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'   EftirfarandibreytingarverWa25.gr.laganna:  ! ! 3(5h883"i(m"  i(m)25h  a  .3  Ԉ0    0staWorWanna?EinnigmhraWssaks;knari 2.mlsl.2.mgr.kemur:Xmrkissak  s;knari.i(m),*݌`  Ќ  "i(m"  i(mi+25h  b  .3  Ԉ0    eftirorWinu?hraWssaks;knara 2.mlsl.4.mgr.kemur:varahraWssaks;knara.i(mi++݌S+! Ќ  @==!5.gr. #   3.!5.mgr.26.gr.lagannaorWastsvo:  $ ! ! 6(Eh883  Eflgreglustj;rivrivanhfurtilaWfarameWmlsemd;mariskv.6.gr.skalrkis !W% saks;knarifelahraWssaks;knaraeWaWrumlgreglustj;raaWfarameWmliW. J""&   & a NhefurkraveriWgefintogskald;mariY,annaWhvortaWeiginfrumkvWieWa #' samkvmtkrfuaWila,vsamlifrd;miefhannteluraWkrandihafiveriWvanhfurtil #( aWhfWamliWeWalgreglustj;rivanhfurtilaWrannsakaYaW.'a#. $ )   NermaWursamahttogWurgreinirvanhfurtilmeWferWareinstaksmlsfyrird;mi v%N!* ogmhannYekkiflytjaYaWsemkrandi.D;marirskurWarumhfihans.Efd;maritelur A&"+ hannvanhfantilaWfarameWmliWskalrkissaks;knarieWaeftiratvikumhraWssaks;knari  '", sjlfurannastflutningsYesseWafelaWrumlghfummanniaWgeraYaW. '#- Ї@==!&  6.gr. (   2.mlsl.2.mgr.38.gr.lagannaorWastsvo:'(g2ԀAWWrumkostiskalhraWssaks;knari,  lgreglustj;rieWalglrWurstarfsmaWurYeirrakveWaY;knuntilnefndsverjanda.  @==!7.gr. T,   0staWorWsins?hraWssaks;knara 3.mlsl.2.mgr.40.gr.lagannakemur:rkissak  s;knara.  @==!8.gr.  X   2.mlsl.2.mgr.48.gr.lagannaorWastsvo:AWWrumkostiskalhraWssaks;knari, K #  lgreglustj;rieWalglrWurstarfsmaWurYeirrakveWaY;knuntilnefndsrttargslumanns.    @==!9.gr.     EftirfarandibreytingarverWa49.gr.laganna: wO   3(5h886"i(m"  i(m625h  a  .3  Ԉ0    undanorWinu?rkislgreglustj;ri 2.mlsl.1.mgr.kemur:hraWssaks;knarieWa.i(m66݌B  Ќ  "i(m"  i(m825h  b  .3  Ԉ0    ViW3.mgr.btistnUrmlsliWursemorWastsvo:EfhraWssaks;knarieWarkislgreglu    stj;rifermeWranns;knskalkrfubeinttilhraWsd;msReykjavk.i(m818݌  Ќ  @!10.gr. nF   EftirfarandibreytingarverWa52.gr.laganna: 9 ! ! 6(Eh883"i(m"  i(m:2Eh  a  .3  Ԉ0    1.mgr.orWastsvo:i(m:;݌ Ќ  0  0   v Ranns;knsakamlaerhndumlgreglu,undirstj;rnhraWssaks;knaraeWalg  reglustj;ra,nemaWruvsismltfyrirumlgum.r "i(m"  i(m<2Eh  b  .3  Ԉ0    0staW3.og4.mlsl.2.mgr.kemurnUrmlsliWursemorWastsvo:Rkissaks;knarigetur e= gefiWlgreglufyrirmliumaWhefjaranns;kn,sbr.3.mgr.21.gr.i(m<<݌0 Ќ  "i(m"  i(mv>2Eh  c  .3  Ԉ0    0staWorWsins?hraWssaks;knara 2.mlsl.5.mgr.kemur:rkissaks;knara.i(mv>>݌ Ќ  "i(m"  i(m?2Eh  d  .3  Ԉ0    1.!2.mlsl.6.mgr.orWastsvo:SsemhagsmunaaWgtageturkrtkvrWunlg  regluskv.4.mgr.tilrkissaks;knarainnaneinsmnaWarfrYvaWhonumertilkynnt i umhanaeWahannfrvitneskjuumhanameWWrumhtti.Berrkissaks;knaraaWtaka \4 afstWutilkrunnarinnanYriggjamnaWafrYvaWhnbersthonum.i(m??݌' Ќ  "i(m"  i(mIB2Eh  e  .3  Ԉ0    0staWorWsins?HraWssaks;knari 3.mlsl.6.mgr.kemur:Rkissaks;knari.i(mIBvB݌ Ќ  "i(m"  i(mC2Eh  f  .3  Ԉ0    7.mgr.fellurbrott.i(mCC݌ Ќ  "i(m"  i(m{D2Eh  g  .3  Ԉ0    8.mgr.orWastsvo:i(m{DD݌`  Ќ  0  0   v LgregluerskyltaWrkstyWjastuttumlikvarWanirsnarskv.4.mgr.efYesser S+! ;skaW." @!& a 11.gr.  $   EftirfarandibreytingarverWa2.mgr.85.gr.laganna: !W% 'a YF! ! 3(5h886"i(m"  i(mG25h  a  .3  Ԉ0    eftirorWinu?lgreglustj;ri 1.mlsl.kemur:eWaeftiratvikumhraWssaks;knari.i(mGG݌J""& Ќ  "i(m"  i(mH25h  b  .3  Ԉ0    2.mlsl.orWastsvo:Skalrkissaks;knarifylgjastsrstaklegameWYvaWhraWssak #' s;knarioglgreglustj;rarsinniYessariskyldusinni.i(mH I݌#( Ќ  @$@!12.gr. v%N!*   2.mgr.86.gr.lagannaorWastsvo: A&"+   X;knunfyrirranns;kneWaskoWunskv.1.mgr.skalkveWinafhraWssaks;knara,lg  '", reglustj;raeWalglrWumstarfsmanniYeirra. '#- Ї@!13.gr. (   EftirfarandibreytingarverWa103.gr.laganna:  ! ! 