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BE 10.000!11.000 3)"B" 30,29 3)#U B321.001!22.000 3)$B" 36,98 KA#%U  BK11.001!12.000 3)&B" 30,90 3)'U B322.001!23.000 3)(B" 37,59 KA#)U  BK12.001!13.000 3)*B" 31,50 3)+U B323.001!24.000 3),B" 38,20 KA#-U  BK13.001!14.000 3)vN.B" 32,12 3)vN/U B324.001!25.000 3)vN0B" 38,80 KA#vN1U  BK14.001!15.000 3)A2B" 32,73 3)A3U B325.001!26.000 3)A4B" 39,40 KA#A5U  BK15.001!16.000 3) 6B" 33,34 3) 7U B326.001!27.000 3) 8B" 310,02 KA# 9U  BK16.001!17.000 3):B" 33,94 3);U B327.001!28.000 3)<B" 310,63 KA#=U  BK17.001!18.000 3)z>B" 34,54 3)z?U B328.001!29.000 3)z@B" 311,24 KA#zAU  BK18.001!19.000 3)m EBB" 35,15 3)m ECU B329.001!30.000 3)m EDB" 311,85 KA#m EEU  BK19.001!20.000 3)8!FB" 35,76 3)8!GU B330.001!31.000 3)8!HB" 312,45 KA#8!IU  BK20.001!21.000 3)"JB" 36,38 3)"KU B3Ѐ31.001ogyfir 3)"LB" 313,063)'"MU  3"i(m"  i(m2g  b  .3  Ԉ0    6.mgr.orWastsvo:i(m݌"M Ќ  0  0  Srstakt_kl;metragjald_Ԁafgjaldskyldum_kutkjum_Ԁskv.2.mgr.skalverasemhr #qN segir:d$< O *<=d dnE7neE7e?@??,,oE,,o@+  1'/%!P/%! }1L  M    LeyfWheildarL  M  Yyngd /%!Q ЀkuL  M  tkis,kg '%!R% 'Kl;metra /%!S gjald,kr. '%!T" 'LeyfWheildarYyngd /%!U kutkis,kg '%!V" 'Kl;metraL  M   /%!W gjald,kr.L  M  ?5%!X" } ?5.000!6.000 '&"YU '8,56 '&"ZU '18.001!19.000 '&"[" '22,60 ?5&"\U  ?L  M  6.001!7.000 ''j#]U '9,26 -#'j#^U -19.001!20.000 -#'j#_" -23,62 ?5'j#`U  ?L  M  7.001!8.000 '_(7$aU '9,97 '_(7$bU '20.001!21.000 '_(7$c" '24,66 C9!_(7$dU  U C_L  M  8.001!9.000 'U '10,68 'U '21.001!22.000 '" '25,68 ?5U  ?L  M  9.001!10.000 'U '11,37 'U '22.001!23.000 '" '26,70 ?5U  ?L  M  10.001!11.000 'X U '12,38 'X U '23.001!24.000 'X " '27,72 ?5X U  ?L  M  11.001!12.000 '%g U '13,71 '%gU '24.001!25.000 '%g" '28,75 ?5%gU  ?L  M  12.001!13.000 '4U '15,02 '4U '25.001!26.000 '4" '29,77 ?54U  ?L  M  13.001!14.000 ' U '16,33 ' U '26.001!27.000 ' " '30,79 ?5 U  ?L  M  14.001!15.000 ' U '17,64 ' U '27.001!28.000 ' " '31,82 ?5 U  ?L  M  15.001!16.000 'W U '18,95 'W U '28.001!29.000 'W " '32,85 ?5W  U  ?L  M  16.001!17.000 '$ f!U '20,26 '$ f"U '29.001!30.000 '$ f#" '33,87 ?5$ f$U  ?L  M  17.001!18.000 ' 3%U '21,59 ' 3&U '30.001!31.000 ' 3'" '34,88 ?5 3(U  ?L  M  Ԉ ' )U 'Ј ' *U 'L  M  31.001ogyfir ' +" '35,92-#! ,U   -  3.gr. c - 0.  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: .p .   EfekkierkomiWmeWkutkitillestrarWrulestrartmabilirsins2013,semstendur ; / fr1.til15.desember2013,sbr.1.mgr.14.gr.,skalreiknatmeWaltalekinnakl;metra  0 dagtmabilinumillilestra.XskalhiWnUjagjaldinnheimteftirmeWaltalsakstrieftir1.  1 janar2014. Z 2   ViWkvrWunkl;metragjaldsogsrstakskl;metragjaldsskv.13.gr.lestrartmabilinu %g3 1.jntil15.jn2014skalrkisskattstj;rideilaeknumkl;metrumfrfyrrilestrimeW 24 dagafjldasamatmabilsogreiknakl;metragjaldafhverjumeknumkl;metramiWaWviW 5 fjldagjaldskyldradagafyrir1.janar2014ogfjldagjaldskyldradagaeftir1.janar2014. 6   II.KAFLI ^8  Breytinglgumnr.29/1993,umvrugjaldafkutkjum,eldsneytio.fl., )9 meWsWaribreytingum.  : 4.gr. }; e2  0staWfjrhWarinnar?24,46kr. 14.gr.lagannakemur:25,20kr. H<   5.gr.  > 3  0staWfjrhWanna?39,51kr. og?41,87kr. 2.mlsl.1.mgr.15.gr.lagannakemur: ? 