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K|    K|  2.gr.K|B݌ {  Ќ     eftirorWinu?_skatteftirlits_ 1.mlsl.2.mgr.94.gr.lagannakemur:oginnheimtu,Y.m.t. nF kyrrsetningar. 9 K|    K|   3.gr.K| ݌  Ќ     2.mlsl.5.mgr.96.gr.lagannaorWastsvo:UpplUsingarumskattbreytingarskalsenda r Wruminnheimtumnnumrkissj;WsviWuppkvaWningurskurWar. e= K|    K|   4.gr.K|  ݌  Ќ     5.mlsl.1.mgr.98.gr.lagannaorWastsvo:Xskalrkisskattstj;riupplUsaaWrainn  heimtumennrkissj;WsumniWurstWurlagningareinstakaaWila. i K|    K|s   5.gr.K|s ݌ ' Ќ     5.mlsl.1.mgr.99.gr.lagannaorWastsvo:JafnframtskalupplUsaaWrainnheimtumenn  rkissj;WsumfjrhWirskattbreytinga.  K|    K|   6.gr.K| ݌ S+! Ќ     EftirfarandibreytingarverWa1.mgr.111.gr.laganna: "  (g00_ikmo"i0J"  i0J:2g  a  .3  Ԉ0    0staW1.mlsl.komatveirnUirmlsliWir,svohlj;Wandi:SkattarlagWirsamkvmtlgum # Yessumrennarkissj;Wogannastinnheimtumennrkissj;WsinnheimtuYeirra.Inn  $ heimtumennrkissj;Wserurkisskattstj;riumdmisUslumannshfuWborgarsvWinu !W% ensUslumennWrumumdmum,sbr.Y;2.!4.mgr.YessarargreinarogkvWilagaum J""& staWgreiWsluopinberragjalda.i0J:g݌#' Ќ  "i0J"  i0J-2g  b  .3  Ԉ0    0staWorWanna?tollstj;ra og?tollstj;ri 2.mlsl.kemur:rkisskattstj;ra;og:rkis #( skattstj;ri.i0J-Z݌$ ) Ќ  "i0J"  i0J2g  c  .3  Ԉ0    0staWorWsins?tollstj;ri 2.mlsl.1.tlul.og?Tollstj;ra 2.mlsl.2.tlul.kemur: v%N!* rkisskattstj;ri;og:Rkisskattstj;ra.i0J݌A&"+     '", _K|    K|s  &   7.gr.K|s݌ ( Ќ     EftirfarandibreytingarverWa7.mgr.113.gr.laganna:'(  ! !"i0J"  i0J2g  a  .3  Ԉ0    0staWorWsins?Tollstj;ri 1.mlsl.og?tollstj;ra 2.mlsl.kemur:Rkisskattstj;ri;  og:rkisskattstj;ra.i0J݌a Ќ  "i0J"  i0J/2g  b  .3  Ԉ0    3.mlsl.fellurbrott.i0J/\݌T, Ќ  O|    O|$  II.KAFLIO|$K݌  Ќ   N     N  BreytinglgumumstaWgreiWsluopinberragjalda,nr.45/1987,   meWsWaribreytingum.N݌  X Ќ    K|    K|  8.gr.K|݌ K #  Ќ     undanorWinu?innheimtumnnum 2.mlsl.3.mgr.24.gr.lagannakemur:Wrum.    K|    K|  9.gr.K|݌   Ќ     eftirorWinu?skatteftirlits 1.mlsl.2.mgr.25.gr.lagannakemur:oginnheimtu,Y.m.t. wO  kyrrsetningar. B  K|    K|  10.gr.K|?݌   Ќ     EftirfarandibreytingarverWa2.mgr.31.gr.alaganna: {  ! !"i0J"  i0J)2g  a  .3  Ԉ0    0staWorWsins?Tollstj;ri 1.mlsl.og?tollstj;ra 2.mlsl.kemur:Rkisskattstj;ri; nF og:rkisskattstj;ra.i0J)V݌9 Ќ  "i0J"  i0J2g  b  .3  Ԉ0    3.mlsl.fellurbrott.i0J݌ Ќ  O|    O|   III.KAFLIO| ݌ r Ќ   N     N7!  