6(Eh883"i(m"  i(mM2Eh  a  .3  Ԉ0    0staWorWanna?lgreglustj;rieWakrandi 1.mlsl.1.mgr.og2.mlsl.2.mgr.  kemur:krandieWalgreglustj;ri.i(mM0M݌a Ќ  "i(m"  i(mN2Eh  b  .3  Ԉ0    0staWorWanna?lgreglustj;ri,krandi 1.mlsl.2.mgr.kemur:krandi,lgreglu T, stj;ri.i(mNN݌ Ќ  "i(m"  i(mO2Eh  c  .3  Ԉ0    0staWorWanna?lgreglueWakranda 2.mlsl.2.mgr.kemur:krandaeWalg  reglustj;ra.i(mOP݌  Ќ  @!14.gr. K #    0staWorWanna?lgreglustj;raeWakranda 1.mlsl.2.mgr.104.gr.lagannakemur:    lgreglustj;ra,kranda.    @!15.gr. wO    5.mgr.146.gr.lagannaorWastsvo: B    0mlumYarsemhraWssaks;knarieWalgreglustj;rifarameWkruvaldgetaYeirfalliW    frsaks;kn.NteljaYeirstWutilaWfallafrsaks;knskv.2.!4.mgr.envafaleika   heimildtilYessogskuluYeirYsendarkissaks;knaramliWtilkvrWunar. {  @!16.gr. 9   EftirfarandibreytingarverWa147.gr.laganna:  ! ! 3(5h886"i(m"  i(mjU25h  a  .3  Ԉ0    0staW3.mlsl.1.mgr.komatveirnUirmlsliWirsemorWastsvo:HraWssaks;knaraog  lgreglustj;raerskyltaWrkstyWjastuttumlikvrWunsnaumaWfellamlniWurs r Yess;skaW.kvrWunumaWfallafrsaks;knberaWrkstyWjameWYvaWvsatilviW e= eigandikvWis146.gr.enekkierskyltaWfrafrekarirkfyrirhenni.i(mjUU݌0 Ќ  "i(m"  i(m*X25h  b  .3  Ԉ0    2.mgr.orWastsvo:i(m*XWX݌ Ќ  0  0   v SsemekkivillunakvrWunhraWssaks;knaraeWalgreglustj;raskv.1.mgr.getur  krthanatilrkissaks;knarainnaneinsmnaWarfrYvaWhonumvartilkynntumhana. i Skalrkissaks;knaritakaafstWutilkrunnarinnanYriggjamnaWafrYvaWhnbarst \4 honumenekkierskyltaWrkstyWjaYafstWusrstakleganemakvrWunhraWssak ' s;knaraeWalgreglustj;rasfelldrgildi. "i(m"  i(m[25h  c  .3  Ԉ0    3.mgr.fellurbrott.i(m[[݌ Ќ  "i(m"  i(m\25h  d  .3  Ԉ0    & , 4.mgr.orWastsvo:i(m\\݌`  Ќ  0  0   v Rkissaks;knarigeturfelltkvrWunhraWssaks;knaraeWalgreglustj;raskv.1. S+! mgr.rgildiaWeiginfrumkvWiefhanntelurhanaandstWalgumeWafjarstWaaW " Wruleyti,endasYaWgertinnanYriggjamnaWafrYvaWhnvartekin.',]# @!17.gr. !W%   EftirfarandibreytingarverWa4.mgr.149.gr.laganna: J""& ! ! 6(Eh883"i(m"  i(mj`2Eh  a  .3  Ԉ0    0staWorWsins?hraWssaks;knari kemur:rkissaks;knari.i(mj``݌#' Ќ  "i(m"  i(ma2Eh  b  .3  Ԉ0    0staWorWsins?mnaWar kemur:tveggjamnaWa.i(maa݌#( Ќ   3(5h886_@!&  18.gr. v%N!*   EftirfarandibreytingarverWa150.gr.laganna:'v%Oc A&"+ ! ! 6(Eh883"i(m"  i(md2Eh  a  .3  Ԉ0    undanorWinu?lgreglustj;ri 1.og2.mlsl.1.mgr.og1.mlsl.3.mgr.kemur:  '", hraWssaks;knarieWa.i(mdd݌'#- Ќ  "i(m"  i(me2Eh  b  .3  Ԉ0    undanorWinu?lgreglustj;ra 2.mlsl.3.mgr.kemur:hraWssaks;knaraeWa.i(me#f݌( Ќ  "i(m"  i(m:g2Eh  c  .3  Ԉ0    0staWorWsins?hraWssaks;knari 1.mlsl.6.mgr.kemur:rkissaks;knari.i(m:ggg݌ Ќ   3(5h886d@!19.gr. a   2.mgr.151.gr.lagannaorWastsvo: T,   UmfullnustusektasemlgreglahefurkveWiWskv.1.mgr.148.gr.ogkvrWunarskv.  1.mgr.149.gr.fersamkvmtlgumumfullnusturefsinga.  @!20.gr.  X   0staWorWsins?hraWssaks;knari 3.mgr.163.gr.lagannakemur:rkissaks;knari. K #  @!21.gr.      kvWitilbrWabirgWaVIIlgunumfellurbrott.   @!22.gr. B    ViWlginbtistnUttkvWitilbrWabirgWasemorWastsvo:      Eftir1.aprl2015errWherraheimiltaWskipahraWssaks;knaraogskalhannhefja   undirbningaWstofnunembttishraWssaks;knara.HeimilteraWbj;Waembttismnnum {  ogWrumstarfsmnnumrkissaks;knara,embttissrstakssaks;knaraogWrumYeimsem nF starfaWhafaaWverkefnumsemfrWverWaundirembttihraWssaks;knarastarfhjemb 9 ttinu.X;errWherraheimiltaWflytjaembttismennfrrkissaks;knaraogembttisrstaks  saks;knaragrundvelli36.gr.lagaumrttindiogskyldurstarfsmannarkisins,nr.70/1996,  tilembttishraWssaks;knara.ViWrWstfunstarfaeWaembttasamkvmtYessukvWi r YarfekkiaWgtaaWskyldutilYessaWauglUsalausstrftilums;knar,sbr.7.gr.laganr. e= 70/1996.SkulunUembttitakaviWYeimrttindumogskyldumsemeinstakirembttismenn 0 hafaunniWsr,Y.m.t.samkvmtkvWumlaganr.70/1996.    