WPC^. y\C--*t1dϞct o\ > km4a"hxg8ٟLUFLևU^UthgV "PGX4z1 q{tPtMAA>u"G|<ع'變;R|oƌDKpj]9VKywdnm({@>A9 m;wR4V^ jvv 0( B- 0y 0DSSSN 1 0Q2222 0Q 0] 0u1%1% 0w%% 0&& 0&& 1u''Y'' BM*M*M*M*6j*j*j*j*j*j*j*j*j*j*j*j* 72++/++ 1,,,,,,,,,,,,,,,,,,,,,U:,,,,M,,,,V,,,,,,(6.&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    Adobe PDF0W:\WP2000\SKJRI~IZ.WPTW:\WP2000\SkjritunY2k-nytt.wptUzdBrirs?gfB 3|x($)Hairline d(,%2$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 6XX0?vvbX0#ggdd  86dXXd8ISIS,.       0  0  (#$  0   ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 6XX0?vvbX0#ggdd  86dXXd8ISIS,.     ()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 6XX0?vvbX0#ggdd  86dXXd8ISIS,.     (53@<$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 6XX0?vvbX0#ggdd  86dXXd8ISIS,.      d (M0J$2  0  .3  0 ` (O$0  2  3  0` ""(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) O a'ISUS.,,,..X[XXX? 3XX[0?vvbX0#ggdd  ISIS,.   _>? _33#33[#_?_  2d  s3#3 s#d2 _ d , g@<+ISUS.,,,..X[XXX? 3XX[0?vvbX0#ggdd  ISIS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular L e)ISUS.,,,..X[XXX? 3XX[0?vvbX0#ggdd  ISIS,.   _>? Ҁ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTX[XXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? 3XX[0?vvbX0#ggdd  83dd8ISIS,.     _ >?  _ikmo(%03q_s_ 9 ^^` 141.lggjafarYing2012!2013. ( Xingskjal1151"542.ml.    2.umrWa.     s3@XXNefndarlit#3 s#     umfrumvarptillagaumbreytingulgumnr.50/1988,umvirWisaukaskatt,   meWsWaribreytingum(gagnaver).  X @m m Frmeirihlutaefnahags-ogviWskiptanefndar.      NefndinhefurfjallaWummliWogfengiWsinnfundS;leyjuRagnarsd;tturogGuWrnu   Xorleifsd;tturfrfjrmla-ogefnahagsrWuneytinu,J;nGuWmundsson,:skarAlbertsson wO  ogBjarna_Amby_ԀLrussonfrrkisskattstj;ra,_Kolbein_ԀEinarssonfrSamtkumslenskra B  gagnaveraogSigurWB.Halld;rssonfrSamtkumiWnaWarins.Xhafanefndinniborist    umsagnirfrrkisskattstj;raogSamtkumferWaYj;nustunnar.     Samkvmtlgumnr.163/2010sembreyttud-liW10.tlul.1.mgr.12.gr.lagaumvirWis {  aukaskatttelstrafrntafhentYj;nustaekkitilskattskyldrarveltuYegarYj;nustanerkeypt nF aferlendumaWilasemekkistundarstarfsemihrlandi.KomframathugasemdumviW 9 frumvarptillagannaaWskUringhugtaksins?rafrntafhentYj;nusta tkimiWaftilskipun  Evr;pusambandsins2006/112/EBogskv.2.mgr.12.lagaumvirWisaukaskattyrWiheimilt  aWskilgreinahugtakiWreglugerW. r   TilefniumrddrarlagasetningarvarYanniglUstaWumvriaWrWafangaendurskoWun e= lagaumvirWisaukaskattsemeinkumtkimiWafYvaWlagakvWihennaraWbreyttum 0 viWskiptahttumogauknumviWskiptummillilanda,ekkisstsviWirafrnnarsluvru  ogYj;nustu.YfirlUsturtilgangurbreytingarinnarvareinnigaWafmarkabeturhvaWteldisttil  afhendingarrafrnniYj;nustuhjgagnaverumYarsemtaliWvaraWYj;nustaYeirragti i bWifaliWsrrafrntafhentaYj;nustu,semerundanYegin_skattskyldri_Ԁveltu,ogYj;nustu \4 formi_aWstWuleigu_Ԁ(_hUsingar_),sembervirWisaukaskatt. '   ViWYinglegameWferWfrumvarpsinsskiluWuSamtkslenskragagnaveraumsgnYarsem  gerWarvoruathugasemdirviWumrddaaWgreininguYj;nustunnarogtaliWaWlagningskatts  ins_hUsingarYj;nustu_ԀsemseldvrirlandimundiraskastWuslenskragagnaveragagn `  varterlendum_samkeppnisaWilum_ԀsemstaWsettirvruEvr;pskaefnahagssvWinu.Samtkin S+! lgWueinnighersluaW_viWskiptamnnum_Ԁgagnaverasem_heimilisfastir_Ԁvruinnan_svWis " ins_ԀyrWiaWgreindumskilyrWumheimilaWaWflytjainn_tlvubnaW_Ԁtilnotkunarslenskum # gagnaverumnYessaW_;afturkrfur_ԀvirWisaukaskatturlegWistviWinnflutningbnaWarins.  $   0nefndarlitiefnahags-ogviWskiptanefndar(Yskj.581,208.ml139.lggjafarYingi) !W% varlagttilaWbttyrWiviWlgumvirWisaukaskattnUrrigrein,42.gr.A,YessefnisaWinn J""& flutningurnetYj;numogtengdumbnaWieiguaWilasemvri_heimilisfastur_ԀWruaW #' ildarrkiEvr;pskaefnahagssvWinu,aWildarrki_stofnsamnings_ԀEFTAeWaFreyjumog #( ekkivrimeWfastastarfsstWhrlandiyrWiundanYeginnvirWisaukaskattiaWuppfylltum $ ) tilteknumskilyrWum.VarlagttilaWkvWiWtkigildifj;rummnuWumeftiralmennagildis v%N!* tkulagannaogttiaWnotaYanntmatilYessaWfrYvskoriWhj_EftirlitsstofnunEFTA__ A&"+ hvort_ԀkvWiWvriinnanmarkaEES-samningsinservarWarkisstyrkjareglur.  '",   0nefndarlitinukemureinnigframaWnefndinhafileitaWleiWatilaWkomatilm;tsviW '#- gagnrUniervarWaWiflokkunYeirrarYj;nustugagnaverasemteldisttilrafrnnarYj;nustu. (z$. 9 y_   Sj;narmiWkomaYareinnigframumvandkvWiYessaWskilgreinahUsingarYj;nustuannan ( httengetiWerhraWframanYeirriforsenduaWhennifelistekkitflutningurYarsemhn  saWfulluveittoghennarnotiWhrlandi.ViW2.umrWuvarY;samYykktbreytingartillaga  erlautaWYvaWundanYiggjaskattskyldriveltuhverskynsblandaWaYj;nustugagnaveratil a kaupendasembsettirvruerlendisoghefWuekkifastastarfsstWhrlandi,sbr.nsWari T, mlsliWd-liWar10._tlul._Ԁ1.mgr.12.gr.VartillgunnitlaWaWtakagildifj;rummnuWum  eftiralmennagildistkufrumvarpsins.    0athugasemdumfrumvarpsinssemhrertilumfjllunarkemurframaWalltfrYvaWlg   nr.163/2010vorusamYykktmeWframangreindumbreytingum,semannarsvegarvarWa  X blandaWaYj;nustuoghinsvegarinnflutningnetYj;numogtengdumbnaWi,hafislensk K #  stj;rnvldttviWrWumviW_EftirlitsstofnunEFTA__um_ԀhvortYrsamrUmdust_EES-skuld    bindingum_Ԁ0slands.FramkemuraWstofnuninhafitaliWaWYvlkivafiogafYeimskum    erlagttil1.og2.gr.frumvarpsinsaWsWarimlsliWurd-liWar10.tlul.1.mgr.12.gr.og   kvWi42.gr.AlagaumvirWisaukaskatt_falli___Ԁbrott. wO    MeirihlutinntekurundirYannskilningsemframkemurumsgnrkisskattstj;raYarsem B  gerterrWfyriraWhlutislugagnaveratilerlendraaWilateljisttilskattskyldrarveltuef    kvWid-liWar10.tlul.1.mgr.12.gr.fellurbrott.AWuppfylltuYvskilyrWiaWstarfsemi   hinserlendafyrirtkisvriskrningarskyldsamkvmtlgumumvirWisaukaskattvrihn {  rekinhrlandiogaWuppfylltumWrumskilyrWumsemframkomareglugerW_nr.288/1995_ nF gtihlutifyrirtkjafengiWslkanvirWisaukaskattendurgreiddan.AWmatirkisskattstj;ratti 9 YaWsjaldnastviWumerlendabankasemkunnaaWgreiWagagnaverunumhrlandifyrir  Yj;nustu.    03.gr.frumvarpsinserennfremurlagttilaWrWherraverWiveittheimildtilaWsetjareglur r umendurgreiWsluvirWisaukaskattsvegnainnflutningserlendrafyrirtkjavrum.Erlagt e= tilaWendurgreiWslanltismuskilyrWumogferlumoggildaviWendurgreiWsluvegnakaupa 0 vruogYj;nustuhrlandi,sbr.reglugerWnr.288/1995,umendurgreiWsluvirWisauka  skattstilerlendrafyrirtkja.HefurathyglinefndarinnarveriWvakinYvaWmeWYvaW  styWjastviWYannendurgreiWsluferilsemYegarerfarvegurfyrirshelstumarkmiWumvarW i andiinnflutningumrddraaWilanW. \4   Tilrttingarer3.gr.fjallaWumYaWhvenrfyrirtkiteljisterlentogerYttviWaW ' aWilihafihvorkifastabsetunstarfsstWhrlandi.0umsgnrkisskattstj;raervakin  athygliYvaWhugtakiW?fststarfsstW shvergiskilgreintslenskumlgumogaWviW  skUringuYesshafim.a.veriWlitiWtilrskurWayfirskattanefndarogtvskttunarsamnings `  fyrirmyndOECD. S+!   MeirihlutinnleggurtilaWfrumvarpiWverWi samYykkt;breytt.  " @ AlYingi,5.mars2013.  $ !J"".UUUUUU>>.@mm |HelgiHjrvar, !& @ |form.,frsm. "' @ LiljaRafneyMagnsd;ttir. !' @hh-xMagnsOrriSchram. !' .UUUUUU> > . M$% ' r$b % (>>(@ rniX;rSigurWsson. $b ( @*XSkliHelgason.