BreytinglgumumstaWgreiWsluskattsfjrmagnstekjur,nr.94/1996, e= meWsWaribreytingum.N7!a!݌ 0 Ќ    K|    K|G"  11.gr.K|G"n"݌  Ќ     0staWorWsins?innheimtumanna 2.mgr.8.gr.lagannakemur:innheimtumanns.  K|    K|Y#  12.gr.K|Y##݌ \4 Ќ     undanorWinu?innheimtumnnum 2.mlsl.1.mgr.14.gr.lagannakemur:Wrum. ' K|    K|n$  13.gr.K|n$$݌  Ќ     eftirorWinu?skatteftirlits 1.mlsl.2.mgr.15.gr.lagannakemur:oginnheimtu,Y.m.t. `  kyrrsetningar. S+! K|    K|%  14.gr.K|%%݌ # Ќ     0staWorWanna?InnheimtumaWurrkissj;Wsskal og?hannhefur 1.mlsl.3.mgr.18.  $ gr.lagannakemur:AWririnnheimtumennrkissj;Wsskulu;og:Yeirhafa. !W% K|    K|D'  15.gr.K|D'k'݌ #' Ќ     EftirfarandibreytingarverWa2.mgr.20.gr.alaganna: #( ! !"i0J"  i0JU(2g  a  .3  Ԉ0    0staWorWsins?Tollstj;ri 1.mlsl.og?tollstj;ra 2.mlsl.kemur:Rkisskattstj;ri; $ ) og:rkisskattstj;ra.i0JU((݌v%N!* Ќ  "i0J"  i0J)2g  b  .3  Ԉ0    3.mlsl.fellurbrott.i0J)*݌A&"+     '", O|    O|*  &   IV.KAFLIO|*+݌ ( Ќ   N     N+  Breytinglgumumskattlagningukolvetnisvinnslu,nr.109/2011,  meWsWaribreytingum.N++݌  Ќ    K|    K|,  16.gr.K|,,݌ a Ќ     0staWorWanna?innheimtumannsrkissj;Ws 1.mlsl.2.mgr.7.gr.lagannakemur:rkis T, skattstj;ra.'(2+  K|    K|-  17.gr.K|-.݌   Ќ     EftirfarandibreytingarverWa1.mgr.21.gr.laganna:  X ! !"i0J"  i0J/2g  a  .3  Ԉ0    eftirorWunum?lagWir 1.mlsl.kemur:oginnheimtir.i0J/3/݌K #  Ќ  "i0J"  i0J.02g  b  .3  Ԉ0    2.mlsl.fellurbrott.i0J.0[0݌   Ќ  O|    O|#1  V.KAFLIO|#1J1݌   Ќ   N     N1  Breytinglgumumaukatekjurrkissj;Ws,nr.88/1991,meWsWaribreytingum.N11݌ wO  Ќ    K|    K|2  18.gr.K|22݌ B  Ќ     0staWorWsins?sUslumenn 1.mlsl.2.mgr.19.gr.lagannakemur:innheimtumennrkis    sj;Ws.   O|    O|3  VI.KAFLIO|3 4݌ nF Ќ   N     Nv4  Breytinglgumumtryggingagjald,nr.113/1990,meWsWaribreytingum.Nv44݌ 9 Ќ    K|    K|U5  19.gr.K|U5|5݌  Ќ     OrWin?Reykjavktollstj;ra 2.mgr.10.gr.lagannafallabrott.  O|    O|Z6  VII.KAFLIO|Z66݌ e= Ќ   N     N6  BreytinglgumumvirWisaukaskatt,nr.50/1988,meWsWaribreytingum.N67݌ 0 Ќ    K|    K|7  20.gr.K|77݌  Ќ     0staWorWanna?innheimtumanniogskattgreiWanda 4.mlsl.2.mgr.25.gr.laganna  kemur:skattgreiWandaogviWkomandiinnheimtumannirkissj;Ws. i K|    K|L9  21.gr.K|L9s9݌ ' Ќ     eftirorWinu?skatteftirlits 1.mlsl.3.mgr.38.gr.lagannakemur:oginnheimtu,Y.m.t.  kyrrsetningar.  