II.KAFLI i  Breytinglgreglulgum,nr.90/1996,meWsWaribreytingum.  \4 p@!23.gr. '   A-liWur2.mgr.5.gr.lagannafellurbrott.  @!& a 24.gr. `    ViW6.gr.lagannabtistnUmlsgreinsemorWastsvo: S+!   9.HraWssaks;knarifermeWlgreglustj;rn'arԀsnuverksviWi,sbr.8.gr.,oghefurstWuog " almennarheimildirlgreglustj;rasamkvmtYessumlgumoglgumummeWferWsakamla. # @!&  25.gr. !W%   EftirfarandibreytingarverWa8.gr.laganna: J""& ! ! 3(5h883"i(m"  i(mt25h  a  .3  Ԉ0    1.!4.mgr.orWastsvo:i(mtu݌#' Ќ  0  0   v 1.Lgreglanannastranns;knbrotaundirstj;rnhraWssaks;knaraeWalgreglustj;ra. #( BrotskalrannsakaYvumdmiYarsemYaueruframin,sbr.Y;kvWi2.mgr.Yess $ ) arargreinar,b-liWar2.mgr.5.gr.og35.gr.RWherraseturnnarireglursamkvmt v%N!* tillgurkissaks;knaraumhvernigstj;rnranns;k'!snarskulihttaW,hvenrbrotskuli A&"+ rannsakaWundirstj;rnrkislgreglustj;raskv.b-liW2.mgr.5.gr.ogumranns;knar  '", aWstoW.RWherrasetursamkvmttillgurkissaks;knarannarireglurumstj;rnlg '#- regluranns;knaogsamvinnulgreglustj;raviWranns;knsakamla.Mlisrstakar ( stWurmeWYverrWherraheimiltaWtillgurkissaks;knaraaWkveWaumaWrann  s;kntiltekinnabrotaflokkaumdmilgreglustj;ransNorWurlandivestraogVest  mannaeyjumfariframWruumdmi.a 0  0   v 2.HraWssaks;knariannastranns;knbrotagegnXII.kafla,alvarlegrabrotagegn T, 128.!129.gr.,179.gr.,247.!251.gr.,253.!254.gr.,262.gr.,264.gr.og264.gr.a  almennrahegningarlaga,alvarlegrabrotagegnskatta-ogtollalgum,brotagegnlgum  semvarWagjaldeyrisml,samkeppni,verWbrf,lnsviWskiptiogaWrafjrmlastarfsemi,   umhverfisvernd,vinnuvernd,stj;rnfiskveiWaogannarraalvarlegra,;venjulegraeWa  X skipulagWrafjrmunabrotasemtengjastatvinnurekstrieWaverslunogviWskiptum.Einnig K #  erhonumheimiltaWannastranns;knbrotasemtengjastframangreindumbrotum.Rkis    saks;knarigeturfaliWhraWssaks;knararanns;knannarrabrota.   0  0   v 3.HraWssaks;knariannastm;ttkutilkynningagrundvellilagaumaWgerWirgegn   peningaYvttiogfjrmgnunhryWjuverka.wO  0  0   v 4.HraWssaks;knariskalvinnaaWendurheimtogupptku;lgmtsvinningsaf B  hverskynsrefsiverWrihttsemitengslumviWlgregluranns;knirviWembttihansog    nnurlgreglustj;raembtti.  "i(m"  i(m€25h  b  .3  Ԉ0    ViWbtistnUmlsgreinsemorWastsvo:i(m€݌{  Ќ  0  0   v 8.Rkissaks;knariskerrumvaldsviWhraWssaks;knaragagnvartlgreglustj;rum nF ogmillilgreglustj;rainnbyrWis,varWandiranns;knirbrota,efvafirsumYaW.9 @!26.gr.    EftirfarandibreytingarverWa9.gr.laganna: r ! ! 6(Eh883"i(m"  i(m!2Eh  a  .3  Ԉ0    1.mgr.orWastsvo:i(m!N݌e= Ќ  0  0   v 1.Rkislgreglustj;ri,aWstoWarrkislgreglustj;ri,hraWssaks;knari,varahraWssak 0 s;knari,lgreglustj;rar,aWstoWarlgreglustj;rarhfuWborgarsvWinuogSuWurnesj  um,sk;lastj;riLgreglusk;larkisins,lglrWirstarfsmennhraWssaks;knaraoglg  reglustj;raoglgreglumennfarameWlgregluvald.i "i(m"  i(m"2Eh  b  .3  Ԉ0    &  ViWbtistnUmlsgreinsemorWastsvo:i(m"O݌\4 Ќ  0  0   v 9.Srfr;Wirstarfsmenn'\hraWssaks;knaraoglgreglustj;rahafa,samkvmtnnari ' kvrWunhraWssaks;knaraeWalgreglustj;ra,heimildtilaWannastskUrslutkurann  s;knarstigiafsakborningumogvitnum. @!27.gr. S+!   ViW27.gr.lagannabtistnUmlsgreinsemorWastsvo: "   2.RWherrakveWurhverjumtmasamrWiviWrkislgreglustj;ra,aWfengnumtillgum # hraWssaks;knara,fjldalgreglumannahjembttihraWssaks;knara.  $ @!28.gr. J""&   35.gr.lagannaorWastsvo: #'   1.KruhendurstarfsmannilgreglufyrirtlaWrefsivertbrotviWframkvmdstarfa #( hansskalbeinatilhraWssaks;knaraogferhannmeWranns;knmlsins,sbr.Y;2.mgr. $ )   2.KruhendurstarfsmannihraWssaks;knarafyrirtlaWrefsivertbrotviWframkvmd v%N!* starfahansskalbeinatilrkissaks;knara.ViWmeWferWslkramlageturrkissaks;knaribeitt A&"+ Yeimheimildumsemlgreglahefurendranr.LgregluberaWveitarkissaks;knaraaWstoW  '", viWranns;knmlasamkvmtYessarimlsgreineftirYvsem;skaW_er. '#- Ї@iiIII.KAFLI (   _GildistkukvWi_Ԁo.fl.   ܎@!29.gr.    Gildistaka.Brottfalllagaumembttisrstakssaks;knara. a {  LgYessiWlastgildi1.jl2015. T,   ViWgildistkulagaYessarafallargildilgumembttisrstakssaks;knara,nr.135/  2008,meWsWaribreytingum.    ViWgildistkulagaYessaratekur_hraWssaks;knari_ԀviWranns;kn,krumeWferWogsak   s;knllumYeimmlumsemembttisrstakssaks;knarafermeW.kveWirkissaks;knari  X ekkiannaWtekur_hraWssaks;knari_ԀsamatmaviWranns;kn,krumeWferWogsaks;kn K #  llumYeimmlumsemrkissaks;knarieWalgreglustj;rarfarameW,aWYvleytisemYessi    verkefniheyraundirhraWssaks;knaraeftirgildistkulaganna.Jafnframttekurembtti    hraWssaks;knaraviWeignumogskuldbindingumembttissrstakssaks;knara.Samagildir   um;nUttarfjrheimildireWaskuldirfjrlgumfyrirriW2015. wO    30.gr.    BreytingWrumlgum.     ViWgildistkulagaYessaraverWaeftirfarandibreytingarWrumlgum: {  ! ! (j986"i(m"  i(m!2j  1  .3  Ԉ0    Almennhegningarlg,nr.19/1940,meWsWaribreytingum:i(m!N݌nF Ќ  ! ! 6(Eh89"i(m"  0  0i(m 2Eh  a  .3  Ԉ0v  9.tlul.1.mgr.70.gr.lagannaorWastsvo:HvorthannhefurveittafsjlfsdWum 9 aWstoWeWaupplUsingarsemhafaverulegaYUWinguviWaWupplUsabrothans,aWild  annarraaWbrotinueWannurbrot.i(m1݌vv Ќ  "i(m"  0  0i(mxx 2Eh  b  .3  Ԉ0v  ViW9.tlul.1.mgr.74.gr.lagannabtist:eWaveitirafsjlfsdWumaWstoWeWa r upplUsingarsemhafaverulegaYUWinguviWaWupplUsabrothans,aWildannarraaW e= brotinueWannurbrot.i(mQ݌0vv Ќ   (j886c"i(m"  i(m2j  2  .3  Ԉ0    &  LgumgjaldYrotaskiptio.fl.,nr.21/1991,meWsWaribreytingum:0staWorWanna?emb  ttisrstakssaks;knara 1.mlsl.84.gr.lagannakemur:hraWssaks;knara.'<i(m͜݌ Ќ  "i(m"  i(m|2j  3  .3  Ԉ0    LgumvirWisaukaskatt,nr.50/1988,meWsWaribreytingum:0staWorWanna?embtti i srstakssaks;knara 3.mlsl.5.mgr.26.gr.lagannakemur:hraWssaks;knara;og \4 staWorWanna?embttissrstakssaks;knara 7.mgr.41.gr.lagannakemur:hraWssak ' s;knara.i(m|݌ Ќ  "i(m"  i(mݠ2j  4  .3  Ԉ0    Lgumb;khald,nr.145/1994,meWsWaribreytingum:0staWorWanna?Embttisrstaks  saks;knara 1.mlsl.1.mgr.41.gr.lagannakemur:_HraWssaks;knari_;ogstaWorW `  anna?embttissrstakssaks;knara 4.mgr.smugreinarkemur:hraWssaks;knara.i(mݠ ݌S+! Ќ  "i(m"  i(m@2j  5  .3  Ԉ0    LgumstaWgreiWsluskattsfjrmagnstekjur,nr.94/1996,meWsWaribreytingum:0 " staWorWanna?Embttisrstakssaks;knara 1.mlsl.4.mgr.20.gr.lagannakemur: # _HraWssaks;knari_.i(m@m݌ $ Ќ  "i(m"  i(mJ2j  6  .3  Ԉ0    & a LgumopinberteftirlitmeWfjrmlastarfsemi,nr.87/1998,meWsWaribreytingum:0 !W% staWorWanna?embttissrstakssaks;knara 2.mgr.16.gr.alagannakemur:hraWs J""& saks;knara.'a!i(mJw݌#' Ќ  "i(m"  i(mL2j  7  .3  Ԉ0    Lgumtekjuskatt,nr.90/2003,meWsWaribreytingum:0staWorWanna?embttisrstaks #( saks;knara 3.mgr.97.gr.lagannakemur:hraWssaks;knara.i(mLy݌$ ) Ќ  "i(m"  i(m2j  8  .3  Ԉ0    #eeggLgumrsreikninga,nr.3/2006,meWsWaribreytingum:0staWorWanna?Embttisrstaks v%N!* saks;knara 1.mlsl.1.mgr.126.gr.lagannakemur:_HraWssaks;knari_;ogstaWorW A&"+ anna?embttissrstakssaks;knara 7.mgr.smugreinarkemur:hraWssaks;knara.