40,70kr.;og:43,15kr. t@   III.KAFLI  LB  Breytinglgumnr.129/2009,umumhverfisogauWlindaskatta,  C meWsWaribreytingum. !D  6.gr. k"E 4  0staWfjrhWanna?5,75kr. ,?5,00kr. ,?7,10kr. og?6,30kr. 2.mgr.1.gr.laganna 6#xF kemur:5,90kr.;5,15kr.;7,30kr.;og:6,50kr. $CG   7.gr. %I 6  0staWfjrhWarinnar?0,126kr. 2.mgr.5.gr.lagannakemur:0,130kr. b& J   _  ':"L IV.KAFLI (  Breytinglgumnr.39/1988,um_bifreiWagjald_,meWsWaribreytingum.   8.gr.  37  EftirfarandibreytingarverWa2.gr.laganna: a ! ! (g00"i(m"  i(m,92g  a  .3  Ԉ0    0staW_fjrhWanna_Ԁ?5.255kr. og?126kr. 2.mgr.kemur:5.415kr.;og:130kr.i(m,9Y9݌T, Ќ  "i(m"  i(m:2g  b  .3  Ԉ0    0staW_fjrhWanna_Ԁ?49.229kr. ,?2,10kr. og?77.495kr. 4.mgr.kemur:50.705kr.;  2,16kr.;og:79.820kr.i(m::݌ Ќ    V.KAFLI  X  Breytinglgumnr.96/1995,umgjaldaffengiogt;baki,meWsWaribreytingum.  K #  9.gr.    -<  EftirfarandibreytingarverWa1.mgr.3.gr.laganna:    ! ! (g00"i(m"  i(m=2g  a  .3  Ԉ0    0staWfjrhWarinnar?91,33kr. 1.tlul.kemur:94,05kr.i(m=!>݌  Ќ  "i(m"  i(m?2g  b  .3  Ԉ0    0staWfjrhWarinnar?82,14kr. 2.tlul.kemur:84,60kr.i(m?J?݌wO  Ќ  "i(m"  i(mF@2g  c  .3  Ԉ0    0staWfjrhWarinnar?111,85kr. 3.tlul.kemur:115,20kr.i(mF@s@݌B  Ќ    10.gr.   rA  EftirfarandibreytingarverWa2.mgr.9.gr.laganna: {  ! ! (g00"i(m"  i(mB2g  a  .3  Ԉ0    0staWfjrhWarinnar?439,83kr. 1.tlul.kemur:453,00kr.i(mBB݌nF Ќ  "i(m"  i(mC2g  b  .3  Ԉ0    0staWfjrhWarinnar?14,42kr. 2.tlul.kemur:14,85kr.i(mCC݌9 Ќ  "i(m"  i(mD2g  c  .3  Ԉ0    0staWfjrhWarinnar?15,73kr. 3.tlul.kemur:16,20kr.i(mD(E݌ Ќ    11.gr. r %F  EftirfarandibreytingarverWa1.mgr.10.gr.laganna: e= ! ! (g00"i(m"  i(m[G2g  a  .3  Ԉ0    0staWfjrhWarinnar?552,48kr. 1.tlul.kemur:569,05kr.i(m[GG݌0 Ќ  "i(m"  i(mH2g  b  .3  Ԉ0    0staWfjrhWarinnar?27,62kr. 2.tlul.kemur:28,45kr.i(mHH݌ Ќ    VI.KAFLI i I  Breytinglgumnr.99/1999,umgreiWslukostnaWarviWopinberteftirlit \4 meWfjrmlastarfsemi.  ' 12.gr.  I  EftirfarandibreytingarverWa5.gr.laganna:  ! ! (g00"i(m"  i(mK2g  a  .3  Ԉ0    0staW?0,0292% b-liW1.tlul.1.mgr.kemur:0,02605%.i(mKK݌`  Ќ  "i(m"  i(mL2g  b  .3  Ԉ0    0staW?0,404% 2.tlul.1.mgr.kemur:0,3234%.i(mLM݌S+! Ќ  "i(m"  i(mM2g  c  .3  Ԉ0    0staW?0,223% 3.tlul.1.mgr.kemur:0,1786%.i(mM N݌" Ќ  "i(m"  i(mO2g  d  .3  Ԉ0    0staW?0,0344% og?200.000kr. 6.tlul.1.mgr.kemur:0,0316%;og:300.000kr.i(mO;O݌# Ќ  "i(m"  i(mQP2g  e  .3  Ԉ0    0staW?0,0114% ,?1.200.000kr. ,?1.930.000kr. ,?3.370.000kr. ,?6.260.000kr. og  $ ?7.260.000kr. 9.tlul.1.mgr.kemur:0,01022%;1.180.000kr.;1.900.000kr.; !W% 3.310.000kr.;6.150.000kr.;og:7.140.000kr.i(mQP~P݌J""& Ќ  "i(m"  i(mYR2g  f  .3  Ԉ0    0staW?0,0068% 11.tlul.1.mgr.kemur:0,00606%.i(mYRR݌#' Ќ  "i(m"  i(mwS2g  g  .3  Ԉ0    0staW?0,0088% 12.tlul.1.mgr.kemur:0,00785%.i(mwSS݌#( Ќ  "i(m"  i(mT2g  h  .3  Ԉ0    0staW?6.000.000kr. ,?3.000.000kr. og?1.000.000kr. 2.mlsl.9.mgr.kemur: $ ) 3.000.000kr.;1.500.000kr.;og:500.000kr.i(mTT݌v%N!* Ќ    '",   VII.KAFLI ( U  Breytinglgumnr.125/1999,ummlefnialdraWra,meWsWaribreytingum.   13.gr.  V  0staWfjrhWarinnar?9.604kr. 2.mlsl.1.mgr.10.gr.lagannakemur:9.911kr. a   14.gr.  >W  0staWorWanna?2012og2013 kvWitilbrWabirgWaVIIlgunumkemur:2012,2013  og2014.     