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B  mgr.13.gr.eftirYvsemviW,_Y.m.t._Ԁ_krur_Ԁtil_yfirskattanefndar_.      19.gr. {  Eftirlit. nF     Rkisskattstj;riannasteftirlitmeWYvaWekkisnotuWlituWola_skrningarskyld_Ԁku 9 tkiogaWskrningYeirraogbnaWurssamrmiviWfyrirmlilagaYessara.Jafnframt  annastrkisskattstj;rieftirlitmeWYvaW_gjaldskyld_Ԁkutki,skrningYeirraogbnaWur,svo  ogskrningkumannaakstri,ssamrmiviWfyrirmlilagaYessara,reglurum_kumla_ r ogskrningu_kutkisins_Ԁ_kutkjaskr_.FjrmlarWherraerheimiltaWfelaVegagerWinni e= framkvmd_eftirlitsins_. 0   _Eftirlitsmnnum_ԀerheimiltaWstWvakutkitilaWgeraYrathuganirsemtaldareru  nauWsynlegartilaWstaWreynahvortlituWolahafiveriWnotuW_skrningarskylt_Ԁkutki  andstttkvWi3.mgr.4.gr.,YarmeWalaWskoWa_eldsneytisgeymi_Ԁogvlkutkis._Eftir i litsmnnum_ԀerheimiltaWtakasUniafeldsneytisemnotaWer_skrningarskylt_Ԁkutki. \4 Jafnframter_eftirlitsmnnum_ԀheimiltaWstWvakutkioggeraYrathuganirYvsemtald ' arerunauWsynlegartilaWstaWreynaaWkutki,_mlabnaWur_ԀYessogskrningkumanns  akstrissamrmiviWskrningu_kutkisins_Ԁ_lestrarskr_Ԁ_kumla_.Xer_eftirlits  mnnum_ԀheimiltaWleggjahald_skrningarblW_Ԁ_kurita_Ԁog_akstursb;k_. `  & a   Rkisskattstj;raerheimiltviWeftirlitmeW_gjaldskyldum_ԀaWilum,semhlotiWhafaskrningu S+! skv.3.gr.,aWkrefjastYessaWfafhentb;khaldog_b;khaldsggn_,svoognnurggner " 'aSbvarWareksturinn.Ennfremurhefurrkisskattstj;riaWgangaWframangreindumggnum, # _starfsstWvum_Ԁog_birgWastWvum_.AWWruleytigildakvWilagaumvirWisaukaskatteftir  $ YvsemYaugetattviW. !W%   20.gr. #' _RefsibyrgW_. #(     SkUri_gjaldskyldur_ԀaWiliskv.3.gr.afsetningieWast;rkostlegugleysirangteWavillandi $ ) freinhverjuYvsemmliskiptirumskyldusnatilgreiWslu_olugjalds_Ԁskalhannauk v%N!* _;greidds_Ԁ_gjalds_ԀgreiWasektsemnemuralltaW_tfaldri_,ogaldreilgrientvfaldri,Yeirri A&"+ fjrhWsemdreginvarundaneWavanrktvaraWgreiWa.  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Brj;tieigandieWa_umrWamaWur_ԀkutkisafsetningieWast;rkostlegugleysigegn  X kvWumlagaYessara,svosemmeWYvaWnotalitaWaolu_skrningarskylt_Ԁkutkisitt, K #  sbr.3.mgr.4.gr.,hafakutki_heimildarlaust_ԀumferWnYessaWYaWsbiW_kumli_,ef    _kumlir_ԀtelurekkieWaaksturerekkifrWur_akstursb;k_,skalhanngreiWasektsemnemur    alltaW_tfaldri_ԀYeirrifjrhWsemtlamaWhannhafidregiWundaneWahafiveriW_ofendur   greidd_. wO    Subrotst;rfelldeWatrekuWgegnlgumYessummauksektarbeitafangelsialltaW B  tveimurrum.TilraunoghlutdeildbrotumsamkvmtlgumYessumeru_refsiverWar_Ԁskv.    III.kaflaalmennrahegningarlaga.     Geram_lgaWila_ԀsektfyrirbrotlgumYessum;hWYvhvortbrotiWmegirekjatil_sak {  nms_ԀverknaWar_fyrirsvarsmanns_ԀeWastarfsmanns_lgaWilans_. nF   Efskattranns;knarstj;rirkisinsteluraWbrotskv.3.mgr.varWiekkiYyngrirefsinguen 9 sekterhonumheimiltaWljkamlimeWYvaWgefaeigandaeWa_umrWamanni_Ԁkutkiskost  aWgreiWasektsemgreiWistinnantveggjamnaWastaW_sektarmeWferWar_Ԁskv.4.mgr.18.  