#ggeei(m#݌ '", Ќ  "i(m"  i(m2j  9  .3  Ԉ0     '#-   '#-   '#-  #dgg  @AthugasemdirviWlagafrumvarpYetta.#ggd ( Ѭ I.0  Inngangur.    FrumvarpYettaersamiWvegum_rttarfarsnefndar_ԀaWfrumkvWid;msmlarWherra,m.a.  grundvelli_minnisblaWs_Ԁ_stUrih;ps_ԀinnanrkisrWuneytisinsumm;tun_rttarryggistlunar_ a og_vinnuh;ps_ԀumframtWarskipan_kruvalds_ԀenhonumeigastiSigrWurJ.FriWj;nsd;ttir T, rkissaks;knari,HallaBergY;raBjrnsd;ttir,formaWur_lgreglustj;raflagsins_,J;nH.B.  Snorrason,formaWur_krendaflagsins_,ogBjrnL.BergssonhstarttarlgmaWur.SigurWur  T;masMagnsson,pr;fessorviWHsk;lannReykjavk,vanndrgaWfrumvarpinuogat   hugasemdumviWYaWsamrWiviWEirkT;masson_hstarttard;mara_,RagnheiWiHarWar  X d;tturhraWsd;maraogStefnMStefnssonpr;fessorafhlfu_rttarfarsnefndar_Ԁogstarfs K #  menninnanrkisrWuneytisins.      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Ranns;knbrotumstarfsmannalgreglu. {    0frumvarpinuergertrWfyriraWYaWverkefnirkissaks;knara,skv.35.gr.lgreglulaga, nF nr.90/1996,aWstUraranns;knumkrumvegnameintrarrefsiverWrarhttsemistarfsmanna 9 lgregluverWifrttilhraWssaks;knara.kvarWanirhraWssaks;knaraslkummlumverWa  Ykranlegartilrkissaks;knarameWsamahttiogaWrarkvarWanirhraWssaks;knaraog  lgreglustj;ra.Ranns;knbrotumstarfsmannahraWssaks;knaraverWiY;framhjrkis r saks;knara. e=   skilegteraWmeWferWkvartanavegnastarfsaWferWalgreglusemekkifallaundirrefsi 0 verWahttsemiverWifundinnheppilegurfarvegureninnanrkisrWuneytiWhefurhafiWundir  bningaWYv.  4.  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Ranns;knogsaks;knskattabrota. !W%   nnurafYeimmegintillgumsemframkomuskUrsluinnanrkisrWherraumskipulag J""& ogtilhgunranns;knaogsaks;knarefnahagsbrotamlum,semlgWvarfyrirAlYingi143. #' lggjafarYingi2013!2014,sbr.Yingskjal549,283.ml,varaWstarfsemiskattranns;knar #( stj;rayrWifrWundirnUjaefnahagsbrotastofnun.StrWarhagkvmniogskyldleikiverkefna $ ) mlameWslkrisameiningu.SlksameiningYarfnasthinsvegarlengriundirbningsoger v%N!* YvgertrWfyrirYvYessufrumvarpiaWembttiskattranns;knarstj;rafariframmeW A&"+ ranns;knskattalagabrotaogskyldrabrotaenembttihraWssaks;knarafarimeWkruvald  '", YessummlaflokkiogannisteftiratvikumviWb;tarranns;kneinsoghingaWtil. '#- Ї  & , AthugasemdirviWeinstakargreinarfrumvarpsins. ( j"@ Um1.gr.    kvWinuerannarsvegartlaWaWtakaaflltvmliumYaWhlutverkrkissaks;knara  aWskerarumvaldmrk',(v"ԀhraWssaks;knaraoglgreglustj;ra.HinsvegarerkvWinutlaW a aWveitarkissaks;knarasvigrmtilaWfelahraWssaks;knarakruvaldmlumsemaWWru T, jfnuttuundirkruvaldlgreglustj;raogtilaWfelalgreglustj;rakruvaldmlum  semaWWrujfnuttuundirkruvaldhraWssaks;knara.  @ Um2.gr.  X   RttYykiraWhaggaekkiYvfyrirkomulagisemeralmennumhegningarlgumaWrW K #  herrakveWisaks;knvegnabrotakvWumX.kaflaog99.og101.gr.almennrahegn    ingarlagaogaWrkissaks;knarihfWislkml.SlkmlhafaveriWafarftWogekkistWa    tilaWtlaaWbreytingverWiYar.ErYettasamrmiviWgildandilgDanmrku.     kruvaldhinsnUjahraWssaks;knaraembttiser1.mgr.skilgreintmeWmjgsvipuWum wO  httiogkruvaldembttishraWssaks;knarattiaWverWa.X;erlgreglustj;rumfaliWaW B  hfWasakamlvegnanokkurrabrotatilviWb;tarYeimheimildum,svosembrotagegn148.    gr.efbrottengistbrotiYarsemlgreglustj;rihfWarml,Y.e.brotagegn206.gr.(vndis   kaupo.fl.),110.gr.a(birting,framleiWsla,salaogdreifingklmefni),219.gr.