15.gr. K #  #X  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:      Vegnatreiknings_dvalarframlagi_Ԁskv.21.gr.ertmabilinu1.janar2014tilogmeW    31.desember2014unntaW;skaeftirYvaWTryggingastofnunrkisinsberisamantreikning   _dvalarframlags_Ԁfyrirogeftirgildistkulaganr.166/2006oglaganr.120/2009.Efsaman wO  burWurinnsUniraukna_kostnaWarYtttku_Ԁ_heimilismanns_ԀfrYvsemvarfyrirgildistkuYeirra B  lagaskalleiWrtta_dvalarframlag_ԀvegnaframangreindstmabilstilsamrmisviWYaW.      VIII.KAFLI {  [  Breytinglgumnr.166/2011,umgreiWslukostnaWarviWrekstur nF umboWsmannsskuldara,meWsWaribreytingum.  9 16.gr.   \  0staW?0,0343% 1.mgr.5.gr.lagannakemur:0,0172%.    IX.KAFLI e=  Breytinglgumnr.152/2009,umstuWningviW_nUskpunarfyrirtki_, 0 meWsWaribreytingum.   17.gr.  X]  0staWorWanna?20hundraWshlutum 1.mlsl.1.mgr.10.gr.lagannakemur:15 i hundraWshlutum. \4   X.KAFLI   Breytinglgumnr.6/2007,umRkistvarpiWohf.,meWsWaribreytingum.   _  18.gr. `  _  0staWfjrhWarinnar?18.800kr. 4.mlsl.1.tlul.1.mgr.11.gr.lagannakemur: S+! 19.400kr. "   19.gr.  $ `  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: !W%   Xrttfyrir4.mlsl.1.tlul.1.mgr.11.gr.skalsrstaktgjaldsemrkisskattstj;rileggur J""& samhliWalagninguopinberragjaldaskv.93.gr.laganr.90/2003,umtekjuskatt,vera #' 17.800kr.rinu2015hverneinstaklingoglgaWila. #(   v%N!*   XI.KAFLI (  Breytinglgumnr.23/2013,umRkistvarpiW,fjlmiWilalmannaYgu,  meWsWaribreytingum.   20.gr. a b  0staWfjrhWarinnar?18.800kr. 4.mlsl.1.tlul.1.mgr.14.gr.lagannakemur: T, 16.400kr.    21.gr.   8d  EftirfarandibreytingarverWa19.gr.laganna:  X ! ! (g00"i(m"  i(mfe2g  a  .3  Ԉ0    0staW2.mlsl.1.mgr.komatveirnUir_mlsliWir_,svohlj;Wandi:X;Wlast3.mgr.4.gr. K #  og2.,3.og4.mgr.7.gr.gildi1.janar2014.XWlast1.og2.mgr.14.gr.gildi1.    janar2016.i(mfee݌   Ќ  "i(m"  i(mmg2g  b  .3  Ԉ0    0staW_dagsetningarinnar_Ԁ?31.desember2013 2.mgr.kemur:31.desember2015.i(mmgg݌  Ќ    XII.KAFLI B   Breytinglgumnr.85/2008,umopinberahsk;la,meWsWaribreytingum.     22.gr.   h  0staWfjrhWarinnar?60.000kr. a-liW2.mgr.24.gr.lagannakemur:75.000kr. {  & ,   XIII.KAFLI 9  Breytinglgumnr.88/1991,umaukatekjurrkissj;Ws,meWsWaribreytingum.   23.gr.  ',9jj  20.tlul.1.mgr.10.gr.lagannafellurbrott. r   XIV.KAFLI 0  Breytinglgumnr.95/2000,umfWingar-og_foreldraorlof_,  meWsWaribreytingum.   24.gr. i Zk  EftirfarandibreytingarverWa8.gr.laganna: \4 ! ! (g00"i(m"  i(mRm2g  a  .3  Ԉ0    0staWorWsins?fimm 1.mlsl.1.mgr.ogorWsins?tveimur 3.mlsl.1.mgr.kemur: ' Yrj;og:Yremur.i(mRmm݌ Ќ  "i(m"  i(mn2g  b  .3  Ԉ0    0staWorWsins?t;lf 1.mlsl.4.mgr.kemur:nu.i(mnn݌ Ќ    25.gr. S+! o  EftirfarandibreytingarverWa13.gr.laganna: "  (g00"i(m"  i(mp2g  a  .3  Ԉ0    0staWfjrhWarinnar?350.000kr. 3.mgr.kemur:370.000kr.i(mp*q݌# Ќ  "i(m"  i(m(r2g  b  .3  Ԉ0    0staW_fjrhWanna_Ԁ?94.938kr. og?131.578kr. 7.mgr.kemur:97.786kr.;og:  $ 135.525kr.i(m(rUr݌!W% Ќ    26.gr. #' s  EftirfarandibreytingarverWa18.gr.laganna: #( ! ! (g00"i(m"  i(mt2g  a  .3  Ԉ0    0staWorWsins?fimm 1.mlsl.1.mgr.ogorWsins?tvo 3.mlsl.1.mgr.kemur:Yrj; $ ) og:Yrj.i(mtu݌v%N!