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Umhverfisvernd:SkatturbrennisteinbrennsluoluSvYj;WlkkaWihlutfallstlu  X brennisteinsolunniumnrri40afhundraWiumfram_reglugerWarkrfur_.0Danmrkudr;skatturhttulausrgangsefnirfrgunrgangsumhelmingogj;kendurvinnsluaWsamaskapi.  ryggioghollusta:Xegarstrng?_skipanafyrirmli_ vorultinvkjafyrirsveigjanlegum   staWliumryggiverksmiWjumstraluvartaliWaWYaWhefWifkkaWdauWsfllumogmeiWslumslkumverksmiWjumumfj;rWung.0BandarkjunumertaliW,aWumbturreglusetninguog_reglustUringu_,semveitafyrirtkjumaukiWsvigrmtilaWtryggjaaWsjvarfangshttulaust,munikomavegfyrir20.000til60.000_matareitrunartilvik_Ԁrlega.̀  vinningurafumb;tumgeturminnkaWeWasnistandhverfusnaefstj;rnvldtaka {  ekkiuppstefnusemtryggirhfileganstWugleikaogvarW,eWagrpatilannarskonar_uppb;tarstefnu_ԀtilaWverjaalmannahagsmunisamkeppnismrkuWum.  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TilmliOECDvarWandireglusetninguog_reglustUringu_._ #  1     _  #"   EftirlitsstarfsemihinsopinberahefureinnigveriWtilumrWuinnanOECD,semsamYykktihinn9.mars1995tilmlitilaWildarrkjasinnaumaWtakaeftirlitsstarfsemi,reglusetninguog_reglustUringu_ԀtilmarkvissrarskoWunar.0samYykktsinniminntiOECDaW_reglusetning_Ԁog_reglustUring_ԀvrumeWalmikilvgustuverkfrastj;rnvaldaOECDrkjumogvandaWarreglurvruYvgrundvllurrangursrkrarstj;rnsUslu.EinnigminntiOECDaWumhverfiYaWsemeinkafyrirtkibaviWerfyrstogfremstkvarWaWafkvWumumbyrgWoghmluropinberumreglumogaWvnduW_reglusetning_Ԁog_reglustUring_ԀstuWlaraWhagvextiogbetrinUtinguauWlindanna.AWlokumminntiOECD {%N!* aWvandaWaroggagnsjarreglurvrustWugtmikilvgarisminnkandiheimiYarsemhrif_reglusetninga_Ԁntfyrirlandamrirkjaogsamvinnaumreglusetninguog_reglustUringu_ԀernauWsynlegtilaWtakastviWbrUnviWfangsefnisvosemumhverfisml,glpi,f;lksflutninga,neytendavernd,fjrfestingarogviWskipti.  0Yessulj;sibeindiOECDYvtilaWildarrkjasinnaaWYaugriputilrWstafanatilaWtryggjagWioggagnsiYeirrareglnasemsettarvru,tildmismeWYvaW:1.  0  KannagWiognotagildiYeirra_stj;rnsUsluaWferWa_Ԁogp;litskustarfshttasemtWkast  viWsmWi,framkvmd,matogendurskoWunreglnaognotiYvtilstuWningsmarkmiWinsemsetteruframeftirfarandi_viWmiWunargtlista_Ԁumreglusetninguog_reglustUringu_.  2.  0  Koma(aWsvomikluleytisemskynsamlegtYykirogsamrmiviWlgogalmenna P #  stj;rnsUsluhtti)stj;rnsUsluog_stj;rnunarkerfum_ԀsemtryggiaWmarkmiWinumbyrgakvrWunartku,einsogYauerusettfram_gtlistanum_,komiframviWreglusetningu.  3.  0  GeramarkmiWinumskilvirka,sveigjanlegaoggagnsjakvarWanatkuaWopinberri   stefnullumsviWumstj;rnsUslu.  4.  0  HugasrstaklegaaWgWumoggagnsiviWreglusetningusemhrifhefurWrum G  lndumeWatengistalYj;WlegumviWskiptum,fjrfestingumeWaWrumYttumalYj;Wlegrasamskipta.    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SfellterugerWarauknarkrfurtilrangursstj;rnvalda._Stj;rnkerfin_ԀaWlagastvWtkumbreytingumalYj;Wavettvangi,semfelastauknusamstarfimillirkja,harWarisamkeppniognUrritkni.NYarfstj;rnfjrlagahallaogtkumefnahagslegumvandamlum,samtmisYvsemborgararnirgeraauknarkrfurumaWgerWirvegnaaWkallandiflagslegramlefnaogmlefnaervarWaumhverfiW.Stj;rnsUslunefndOECDhefurbentaWviWslkaraWstWurverWihiWopinberaaWskilabttumrangrinaukinnafjrmunaogleitanUrraogbetrileiWastarfsemisinni.Stj;rnvldverWaaWYr;askilvirkaraWferWirtilaWunntsaWsveigjastefnuogkvarWaniraWbreytilegumaWstWumogbeitarttumaWferWumoghvtumtilaWtryggjarangursrkaframkvmdstefnumla.  _ViWmiWunargtlisti_ԀOECDumreglusetninguog_reglustUringu_ԀersvarviWYeirriYrfsemeraWYr;aogbtareglusetninguog_reglustUringu_.Listinnfelursrtuspurningarumreglusetninguog_reglustUringu_ԀsemhgteraWbeitallumstigumstefnum;tunarogkvarWanatku.SpurningarnarendurspeglameginreglurvandaWrarkvarWanatku,semnotaWareruOECDrkjumtilaWaukavirknioghagkvmniopinberrarreglusetningarog_reglustUringar_ԀmeWYvaWtryggjalagaogYekkingargrunnreglusetningar,skUravalkosti,stuWlaaWvandaWrikvrWunumembttismanna,innleiWaskipulegraogskUrarakvrWunarferli,bendareltarog;nauWsynlegarregluroggeraathafnirstj;rnvaldagagnsrri._Gtlistanum_ԀertlaWaWveraeittafmrgumrrWumsemnotuWeruviWstj;rnunreglusetningarog_reglustUringar_.EinnigYarfaWstyWjastskipuleganhttviWaWferWireinsogsfnunoggreininguupplUsinga,samrWviWhagsmunaaWilaogkerfisbundiWmatgildandireglum. Spurningnr.1:Ervandinnrttskilgreindur?  '",   GeraYarfnkvmagreinfyrirYeimvandasemtlunineraWtakastviW,leggjaframgreinarg;WggnumeWlihansogumfangogtskUrastWurhans(meWvsantilYesshvaWaYttirhafahrifkvarWanirYeirrasemtengjastvandanum). r)E%/ Ї Spurningnr.2:Eruopinberafskiptirttltanleg?  -   FraYarfskUrrkfyrirYvaWopinberafskiptisurttltanleg,lj;sieWlisvandans,_lklegs_ԀvinningsogkostnaWarviWopinberafskipti(byggtraunsjumatimgulegumrangristj;rnvalda)ogannaraleiWasemkunnaaWverafyrirhenditilaWtakastviWvandann. Spurningnr.3:ErhefWbundin_reglusetning_Ԁhentugastaformopinberraafskipta?     XeirsemundirbaogsetjareglurskulugeravandaWansamanburWkostumoggllumYeirra;lkuleiWasemstj;rnvldgetavaliWtilafskipta,hvortsemYrbyggjahefWbundinnireglusetningueWaWrumaWferWum.Xegar_undirbningsstiginu_ԀttiaWmetahrifhinnaUmsuvalkostaviWhefWbundnareglusetninguYttieinsogkostnaW,vinning,hrifaWstWur;lkraYj;Wflagsh;paogumfangogeWlistj;rnsUsluhins_oinbera_. Spurningnr.4:Erlagagrunnurfyrirreglusetningu?  |O    SkipaYarfreglusetninguog_reglustUringu_ԀYannig,aWlgmtiallrakvarWanastryggt,aWlj;ssbyrgWYvaW_reglusetning_Ԁog_reglustUring_Ԁbyggiheimildumlgum,ssamrmiviWsamningsskuldbindingarogsamrmiviWmeginreglurstj;rnarfars_s.s._Ԁumrttarryggi,meWalh;fogvandaWamlsmeWferW. Spurningnr.5:HvaWastj;rnsUslustighentarbest?  >   XeimsemundirbaogsetjareglurberaWveljaframkvmdreglnannaYaWstj;rnsUslustigsembesthentarhverjusinni.Ef_reglustUring_Ԁerframkvmdaffleirieneinustj;rnvaldiernauWsynlegtaWtryggjasamrmiframkvmdYeirra. Spurningnr.6:RttltirvinningurkostnaWinnafreglusetningu?  5   XeirsemundirbaogsetjareglureigaaWmetavntanleganheildarkostnaWogvinningafhverrinUrritillguumreglusetninguogeinnigafhugsanlegumvalkostumviWhefWbundnareglusetningu.MatiWttiaWgeraaWgengilegtYeimsemtakakvarWanir.EkkittiaWgrpatilopinberraafskiptanemaaWlj;stsaWvinningurinnrttltikostnaWinn. Spurningnr.7:EruhrifhinaUmsuh;paYj;Wflagsinslj;s?     XeirsemundirbaogsetjareglurttuaWgeralj;shrifreglusetningarog_reglustUringar_,kostnaWarjafntsemvinnings,;lkaYj;Wflagsh;pa,tekjudreifinguYj;WflaginuogmeginreglnaumjafnrWiborgaranna. Spurningnr.8:ErureglurnarskUrar,skiljanlegarogaWgengilegarYeimsemYr # beinastaW?   $   XeirsemundirbaogsetjareglurttuaWmetahvortYrsuskiljanlegarYeimsemYrbeinastaWoggrpatilsrstakrarWstafanatilaWtryggjaaWmlfaroguppbyggingreglnannasueinsskUrogunnter. Spurningnr.9:HafahagsmunaaWilarttYesskostaWkomasj;narmiWumsnum $ ) framfri?  {%N!*   VinnattiaWreglusetningumeWopnumhttiogtryggjameWskilvirkumhttimguleikahagsmunaWila_s.s._Ԁatvinnurekenda,launYega,annarrahagsmunah;paogannarrastj;rnsUslustiga,tilaWkomasj;narmiWumsnumframfritmaogleggjaYannigsittafmrkumviWreglusetningu. r)E%/  Spurningnr.10:HvernigertryggtaWfariWverWiaWsettumreglum?  -   XeirsemundirbaogsetjareglurttuaWmetaYhvataogYrstofnanirsemhafahrifframgangogvirkni_reglustUringar_ԀognotaviWeigandihvataogstofnanirtilaWaukalkurYvaWfariWverWiaWsettumreglum.  III. $ GreinargerWnefndarumeftirlitsstarfsemihinsopinbera.    Inngangur.   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