(lkams {  meiWingafgleysi)ogllumbrotumXXV.kafla(rumeiWingarogbrotgegnfriWhelgi nF einkalfs)almennrahegningarlaga.HraWssaks;knarimunhfWamlvegnaYeirraauWgunar 9 brotasemhannannastranns;knsamkvmtlgreglulgumeinsoggerterrWfyriraWYau  lgbreytistsamkvmtfrumvarpinu.    02.mgr.ermltfyrirumaWhraWssaks;knarihfWimlvegnabrotasemhannrannsakar r samkvmtlgreglulgumeinsogfrumvarpiWgerirrWfyriraWYauverWieftirbreytingar. e= FyrstogfremsterumaWrWaskatta-ogefnahagsbrotamlafUmsutagieneinnigbrotstarfs 0 mannalgregluogbrotgegnvaldstj;rninni.    XermltfyrirumYaW3.mgr.aWefhraWssaks;knarihfWarmlvegnabrotsgetihann  aWaukihfWaWmlvegnaannarrabrotasemtengjastYvbrotiY;ttYaWsekkitaliWupp23. i gr.EfhraWssaks;knarikUsaWhfWaekkimlvegnaslksfylgibrotsgeturlgreglustj;ri \4 viWkomandiumdmihfWaWmlvegnaYess. '   04.mgr.eraWfinnaundantekningufrYvfyrirkomulagiaWlgreglustj;rartakiaWeins  viWfyrirmlumfrrkissaks;knara.XessiundantekningaWeinsviWumYaumlsemlg  reglustj;rarhafasenthraWssaks;knaratilkvrWunarumsaks;knenslkumtilvikumgetur `  hraWssaks;knari,nmilligngurkissaks;knara,gefiWlgreglustj;rafyrirmli,semhonum S+! erskyltaWhlta,umfrekariranns;knmlsins,mltfyrirumframkvmdhennarogfylgst " meWhenni.Rkissaks;knariskerrumvaldmrkmillihraWssaks;knaraog&  lgreglustj;ra # aWYessuleytiefYrfer.'B2  $   0frumvarpinuerlgWtilsbreyting6.mgr.aWfresturrkissaks;knaratilaWleggjatil !W% viWhraWssaks;knaraaWhannhfWimlverWilengdurreinummnuWitvo.Nverandi J""& fresturhefurreynstskemmralagi. #'   nnurkvWigreinarinnarYarfnastekkiskUringaenYauhafaveriWlguWaWbreytingum #( tveggjaYrepakruvaldogsambrilegumkvWumumlgreglustj;ra24.gr.laganna. $ ) @ Um3.gr. A&"+   SamkvmtkvWinuerkruvaldlgreglustj;raframskilgreintmeWneikvWumhtti.  '", EkkierulagWartilefnislegarbreytingar24.gr.lagannaaWrarenYrsemleiWirafYvaW '#- horfiWerfrYriggjaYrepakruvaldienafYvleiWiraWrkissaks;knaritekurviWYvhlut ( verkisemtilst;WaWfelahraWssaks;knara.Xerfresturrkissaks;knaratilaWleggjafyrir  hraWssaks;knaraeWalgreglustj;raaWhfWamlskv.3.mgr.lengdurreinummnuWi  tvo. a @ Um4.gr.    LagtertilaW2.mgr.25.gr.verWibreyttYannigaWlagtverWivaldrkissaks;knarastaW  hraWssaks;knaraaWfelaWrumenhraWssaks;knaraoglglrWumstarfsmnnumhansaW   flytjamlhraWi.  X   XerlagttilaWvarahraWssaks;knaraverWibttviWupptalninguYeimsemrkissak K #  s;knarigeturfaliWaWflytjamlskv.4.mgr.25.gr.    @ Um5.gr.     LgWertilsbreyting3.mgr.26.gr.aWstaWhraWssaks;knaraverWiYaWrkissaks;kn wO  arisembregWistviWvanhfilgreglustj;raogtakikvrWunumaWfelahraWssaks;knara B  eWaWrumlgreglustj;raaWfarameWml.BregWastYarfviWvanhfilgreglustj;rahvort    semYaWkemurlj;sundirranns;knmlseWaviWkvrWunumhfWunsakamls.     XrefnislegubreytingarsemlagWarerutil4.og5.mgr.26.gr.erutilkomnarvegna {  YessaW;YarftYykiraWvanhfisaks;knara,semfermeWmlfyrird;mienhefurhvorkistUrt nF ranns;knmlseWahfWaWml,eigiaWleiWatilfrvsunarsakamlsfrekarent.d.vanhfi 9 d;maraeWaverjanda.XessstaWerlagttilaWrkissaks;knari,eWaeftiratvikumhraWs  saks;knariefhannhefurhfWaWml,annistYsjlfurflutningmlsinseWafeliWrumlg  hfummanniaWgeraYaW.SlkakvrWungtirkissaks;knari,eWaeftiratvikumhraWs r saks;knari,tekiWaWeiginfrumkvWieWaeftiraWd;marihefurkomistaWYeirriniWurstWu e= aWumvanhfiteljistveraaWrWa. 0 @ Um6.gr.    LagtertilaWhraWssaks;knaraoglglrWumstarfsmnnumhansverWibttinnupp i talningu2.mgr.38.gr.YeimsemgetakveWiWY;knuntilnefndsverjanda. \4 @ Um7.gr.    Breytingin2.mgr.40.gr.YarfnastekkiskUringa.  @ & , Um8.gr. S+!   