gr.SsektgreiddinnanYesstmatelstmliveralokiWafhlfuskattyfirvalda.GreiWistsekt r ekkiferum_sektarmeWferW_Ԁskv.4.mgr.18.gr.HafieigandieWa_umrWamaWur_Ԁkutkis e= framiWbrotskv.4.mgr.nYessaWtaliWverWiaWaksturhafiveriW_vantalinn_Ԁerrkisskattstj;ra 0 heimiltaWkvarWahonumsektaWlgmarki5.000kr.enaWhmarki100.000kr._Sektar  kvrWun_Ԁrkisskattstj;raer_kranleg_Ԁtil_yfirskattanefndar_Ԁinnan30dagafr_p;stlagningu_  kvrWunar._SektarfjrhW_Ԁsemrkisskattstj;rikvarWardregstfr_sektarfjrhW_Ԁskv.4.mgr. i   21.gr. '     ViW_aWalskoWun_ԀbifreiWarrhvertskaleigandihennareWa_umrWamaWur_ԀfrasnnuraW  greitthafiveriWafhenni_kl;metragjald_ԀsemfalliWer_eindaga_Ԁ_skoWunardegi_.AWWrum  kostiskal_skoWunarmaWur_ԀneitaumskoWunhenniogtilkynnalgregluumYaWYegarstaW. `  EigandaeWa_umrWamanni_ԀbifreiWarerY;ekkiskyltaWfrasnnuraWhafagreittgjald S+! falliW_kl;metragjald_Ԁfyrreneftir_eindaga_. "   :heimilteraWskreigendaskiptiaWkutkinemagjaldfalliW_kl;metragjald_ԀhafiveriW # greittoglesiWhafiveriWaf_kumli_Ԁog_kl;metragjald_ԀvegnaYess_lestrar_Ԁgreitt.  $   HafigjldsamkvmtlgumYessumekkiveriWgreiddgjalddagaskallgreglustj;riaW !W% krfu_innheimtumanns_Ԁrkissj;WsstWvakutkiWhvarsemYaWferogtaka_skrningarmerki_ J""& Yesstilgeymslu. #'   SkrningbifreiWarskalekkifaraframnemagjaldfalliW_kl;metragjald_ԀhafiWurveriW #( greittafhenni. $ )   :heimilteraWafhenda_skrningarmerki_ԀsemafhenthafaveriW_skrningaraWila_ԀtilvarW v%N!* veislunemagjaldfalliW_kl;metragjald_ԀhafiWurveriWgreitt. A&"+   Ef_gjaldskylt_ԀkutkierflutttmabundiWrlandiskalekkigreiWa_kl;metragjald_Ԁvegna  '", YessaksturssemsannanlegahefurttsrstaWerlendisendatilkynnieigandieWa_umrWamaW '#- ur_Ԁrkisskattstj;raumaksturerlendisog_framvsi_Ԁinnflutnings-og_tflutningsskUrslu_ԀmeW (z$. staWfestingu_tollyfirvalda_Ԁ_kl;metrastWu_Ԁ_kurita_ԀeWa_kumlis_Ԁog_hraWamlis_ԀviWtflutn ( ingoginnflutning.    :heimilteraWskipakutkirlandinemagreitthafiveriWlagt_kl;metragjald_.    _Kl;metragjaldi_Ԁfylgir_lgveWsrttur_ԀviWkomandikutki. a   22.gr.      SugjldsamkvmtlgumYessumekkigreiddgjalddaga,sbr.11.gr.,eWaeftiratvikum  _eindaga_,sbr.15.gr.,skalgreiWarkissj;WidrttarvextiafYvsem;greitter,taliWfrog   meWgjalddaga.UmkvrWunogtreikningdrttarvaxtafereftirlgumumvextiogverW  X tryggingu. K #   @ TmiskvWiog_gildistaka_.     @!23.gr.     AWYvleytisemekkierWruvsikveWiWumlgumYessumgildakvWilagaum wO  virWisaukaskatt.VarWandilagninguoginnheimtu_olugjalds_ԀviWtollafgreiWsluskulugilda B  kvWi_tollalaga_.      _Innheimtar_Ԁtekjuraf_olugjaldi_Ԁog_kl;metragjaldi_ԀsamkvmtlgumYessumrennatil   _VegagerWarinnar_ԀaWfrdregnum0,5%semrennarkissj;WtilaWstandastraumafkostnaWi {  viWframkvmdlagaYessara. nF   RWherraerheimiltaWkveWannarumframkvmdlagaYessarameWreglugerW. 9 @!24.gr.    LgYessiWlastgildi1.janar2005.FrogmeWsamatmafallargildilgnr.3/1987, r umfjrfluntilvegagerWar.kvWiYeirralagaskuluY;gildaum_Yungaskatt_ԀsemgreiWa e= afnotkunkutkjatil1.janar2005. 0   25.gr.      