillandsinsbeinlnisvegnaverkefnasemframkvmderu    grundvelliESBsamningsskalveraheimiltaWflytjapers;nulegareigurogheimilismuni   inntillandsinsnYessaWgreiWaafYeimtoll,virWisaukaskattognnuraWflutningsgjld. wO  EinkablarfallaekkiundirYettakvWiheldureinungisbsl;W,pers;nulegareigurogaWrir B  munirvegnaheimilishalds.UmYessaundanYguerfjallaWdliW2.mgr.12.gr.ramma    samningsinsogerhnhWYvskilyrWiaWeigurogheimilismunirverWiafturfluttirteWa   YeimfargaWaWsamningstmaliWnum. {    Um7.gr. 9 c  0kvWinuerlagttilaWundanYiggjastimpilgjaldiallasamningasemfjrmagnaWireru  gegnumIPAsj;WESB.01.,3.og4.gr.lagaumstimpilgjalderkveWiWumstimpilskyldu  skjalasemgefineruthrlandi.0kvWinufelstaWsamningar,semannarsvrustimpl r aWirogafYeiminnheimtstimpilgjald,eruundanYegnirslkumkvWum.UndirYettafallam.a. e= lnasamningar,leigusamningar,kaupsamningar,vtryggingasamningarognnurheimildar 0 brfsemgefinerutvegnakaupa,leigueWaafsalsverWmtumhrlandi.Allirsamningar  ogheimildarbrfverWaaWveragerWbeinumtengslumviWESBsamning.    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