* Ќ  "i(m"  i(mLv2g  b  .3  Ԉ0    0staWorWsins?t;lf 1.mlsl.2.mgr.kemur:nu.i(mLvyv݌A&"+ Ќ  "i(m"  i(mpw2g  c  .3  Ԉ0    0staWfjrhWarinnar?57.415kr. 1.mlsl.3.mgr.kemur:59.137kr.i(mpww݌ '", Ќ   '#-   27.gr. ( x  EftirfarandibreytingarverWa19.gr.laganna:  ! ! (g00"i(m"  i(my2g  a  .3  Ԉ0    0staWorWsins?fimm 1.mlsl.1.mgr.ogorWsins?tvo 3.mlsl.1.mgr.kemur:Yrj.i(myz݌ Ќ  "i(m"  i(m8{2g  b  .3  Ԉ0    0staWorWanna?alltaWt;lf 1.mlsl.2.mgr.kemur:alltaWnu.i(m8{e{݌a Ќ  "i(m"  i(mr|2g  c  .3  Ԉ0    0staWfjrhWarinnar?131.578kr. 1.mlsl.3.mgr.kemur:135.525kr.i(mr||݌T, Ќ    28.gr.  }  kvWitilbrWabirgWalgunumfellurbrott.     XV.KAFLI K #   Breytinglgumnr.113/1990,um_tryggingagjald_,meWsWaribreytingum.     29.gr.    <~  EftirfarandibreytingarverWakvWitilbrWabirgWaIVlgunum:   ! ! (g00"i(m"  i(m.2g  a  .3  Ԉ0    0staWorWanna_?_Ԁrinu2013 1.mlsl.kemur:runum2013og2014.i(m.[݌wO  Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staW_rtalsins_Ԁ?2014 2.mlsl.kemur:2015.i(m݌B  Ќ    &  _XVI_.KAFLI   Ă  Brottfalllaganr.51/1995,umgreiWslurAtvinnuleysistryggingasj;Ws {  vegnafiskvinnsluf;lks,meWsWaribreytingum. nF  +30.gr. 9     Lgnr.51/1995,umgreiWslurAtvinnuleysistryggingasj;Wsvegnafiskvinnsluf;lks,meW  sWaribreytingum,fallabrott.    XVII.KAFLI e=  Breytinglgumnr.91/1987,um_s;knargjld_Ԁo.fl.,meWsWaribreytingum.  0 31.gr.    ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:  ' Ђ  XrttfyrirkvWi2.gr.laganna,meWsWaribreytingum,skalgjaldsemrennurtil_Yj;W i kirkjusafnaWa_ԀogskrWratrflagavera750kr.mnuWiriW2014fyrirhverneinstakling \4 16raogeldrilok_nstliWins_Ԁrsundan_gjaldri_. '   XVIII.KAFLI   Breytinglgumnr.78/1997,umstWu,stj;rnogstarfshttiYj;Wkirkjunnar, `  meWsWaribreytingum.  S+! 32.gr. " #  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: #   XrttfyrirkvWilagannaskalskuldbindingrkisinsskv.60.gr.rinu2014samkvmt  $ srstkusamkomulagislenskarkisinsogYj;Wkirkjunnarvera1.474,8millj.kr.rinu !W% 2014.Framlagtil_Kristnisj;Ws_Ԁskalvera73,1millj.kr.rinu2014. J""&   XIX.KAFLI #(  Breytinglgumnr.99/1993,umframleiWslu,verWlagninguogslubvrum, $ ) meWsWaribreytingum.  v%N!* 33.gr. A&"+    19.og22.gr.lagannafallabrott.  '",  '#- _  34.gr. ( k  EftirfarandibreytingarverWa24.gr.laganna:   (g00"i(m"  i(mx2g  a  .3  Ԉ0    OrWin?framkvmdverWmiWlunar,YarmeWtaliW 1.mlsl.1.mgr.fallabrott.i(mx݌ Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staWorWanna?verWmiWlunarogframleiWslugjalda 1.mlsl.1.mgr.kemur:verW a skerWingargjalda.i(m݌T, Ќ  "i(m"  i(m-2g  c  .3  Ԉ0    5.mlsl.1.mgr.fellurbrott.i(m-Z݌ Ќ  "i(m"  i(m(2g  d  .3  Ԉ0    0staWorWanna?verWmiWlunar-ogframleiWslugjldum 6.mlsl.1.mgr.kemur:verW  skerWingargjldum.i(m(U݌  Ќ  "i(m"  i(m2g  e  .3  Ԉ0    0staWorWanna?verWmiWlunar-ogframleiWslugjldumsvoogYeimgjldumsemeru  X lgWskv.25.gr. 1.mlsl.3.mgr.kemur:verWskerWingargjldum.i(m˒݌K #  Ќ    35.gr.    J  EftirfarandibreytingarverWa26.gr.laganna:   ! ! (g00"i(m"  i(mx2g  a  .3  Ԉ0    OrWin?tilframkvmdarverWmiWlunar 1.mgr.fallabrottogstaWorWsins?ltur  wO  samamlsliWkemur:lta.i(mx݌B  Ќ  "i(m"  i(m2g  b  .3  Ԉ0    2.mgr.fellurbrott.i(m#݌   Ќ    36.gr. {    EftirfarandibreytingarverWa27.gr.laganna: nF ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    OrWiW?VerWmiWlunargjld 1.mgr.fellurbrott.i(mC݌9 Ќ  "i(m"  i(m52g  b  .3  Ԉ0    OrWiW?verWmiWlunargjldum 3.mgr.fellurbrott.i(m5b݌ Ќ    37.gr. r W  OrWin?sbr.Y;22.gr. 1.mlsl.1.mgr.29.gr.lagannafallabrott. e=   38.gr.    ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:    UppsafnaWanhallaverWtilfrslusj;Ws31.desember2013skalafurWastWgreiWahlutfalli i viWhverninnveginnmj;lkurltraafurWastWinnangreiWslumarkseinsogYaWvarkveWiW \4 fyrirriW2013. '   XX.KAFLI   Gildistaka.  `  39.gr. S+!   LgYessiWlastgildiogkomatilframkvmdasemhrsegir: " ! ! (g00"i(m"  i(ms2g  a  .3  Ԉ0    1.,2.,4.!12.,16.,22.,23.,30.,31.og33.!37.gr.Wlastgildi1.janar2014.i(ms݌# Ќ  "i(m"  i(m2g  b  .3  Ԉ0    3.,14.,15.,19.,21.,29.,32.og38.gr.WlastYegargildi.i(mؠ݌ $ Ќ  "i(m"  i(m̡2g  c  .3  Ԉ0    13.og18.gr.WlastYegargildiogkomatilframkvmdaviWlagninguopinberragjalda !W% rinu2014vegnateknarsins2013.i(m̡݌J""& Ќ  "i(m"  i(mB2g  d  .3  Ԉ0    17.gr.Wlastgildi1.janar2014ogkemurtilframkvmdaviWlagninguopinberra #' gjaldarinu2015vegnateknarsins2014.i(mBo݌#( Ќ  "i(m"  i(m2g  e  .3  Ԉ0    20.gr.Wlastgildi1.janar2016ogkemurtilframkvmdaviWlagninguopinberra $ ) gjaldariW2016vegnateknarsins2015.i(m݌v%N!* Ќ  "i(m"  i(m.2g  f  .3  Ԉ0    24.!28.gr.Wlastgildi1.janar2014ogeigaviWumforeldrabarnasemfWasteWaeru A&"+ ttleiddeWatekinvaranlegtf;stur1.janar2014eWasWar.i(m.[݌ '", Ќ   '#- @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdԈ (  1.Inngangur.     FrumvarpYettaersamiWfjrmla-ogefnahagsrWuneytinubeinumtengslumviWfrum  varptilfjrlagafyrirriW2014.FrumvarpiWinniheldurmargvslegarbreytingarUmsum a lgumeinsognnarerrakiWhreftir.BreytingarYessareruallarforsendursemlagWareru T, tilgrundvallartlunfjrlagafrumvarpsins,bWitekjuhliWoggjaldahliW.   2.Meginefnifrumvarpsins.      0frumvarpinueraWfinnahkkanirkr;nutluskttumoggjaldskrmtaktviWverWlags  X forsendurfjrlagafrumvarpsins.MYarnefnahkkunolugjaldi,almennuogsrstkukl; K #  metragjaldi,almennuogsrstkubensngjaldi,kolefnisgjaldi,raforkuskatti,bifreiWagjaldi    oggjaldifengiogt;bak.XerlgWtilhkkungjaldiFramkvmdasj;WaldraWra.      EinnigerfrumvarpinuaWfinnatillguraWhkkunumWrumgjldumeinsogskr   setningargjldumopinberahsk;la,s;knargjldumogframlagislenskarkisinstilYj;W wO  kirkjunnar. B    0frumvarpinuereinnigaWfinnatillguraWbreytingumsemeruliWuraWhaldsaWgerWum    rkisstj;rnarinnar.YettaviWumbreytingarfjrhWumgreiWslnarFWingarorlofssj;Wi,   lagtertilaWbWihmarks-oglgmarksgreiWslurhkkienfalliWerfrlengingufWingar {  orlofs.EinnigerutillgurumlkkunskattfrdrttartilhandanUskpunarfyrirtkjumog nF breytingarlgumumRkistvarpiW,m.a.umYr;untvarpsgjaldsinstilnstura.Breyt 9 ingargjaldtkuFjrmlaeftirlitsinseruafsvipuWumtogasemogbrottfallgreiWslnavegna  fiskvinnsluf;lkssemnUturkauptryggingargrundvellikjarasamninga,Yegarvinnaliggur  niWrivegnaverkefnaskorts. r   Lokserunokkrartillguraf;lkumtogasemfyrstogfremstrWastafframkvmdarlegum e= sj;narmiWumogerYttviWbreytingarlgumumaukatekjurrkissj;WsogtillgurervarWa 0 treikningkostnaWarYtttkuvistmannahjkrunarrUmumfyriraldraWa.EinnigerlgWtil  breytinglgumumframleiWslu,verWlagninguogslubvrumYeimtilgangiaWleggja  niWur;YarftfyrirkomulagverWmiWlunar-ogverWtilfrslukerfislandbnaWiogumleiWgera i verWlagningugagnsrri.tlamaWmeWYessuverWiskilyrWifyrirsamkeppnieinnigbtt \4 ogafurWastWvummj;lkuriWnaWibeturgertkleiftaWtakastviWsamkeppnierlendisfr. '   XerlagttilaWgjaldhlutfallvegnagreiWslukostnaWarviWreksturumboWsmannsskuldara  verWilkkaWengjaldiWtekurmiWafumfangirekstrarstofnunarinnar.  