ViWgildistkulagaYessarabreytasteftirtalinkvWilaganr.29/1993,umvrugjaldaf i kutkjum,eldsneyti_o.fl_.: \4 ! ! (u88"iHm"  iHm2u  1  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?11,34 14.gr.lagannakemur:9,28.iHm݌' Ќ  "iHm"  iHm2u  2  .3  Ԉ0    0staW_fjrhWanna_Ԁ?30,89 og?32,86 2._mlsl_.1.mgr.15.gr.lagannakemur:32,95;  og:34,92.iHmL݌ Ќ  @ #dggAthugasemdirviWlagafrumvarpYetta.#ggd Ԉ `  @ I.Inngangur.  S+!   MeWbrfi,dags.28.gst2000,skipaWifjrmlarWherrasrstakanefndtilaWendurskoWa " lgnr.3/1987,umfjrfluntilvegagerWar.VarnefndinskipuWkjlfar_nefndarlits_Ԁfrmeiri # hlutaefnahags-og_viWskiptanefndar_,dags.7.aprl2000,enYverlagttilaWfjrmlarW  $ herraskipinefndsemtakilginumfjrfluntilvegagerWartil_heildarendurskoWunar_Ԁog !W% kanniaWnUjukostioggallaYessaWtakaupp_olugjald_.Xann5.september2001skilaWi J""& nefndinafsrskUrsluumendurskoWunlaganr.3/1987,umfjrfluntilvegagerWar. #'   0skUrslunefndarinnarerfjallaWum_olugjald_Ԁ_dsilolu_ԀoghvortstWastilaWtakaupp #( _olugjald_Ԁ0slandi.KynntareruleiWirviW_innleiWingu_Ԁ_olugjalds_Ԁog_tlistaWir_Ԁkostiroggallar $ ) Yeirra.Jafnframterukynntirhelstuannmarkar_Yungaskattskerfinu_ԀeinsogYaWernog v%N!* hvaWabreytingarerunauWsynlegarYv,verWiYvkerfiviWhaldiW.ViWvinnuskUrslunnarvar A&"+ aflaWnUjustuupplUsingaoggagnatilaWvinnar,m.a.fr_ngrannarkjum_Ԁ0slands.  '",    NiWurstaWaskUrslunnareraWfleirikostirsusamfaraYvaWtakaupp_olugjald_Ԁen;kostir. '#- LagWinefndinYvtilaWtekiWyrWiupp_olugjald_ԀmeW&   litun_gjaldfrjlsrar_Ԁoluog_kl;metra ( gjaldi_ԀY'(yngrikutki.    FrumvarpYettaerbyggtfrumvarpisemlagtvarframtilkynningar127.lggjafarYingi  ma2002.XaWfrumvarpvarbyggtskUrslunefndarinnarfr5.september2001,lgumnr. a 34/1995,umvrugjaldafolu,ogfrumvarpisemlagtvarfyrirAlYingi122.lggjafarYingi T, 1997!98umbreytinglgumnr.34/1995,umvrugjaldafolu,sbr.lgnr.120/1995og  lgnr.90/1997.    MeWfrumvarpiYessuergertrWfyriraWtekjurtilvegagerWarlkkium400millj.kr.viW   upptku_olugjalds_ԀstaWngildandi_Yungaskattskerfis_ԀY;svoaWheildartekjurrkissj;Ws  X haldistYvsemnst;breyttarvegnaaukinnateknaafvirWisaukaskatti.TilaWkomaveg K #  fyrirskerWinguteknatilvegagerWarerYessufrumvarpijafnframtlgWtilbreytinglgum    nr.29/1993,umvrugjaldafkutkjum,eldsneyti_o.fl_.Xanniger25.gr.frumvarpsinslgW    tilhkkunsrstku_vrugjaldi_Ԁafbensni,semermarkaWurtekjustofntilYessmlaflokks,   enm;tikomisamsvarandilkkunalmenna_bensngjaldinu_,entekjurafYvrennabeint wO  rkissj;W. B  @  II.Almenntum_Yungaskatt_Ԁog_olugjald_.      _XungaskattskerfiW_ԀbyggistYvaW_gjaldtaka_Ԁafkutkjumskulitengjastnotkunogsliti {  vegum.0slenskakerfiWeraWgrunnitilfrrinu1974Yegarsettvorusrstklgumfjr nF fluntilvegagerWar.Frrinu1986hafatekjurrkissj;Wsaf_Yungaskatti_ԀrunniWbeinttil 9 vegagerWarsemmarkaWurtekjustofnVegagerWarrkisins.XungaskattureraWeinslagWur  kutkisemknineruaf_dsilolu_.LagWurertvennskonarYungaskattur,annarsvegarsvo  nefntfast_rgjald_Ԁoghinsvegargjaldhvernekinnkl;metrasamkvmt_lggiltum_Ԁ_kumli_. r Eigendum_dsilbifreiWa_Ԁsemeruundir4.000kgaW_leyfWri_ԀheildarYyngderheimiltaWvelja e= hvortYeirgreiWa_skattinn_ԀmeWfstu_rgjaldi_ԀeWasamkvmt_kumli_.Eigendurkutkjasem 0 eruYyngrien4.000kgaW_leyfWri_ԀheildarYyngdverWaaWgreiWa_Yungaskatt_Ԁsamkvmt  _kumli_.    