K|    K|:  22.gr.K|::݌ S+! Ќ     EftirfarandibreytingarverWa2.mgr.41.gr.alaganna: " ! !"i0J"  i0J;2g  a  .3  Ԉ0    0staWorWsins?Tollstj;ri 1.mlsl.og?tollstj;ra 2.mlsl.kemur:Rkisskattstj;ri; # og:rkisskattstj;ra.i0J;;݌ $ Ќ  "i0J"  i0J&=2g  b  .3  Ԉ0    3.mlsl.fellurbrott.i0J&=S=݌!W% Ќ  K|    K|>  23.gr.K|>B>݌ #' Ќ     0staWorWanna?rkisskattstj;ri,skattranns;knarstj;rirkisins,yfirskattanefndoginn #( heimtumennrkissj;Ws 1.mlsl.47.gr.lagannakemur:rkisskattstj;riogaWririnnheimtu $ ) mennrkissj;Ws,skattranns;knarstj;rirkisinsogyfirskattanefnd. v%N!*   A&"+ O|    O|B@  & ,  VIII.KAFLIO|B@i@݌ ( Ќ   N     N@  BreytinglgumumfjrsUsluskatt,nr.165/2011,meWsWaribreytingum.N@A݌  Ќ    K|    K|A  24.gr.K|AA݌  Ќ     OrWin?Reykjavktollstj;ra 2.mgr.8.gr.lagannafallabrott.',(@ a K|    K|B  25.gr.K|BC݌  Ќ     0staWorWsins?innheimtumanns 2.mlsl.1.mgr.11.gr.lagannakemur:annarrainn  heimtumannarkissj;Ws.   O|    O|4D  IX.KAFLIO|4D[D݌ K #  Ќ   N     ND  BreytinglgumumerfWafjrskatt,nr.14/2004,meWsWaribreytingum.NDD݌    Ќ    K|    K|E  26.gr.K|EE݌    Ќ     0staWorWsins?tollstj;ri 1.mlsl.1.mgr.14.gr.lagannakemur:rkisskattstj;ri.   O|    O|F  X.KAFLIO|FF݌ B  Ќ   N     N]G  Breytingtollalgum,nr.88/2005,meWsWaribreytingum.N]GG݌    Ќ    K|    K|.H  27.gr.K|.HUH݌   Ќ     EftirfarandibreytingarverWa122.gr.laganna: {  ! !"i0J"  i0J6I2g  a  .3  Ԉ0    0staWorWsins?Tollstj;ra 1.mlsl.3.mgr.og?tollstj;ra 2.mlsl.3.mgr.kemur: nF Rkisskattstj;ra;og:rkisskattstj;ra.i0J6IcI݌9 Ќ  "i0J"  i0JJ2g  b  .3  Ԉ0    0staWorWsins?tollstj;ra eliW4.mgr.kemur:rkisskattstj;ra.i0JJJ݌ Ќ  "i0J"  i0JL2g  c  .3  Ԉ0    0staWorWsins?tollstj;ra 1.og2.mlsl.5.mgr.kemur:rkisskattstj;ra.i0JL0L݌ Ќ  K|    K|DM  28.gr.K|DMkM݌ e= Ќ     0staWorWsins?Tollstj;ri 1.mlsl.1.mgr.123.gr.lagannaog?tollstj;ra 2.mlsl.1. 0 mgr.smugreinarkemur:Rkisskattstj;ri;og:rkisskattstj;ra.  K|    K|N  29.gr.K|NN݌ i Ќ     0staWorWsins?tollstj;ra 1.mgr.126.gr.laganna,?Tollstj;ri 2.mgr.smugreinarog \4 ?Tollstj;ra 3.mgr.smugreinarkemur:rkisskattstj;ra;Rkisskattstj;ri;og:Rkis ' skattstj;ra.  