LagtertilaWhraWssaks;knaraoglglrWumstarfsmnnumhansverWibttinnupp " talningu2.mgr.48.gr.YeimsemgetikveWiWY;knuntilnefndsrttargslumannsbrota # Yola.',SGB  $ @ Um9.gr. J""&   EinubreytingarnarsemlagWarerutil1.og3.mgr.49.gr.eruYraWYarsemhraWs #' saks;knaraertlaWaWannastlgreglustj;rnermltfyrirumaWYegarhannfarimeWrann #( s;knmlsskulikrfuumatbeinad;maraeWaumrlausngreiningsskv.2.mgr.102.gr. $ ) beinttilhraWsd;msReykjavk. v%N!*   A&"+ @uu& a  Um10.gr. (   EkkierumaWrWaefnislegabreytingu1.mgr.52.gr.enYarsemhraWssaks;knara  verWurfalinlgreglustj;rnafmrkuWum'a(EsviWumsamkvmtfrumvarpinuYykirrttaWtaka  framaWranns;knsakamlashndumlgreglu,undirstj;rnhraWssaks;knaraeWalg a reglustj;ra,nemaWruvsismltfyrirumlgum. T,   LagtertilaWsWastimlsliWur2.mgr.52.gr.fallibrottendaertarlegakveWiWum  verkaskiptingulgreglustj;rahvaWvarWarranns;knsakamlalgreglulgumogYykir  ;YarftaWvsatilYesssakamlalgum.     06.mgr.erlagttilaWfresturrkissaks;knaratilaWtakaafstWutilkrukvrWun  X lgregluskv.4.mgr.lengistreinummnuWiYrjmnuWienfresturYessihefurreynstof K #  skammur.XmbastviWtalsverWrifjlgunkrumlaafYessutaginifrumvarpiWframaW    ganga.      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'   LagttilaWkrandistalinnuppundanlgreglustj;ra1.og2.mgr.103.gr.MeW  krandaerttviWrkissaks;knara,hraWssaks;knaraoglgreglustj;raenhlutverkYeirra  semkrendaerm.a.aWleggjafyrird;marakrfurYarsematbeinad;maraYarftilaWgerWa `  ranns;knarstigiskv.1.mgr.102.gr.Xarsemlgreglustj;rifermrgumtilvikummeW S+! ranns;knmlsenhraWssaks;knaritekurkvrWunummlshfWunYykirrttaWtilgreina " lgreglustj;rasrstaklegaYessumkvWumtilaWtakaaflltvmliumaWlgreglustj;ri # hefurYaWhlutverkranns;knarstigiaWleggjafyrird;marakrfuumranns;knaraWgerWY;tt  $ hannhafiekkiheimildtilaWhfWamlvegnaviWkomandibrots. !W% @uuUm14.gr. #'   HvaWvarWarbreytingu2.mgr.104.gr.vsasttilathugasemdaviW13.gr.frumvarpsins. #( @uuUm15.gr. v%N!*   LagtertilaWhraWssaks;knaraverWibttinn5.mgr.146.gr.viWhliWlgreglustj;ra. A&"+    '", @uu&   Um16.gr. (   AfbreyttuhlutverkihraWssaks;knara'(0VfrumvarpinuleiWiraWnauWsynlegteraWgeraYr  breytingar147.gr.lagannaaWkvarWanirbWihraWssaks;knaraoglgreglustj;raumaW  fellamlniWurskv.145.gr.eWafallafrsaks;knskv.2.!4.mgr.146.gr.lagannaverWa a kranlegartilrkissaks;knara.AfYessaribreytinguleiWirjafnframtaW3.mgr.147.gr.verWur T, ;YrfogerlagttilaWhnfallibrott.    SbreytingerjafnframtlgWtil147.gr.aWhraWssaks;knaraoglgreglustj;rumverWi  gertaWrkstyWjakvarWanirsnarskv.1.mgr.stuttumli,efYesser;skaW.Xessaribreyt   inguertlaWaWstuWlaaWvandaWrimlsmeWferWogtreystaYarmeWrttarryggiborgaranna.  X Xlengiststmisemrkissaks;knarihefurtilaWtakaafstWu,skv.2.og4.mgr.rtveimur K #  mnuWumYrj.    Ѐ@uuUm17.gr.     0samrmiviWnnurkvWifrumvarpsinserlagttilaWrkissaks;knarifiYaWhlutverk wO  semhraWssaks;knaravartlaWskv.4.mgr.149.gr.lagannaogaukYesserlagttilaWfrestur B  ssemrkissaks;knarihefurtilaWtakakvrWunsamkvmtkvWinulengistreinum    mnuWitvo.   @uuUm18.gr. nF   BreytingarkvWunumerutilkomnarvegnaYessnUjahlutverkshraWssaks;knaraaW 9 stUraranns;knsakamlaafmrkuWumsviWum,svoogbreytingutveggjaYrepakruvald.  kvWiWYarfnastekkifrekariskUringa.  @uuUm19.gr. e=   0frumvarpinuerlagttilaWumfullnustusektasemlgreglahefurkveWiWskv.1.mgr. 0 148.gr.og1.mgr.149.gr.lagannaverWieingnguvsaWtillagaumfullnusturefsingaenYar  eraWfinnamargvslegkvWiuminnheimtustj;rnvaldssekta,m.a.umfullnustuslkrasekta  meWfjrnmi. i @uuUm20.gr. '   Breytingin3.mgr.163.gr.stafarafbreytingutveggjaYrepakruvaldogYarfnastekki  frekariskUringa.  @uu& , Um21.gr. S+!   