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W W   @2  h  ڈ.3   0 W 0staWorWsins?vaxtagjldum 1.mlsl.2.mgr.CliWarkemur:90%vaxtagjalda.W W   @2   j  ڈ.3   0 W 0staWorWsins?tvfalt 3.og4.mlsl.2.mgr.CliWarkemur:80%.iW W   @ 2   l  ڈ.3   0 W 0staWfjrhWarinnar?438.000 2.mlsl.3.mgr.CliWarkemur:394.000.i4W W   @ 2   n  ڈ.3   0 W 0staWfjrhWarinnar?575.000 2.mlsl.3.mgr.CliWarkemur:518.000.4W W   @2  p  ڈ.3   0 W 0staWfjrhWarinnar?712.000 2.mlsl.3.mgr.CliWarkemur:641.000.W W   @2  r  ڈ.3   0 W 0staWfjrhWarinnar?2.965.000 3.mlsl.2.mgr.C-liWarkemur:3.054.000.W W   @2  t  ڈ.3   0 W 0staWfjrhWarinnar?4.915.000 4.mlsl.2.mgr.CliWarkemur:5.062.000.` W W  I@)^  11.gr.I<  ݈  72.gr.lagannaorWastsvo:  TekjuskatturlgaWilaskv.1.og2.tlul.1.mgr.2.gr.skalvera33%aftekjuskattsstofni,sbr.2.tlul.62.gr.  TekjuskatturlgaWilaskv.3.,4.og5.tlul.1.mgr.2.gr.skalvera41%aftekjuskattsstofni,sbr.2.tlul.62.gr.I@)^  12.gr.IM?  ݈  EftirfarandibreytingarverWa83.gr.laganna:  0staWfjrhWanna?3.412.000 og?9.550.000 kemur:3.514.000og9.837.000. 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W W   @2  d  ڈ.3   0 W OrWiW?skattranns;knarstj;ri 1.mlsl.2.mgr.fellurniWur.#  W W   @2  f  ڈ.3   0 W LokamlsliWur2.mgr.orWastsvo:Smuheimildirhefurskattranns;knarstj;rirkisinsvegna    ranns;knaskv.102.gr.A. W W   @2  h  ڈ.3   0 W 3.mgr.orWastsvo:O W W    0 W    0 SkattyfirvldhafaennfremurheimildirYrerumgetur2.mgr.YessarargreinargagnvartYeimaWilumsemekkieruframtalsskyldir. W W   @2   j  ڈ.3   0 W eftirorWinu?rkisskattstj;ri 1.mlsl.4.mgr.komaorWin:eWaskattranns;knarstj;ri   rkisins. W W   @ 2   l  ڈ.3   0 W 0staWorWsins?sakad;ms 1.mlsl.4.mgr.kemur:hraWsd;ms.{FW W  I@)^  16.gr.IX  ݈  5.mgr.96.gr.lagannaorWastsvo:  Hafiskattstj;rigrunumaWskattsvikhafiveriWframinskalhanntilkynnaYaWskattranns;knarstj;rarkisinssemkveWurumframhaldmlsins.I@)^  17.gr.IY[  ݈  ViW101.gr.lagannabtistnUmlsgreinerverWur4.mgr.ogorWastsvo:  Hafirkisskattstj;rigrunumaWskattsvikhafiveriWframinskalhanntilkynnaYaWskattranns;knarstj;rarkisinssemkveWurumframhaldmlsins.I@)^  18.gr.I^^  ݈  102.gr.laganna,samtfyrirsgn,orWastsvo:@%^ Skatteftirlit.  `+!   Skattstj;rarannastskatteftirlit,hversnuumdmi.Xhefurrkisskattstj;rihendiyfirstj;rnskatteftirlitsogskatteftirlitlandinullu.SkatteftirlitiWnrtileftirlitssamkvmtlgumYessumoglgumumaWraskattaoggjldsemerulgWafskattstj;rumeWaYeimfalinframkvmd.  Rkisskattstj;riskalfylgjastmeWeftirlitsstrfumskattstj;raogaflaupplUsingaumYau,leiWbeinaskattstj;rumumeftirlitsaWgerWirogveitaYeimupplUsingarumatvinnugreinar,atvinnuvegieWannuratriWisemYUWinguhafaviWskatteftirlit.HanngetureinnigfaliWskattstj;rumathugunhverjuYvatriWisemumergetiWYessarigrein.eyt  $ )    }        XegaraWgerWirrkisskattstj;rasamkvmtYessarigreingefatilefnitilendurkvrWunarskttumskalrkisskattstj;riannastendurkvrWunina,sbr.3.mgr.101.gr.,nemahannfelihanaskattstj;ra.I@)^  19.gr.Il  ݈  ViWlginbtistnUgreinerverWur102.gr.Alagannaog,samtfyrirsgn,orWastsvo:@ ^ Skattranns;knarstj;rirkisins,skattranns;knir.      Skattranns;knarstj;rirkisinsskalhafameWhndumranns;knirsamkvmtlgumYessumoglgumumaWraskattaoggjldsemerulgWafskattstj;rumeWaYeimfalinframkvmd.  Skattranns;knarstj;rirkisinsgeturaWeiginfrumkvWieWaeftirkruhafiWranns;knhverjuYvatriWiervarWarskattalagWasamkvmtlgumYessumeWaaWraskattaoggjld,sbr.1.mgr.Yessarargreinar.Hannskalannastranns;knirmlumsemtilhanservsaW,sbr.5.mgr.96.gr.og4.mgr.101.gr.  Skattranns;knarstj;rirkisinsskalviWranns;knsamkvmtYessarigreinhafaaWgangaWllumframtlumogskUrslumvrsluskattstj;raoggeturhannkrafistallraupplUsingaoggagnasemhanntelurYrffrskattstj;rumogrkisskattstj;raogaWilumsemumrWir94.gr.  Skattranns;knarstj;rarkisinserheimiltaWfelalggiltumendurskoWandaaWvinnaaWeinstkumranns;knarverkefnum.  