MeWupptku_olugjalds_Ԁ_dsilolu_ԀertekiWuppnUtt_skattkerfi_ԀstaWnverandi_Yunga i skatts_.Samkvmtfrumvarpinuer_olugjald_ԀmeginatriWumlagtYsmuog_Yungaskattur \4 inn_,Y.e.eigendur_skrningarskyldra_Ԁkutkjasemknineru_dsilolu_._Olugjald_Ԁergrund ' vallaratriWumfrbrugWiW_Yungaskatti_ԀhvaWlagninguoginnheimtuvarWar.0staWYessaW  byggja_skattlagningu_Ԁ_lestri_Ԁaf_kumlum_Ԁerllolasemnothfer&  kutki_skattlgW_,  nemagerWssrs'$tkundanYga. `    MeW_olugjaldi_Ԁer_gjaldtaka_Ԁaf_dsilbifreiWum_Ԁog_bensnbifreiWum_Ԁsamrmd._Gjaldtakan_ S+! breytistfrYvaWveragjaldeknakl;metrayfirgjaldYaW_eldsneytismagn_ԀsemnotaW " er._Gjaldskyldir_ԀaWilarverWaYeirsemdreifaeldsneytinuenekkiYeirsemakabifreiWunum. # XeirsWarnefnduberahinsvegargjaldiWeinsog_Yungaskatt_ԀengreiWaYaWjafn;WumviW_elds  $ neytiskaup_ԀstaWYessaWgreiWatvrtilYrjrharfjrhWirri. !W%   Xarsem_dsilola_ԀerekkieingngunotuWkutkiheldureinnigaWrarvlarogtki J""& verWuraWgerasrstakarrWstafanireigiaWkomavegfyriraWgjaldhanavaldiauknum #' kostnaWihjYeimsemekkihafagreitt_Yungaskatt_. #(   Ner_dsilola_ԀnotuWeftirtalintkinYessaWgreiWaYurfi_Yungaskatts_. $ ) ! ! 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Ќ  "iHm"  iHm12  6  .3  Ԉ0    _VaraaflstWvar_.iHm1/1݌( Ќ    SgjaldtkufyrstogfremstbeintaWYeimsemWurgreiddu_Yungaskatt_,Y.e.aWnotendum  _vegakerfisins_,verWurmeWeinhverjumhttiaWgtaYessaWgjaldiWleggistekkiframan  greindanotkun,annaWhvortmeW_endurgreiWslum_ԀeWaundanYgueWaWrum_jafngildum_Ԁhtti. a   0_olugjaldskerfi_,YarsemumeraWrWa_endurgreiWslur_ԀeWaundanYgur,ernauWsynlegt T, aWbeinaeftirlitiskattyfirvaldaaWnotkun_gjaldfrjlsrar_Ԁolu.TilYesserutvrmeginleiWir  frar.AnnarsvegaraWlitaallaYolusemafhentertil_gjaldfrjlsrar_ԀnotkunaroggtaYess  viWeftirlitaWsolasekkitekintilannarranota(_litunarleiW_).HinsvegaraWleggjagjaldiW   valltviWsluolunnarenendurgreiWaYeimsemekkiertlaWaWberaYaW(_endurgreiWslu  X leiW_).EinnigerhgtaWhugsasrblnduafYessumaWferWum,Y.e.aWolatiltiltekinnanota K #  slituWogseldn_gjalds_ԀengjaldiWslagtaWraoluogtilteknirkaupendurfigjaldiW    _endurgreitt_.      0frumvarpiYvsemhrerlagtframerlagttilaWfarinveriWsvonefnd_litunarleiW_ԀviWupp   tku_olugjalds_ԀendaerhnaWmrguleytiheppilegrien_endurgreiWsluleiW_ԀeinsogvikiWer wO  aWsWar. B  @  III.GallarviWnverandi_Yungaskattskerfi_.      BenthefurveriWmarga;kostiviWnverandi_Yungaskattskerfi_.Lgnr.3/1987,umfjr {  fluntilvegagerWar,eruaWmrguleytierfiWframkvmdYrttfyrirfjlmargarbreytingar nF Yeimundanfrnumrumog_samkeppnisrW_Ԁhefurm.a.komistaWYeirriniWurstWuaWfast 9 _rgjald_Ԁ_Yungaskatts_Ԁaf_dsilblum_Ԁbrj;tigegn_samkeppnislgum_.Fasta_rgjaldiW_Ԁer;sann  gjarntYeim_bifreiWaeigendum_ԀsemltiWaka,sltaYarmeWminnavegumlandsinsogmenga  minnaYarsemYeirgreiWahlutfallslegameiraenhinirsemeigasambrilegkutkienaka