Ѐ 3.NnarumeinstakaliWifrumvarpsins. S+! 1.VerWlagsuppfrslaeinstakraskattaoggjalda.  "   0frumvarpinueraWfinnatillgurumalmenna3%hkkunhinumsvoklluWukr;nu # tluskttumoggjaldskrmtaktviWverWlagsforsendurfjrlagafrumvarpsinsmeWYaWaW  $ markmiWiaWfjrhWirnarhaldiraungildisnufrfyrrari. !W% Bensngjald,olugjald,kl;metragjald,bifreiWagjaldoggjaldaffengiogt;baki. #'   0frumvarpinuerlagttilaWhkkunalmennsogsrstaksvrugjaldsbensn,svoogolu #( gjalds,kl;metragjaldsogbifreiWagjaldsverWium3%.GerterrWfyriraWYessihkkunskili $ ) rkissj;Wisamanlagt800millj.kr.JafnframterlagttilaWgjaldaffengiogt;bakihkkitil v%N!* samrmisviWverWlag,eWaum3%,ogershkkuntalinskilaum530millj.kr.samanlagt A&"+ viWb;tartekjurrlega.  '",  '#- GjaldFramkvmdasj;WaldraWra. (   HkkungjaldiFramkvmdasj;WaldraWraersamrmiviWforsendurfrumvarpsins  semYUWiraWgjaldiWverWur9.911kr.hverngjaldandaviWlagninguopinberragjalda  rinu2014.tlaWeraWhkkuninskilirkissj;Wiaukalegatpum60millj.kr. a Umhverfis-ogauWlindaskattar.    0frumvarpinuerulagWartilYrbreytingarlgumnr.129/2009,umumhverfis-og  auWlindaskatta,aWraforkuskatturogkolefnisgjaldafeldsneytihkkitaktviWverWlageWa   um3%.GerterrWfyriraWtekjurrkissj;WsafYeirrihkkunverWinlgt160millj.kr.  X Gjaldafsluheituvatnihelst;breytt,Y.e.2%aftsluverWi. K #   2.Tmsarbreytingar.       AukYeirratillagnasemYegarhefurveriWfjallaWumerunokkrartillgurafUmsutagieins   ognnarerfjallaWumhreftir. wO  RekstrarkostnaWurhjkrunarrUmaogkostnaWarYtttakaheimilismanna.      LagtertilaWviWlgnr.125/1999,ummlefnialdraWra,btistnUttkvWitilbrWabirgWa   ogaWkvWitilbrWabirgWaVIIverWiframlengt.ErYaWgerttilaWkomavegfyriraW {  kostnaWarYtttakaheimilismannadvalar-oghjkrunarheimilumaukistviWYaWaWtengingar nF viWtekjurmakavoruafnumdar.XleiWirYaWtilYessaWheimiltverWuraWverjafrFram 9 kvmdasj;WialdraWratilaWstandastraumafrekstrarkostnaWihjkrunarrUmafyriraldraWa  rinu2014.  GjaldvegnakostnaWarviWreksturumboWsmannsskuldara. e=   LgWertilhelmingslkkungjaldhlutfallsaflagningarstofniskv.4.gr.laganr.166/2011, 0 umgreiWslukostnaWarviWreksturumboWsmannsskuldara.GjaldinuertlaWaWstandaundir  kostnaWiviWreksturumboWsmannsskuldaraogerlagtgjaldskyldaaWila,sbr.1.mgr.5.gr.  laganna.InnheimtartekjurafgjaldinuerutlaWar600millj.kr.rinu2014. i GjaldvegnakostnaWarviWreksturFjrmlaeftirlitsins. '   LagWarerutilbreytingargjaldhlutfllumaflagningarstofnumskv.1.mgr.5.gr.laga  nr.99/1999,umgreiWslukostnaWarviWopinberteftirlitmeWfjrmlastarfsemi,semmiWaW  erviWYegartluWerugjldsemeigaaWstandaundirkostnaWivegnarekstursFjrmla `  eftirlitsinsgrundvellilgbundinsendurmatskostnaWarskiptinguviWreksturFjrmla S+! eftirlitsins,Yr;unlagningarstofnaeftirlitsskyldraaWilaogmatikostnaWardreifingu,sbr. " 2.gr.laganna. # StuWningurviWnUskpunarfyrirtki. !W%   0frumvarpinuerlgWtillkkunfrdrttisemnUskpunarfyrirtkigetafengiWfr J""& lgWumtekjuskatti.LagtertilaWfrdrtturinnverWi15%aftlgWumkostnaWivegnanU #' skpunarverkefnastaW20%vegnarekstrarrsins2014.Sbreytingertalinlkkatgjld #( rkissj;WsumalltaW300millj.kr.rinu2015.XessmgetaaWriW2012namumrddur $ ) stuWningursamtals834millj.kr.,Yarafvoru763millj.kr.greiddartmeWbeinumhtti. v%N!