LgregluerskyltaWveitaskattranns;knarstj;rarkisinsnauWsynlegaaWstoWYguranns;knaefaWilifristundanafhendingub;khaldsgagnaoghttaersakarspjllumvegnagrunsumvntanlegtundanskotgagna.  XegaraWgerWirskattranns;knarstj;rarkisinsgefatilefnitilendurkvrWunarskttumskalrkisskattstj;riannastendurkvrWunina,sbr.3.mgr.101.gr.,nemahannfelihanaskattstj;ra.I@)^  20.gr.Iv  ݈C $$C- - @2  b  ڈ.3   0 W 0staWorWsins?skattranns;knarstj;ri 104.,105.og108.gr.lagannakemur:  skattranns;knarstj;rirkisins. W W   @2  d  ڈ.3   0 W 0staWorWsins?skattranns;knarstj;ra 115.gr.lagannakemur:skattranns;knarstj;ra i4 rkisins. W W  I@)^  21.gr.I  ݈  1.mgr.119.gr.lagannaorWastsvo:  FjrmlarWherraseturmeWreglugerWnnarikvWiumframkvmdYessaralaga,svosemumnnarikvrWunteknaogeigna,strfskattstj;ra,skattranns;knarstj;rarkisins,rkisskattstj;raogyfirskattanefndarogumframkvmdskatteftirlitsogskattranns;kna.I@)^  22.gr.I  ݈  kvWiYessakaflaWlastgildi1.janar1993ogkomatilframkvmdaviWstaWgreiWsluopinberragjaldarinu1993,kvrWunb;taYvriogviWlagningutekjuskattsogeignarskattsriW1994vegnateknarinu1993ogeignalokYessrs.X;skulukvWib-ogc-liWa3.gr.,7.gr.,a-,b-ogc-liWa10.gr.,11.gr.og12.gr.komatilframkvmdaviWlagningutekjuskatts,eignarskattsogkvrWunbarnab;taaukarinu1993vegnateknarsins1992ogeignalokYessrs.XskulukvWialiWar2.gr.ogbliWar3.gr.ekkikomatilframkvmdafyrren1.janar1994vegnaarWssemreiknaWureraftekjumrekstrarrsins1993.I@)^  23.gr.I  ݈@!^ kvWitilbrWabirgWa.  z)E%/ @((+^ I.  5 @ ^ Frdrtturvegnafjrfestingaratvinnurekstri.     XrttfyrirkvWib-liWar2.gr.lagaYessaramrunum1993!1997dragafrtekjummanna  skv.II.kaflalaganr.75/1981,semekkierutengdaratvinnurekstrieWasjlfstWristarfsemi,fsemvariWertilaukningarfjrfestinguinnlendumatvinnurekstriYeimrumsamkvmtlgumnr.9/1984,umfrdrttfrskattskyldumtekjumvegnafjrfestingarmannaatvinnurekstri.FrdrtturYessiskalY;aldreiverahrrien100.000kr.hjeinstaklingiog200.000kr.hjhj;numogekkihrrahlutfallafYvfsemvariWertilfjrfestingarinnarenhrgreinir:C $$C-- @2  b  ڈ.3   0 W Vegnafjrfestingarrunum1994og1995skalhanneigiverahrrien80%  X fjrhWarinnar. W W   @2  d  ڈ.3   0 W Vegnafjrfestingarrunum1996og1997skalhanneigiverahrrien50% #   fjrhWarinnar. W W    FjrhWumframfrdrttarmrk,semlgWerhlutafjraukninguhlutaflagieWalgWtilhlutafjrkaupaviWstofnunhlutaflags,erheimiltaWflytjamilliraognUtansturumenY;ekkilengurentillokarsins1997.:nUttfrdrttarheimildtekurbreytingusamrmiviWbreytingarverWbreytingarstuWliskv.26.gr.laganr.75/1981,meWsWaribreytingum.  FrdrtturvegnahlutabrfakaupamiWastviWkauphlutabrfuminnlendumhlutaflgum,sbr.1.tlul.1.mgr.2.gr.laganr.75/1981,ogerhWurYvskilyrWiaWmaWureigiviWkomandihlutabrfa.m.k.Yrjr.SeljihannbrfininnanYesstmafristnUtturfrdrtturtilteknasluriviWkomandihlutabrfa.SkalhannframreiknaWursamkvmtkvWum26.gr.laganr.75/1981,meWsWaribreytingum,frYvriYegarhannvardreginnfrtekjumtilslurs.EkkiskalY;beitakvWum2.og3.mlsl.umtekjufrslufrdrttarefmaWurkaupirnnurhlutabrfinnlenduflagistaWfestuafrkisskattstj;rastaWhinnaselduinnan30dagafrsludegiYeirraogkaupverWkeyptrahlutabrfanemura.m.k.smufjrhWoghinnaseldu.SkaupverWiWlgraskulukvWi2.og3.mlsl.eigaviWummismuninn.  kvWibrWabirgWakvWisYessaskulugildameWsamahttiumsamvinnuhlutabrfeftirYvsemviW.  HmarksfjrhWirskv.2.mlsl.1.mgr.skulubreytastsamrmiviWskattvsitlu,sbr.122.gr.laganr.75/1981,meWsWaribreytingum,fyrstasinngjaldrinu1993samrmiviWskattvsitluYessrs.  FjrmlarWherrageturmeWreglugerWsettnnarikvWiumframkvmdfrdrttarsamkvmtYessukvWi,YarmeWtaliWummillifrslufjrhWarumframfrdrttarmrkmilliraogmeWferWhansYegarbreytingverWurhjskaparstWuo.fl.  Xann1.janar1998fallargildilgnr.9/1984,umfrdrttfrskattskyldumtekjumvegnafjrfestingarmannaatvinnurekstri,meWsWaribreytingum,Y;YannigaWviWlagninguopinberragjaldariW1998skulumennnj;tafrdrttarfrtekjumvegnafjrfestingarinu1997.  !W%      @+^ II.  5 @"^ Fjrfestingarsj;Wur.     kvWi54.gr.,55.gr.,55.gr.Aog55.gr.Blagannaskulugildam.a.umbindingu,rWstfunogviWurlgunsfjrfestingarsj;WurhefuraWfulluveriWnUttur.@*^ III.  , @>>!^ TekjuskatturlgaWila.     TekjuskatturlgaWila,sbr.1.og2.tlul.1.mgr.2.gr.laganr.75/1981,meWsWaribreytingum,skalviWlagningutekjuskattsrinu1993vegnateknarsins1992vera39%aftekjuskattsstofni,sbr.2.tlul.62.gr.@+^ IV.     @^ Srstakurtekjuskatturmanna.      tekjuskattsstofnmanna,einsoghannerkvarWaWursamkvmtlgumnr.75/1981,meWsWaribreytingum,skalrinu1994og1995leggjasrstakantekjuskatteinsognnargreinirkvWiYessu.  tekjuskattsstofneinstaklingaumfram2.400.000kr.,eWatekjuskattsstofnhj;naumfram4.800.000kr.,skalreiknasrstakan5%tekjuskatt.  Efhj;nhafabWitekjuskattsstofnumfram2.400.000kr.reiknastYeimhvorsinnhlutihinssrstakatekjuskatts.SannaWhj;nahinsvegarundir2.400.000kr.tekjuskattsstofnireiknasthinuhj;naallursrstakitekjuskatturinn.  SrstakurtekjuskatturskallagWurfyrraskiptiWlagningarriW1994vegnateknarsins1993ogsWaraskiptiWlagningarriW1995vegnateknarsins1994.  FjrhWirsamkvmtkvWiYessuskulutakabreytingumsamrmiviWbreytingarskattvsitlu,fyrstasinnlagningarrinu1994samrmiviWskattvsitluYessrs.  SrstakurtekjuskattursamkvmtkvWiYessuskalekkiinnheimturmeWstaWgreiWsluopinberragjalda.@  +^ V.  i4 @L L ^ FyrirframgreiWslamannasrstkumtekjuskatti.  4   FyrirframgreiWslauppvntanlegalagningusrstakstekjuskattsrsins1994skalfaraframmeWfimmjfnummnaWarlegumgreiWslummnuWinagsttildesember1993.FyrirframgreiWslanskalvera5%aftekjuskattsstofnisamkvmtskattframtalirsins1993vegnateknarinu1992semeruumfram2.400.000kr.hjeinstaklingiog4.800.000kr.hjhj;num.  FyrirframgreiWslauppvntanlegalagningusrstakstekjuskattsrsins1995skalfaraframmeWfimmjfnummnaWarlegumgreiWslummnuWinagsttildesember1994.FyrirframgreiWslanskalvera5%aftekjuskattsstofnisamkvmtskattframtalirsins1994vegnateknarinu1993umfram2.400.000kr.hjeinstaklingiog4.800.000kr.hjhj;num.  FjrhWirskv.1.og2.mgr.skulutakabreytingumsamrmiviWbreytingarskattvsitlu,fyrstasinnrinu1994samrmiviWskattvsitluYessrs.  GjalddagarfyrirframgreiWsluskv.1.og2.mgr.skuluverafyrstidagurmnaWannagsttilogmeWdesember.UmframkvmdfyrirframgreiWslunnarskalkveWannarreglugerW.  HeimiltergjaldandaaWskjaumlkkunfyrirframgreiWslusemhonumhefurveriWgertaWgreiWaskv.1.eWa2.mgr.Ums;knumslkalkkunskalsendaskattstj;raerrskurWarumlkkungreiWsluskyldunnar.  '#-         Skattstj;riskalaWjafnaWiekkitakatilgreinaums;kngjaldandanemahanngetisUntframaWverulegtekjulkkunhafiorWiWhjhonummillira.Rkisskattstj;riseturnnarireglurumYettaatriWi.  Nkemurlj;sviWlagningusrstkumtekjuskattiaWfyrirframgreiWslasamkvmtkvWiYessuhefurveriWofh,ogskalmismunurinnYtakahlutfallslegribreytingusemnemurmismunlnskjaravsitlusemgildierviWupphaffyrirframgreiWsluskylduog1.jllagningarri.@+^ VI.      Umsrstakantekjuskatt,semfjallaWerumbrWabirgWakvWiIVogV,skulukvWiVIII.!VVXIV.kaflalaga75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum,gildaeftirYv X #  semviWgeturtt.@*^ VII.    @ ^ UmrWstfuntekjuskatts.  O    XrttfyrirkvWi109.gr.laganr.75/1981,meWsWaribreytingum,skalafinnheimtumtekjuskattirsins1993rennatilsveitarflagafjrhWsemsvarar80%aflgWuaWstWugjaldi,sbr.2.mgr.̀  XartillagningaWstWugjaldsliggurfyrirskulusveitarflgumgreiddmeWfimmjfnum {  greiWslum40%aflgWuaWstWugjaldirsins1992semfyrirframgreiWslauppgreiWsluskv.1.mgr.FyrirframgreiWslasamkvmtYessarigreinskalfaraframfyrstadagmnaWannafebrartiljn1993.XegarlagningliggurfyrirskulueftirstWvargreiWsluskv.1.mgr.gerWaruppmeWfimmjfnumgreiWslummnuWinagsttilogmeWdesember1993.  NnarskalkveWiWumfyrirframgreiWsluYessaoguppgjrmeWreglugerW.  