r meira.XanniggeturfastagjaldiWraskaWverulega_samkeppnisstWu_Ԁfyrirtkjasemhafatekjur e= snarafakstri,einsogfyrirtki_sendiblaYj;nustu_,flutningumog_h;pferWaakstri_.Xargeta 0 fyrirtkiseltYj;nustulttrakutkjalgraverWiefnotkunermikilenYaWgetafyrirtki  meWYyngrikutkiekkileyftsr.0kjlfarlits_samkeppnisrWs_Ԁnr.8/1999,YarsemgreiWsla  fast_gjalds_Ԁ(100.000kr.)YyngribifreiWarvartaliWbrot_samkeppnislgum_,kallaWi i efnahags-og_viWskiptanefnd_ԀAlYingiseftirliti_samkeppnisrWs_ԀYvhvort_fastagjald_Ԁbif \4 reiWarundir4.000kgbrytigegn_samkeppnislgum_.0svari_samkeppnisrWs_ԀsagWim.a.: '   & , ?_SamkeppnisrW_ԀteluraWYaWsj;narmiWsemframkomfyrrilitumrWsins,aW_fastagjald_  getihaftfrmeWsr_aWgangshindrun_ԀaWmarkaWinumfyrirnUjakeppinauta,eigiviWum  heimildtileigendabifreiWasemerualltaW4.000kgtilaWgreiWafastgjald_Yungaskatts_.  `  ',C  SamkvmtYessuYyrftiYva.m.k.aWsetjamlall_dsildrifin_Ԁkutkiatvinnurekstri S+! vegnalits_samkeppnisrWs_Ԁnr.8/1999efYvkerfisemnerviWlUWiyrWiviWhaldiW.Lj;st " eraWslktkerfiyrWiafarYungtmeWfrumogkostnaWarsamt. #   AukYessahefur_YungaskattskerfiW_ԀveriWgagnrUntfyriraWveraekki_notendavnt_Ԁvegna  $ YessaWkomaYurfimeWbla_lestur_ԀsemstmafrektogkaupogviWhaldmlumskostn !W% aWarsamt.JafnframthefurveriWbentaWYaWaWYurfaaWgreiWaharupphWirtvisvartil J""& Yrisvarsinnumri_Yungaskatt_Ԁgetireynsterfitt.0YvsambandihefurveriWbentaWmeW #' _olugjaldi_Ԁeigi_gjaldtakan_ԀsrstaWumleiWogolunnisdltblinneinsoggildirum #( _bensnknin_Ԁkutki.AukYessertalaWumaWeftirlitoginnheimtasumfangsmeirienWr $ ) um_skattkerfum_.BoriWhefurYvaW_undanskotum_ԀkerfinusaWfjlganUjanleikogjafn v%N!* framterkvartaWyfirYvaWkerfiWsafarYungtmeWfrum. A&"+   AfframangreindumrWaaWgeraverWurbreytingarfasta_rgjaldinu_,;hWYvhvort  '", frumvarpYettaverWuraWlgumeWaekki. '#-  (z$.   _IV_.FyrritilraunirtilaWkoma_olugjaldskerfi_.  ( M  Nefnd,semskipuWvaraffjrmlarWherrariW1993,umendurskoWungjaldtkuaf_dsil  bifreiWum_ԀlagWitilaWtekiWyrWiupp_olugjald_ԀstaW_Yungaskatts_ԀogaWfarinyrWisvoklluW  _endurgreiWsluleiW_.0kjlfariWlagWifjrmlarWherraframfrumvarp,sembyggWist_endur a greiWsluleiWinni_,118.lggjafarYingiAlYingis.FrumvarpYaWvarWsWaraWlgumnr. T, 34/1995,umvrugjaldafolu.    _EndurgreiWsluleiWin_ԀbyggistnnartiltekiWYvaWhgteraWendurgreiWa(_virWisauka  skattsskyldum_)aWilum_olugjald_ԀumleiWogt.d.uppgjrtil_virWisaukaskatts_Ԁferfram.XaWm   gerameWYvaWbtanUjum_frdrttarreit_Ԁfyrir_olugjald_Ԁ_virWisaukaskattsskUrslu_ԀeWameW  X srstakri_endurgreiWsluskUrslu_.Skattstj;rarhefWuumsj;nmeW_endurgreiWslum_ԀogeftirlitmeW K #  _olugjaldi_ԀflliaWnverandi_virWisaukaskattseftirliti_.Einnigerusrstakar_endurgreiWslur_    mgulegar,beinareWa;beinar,til_;skattskyldra_ԀaWilaogaWilasemekkierumeWatvinnu    rekstur.TilgreinakmiaWltaskattstj;raannast_endurgreiWslur_ԀtilYessaraaWilasamkvmt   reikningum.nnurleiWeraWendurgreiWaYeimsamkvmt_reiknaWri_Ԁ_meWaltalsnotkun_,t.d. wO  vegnahitunarhsnWis. B    