NifrumvarpiWframaWgangaerekkilengurYrfkvWitilbrWabirgWaVIIenYaW " hefurveriWgildifr1.janar2009ogmltfyrirumskipankruvaldsYvbrWabirgWa # standisemskapaWistviWfrestunstofnunembttishraWssaks;knara.',S?a  $ @uuUm22.gr. J""&   kvWiWYarfnastekkiskUringa. #' @uuUm23.gr. $ )   025.gr.frumvarpsinserlagttilaWhraWssaks;knariannistm;ttkutilkynningagrund v%N!* vellilagaumaWgerWirgegnpeningaYvttiogfjrmgnunhryWjuverkastaWrkislgreglu A&"+ stj;ra.XverlagttilaWa-liWur2.mgr.5.gr.fallibrott.  '",  '#- @uuUm24.gr. (   LagtertilaW9.mgr.6.gr.lagannaverWitekinaflltvmliumaWhraWssaks;knarifari  meWlgreglustj;rnsnuverksviWiogfariaukYessmeWkruvald,almennarheimildir  lgreglustj;rasamkvmtlgreglulgumoglgumummeWferWsakamla.LagakvWium a lgreglustj;raverWaYvalmenntskilinYannigaWYautakieinnigtilhraWssaks;knaranema T, srkvWieigiviWumhann.  @uuUm25.gr.     LagWarerutilnokkrarbreytingar8.gr.lgreglulaga,einsogkvWinuvarbreyttmeW  X 4.gr.laganr.51/2014enYrbreytingartakagildi1.janar2015. K #    LagtertilaWsamrmaorWalag1.mgr.8.gr.lgreglulagaog1.mgr.52.gr.lagaum    meWferWsakamla,einsoglagtertilaWYaWverWiskv.10.gr.frumvarpsYessa.Ekkierum    efnislegabreytinguaWrWakvWinuentekinaflltvmliumaWlgreglanannistrann   s;knbrotaundirstj;rnyfirmannsviWkomandiembttis,Y.e.hraWssaks;knaraeWalgreglu wO  stj;ra.EnnfremurerlagttilaW1.mgr.8.gr.verWibttviWtilvsuntil2.mgr.semfjallar B  umYaubrotsemhraWssaks;knariannastranns;kn.XerulagWartilminnihttarorWalags    breytingarsWastamlsliW1.mgr.     MltfyrirumYaubrotsemlagtertilaWhraWssaks;knariannistranns;knskv.2.mgr. {  8.gr.EfnikvWisinseraWmestus;tt1.gr.ngildandilagaumembttisrstakssak nF s;knara,nr.135/2008,meWsWaribreytingum.0samrmiviWmarkmiWfrumvarpsinshefur 9 1.mlsl.YeirrargreinarY;veriWfelldurbrottenhanntengdistupphafleguhlutverkiembttis  srstakssaks;knara.HraWssaks;knarimunskv.2.mgr.8.gr.lgreglulagaannastranns;kn  skatta-ogefnahagsbrota,Y.m.t.alvarlegrabrotagegn128.gr.,129.gr.,179.gr.,247.!251. r gr.,253.gr.,254.gr.,262.gr.,264.gr.og264.gr.aalmennrahegningarlaga,ogeruYau e= afmrkuWmeWsvipuWumhttioglgumumembttisrstakssaks;knaraenYettaerunr 0 smuverkefniogefnahagsbrotadeildrkislgreglustj;raannaWistumrabil.Jafnframter  hraWssaks;knaratlaWaWrannsakabrotgegnXII.kaflaalmennrahegningarlagaenYaWeru  brotgegnvaldstj;rninni.XYykirrttaWtakaaftvmliumYaWaWhraWssaks;knarigeti i rannsakaWnnurbrotefYautengjastYeimbrotumsemhannskalrannsaka.Jafnframterlagt \4 tilaWrkissaks;knarigetifaliWhraWssaks;knaraaWannastranns;knannarrabrota. '   LagtertilaWmeW3.mgr.8.gr.verWiYaWverkefnirkislgreglustj;raaWannastm;ttku  tilkynningagrundvellilagaumvarnirgegnpeningaYvttiogfjrmgnunhryWjuverkafrt  tilhraWssaks;knara.EinsogframkemuralmennumathugasemdummeWfrumvarpinuYykir `  YettaverkefnieigamestasamstWumeWranns;knumefnahagsbrotaY;tttilkynningarnargeti S+! tengstverkefnumrkislgreglustj;raogannarralgregluembtta. "   LagtertilaW4.mgr.8.gr.verWikveWiWumaWhraWssaks;knariskulivinnaaWendur # heimtogupptku;lgmtsvinningsafhverskynsrefsiverWrihttsemitengslumviWlg  $ regluranns;knirhvarsemYreruframkvmdar.UmeraWrWanUmlilgumogerYv !W% tlaWaWstuWlaaWYvaWYessumikilvgaverkefniverWibetursinntenWurogverWifastur J""& liWurranns;knallrahagnaWarbrota,Y.m.t.skattsvika,brotagegnalmannatryggingakerfinu #' oghverskynsskipulagWrarbrotastarfsemi.Mikilvgter,meWtillititilsj;narmiWaumvarn #( aWarhrifogYessgrundvallaratriWisaWglpireigiekkiaWborgasig,aWunniWsmarkvisst $ ) aWendurheimt;lgmtsvinningsbrota.NauWsynlegteraWbyggjauppsrfrWiYekkingu v%N!* YessisviWihjembttihraWssaks;knara. 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