LeiWibreytingarskattstj;raviWyfirferWframtalaogviWrskurWkrumaWstWugjaldsstofnitilYessaWsUnilegteraWframlagrkissj;Ws,sbr.2.mgr.,hafiveriWofhtteWaoflgteinstkusveitarflagiskalkvarWaaWnUjuumrttframlag.@*^ VIII.  i @ ^ MlsmeWferWhjskattranns;knarstj;rarkisins.  i4   MeWferWYeirramla,semnerutilranns;knarhjranns;knardeildrkisskattstj;raoger;lokiW1.janar1993,skalskattranns;knarstj;rirkisinsannast.@+^ IX.  `    XrttfyrirkvWi2.tlul.31.gr.laganr.75/1981skalaWstWugjald,lagtrinu1993vegnarekstrarrinu1992enfelltniWurviWinnheimtu,ekkifrasttilgjaldasemrekstrarkostnaWur.@(^II.KAFLI g  @V V ^Breytinglgumnr.45/1987,umstaWgreiWsluopinberragjalda, !W% @!^meWsWaribreytingum. gGua  ݈ W""& I@)^  24.gr.I]ua  ݈  2.mlsl.4.mgr.6.gr.lagannaorWastsvo:Rkisskattstj;riskalmiWaviWmiWunarreglurviWlaunfyrirsambrilegstrfvenjulegumvinnutmaaWviWbttu15%lagi.  N&"+ I@)^  25.gr.Iua  ݈  EftirfarandibreytingarverWa25.gr.laganna:C $$C-- @2  b  ڈ.3   0 W 0staW2.mlsl.1.mgr.greinarinnarkomatveirnUirmlsliWirerorWastsvo:Skiptirekkimli  YvsambandihvortupplUsingarnarvarWaYannaWilasembeiWninnierbeinttileWaYauskiptiannarraaWilaviWhannerhanngeturveittupplUsingarumogvarWagjaldogskilaskylduYeirraaWila.MeWskattyfirvldumYessarigreinerttviWskattstj;ra,skattranns;knarstj;rarkisinsogrkisskattstj;ra. W W   @2  d  ڈ.3   0 W OrWiW?skattranns;knarstj;ri 1.mlsl.2.mgr.greinarinnarfellurniWur. W W   @2  f  ڈ.3   0 W 0staWorWsins?skattranns;knarstj;ri 3.mlsl.2.mgr.greinarinnarkemur:  X skattranns;knarstj;rirkisins. W W   @2  h  ڈ.3   0 W 0staWorWanna?Rkisskattstj;riogskattranns;knarstj;ri upphafi3.mgr.greinarinnar #   kemur:Skattyfirvld. W W   @2   j  ڈ.3   0 W eftirorWinu?rkisskattstj;ri 1.mlsl.4.mgr.greinarinnarkemur:eWa   skattranns;knarstj;rirkisins. W W  I@)^  26.gr.Iua  ݈  26.gr.laganna,samtfyrirsgn,orWastsvo:@^Skatteftirlit,skattranns;knir. {F   Skattstj;rarannastskatteftirlithversnuumdmi.Rkisskattstj;riskalfylgjastmeWeftirlitsstrfumskattstj;raogaflaupplUsingaumYau,leiWbeinaskattstj;rumumeftirlitsaWgerWirogveitaYeimupplUsingarumatvinnugreinar,atvinnuvegieWannuratriWisemYUWinguhafaviWskatteftirlit.  Skattranns;knarstj;rirkisinsgeturhafiWranns;knhverjuYvatriWiervarWargjaldogskilaskyldusamkvmtlgumYessum.Hannskalannastranns;knirmlumsemskattstj;rieWarkisskattstj;rivsatilhans,sbr.5.mgr.96.gr.og4.mgr.101.gr.laganr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum.  XegaraWgerWirskattranns;knarstj;rarkisinsgefatilefnitilkvrWunareWaendurkvrWunargjaldogskilaskyldusamkvmtlgumYessumskalrkisskattstj;riannastkvrWuninaeWaendurkvrWuninanemahannfelihanaskattstj;ra,sbr.3.mgr.101.gr.laganr.75/1981,umtekjuskattogeignarskatt.@'^III.KAFLI g  @N N ^Breytinglgumnr.30/1992,umyfirskattanefnd. g(  ݈ `+! I@)^  27.gr.I  ݈  0staWorWsins?skattranns;knarstj;ri 2.mlsl.1.mgr.22.gr.lagannakemur: # skattranns;knarstj;rirkisins.I@)^  28.gr.I  ݈  0staWorWanna?sexmnuWumeftirgildistkulagaYessara 2.mgr.23.gr.lagannakemur: "#' 1.jl1993.I@)^  29.gr.IB  ݈  kvWikaflaYessaWlastgildi1.janar1993.  '#- @(^IV.KAFLI @f f ^Breytinglgumnr.49/1985,umhsnWissparnaWarreikninga.   I@)^  30.gr.Im  ݈  EftirfarandibreytingarverWa1.gr.laganna:C $$C- - @2  b  ڈ.3   0 W 0staWorWanna?ernemurfj;rWungirlegsinnleggs kemur:skv.2.mgr.a,W W   @2  d  ڈ.3   0 W eftir1.mgr.kemurnUmlsgreinerhlj;Warsvo:,W W    0 W    0 Skattafsltturskv.1.mgr.skalverasemhrsegir: W W   A   W tt2  2  ڈ.3   0 0 rinu1994skalskattafsltturinnvera20%afinnleggitekjurinu1993. 0  0    A   W tt2  4  ڈ.3   0 0 rinu1995skalskattafsltturinnvera15%afinnleggitekjurinu1994. X0  0    A   W tt2  6  ڈ.3   0 0 rinu1996skalskattafsltturinnvera10%afinnleggitekjurinu1995.X # 0  0    A   W tt2  8  ڈ.3   0 0 rinu1997skalskattafsltturinnvera5%afinnleggitekjurinu1996.