WPC+ =Yl+' L>0؀價L VuB?$5ԻC) eҌZLu  DB)B6G[ \-nYY:i- F_Ab3HꑷO  ,? "9,,/7z^}_Ozex6~o)21fQ]h㇙ mw4^ -9ZH 0( B-Z 0lQ 0Dfa D-(D@ l;vo>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>NFFFFF 1HH 0 0 0 0u## 0wY$Y$ 0$$ 0m%m% 1u2&2&2&2& B&&&&$&&&&&&&&&&&& 72'''' 1(((((((((((((((((((( A(U:f)f)f)f)M))))D))))))(*&d9 Z6Times New Roman RegularX(y$,..,*TRW6&A4W6&A4 6&A4 6&A4T ? **0?vvbX0#ggdd  8*dd8ISUS,.     ^^` Adobe PDF0W:\WP2000\SKJRI~IZ.WPTW:\WP2000\SkjritunY2k-nytt.wptUq[Krirs?gTL3|x8DocumentManagement::ModifiedBooleanTRUE($)Hairline d8DocumentManagement::ModifiedBooleanTRUE(%2T$ y!,..,X+XXXTRW6&A4X3' Letter 6&A43'LetterT ? 'XX+0?vvbX0#ggdd  8'dd8ISUS,.     ^^`   '  0  0  (#$  0  hTABLE A)!dxdx  aq',..,X+XXX? 'XX+0?vvbX0#ggdd  ISUS,.   _Ԁ  1  y_WPCo?Q!513%)+ .-"" ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3q$ y!,..,X+XXXTRW6&A4X3' Letter 6&A43'LetterT ? 'XX+0?vvbX0#ggdd  8'dd8ISUS,.     ^^`   ݀Level 1Level 2Level 3Level 4Level 5(3q$ y!,..,X+XXXTRW6&A4X3' Letter 6&A43'LetterT ? 'XX+0?vvbX0#ggdd  8'dd8ISUS,.     ^^`   (3? Ҁ y!,..,X+XXXTRW6&A4X3' Letter 6&A43'LetterT ? 'XX+0?vvbX0#ggdd  8'dd8ISUS,.     ^^`   _>?  _ikmo(%03q  %148.lggjafarYing2017!2018.3PrentaWupp. ( Xingskjal1020"423.ml.QQ8^*\' ViWb;t.'\^*Ԉ   2.umrWa.     i'  NefndarlitmeWbreytingartillgu#' i#   !  umfrumvarptillagaumbreytinguUmsumlagakvWumumskatta   oggjld(hlutabrfakaup,skuldajfnun,lagningo.fl.).   X Frefnahags-ogviWskiptanefnd.      NefndinhefurfjallaWummliWogfengiWsinnfundIngibjrguHelguHelgad;tturog   SteinarrnSteinarssonfrfjrmla-ogefnahagsrWuneyti,ElnulmuArthursd;tturog wO  IngvarJ.Rgnvaldssonfrrkisskattstj;ra,BergY;ruHalld;rsd;tturfrSamtkumatvinnu B  lfsinsogSigurWHannessonfrSamtkumiWnaWarins.      MeWfrumvarpiYessuerulagWartilbreytingarUmsumkvWumsemsnertaskattaog   gjldttalagablkum.LtabreytingarnaraWrUmkunskilyrWafyrirnUtinguskattafslttar {  tengslumviWhlutabrfakaupviWtilteknaraWstWur,sbr.1.tlul.B-liWar1.mgr.30.gr.laga nF umtekjuskatt,nr.90/2003,setningureglnaumskattalegarvilnanirskv.65.gr.lagaum 9 tekjuskatt,rafrnumsamskiptumografrnnibirtingulagningar,orWalagiumtekjuraft  leigubWarhsnWisogskuldajfnunendurgreiWslukrafnaviWvangoldnaskattaoggjld.  AukYesserulagWartilbreytingardagsetningumUmissagjald-oglagningardagasemeru r nauWsynlegarvegnaflUtingarlagninguopinberragjaldarinu2018. e=  Skattafsltturvegnahlutabrfakaupa.     MeW1.gr.frumvarpsinserulagWartilbreytingar1.tlul.B-liWar1.mgr.30.gr.lagaum  tekjuskattsemkveWurumheimildtilfrdrttarfrtekjuskattsstofnieinstaklingssemtiler i kominnvegnahlutafjrkaupaaWnnartilgreindumskilyrWumuppfylltum.BreytinginlUtur \4 aWslkunYeirraskilyrWasemvarWatengsleinstaklingsogYessflagssemhannfjrfestir ' ogtakmrkunYeirriskylduaWskilyrWinskuliuppfylltkveWinntmaeftiraWhlutafjr  aukningsrstaW.    NefndinnihafaboristbendingarumaWtilefnisutilfrekaribreytingakvWi1.tlul. `  B-liWar1.mgr.30.gr.tekjuskattslagaenlagWarerutilYessufrumvarpi.Nefndinleggurtil S+! aWbeWiWverWimeWbreytingarkvWinuaWsinniogbeinirYvtilrWuneytisinsaWframfari " tarlegriendurskoWunkvWinuYarsemtekiWverWitillittilYeirrasj;narmiWasemfram # hafakomiW.TillgurrWuneytisinskomiframviWupphaf149.lggjafarYings.  $  Reglurumvilnunskv.65.gr.tekjuskattslaga.  J""&   03.gr.frumvarpsinserlagttilaW3.mgr.65.gr.tekjuskattslagaverWikveWiWumaW #' rkisskattstj;risetjireglurumskilyrWivilnunarsamkvmtgreininnistaWheimildarrW #( herratilsetningarreglugerWarYarum.Rkisskattstj;rigefireglurnartupphafihversrs $ ) aWfenginnistaWfestingurWherra.EmbttiWkomYeimsj;narmiWumframfriviWnefndina v%N!