122.lggjafarYingiAlYingisvarlagtframfrumvarptilbreytingalgumnr.34/1995,    umvrugjaldafolu.Lgnr.34/1995ttuupphaflegaaWtakagildi1.janar1996enmeW   lgumnr.120/1995vargildistkuYeirrafrestaWtil1.janar1998.FjrmlarWherrahafWi {  lagtfram121.lggjafarYingiAlYingisfrumvarptillagaumbreytingulgunumYarsem nF gertvarrWfyriraWstaWupptku_olugjalds_ԀmeWendurgreiWsluvegna_gjaldfrjlsrar_Ԁnotk 9 unaroluyrWitekiWupp_olugjald_ԀmeWlitun_gjaldfrjlsrar_Ԁolu.FrumvarpiWhlautekkiaf  greiWslurefnahags-og_viWskiptanefnd_.XessstaWlagWinefndinframnUttfrumvarperkvaW  umaWgildistkulaganr.34/1995skyldifrestaWtil1.janar1999.XaWfrumvarpvarsWan r samYykktsemlgfrAlYingisamavor,sbr.lgnr.90/1997. e=   0athugasemdummeWfrumvarpiefnahags-og_viWskiptanefndar_Ԁkomm.a.framaWnefnd 0 innihefWiekkiunnisttmitilaWfjallatarlegaumfrumvarpfjrmlarWherra.0umsgnum  semboristhefWufr_oluflgunum_ԀhafWikomiWframaWviWamikiWmlvriaWtakaupp  _litunarkerfi_.XvvrilgWtilfrestungildistkulaganna.FjrmlarWherramundiY,sam i vinnuviW_hagsmunaaWila_,vinnasttmitilaWskoWamliWbetur,m.a.meWtillititilYeirra \4 athugasemdasemefnahags-og_viWskiptanefnd_ԀhefWuborist.JafnframtgerWinefndinrWfyrir ' aWtakamliWtilumfjllunarstraxogYaWhefWiveriWlagtframaWnUjuupphafinsta_lg  gjafarYings_ԀYannigaW_lgfesta_ԀmttiYaWfyrirram;tsvoaW_litunarkerfi_Ԁgtikomistrs  byrjun1999. `    Tillgurfrumvarpsinssemlagtvarfyrir122.lggjafarYingAlYingisttuaWtryggjahinn S+! markaWatekjustofn_VegagerWarinnar_ԀnYessY;aWvaldarskun_gjaldbyrWi_Ԁeinstakrah;pa " _greiWenda_.JafnframtmiWuWutillgurnaraWYvaWviWhaldatengslummilligjaldtkufyrir # notkun_dsilkninna_ԀkutkjaogYesskostnaWarsemafnotkuninnileiddivegna_slits_Ԁ  $ vegum.MeginefnifrumvarpsinsvaraWstaW_endurgreiWsluleiWar_ԀYeirrarsemkveWiWvar !W% umlgumnr.34/1995,umvrugjaldafolu,yrWitekiWupp_olugjaldskerfi_ԀmeWlitun_gjald J""& frjlsrar_Ԁolu.TekinvoruuppkvWiumlagningusrstaks_olugjalds_ԀYaWilasemyrWu #' uppvsiraWYvaWnotalitaWaolutil_gjaldskyldra_Ԁnota.LagtvartilaWfjrhW_olugjalds_ #( lkkaWifrYvsemkveWiWvarmeWlgumnr.34/1995,r38,50kr.34kr.hvernltra $ ) olu.JafnframtvarlagttilaWauk_olugjalds_ԀyrWitekiW_kl;metragjald_ԀafbifreiWumog_eftir v%N!* vgnum_Ԁsemeru10.000kgeWameiraaWheildarYyngd,aWbifreiWumtil_f;lksflutninga_Ԁundan A&"+ skildum.kvWium_kl;metragjald_ԀbyggWistaWmestungildandilgumnr.3/1987,um  '", fjrfluntilvegagerWar,engertvarrWfyriraWgjaldiWyrWiY;munlgraognWitilfrri '#- kutkja. (z$.   FrumvarpYettafkkmiklaumfjllunhjefnahags-og_viWskiptanefnd_ԀAlYingisenniWur ( staWameirihlutanefndarinnarvarsaWfallaskyldifrYvaWtakaupp_olugjald_ԀYarsem  _vinningurinn_ԀafYvaWviWhaldatvfldukerfi,Y.e.annarsvegar_olugjaldi_Ԁoghinsvegar  _kl;metragjaldi_,varekkitalinnsvaraYeimkostnaWisemafYvhlytist.Slkttvfaltkerfi a hefWifrmeWsrverulegaaukinnkostnaWvegna_litunar_Ԁogaukins_dreifingarkostnaWar_. T, BentvaraWframkvmd_Yungaskattskerfisins_ԀhefWibatnaWfrYvaWlginumvrugjald  afoluvorusamYykkt.MeirihlutinefndarinnarlagWitilaWlginum_olugjald_ԀyrWufelld  brott.AlYingisamYykktisWantillgur_Yingnefndarinnar_.      