K|    K|P  30.gr.K|PP݌ `  Ќ     eftirorWinu?Tollstj;ra 1.mgr.131.gr.lagannakemur:ogeftiratvikumrkis S+! skattstj;ra. " O|    O|Q  XI.KAFLIO|QQ݌  $ Ќ   N     NkR  Breytingbvrulgum,nr.99/1993,meWsWaribreytingum.NkRR݌ !W% Ќ    K|    K|=S  31.gr.K|=SdS݌ J""& Ќ     0staW2.mlsl.3.mgr.85.gr.AlagannakomatveirnUirmlsliWir,svohlj;Wandi:Tollstj;ri #' annastmeWferWums;knaumgreiWsluverWjfnunar.Rkisskattstj;riannastgreiWslu. #(   $ ) O|    O|T  &   XII.KAFLIO|T%U݌ ( Ќ   N     NU  Breytinglgumumvrugjaldafkutkjum,eldsneytio.fl.,nr.29/1993,  meWsWaribreytingum.NUU݌  Ќ    K|    K|V  32.gr.K|VV݌ a Ќ     0staWorWanna?kutkiso.fl.tilinnheimtumannsrkissj;WsYvumdmiYarsemYeir T, eruheimilisfastiroggreiWagjaldYaWsemYeimberaWstandaskil 2.mgr.18.gr.laganna  kemur:innlendrarframleiWslugjaldskyldumvrumtiltollstj;ra.'(DU  K|    K|X  33.gr.K|XX݌  X Ќ     EftirfarandibreytingarverWa2.mgr.25.gr.laganna: K #  ! !"i0J"  i0JY2g  a  .3  Ԉ0    OrWin?oginnheimtu fallabrott.i0JY Z݌   Ќ  "i0J"  i0JZ2g  b  .3  Ԉ0    ViWbtistnUrmlsliWur,svohlj;Wandi:Innheimtumennrkissj;Wsannastinnheimtu    vrugjalds.i0JZ[݌  Ќ  O|    O|K\  XIII.KAFLIO|K\r\݌ B  Ќ   N     N\  Breytinglgumumolugjaldogkl;metragjald,nr.87/2004,    meWsWaribreytingum.N\ ]݌   Ќ    K|    K|]  34.gr.K|] ^݌ {  Ќ     2.gr.lagannaorWastsvo: nF   Tollstj;riannastlagninguolugjaldsinnfluttagjaldskyldaolusemaWrirenskrWiraWil 9 arskv.3.gr.flytjatillandsins.Rkisskattstj;riannastlagninguolugjaldsskrWaaWilaskv.  3.gr.oginnlendagjaldskyldaframleiWslu.Rkisskattstj;riannastinnheimtuolugjaldsaf  gjaldskyldriolu. r K|    K|``  35.gr.K|```݌ 0 Ќ     OrWin?innheimtumanniog 4.mlsl.2.mgr.11.gr.lagannafallabrott.  O|    O|ga  XIV.KAFLIO|gaa݌ i Ќ   N     Na  BreytinglgumumbifreiWagjald,nr.39/1988,meWsWaribreytingum.Na&b݌ \4 Ќ    K|    K|b  36.gr.K|bc݌ ' Ќ     0staWorWsins?tollstj;rar 2.mlsl.1.mgr.6.gr.lagannaog?tollstj;rar 2.mgr.smu  greinarkemur:innheimtumennrkissj;Ws;og:rkisskattstj;ri.  O|    O|gd  XV.KAFLIO|gdd݌ S+! Ќ   N     Nd  Breytinglgumumgjaldaffengiogt;baki,nr.96/1995,meWsWaribreytingum.Nd%e݌ " Ќ    K|    K|e  37.gr.K|ef݌ # Ќ     0staWorWsins?tollstj;ri 4.mgr.5.gr.alagannakemur:rkisskattstj;ri.  $ K|    K|f  38.gr.K|f&g݌ J""& Ќ     0staWorWanna?tollstj;ranumReykjavk 3.mlsl.3.mgr.9.gr.lagannakemur:rkis #' skattstj;ra. #(   $ ) O|    O|bh  &   XVI.KAFLIO|bhh݌ ( Ќ   N     N i  BreytinglgumumumhverfisogauWlindaskatta,nr.129/2009,  meWsWaribreytingum.N i7i݌  Ќ    K|    K|j  39.gr.K|j9j݌ a Ќ     EftirfarandibreytingarverWa3.gr.laganna:'(h T, ! !"i0J"  i0J+k2g  a  .3  Ԉ0    OrWin?oginnheimtu 1.mgr.fallabrott.i0J+kXk݌ Ќ  "i0J"  i0J