* aWekkivriYrfaWkveWaumstaWfestingurWherrareglunumnaWYryrWusettar A&"+ upphafihversrs,ngjanlegtvriaWrkisskattstj;ravrifaliWaWsetjaogbirtareglurnar.  '", NefndinleitaWiviWbragWarWuneytisinsviWbreytingartillgurkisskattstj;ra.BentirWu '#- neytiWaWvilnanirtileinstaklingagtuleitttilumtalsverWrabreytingatekjuskattsstofni (z$. YeirrasemhlutttuogYarmeWskattalkkana.YaWhefWiveriWbentaW;eWlilegtvri, m)E%/ ogjafnvelstj;rnarskrrbrot,aWfjrmlarWherrahefWiekkisettreglugerWYaraWltandieWa 8*&0 hefWiekkiaWkomuaWsetningureglnannasembeittvri.XessirklgjuaWbakitillgu +&1 frumvarpsins.NefndinleggurtilaW3.gr.frumvarpsinsstandi;breyttenbendirmikilvgi +'2) %  y_   YessaWkrafanumstaWfestingurWherrareglunumYyngitgfuYeirraekkiYannigaWhn ( dragistlanginn.   BtleigabWarhsnWis.  a   04.gr.frumvarpsinserulagWartilbreytingarYvhvernigvsaWertilleiguhsnWis3. T, mlsl.3.mgr.66.gr.tekjuskattslagaogerbreytingintilsamrmisviWbreytingarsemgerWar  vorua-liW1.mgr.58.gr.aoga-liW5.tlul.70.gr.lagannasWastaYingi.Breytinginkom  tilumrWufundinefndarinnarmeWfulltrumrkisskattstj;raYarsemsammlstvarumaW   heppilegravriaWkvWinuyrWibWitekiWframaWhsnWivritlaWtilbsetuleigj  X andaogaWYaWflliundirhsaleigulg,endavrimarkmiWiWaWgreinahsnWiskamm K #  tmaleigufrhsnWilangtmaleigu.LeggurnefndintilbreytingukvWinuaWYessu    leyti.     Breytingarlagningardegi.  wO    SemfyrrgreinirltanokkrarafgreinumfrumvarpsinsaWbreytinguUmsumdagsetn B  ingumtengslumviWlagninguskattaoggjalda.0greinargerWfrumvarpsinsumYettaatriWi    segiraWundanfariWhafilagningeinstaklingafariWframlokjnrhvertogkrufrestur   veriWtveirmnuWirenlagninglgaWilafariWframlokokt;ber.Tmasetningarlokum {  lagningarhafifrupphafirWistafskortitknilegrigetutilaWvinnalagninguna nF skemmritma.MeWrumtkniframfrumsnunntaWleggjannastfullbinskattframtl 9 fyrirallanYorraframteljendaogYvssvigrmtilaWstyttaYanntmasemtlaWurertilskila  skattframtlumumtalsvert,semt.d.sheppilegtvegnasamantektarYj;WhagsstrWum.  ErYvlagttilaWlagningardegiverWiflUttogaWsamhliWaYvverWikrufresturlengdur.0 r 14.gr.frumvarpsinsumgjalddagatryggingagjaldsvegnalaunaoghlunnindasemundan e= YeginerustaWgreiWsluerranglegatilgreintaWgjalddagieinstaklingaverWi1.jl,Yarsem 0 tluninvaraWhannyrWi1.jntilsamrmisviWmeginstefnubreytinganna.Leggurnefndin  YvtilleiWrttingudagsetningunni.    AWframangreinduvirtuleggurnefndintilaWfrumvarpiWverWi samYykkt meWeftirfarandi i   BREYTINGU: ' #"i0J"  i0J#2%  1  .3  Ԉ0    1.gr.fallibrott.i0J#)$݌ Ќ  "i0J"  i0J$2%  2  .3  Ԉ0    0staWorWanna?semfellurundirhsaleigulg 4.gr.komi:semnUttertilbsetu `  leigjandaogfellurundirhsaleigulg.i0J$%݌S+! Ќ  "i0J"  i0Ji&2%  3  .3  Ԉ0    0staWdagsetningarinnar?1.jl 14.gr.komi:1.jn.i0Ji&&݌" Ќ  "i0J"  i0J'2%  4  .3  Ԉ0    vr$j~1P p]@@@5,"" d o?E$P P k2.mgr.19.gr.falli_brott.i0J''݌# Ќ    :lafur0sleifsson,heyrnarfulltrinefndinni,styWurYettanefndarlit. !W%   AlYingi,28.ma2018. #' )*ddd Xdd Xdd X>>,", ", "+  3)#(# m3:liBjrnKrason, M$% ) form.,frsm. 5+% *##$$ 5XorsteinnVglundsson. 5+M$% +##$$ 5BrynjarNelsson. C9M$% , m ##$$ mCBryndsHaraldsd;ttir. 5+&"-##$$ 5BjrnLevGunnarsson. 5+&".##$$ 5OddnUG.HarWard;ttir. C9&"/ m ##$$ mC:lafurX;rGunnarsson. 5+($0##$$ 5SigmundurDavWGunnlaugsson. 5+($1##$$ 5LneikAnnaSvarsd;ttir./%#($2 m  ##$$ /