V.Rkfyrirupptku_olugjalds_ԀmeWlitun.  K #  Zo  0frumvarpiYvsemhrerlagtframerlagttilaWtekiWverWiupp_olugjald_ԀmeWlitun_gjald    frjlsrar_Ԁoluognverandi_Yungaskattskerfi_ԀlagtniWur.TeljaverWuraWveigamikilrksu    fyrirupptkugjaldsins.     0fyrstalagimnefnaaWupptku_olugjalds_ԀstaW_Yungaskatts_ԀfelstaW_gjaldbyrWi_Ԁ_greiW wO  enda_ԀrWstekkieingnguafYvhvemikiWerekiW,einsog_Yungaskattskerfinu_,heldur B  einnigafYvhvemikilliolukutkieyWir.MeWYvaWtengjagjaldtkuviWolunotkuner    kaupumognotkunbeintaWnUrriog_sparneytnari_Ԁkutkjumsemgefafrsrminnamagn   _koltvsUrings_ԀenYaueldri._Hagsmunaflg_Ԁ_bifreiWastj;ra_ԀhafabentaWendurnUjunstrri {  _dsilbifreiWa_ԀhafigengiWhgarenskilegtvriYrttfyriraW_vrugjld_Ԁafstrrivrubif nF reiWumog_h;pferWabifreiWum_ԀhafiveriWlgWniWur,og_blaflotinn_ԀYvorWinngamall.Upptaka 9 _olugjalds_ԀgtiYvorWiWmikilvgurhvatitilendurnUjunar_blaflotans_.JafnframtstuWlar  gjaldolunaaWYvaWkumennhagiakstrisnumYannigaWolunotkunverWisemminnst.  SumrWasemnsrstaWumaukna_koltvsUringsmengun_Ԁandrmsloftinuogaukinsam r vinnaYj;WamillitilaWstemmastiguviWYeirriYr;unsUniraWnauWsynlegteraWleitaallra e= leiWatilaWdragarslkrimengun. 0   0annanstaWskalbentaWmeWupptku_olugjalds_ԀmgerarWfyriraW_dsilknnar_Ԁf;lks  bifreiWarverWilitlegrikosturfyrireinstaklingaenYrhafaveriWhingaWtil.XyrWi_skatt  lagning_Ԁ_dsil_-og_bensnbifreiWa_ԀsamrmdYannigaWsmu_rekstrarforsendur_ԀmundueigaviW i hvortsembifreiWiner_dsil_-eWa_bensnknin_.TaliWhefurveriWaWYunggreiWslubyrWiog \4 ;hagrWiviWgreiWslu_Yungaskatts_ԀhafikomiWvegfyriraW_dsilknnar_Ԁf;lksbifreiWarhafi ' hlotiWjafnmiklatbreiWsluhrlandiogUmsumngrannalndumokkar.skilegteraW  gera_dsilknnar_Ԁf;lksbifreiWaraWvnlegrikosti,ekkisstvegnaYessaWYreru_sparneytnari_  ogerutaldarvaldaminni_koltvsUringsmengun_Ԁen_bensnknnar_ԀbifreiWar.Nnariumfjllun `  umYettaatriWieraWfinnaskUrslu_starfsh;ps_ԀsamgngurWuneytisinsog_VegagerWarinnar_ S+! umlosun_gr;Wurhsalofttegunda_Ԁfrsamgngumfrma2001. 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T, tilaWmtaeftirlitivegna_olugjalds_ԀmeW_endurgreiWslum_.Auk_launakostnaWar_ԀyrWiaWgera  rWfyrirrekstrarkostnaWinUrraYttatlvukerfum,svoog_prentunarkostnaWi_ԀvegnaeyWu  blaWafyrir_notkunarb;khald_Ԁogsrstakar_endurgreiWslubeiWnir_Ԁ_;skattskyldra_ԀaWila.     XessmgetaaWNoregi,SvYj;WogvWasthvarEvr;puer_dsilola_ԀlituW_skattalegum_  X tilgangiog;heimiltaWnotalitaWaoluvlkninkutki.ViWupptku_olugjalds_Ԁhefur_lit K #  unarleiWin_ԀYvvWasthvarorWiWofan.        _VI_.Nnarum_umhverfissj;narmiW_.    U  EinhelstastWaYessaWrkiEvr;puhafaveriWaWreynaaWUtaundirfjlgun_dsil wO  f;lksbifreiWa_,kostnaW_bensnbifreiWa_,ersaWlosun_koltvsUrings_Ԁ(CO2)fr_dsilf;lksbif B  reiWum_Ԁerminnienfrsamsvarandi_bensnbifreiWum_.TkniYr;unundanfarinnarahefur    leitttilYessaW_dsilhreyflar_ԀbWieinkablum,vru-og_vinnublum_ԀhafabatnaWverulegat   frumhverfis-og_ryggissj;narmiWum_.NUjustu_dsilvlar_Ԁerubnar_hYrUstum_Ԁ_samrsarinn {  sprautunarbnaWi_Ԁoglluerstj;rnaWaf_tlvubnaWi_Ԁsemtryggir_hmarksnUtingu_Ԁog_lg nF marksmengun_ԀYessaravla. 