*   Lgnr.152/2009,umstuWningviWnUskpunarfyrirtki,felasrrkisstyrkjakerfiformi A&"+ skattafslttartilYeirrafyrirtkjasemuppfyllaskilyrWilaganna.llrkisstyrkjakerfiberaW  '", tilkynnatilEftirlitsstofnunarEFTA(ESA)ogfsamYykkifyrirYeimWurenlgumYau '#- takagildi.ESAveittisamYykkisittfyrirkerfinumeWkvrWunsemdagsetter23.mars2011, ( nr.88/11/COL.SamkvmtsmukvrWunYarfaWtilkynnaallarfyrirhugaWarbreytingar  kerfinuogfsamYykkifyrirYeimWurenlgYarumtakagildi.Xbreytingusemfelst  frumvarpinuYarfYvaWtilkynnatilESAogfsamYykkifyrirWurenYaWverWuraWlgum. a RkistvarpiW.    0fjrlagafrumvarpifyrirriW2014ergertrWfyriraWfjrveitingtilRkistvarpsinshkki  um215millj.kr.frfjrlgumyfirstandandirsogaWYvtilviWb;tarkomi104millj.kr.sem   kvarWaWersemverWlagshkkunfrumvarpinuognemurYvhkkuninalls319millj.kr.  X Heildarframlagrkissj;WstilRkistvarpsinsverWurYarmeW3.514millj.kr.rinu2014. K #  Skv.1.tlul.14.gr.laganr.23/2013,semsamYykktvorusWastliWnuvorYingi,verWatekjur    afsrstkugjaldisemleggjaskalsamhliWalagninguopinberragjaldatekjuskattsskylda    einstaklingaoglgaWilamarkaWarRkistvarpinufrogmeW1.janar2014staWYessaW   tekjurnarrennirkissj;WogaWgreittsframlagtilstarfseminnarsamkvmtYj;nustusamn wO  ingiumtvarpalmannaYgu.tlaWeraWnstariverWilagWartekjurafYessusrstaka B  gjaldi4.210millj.kr.enaWYarafinnheimtist3.910millj.kr.,semer715millj.kr.hrraen    framlagrkissj;Wstilfyrirtkisinsgildandifjrlgum.SemliWurrWstfunumtilaWfalla   frnUjumog;hfnumtgjldumerfrumvarpinugertrWfyriraWgildistkufyrrgreindra {  kvWalagannaverWifrestaWtil1.janar2016enaWeftirYaWverWitvarpsgjaldiWmarkaWur nF tekjustofntilflagsins.FramlagiWtilRkistvarpsinsereigiaWsWurhkkaWum319millj. 9 kr.fjrlagafrumvarpinu,einsogfyrrsegir,ogerYeirriaukningutlaWaWmtatilteknum  kostnaWarbreytingumhjfyrirtkinusemleiWirafWrumkvWumlagasetningarinnar  sWastliWiWvor,svosemvarWandiaWgreiningustarfsemiflagsinsogd;tturfyrirtkjaog r takmarkanirkostunoghmarksauglUsingatma.0tengslumviWYessiformogYvskyni e= aWlkkalgurheimiliogfyrirtkihefurveriWkveWiWaWriW2015verWitvarpsgjaldiW 0 lkkaWsemsvarartilum250millj.kr.ogafturumsmufjrhWriW2016YannigaWtekjur  rkissj;WslkkiYarmeWallsum500millj.kr.VarWandiriW2014erhinsvegarlagttilaW  fjrhWtvarpsgjaldshkkium600kr.frgildandilgumognemi19.400kr.hvern i gjaldandastaW18.800kr.UmeraWrWa3%hkkuntaktviWverWlagsforsendurfjr \4 lagafrumvarpsins.ViWb;tartekjurrkissj;WsafYessarihkkunerutlaWarum130millj.kr. ' Opinberirhsk;lar.    0frumvarpinuerlagttilaWskrsetningargjaldopinberahsk;laverWihkkaWr60.000 `  kr.75.000kr.tlaWarviWb;tartekjurafYeirrihkkunerumetnar213millj.kr.:skum S+! hkkunskrsetningargjaldabarstfrrkishsk;lunummeWbrfi,dags.26.gst2013,til " mennta-ogmenningarmlarWuneytisins.riW2012samYykktiAlYingihkkunskr # setningargjldumr45.000kr.60.000kr.fyrirhvernnemandaogvarsbreytingrkstudd  $ meWtlulegumupplUsingumrb;khaldiHsk;la0slands.0beiWnirkishsk;lannankom !W% framaWsamkvmtrauntlumrb;khaldiHsk;la0slandshefWiskrsetningargjaldiWYurft J""& aWveraum69.600kr.tilaWngjafyrirtgjldumsemYvvritlaWaWstandaundirog #' samkvmtrauntlumrb;khaldiHsk;lansAkureyririW2012vrikostnaWurinnum #( 80.000kr.0kjlfarviWrWnamennta-ogmenningarmlarWuneytisinsviWrkishsk;lanavar $ ) beiWniumhkkunskrsetningargjaldatekinfyrirfundihsk;larWiHsk;la0slands v%N!