#  0  0    A   W   2   10  ڈ.3   0 0 Eftirrslok1996skapainnlegghsnWissparnaWarreikningaekkirtttilskattafslttar    samkvmtlgumYessum. 0  0   I@)^  31.gr.I$  ݈  ViW2.mgr.5.gr.lagannabtistnUrmlsliWurerorWastsvo:kvWi1.mlsl.YessararmlsgreinarskuluekkigildaY;ttmaWur,semstofnaWhefurhsnWissparnaWarreikningfyrir1.janar1993,geriekkiskillluumsmduinnleggisemleggjabarinneftirYanntma.I@)^  32.gr.I&(  ݈  kvWikaflaYessaWlastgildiYegarstaWogkomatilframkvmdaviWlagningugjaldarinu1994vegnainnleggshsnWissparnaWarreikningarinu1993ogeignalokYessrs.  Fr1.janar1997fallabrottlgnr.49/1985,umhsnWissparnaWarreikninga,Y;YannigaWviWlagninguopinberragjaldariW1997skulumennnj;taskattafslttarvegnainnleggsrinu1996.@(^V.KAFLI @ ^UmsrstakanskattverslunarogskrifstofuhsnWi. i4  I@)^  33.gr.I8-  ݈ 4   Eigendurfasteigna,semnUttareruviWverslunarrekstureWatilskrifstofuhalds,skulurinu1993greiWasrstakaneignarskatttilrkissj;Ws.I@)^  34.gr.I/  ݈  SkattskyldahvliraWilumsemskattskyldirerusamkvmtkvWumI.kaflalaganr.75/1981,umtekjuskattogeignarskatt,eWalgumnr.65/1982,umskattskylduinnlnsstofnana,meWsWaribreytingum.I@)^  35.gr.I2  ݈  StofntilsrstakseignarskattsskalverafasteignamatsverWrslok1992fasteignsemnUtterviWverslunarrekstureWatilskrifstofuhalds,samttilheyrandil;W,endaY;ttumleigul;WsaWrWa,Y;aWfrdregnuafgjaldskvaWarverWmtileigul;Warsemskalteljasemstofnhjeigandahennar.  EffasteignamatsverWerekkifyrirhendiskalmiWaviWkostnaWareWakaupverWeignareWatlaWfasteignamatsverW.  (z$. I@)^  36.gr.I7  ݈  ViWkvrWunYvhvaWaeignirmyndistofntilsrstakseignarskattsskalmiWaviWraunveruleganotkunfasteignannarslok1992.  SsamaeigninnotuWviWverslunarrekstureWatilskrifstofuhalds,eneinnigtilannars,skalviWkvrWunskattstofniskiptaverWmtieignarinnarhlutfallslega.I@)^  37.gr.I;  ݈  MeWskattframtali1993skalfylgjaskryfireignirsemfallaundirlgYessisamtupplUsingumumheildarfasteignamatsverWYeirra,eWaeftiratvikumkostnaWarverWrslok1992.EnnfremurskalskrYarupplUsingarumnotkunYeirra,svoogupplUsingarumrmmleignasemumergetiW2.mgr.36.gr.  AWilar,semskattskyldireruskv.34.gr.lagaYessaraenundanYegnirerutekjuskattsogeignarskattsskyldu,skulufyrir31.ma1993skilaskrmskv.1.mgr.tilskattstj;raYvumdmiYarsemYeireigalgheimili.I@)^  38.gr.IB  ݈  Srstakureignarskatturskalnema1,5%afskattstofniskv.35.gr.Skattinnskalleggjaheilumtugumkr;naYannigaWlgrifjrhWen10kr.ssleppt.  Srstakaneignarskatt,semekkinr4.000kr.,skalfellaniWurviWlagningu.I@)^  39.gr.ID  ݈  kvWiVIII.! XIV.kaflalaganr.75/1981,umtekjuskattogeignarskatt,meWsWari  breytingum,skulugildaumlagninguoginnheimtusrstakseignarskattseftirYvsemviWnemaWruvsiskveWiWlgumYessum.I@)^  40.gr.I|G  ݈  SkattsamkvmtYessumkaflamdragafrtekjumrekstrarrsins1992semrekstrartgjldviWlagningutekjuskattsogtsvarsrinu1993.XerskatturinntilfrdrttareignumviWkvrWuneignarskattssamkvmtlgumnr.75/1981,eftirreglumlokakvWis1.mgr.76.gr.Yeirralaga.I@)^  41.gr.IJ  ݈  RWherraerheimiltaWkveWannarumframkvmdkaflaYessameWreglugerW.I@)^  42.gr.IL  ݈  kvWikaflaYessaWlastYegargildiogskulukomatilframkvmdaviWlagninguopinberragjaldarinu1993.@(^VI.KAFLI g  @> > ^Breytinglgumnr.113/1990,umtryggingagjald. gMska  ݈ "#' I@)^  43.gr.IOska  ݈  2.mgr.2.gr.lagannaorWastsvo:  0srstkumgjaldflokkiskuluveraatvinnugreinarsemflokkastundir:C $$C- - @2  2  ڈ.3   0 W FiskveiWareWaiWnaWskv.1.,2.eWa3.flokkiatvinnuvegaflokkunHagstofu0slands.N&"+W W   @2  4  ڈ.3   0 W LandbnaW,YarmeWtaliWsk;grkt,fiskeldi,fiskrkt,jarWrktarframkvmdirog '", byggingarframkvmdirbjrWum. W W   @2  6  ڈ.3   0 W FerWaYj;nustu,nnartiltekiWh;telgisting,ferWaskrifstofur,veitingarekstur,f;lksflutningar (z$. ogtleigabifreiWa.RWherraerheimiltreglugerWaWkveWannarumskiptingugjaldsins z)E%/ srstaktogalmenntgjaldsamkvmtYessarigreinhjYeimaWilumsemhafameWhndumstarfsemisemfellurbWiundiralmennanogsrstakangjaldflokk. W W  I@)^  44.gr.IZska  ݈  EftirfarandibreytingarverWa7.gr.laganna:C $$C-- @2  b  ڈ.3   0 W 1.tlul.orWastsvo:HverskonarlaunogY;knanir,YarmeWtaliWkvWislaun,biWlaun, , nefndarlaun,stj;rnarlaun,launauppbtur,staWaruppbtur,orlofsfoggreiWslurfyrir;notaWorlofogframlagvinnuveitandalfeyrissj;Wumfram6%aflaunum. W W   @2  d  ڈ.3   0 W 2.mlsl.3.tlul.orWastsvo:X;skalekkiteljatilgjaldstofnsgreiWslurdagpeningasem  X heimilteraWhaldautanstaWgreiWslusamkvmtlgumnr.45/1987,umstaWgreiWsluopinberragjalda,meWsWaribreytingum,ogreglugerWumogstarfsreglumsemsettarerumeWstoWYeimlgum. W W  I@)^  45.gr.Iadska  ݈  kvWiYessakaflaWlastYegargildiogkomatilframkvmdaviWstaWgreiWslutryggingagjaldsrinu1993vegnalaunaYvriogviWlagningutryggingagjaldsrinu1994.kvWi43.gr.kemurY;ekkitilframkvmdafyrrenviWstaWgreiWslutryggingagjaldsrinu1994vegnalaunaYvriogviWlagningutryggingagjaldsrinu1995.@'^VII.KAFLI @N N ^Breytinglgumnr.50/1988,umvirWisaukaskatt,  @!^meWsWaribreytingum. I@)^  46.gr.ITiska  ݈ r   EftirfarandibreytingarverWa3.mgr.2.gr.laganna:C $$C-- @2  b  ڈ.3   0 W 6.tlul.orWastsvo:Leiguaksturf;lksbifreiWa,sbr.lgnr.77/1989,umleigubifreiWar.=W W   @2  d  ڈ.3   0 W 8.tlul.orWastsvo:Fasteignaleiga.BtleigatjaldstWaogbifreiWastWa.Btleigah;tel-og  gistiherbergjaognnurgistiYj;nustaerY;skattskyld.SamagildirumsluaWstWufyrirveitingarogsamkomurYegarleigtertilskemmritmaeneinsmnaWar. W W   @2  f  ڈ.3   0 W 13.tlul.fellurbrott.i4W W  I@)^  47.gr.ISqska  ݈  2.tlul.1.mgr.3.gr.lagannaorWastsvo:Samvinnuflgum,svoogWrumflgumogstofnunum,endaY;ttYausuundanYeginskattskyldusamkvmtlgumnr.75/1981,umtekjuskattogeignarskatt,eWasrstkumlgum,aWYvleytisemYessiraWilarseljavrureWaskattskyldaYj;nustusamkeppniviWatvinnufyrirtki.SkattskyldantekureinnigtilYessYegareinungiserseltflagsmnnumeWaeingngueruseldarskattskyldarvrurogYj;nustaflagsmanna.I@ll(^  48.gr.Iw  ݈  EftirfarandibreytingarverWa1.mgr.12.gr.laganna:C $$C-- @2  b  ڈ.3   0 W 6.tlul.orWastsvo:Salaogtleigaloftfaraogskipa.UndanYgaYessinrY;ekkitilskipa "#' semeruundir6metrumaWlengd,skemmtibtaeWaeinkaloftfara. W W   @2  d  ڈ.3   0 W SWarimlsliWur7.tlul.orWastsvo:UndanYgaYessinrY;ekkitilskipasemeruundir $ ) 6metrumaWlengd,skemmtibtaeWaeinkaloftfara. W W   @2  f  ڈ.3   0 W 9.tlul.fellurbrott.N&"+W W   @2  h  ڈ.3   0 W 10.tlul.fellurbrott.'",W W   @2   j  ڈ.3   0 W 11.tlul.fellurbrott.'#-W W  I@)^  49.gr.IQ  ݈ z)E%/   EftirfarandibreytingarverWa13.gr.laganna:C $$C- - @2  b  ڈ.3   0 W 2.mgr.orWastsvo:W W    0 W    0 EfgefinnertreikningurvegnaafhendingartelsthnhafafariWframtgfudegireiknings,endasreikningurgefinntfyrireWasamtmisafhendingu. W W   @2  d  ڈ.3   0 W ViW3.mgr.btist:eWa87,72%YegarumeraWrWasluskv.2.mgr.14.gr.a,W W   @2  f  ڈ.3   0 W ViW1.tlul.5mgr.btist:eWa87,72%YegarumeraWrWasluskv.2.mgr.14.gr.,W W   @2  h  ڈ.3   0 W ViWfyrrimlsliW2.tlul.5.mgr.btist:eWa87,72%YegarumeraWrWasluskv.2.mgr.  14.gr. W W   @2   j  ڈ.3   0 W ViWsWarimlsliW2.tlul.5mgr.btist:eWa87,72%YegarumeraWrWasluskv.2.mgr.  X 14.gr. W W  I@)^  50.gr.I  ݈  ViW14.gr.lagannabtistnUmlsgreinsemorWastsvo:  XrttfyrirkvWi1.mgr.skalvirWisaukaskatturafslueftirtalinnivruogYj;nustuvera14%:C $$C- - @2  2  ڈ.3   0 W F;lksflutningar,aWfrtldumleiguakstrif;lksbifreiWa,sbr.lgnr.77/1989,um   leigubifreiWar. W W   @2  4  ڈ.3   0 W Btleigah;teloggistiherbergjaognnurgistiYj;nusta.{ W W   @2  6  ڈ.3   0 W MilligangaumferWaYj;nustu.{FW W   @2  8  ڈ.3   0 W AfnotagjldtvarpsstWva.FW W   @GG2   10  ڈ.3   0 W Salatmarita,dagblaWaoglandsmlaoghraWsfrttablaWa.W W   @GG 2   12  ڈ.3   0 W Salab;kaslenskritungu,jafntfrumsaminnasemYUddra.W W   @GG 2   14  ڈ.3   0 W Salaheituvatni,rafmagniogolutilhitunarhsaoglaugarvatns.rW W  I@)^  51.gr.I  ݈  ViW16.gr.lagannabtistnUmlsgreinsemorWastsvo:  SkattskyldumaWilumerskylt,eftirnnarireglumsemfjrmlarWherraseturmeWreglugerW,aWauWkennakutkisnYegarvirWisaukaskatturafflunYeirraeWaleigutelsttilinnskatts.I@)^  52.gr.I11.  ݈  EftirfarandibreytingarverWa20.gr.laganna:C $$C-- @2  b  ڈ.3   0 W ViW5.mlsl.1.mgr.btist:eWa12,28%YegarumeraWrWasluskv.2.mgr.14.gr.W W   @2  d  ڈ.3   0 W 4.mgr.orWastsvo:` W W    0 W    0 ViWslu,semeraWhlutatilskattskyldogaWhlutatilundanYeginskatti,skalhaldaviWskiptum,semeruskattskyld,greinilegaaWgreindumreikningifrWrumviWskiptum.JafnframtskalreikningiaWgreinaskattskyldaslueftirskatthlutfllum,YannigaWheildarverWvruogYj;nustusamtvirWisaukaskattikomisrstaklegaframvegnahvorsskatthlutfalls. W W    "#' I@)^  53.gr.Iu11.  ݈  8.mgr.27.gr.lagannaorWastsvo:  Hafiskattstj;rigrunumaWskattsvikhafittsrstaWskalhanntilkynnaYaWskattranns;knarstj;rarkisinssemkveWurumframhaldmlsins.I@)^  54.gr.I11.  ݈  0staWorWsins?skattranns;knarstj;ri 28.gr.lagannakemur:skattranns;knarstj;rirkisins.  I@)^  55.gr.I11.  ݈  ViW36.gr.lagannabtistnUmlsgreinsemorWastsvo:  FjrmlarWherrageturmeWreglugerWveittundanYgufrskattskylduvegnainnflutningsprentuWumliendasinnflutningurekkiviWskiptaskyni.I@)^  56.gr.I11.  ݈  EftirfarandibreytingarverWa38.gr.laganna:C $$C-- @2  b  ڈ.3   0 W 0staW2.mlsl.1.mgr.komatveirnUirmlsliWirerorWastsvo:SkiptirekkimliYv   sambandihvortupplUsingarnarvarWaYannaWilasembeiWninnierbeinttileWaYauskiptiannarraaWilaviWhannerhanngeturveittupplUsingarumogvarWagjaldogskilaskylduYeirraaWilaeWaeftirlitmeWeWaranns;knhenni.MeWskattyfirvldumYessarigreinerttviWskattstj;ra,skattranns;knarstj;rarkisinsogrkisskattstj;ra. W W   @2  d  ڈ.3   0 W OrWiW?skattranns;knarstj;ri 1.mlsl.3.mgr.fellurniWur.W W   @2  f  ڈ.3   0 W 0staWorWsins?skattranns;knarstj;ri 3.mlsl.3.mgr.kemur:skattranns;knarstj;rirkisins.W W   @2  h  ڈ.3   0 W 4.mgr.orWastsvo:rW W    0 W    0 SkattyfirvldhafaennfremurYrheimildirsemumgetur3.mgr.gagnvartYeimaWilumsemekkieruvirWisaukaskattsskyldir. W W   @2   j  ڈ.3   0 W eftirorWinu?rkisskattstj;ri 1.mlsl.5.mgr.komaorWin:eWaskattranns;knarstj;ri  rkisins. W W  I@)^  57.gr.I  ݈  EftirfarandibreytingarverWa39.gr.laganna:C $$C- - @2  b  ڈ.3   0 W 0staWorWsins?skattranns;knarstj;ri 3.mgr.kemur:rkisskattstj;ri.W W   @2  d  ڈ.3   0 W 0staWorWsins?skattranns;knarstj;ri 4.mgr.kemur:skattranns;knarstj;rirkisins.W W   @2  f  ڈ.3   0 W 0staWorWsins?skattranns;knarstj;ra 5.mgr.kemur:skattranns;knarstj;rarkisins.` W W  I@)^  58.gr.I  ݈  EftirfarandibreytingarverWa41.gr.laganna:C $$C-- @2  b  ڈ.3   0 W 0staWorWsins?skattranns;knarstj;ri 1.og2.mgr.kemur:skattranns;knarstj;rirkisins. $W W   @2  d  ڈ.3   0 W 0staWorWsins?skattranns;knarstj;ra 4.mgr.kemur:skattranns;knarstj;rarkisins.!W%W W  I@)^  59.gr.I  ݈  0staWorWsins?virWisaukaskatt 1.og3.mlsl.2.mgr.42.gr.lagannakemur:60% #( virWisaukaskatts.  N&"+      I@)^  60.gr.I  ݈  ViW42.gr.lagannabtistnUmlsgreinsemorWastsvo:  EndurgreiWaskalhlutavirWisaukaskattsafsluheituvatniog/eWarafmagnitilhitunarhsaoglaugarvatnsYannigaWlagWurvirWisaukaskatturaWfrdreginniendurgreiWslunemieigihrrifjrhWen11%afvegnumeWalverWirafveitnaoghitaveitnakl;vattstund.FjrmlarWherrakveWurmeWreglugerW,aWfenginnitillguiWnaWarrWherra,nnarumframkvmdendurgreiWslunnar.I@)^  61.gr.It  ݈  0staWorWsins?skattranns;knarstj;ri 47.gr.lagannakemur:skattranns;knarstj;rirkisins. X #  I@)^  62.gr.Iz  ݈  kvWiYessakaflaWlastgildi1.janar1993.X;skulueftirfarandigreinartakagildisemhrsegir:C $$C-- @2  b  ڈ.3   0 W 46.gr.og1.,2.og3.tlul.50.gr.lagaYessaraWlastgildifrogmeW1.janar1994.O W W   @2  d  ڈ.3   0 W C-ogd-liWir48.gr.og4.,5.og6.tlul.50.gr.lagaYessaraWlastgildifrogmeW1.jl   1993. W W  I@)^  63.gr.I  ݈ @!^kvWitilbrWabirgWa.  F @((+^ I.     XrttfyrirkvWia-liWar62.gr.lagaYessaraerYeimaWilum,semleigjath;teloggistiherbergi,heimiltaWskrsigfrjlsriskrningufr1.janar1993tilogmeW31.desember1993.  AWilar,semskrWirerusamkvmtheimild1.mgr.,skulugreiWavirWisaukaskattafsluYeirrarYj;nustusemhinfrjlsaskrningnrtil.@+^ II.     XeirsemverWaskrningarskyldiraWilarsamkvmtkvWum46.gr.lagaYessaraskulutilkynnasigtilskrningareigisWaren31.okt;ber1993.@*^ III.     XeimaWilum,semnotiWhafainnskattsfrdrttarviWflunogreksturbifreiWarfyrir1.janar1993,erskyltaWauWkennabifreiWarsnarmeWsrstkumskrningarmerkjumfyrir1.jl1993.@+^ IV.  +"   FariafhendingskattskyldrarvruogYj;nustuframeftirgildistkulagaYessara,sbr.62.gr.lagaYessara,skalhnteljasttilvirWisaukaskattsskyldrarveltusamkvmtlgumYessum.XettagildirntillitstilYesshvortsamningurumsluskattskyldrarvruogYj;nustuhefurveriWgerWurfyrirgildistkuskv.62.gr.lagaYessaraeWagreiWslafariWframYaWhlutaeWafullu.  Hafisamningur,sem1.mgr.YessakvWistekurtil,veriWgerWurskalkaupandigreiWaviWb;tviWsamningsgreiWslunasemsvararvirWisaukaskattisamkvmtlgumYessum,endasumaWrWasluvruogYj;nustusemekkivarskattskyldfyrirgildistkulagaYessara,Y;ekkiefsannaWeraWvirWisaukaskatturhafiveriWtalinnmeWkaupverWinuviWkvrWunYess.@'^VIII.KAFLI @` ` ^Breytinglgumnr.13/1976,umskattfrelsib;kmennta- '", @ ^ogt;nlistarverWlaunaNorWurlandarWs.  '#- I@)^  64.gr.I$  ݈  ViW1.gr.lagannabtistnUmlsgreinerorWastsvo:  RWherraerheimiltaWkveWameWreglugerWaWsambrilegnorrnmenningarverWlaunfalli E*&0 undir1.mgr.I@)^  65.gr.Ia  ݈  kvWiYessakaflaWlastYegargildiogskulukomafyrsttilframkvmdaviWlagningutekjuskattsogtsvarsrinu1993vegnateknarsins1992.E@(^  IX.KAFLIE   ݈?@T T ^   Breytinglgumnr.3/1987,umfjrfluntilvegagerWar,   @!^meWsWaribreytingum.?f   ݈  X I@)^  66.gr.I  ݈  ViW1.gr.lagannabtistnUmlsgreinerorWastsvo:  Aukbensngjaldsskv.1.mgr.skalgreiWasrstaktbensngjaldsemnemur1,70kr.afhverjumltraafbensni.I@)^  67.gr.I.s  ݈  2.mlsl.2.gr.lagannaorWastsvo:TekjumsamkvmtlgumYessum,aWfrtldumtekjumskv.2.mgr.1.gr.semrennarkissj;W,skaleinungisvariWtilvegagerWarsamkvmtvegtlun.I@)^  68.gr.Is  ݈  eftirorWinu?bensngjalds 3.mlsl.1.mgr.6.gr.lagannakomaorWin:srstaks F bensngjalds.I@)^  69.gr.Is  ݈  kvWiYessakaflaWlastgildi1.janar1993.E@(^  X.KAFLIEds  ݈?@ ^   GjaldafumboWsY;knungjaldeyrisviWskiptum.?s   ݈  C $$C--C $$C--I@)^  70.gr.Is  ݈  LnastofnanirogaWriraWilarsemverslameWerlendangjaldeyriskulufrogmeW1.janar1993greiWarkissj;Wi45%afY;knunYeirrierYeirtakaafviWskiptamnnumsnumfyrirYj;nustuviWyfirfrslufjrtiltlandaeWaaWrargreiWslurerlendis.XettagildirjafntumhverskonarbyrgWarlaun,innheimtulaunogallaraWrargreiWslur,hverjunafnisemnefnast,fyrirYj;nustuYsemhrumrWir.I@)^  71.gr.Ibs  ݈  FrogmeW1.janar1994skalgjaldskv.70.gr.vera30%ogfrogmeW1.janar1995skalgjaldiWvera15%.I@)^  72.gr.Is  ݈  SeWlabanki0slandshefureftirlitmeWYvaWgjaldskyldiraWilarskv.70.gr.innigjaldiWafhendisvosemmlterfyrirlgumYessum.  $ )         FjrmlarWherraerheimiltaWkveWannarumframkvmdlagaYessarameWreglugerW.I@)^  73.gr.Is  ݈  kvWikaflaYessaWlastgildiogkomatilframkvmdafrogmeW1.janar1993oggildatil31.desember1995.Jafnframtfallargildi1.janar1993lgnr.52/1984,umgjaldafumboWsY;knunoggengismunvegnagjaldeyrisviWskipta,meWsWaribreytingum.E@(^  XI.KAFLIEs  ݈?@  ^   Breytinglgumnr.83/1989,umXj;Warb;khlWuogendurbtur  X @  ^menningarbygginga,meWsWaribreytingum. ?\s   ݈ X #  G@)^  74.gr.Gs  ݈  0staWfjrhWarinnar?4.930.000 1.mlsl.a-liWar1.mgr.3.gr.lagannakomi:5.078.000.    I@)^  75.gr.I s  ݈  kvWiYessakaflaWlastYegargildiogkomatilframkvmdaviWlagningusrstakseignarskattsrinu1993vegnaeignalokrsins1992.?$' dE?  @ ^  &I%&I%%&I  SamYykktAlYingi22.desember1992. s  & s  ݈ i