* septembersl.EfmiWaWerviWforsendurfjrlagaumverWlagsYr;unmleiWarkaWYvaW A&"+  skrsetningargjaldiWttiaWveraum72.400kr.riW2013ogrflega75.000kr.riW2014ef  '", gerterrWfyrir4%hkkunverWlagsmilliranna.AWframansgWuerYvlagttil&   aWhkka ( skrsetningargjaldiWr60.000kr.75.000kr.'(  Aukatekjurrkissj;Ws. a   0frumvarpinuerlagttilaW20.tlul.10.gr.laganr.88/1991fallibrott,enhannkveWur T, umgjaldaftgfuleyfisbrfatilleiksk;lakennara,grunnsk;lakennaraogframhaldssk;la  kennara.vegummennta-ogmenningarmlarWuneytisinshefurveriWunniWaWtillgum  umaWnUtaheimild4.mgr.21.gr.lagaummenntunogrWningukennaraogsk;lastj;rn   endaviWleiksk;la,grunnsk;laogframhaldssk;la,nr.87/2008,Y.e.aWfelahsk;lum,sem  X hlotiWhafaviWurkenningugrundvellilagaumhsk;laogsinnamenntunkennaraeftir K #  samningiviWrWuneytiW,aWannasttgfuleyfisbrfasamkvmtlgunum.0tengslumviW    framangreinthefurkomiWlj;saWslkframkvmdgtireynstfl;kinvegnainnheimtuog    skilagjaldifyrirhvertleyfisbrfogYverhrlagttilaWfelldurverWibrott20.tlul.10.gr.   lagaumaukatekjurrkissj;WstilYessaWauWveldatvistunverkefnannatilhsk;lanna. wO  TekjurafYessugjaldihafaveriW;verulegar,kringum2millj.kr.ri. B  FWingar-ogforeldraorlof.     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S;knargjld. a   0frumvarpinuerlagttilaWfstkr;nutalas;knargjaldahkkir728kr.mnuWisam T, kvmtgildandilgum750kr.fyrirriW2014.LgboWiWframlagtils;knaYj;Wkirkjunnar  ogannarratrflagabreytistaWllujfnusamrmiviWtlaWabreytingumeWaltekju  skattsstofnieinstaklinga16raogeldri,semogfjlguneinstaklinga.Nerhinsvegar,eins   ogfjrlgumfyrirriW2013,meWbreytingulgumnr.91/1987gertrWfyriraWfastsetja  X fjrhWs;knargjalda.Samkvmtrkisreikninginmus;knargjldsamtals1.855millj.kr. K #  rinu2012.    FramlagtilYj;Wkirkjunnar.     0frumvarpinuerlagttilaWskuldbindingrkissj;Wsrinu2014gagnvartYj;Wkirkjunni wO  samkvmtsrstkusamkomulagislenskarkisinsogYj;Wkirkjunnarmunihkkaum62,8 B  millj.kr.LagtertilaWframlagrkissj;WstilKristnisj;WsverWi;breyttkr;numtaliWriW    2014.   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' _  0greininnierlagttilaWfjrhWalmennskl;metragjaldsogsrstakskl;metragjalds  hkkium3%samrmiviWverWlagsforsendurfjrlagafrumvarpsfyrirriW2014.    Um3.gr. S+!   0kvWinuerkveWiWumYaWhvernigkl;metragjaldogsrstaktkl;metragjaldskuli " reiknaWviWtlunogkvrWunsamkvmtlestriefekkierkomiWmeWkutkitillestrar # innanlestrartmabila.  $   Um4.og5.gr. J""&   LagtertilaWalmenntvrugjaldafbensnihkkium0,74kr.hvernltra,r24,46kr. #' 25,20kr.,ogaWsrstaktvrugjaldafblUlausubensnihkkium1,19kr.hvernltra,r #( 39,51kr.40,70kr.EinnigerlagttilaWsrstaktvrugjaldhvernltraafWrubensnihkki $ ) um1,28kr.hvernltra,r41,87kr.43,15kr.Xessihkkunbensngjldumnemur3% v%N!* semeralmennviWmiWunviWverWlagsuppfrslukr;nutlugjaldarsbyrjun2014. A&"+    '",   &   Um6.gr. 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