9   SamkvmtskUrslusem?_Det_Ԁ_kologiske_Ԁ_Rd_ DanmrkuhefurtekiWsamanvirWistnU  ogbetritkniviW_s;threinsun_ԀtryggjaaW_tblstur_Ԁfr_dsilblum_ԀsekkiskaWlegrienfr  _bensnblum_.NUr_tblsturshreinsibnaWur_Ԁfyrir_dsilvlar_Ԁfjarlgirum90%_s;tagna_Ԁr_t r blstrinum_.AfliWhefuraukistum90%og_NOx_og_s;tmengun_ԀhefurminnkaWum85%.N e= erukomnirmarkaW_smblar_ԀmeW_dsilhreyflum_ԀsemgefafrsraWeins90g/kmafkoltv 0 sUringiogeyWaumogundir3ltrum100kmakstri.Samkvmtggnumfr_umhverfis  yfirvldum_ԀSvissog_TCS_Ԁ(_F0B_ԀSviss)eyWir_meWalf;lksbll_ԀmeW_dsilvl_Ԁ25!40%minna  eldsneytiensambrilegur&  _bensnbll_.Munurinn_tlosun_Ԁ_koltvsUrings_Ԁerekkijafnmikillen i dsilkninnbllermeWum15%minni_tlosun_Ԁen_bensnbllinn_.' \4   VerWifrumvarpYettaaWlgumerlklegtaW_dsilbifreiWum_ԀfjlginokkuWogYsrstaklega ' smrri_dsilbifreiWum_.EinsogWursagWiereinnhelstikostur_olugjalds_ԀsaWYaWstuWlar  aWYvaWdragar_eldsneytisnotkun_ԀogYarmeW_koltvsUringsmengun_._Olugjald_Ԁhvetur_bl  eigendur_ԀtilaWleitabestu_eldsneytisnUtingar_Ԁog_afleggja_Ԁ_reltan_Ԁ_tkjaflota_.Xung_dsilkutki_ `  afeldrigerWum,svosemvrublar,rturog_vinnuvlar_,eruverstu_tblstursmengunar S+! valdarnir_Ԁ_innanlandssamgngum_.MargirhafalitiWnverandi_Yungaskattskerfi_Ԁsem_dragbt_ " eWlilegaendurnUjun_dsilatvinnutkja_ԀogaWYaWviWhaldiYanniggmlum,httulega_meng # andi_Ԁog_;ruggum_ԀtkjumumferW.0slenski_vrubifreiWaflotinn_ԀeraWmrguleyti_saman  $ settur_ԀafeldribifreiWumogYaWsrlitlasamsvrunngrannalndumokkar.XessberY; !W% aWgetaaWreynthefurveriWaWtakaYessumvanda,m.a.meWniWurfellingu_vrugjalds_Ԁaf J""& Yyngrivru-og_h;pferWabifreiWum_,endurgreiWslu_virWisaukaskatts_ԀviWslueldri_h;pferWa #' bifreiWa_ԀrlandioghlutfallslegriniWurfellingu_virWisaukaskatts_ԀviWinnflutningnUrraog_um #( hverfisvnna_Ԁ_h;pferWabifreiWa_Ԁfyrir18farYegaogfleiri. $ )   _VII_._Kl;metragjald_Ԁkutkisemeru10.000kgeWameiraaWheildarYyngd.  A&"+ _  0fyrrnefndufrumvarpisemlagtvarfram122.lggjafarYingiAlYingis,umbreytingu  '", lgumnr.34/1995,varlagttilaWauk_olugjalds_ԀyrWiinnheimt_kl;metragjald_Ԁvegnaaksturs '#- bifreiWaog_eftirvagna_Ԁsemeru10.000kgeWameiraaWheildarYyngd,annarraenbifreiWatil (z$. _f;lksflutninga_.GjaldiWvarkvarWaWsemtiltekinfjrhWhvernekinnkl;metra.Umvar ( aWrWagjaldtkusambrilegaYeirrisemtWkasthefur_Yungaskattskerfinu_._GreiWendur_  gjaldsinshefWuY;orWiWhelmingifrrien_greiWendur_Ԁnverandi_Yungaskattskerfi_,gjaldiW  munlgraenfjrhW_Yungaskatts_Ԁog_lestrartmabil_Ԁfrrien_Yungaskattskerfinu_. a   0skUrslu_fyrrgreindrar_Ԁnefndar,semskipuWvaraffjrmlarWherrariW2000,fr5.sept T, ember2001erlagttilaWauk_olugjalds_ԀmeWlitun_gjaldfrjlsrar_ԀoluverWiinnheimt_kl;  metragjald_ԀvegnaakstursbifreiWaog_eftirvagna_Ԁsemeru10.000kgeWameiraaWheildar  Yyngd,annarraenbifreiWatil_f;lksflutninga_.ErYvsamahttfrumvarpiYvsemhrer   lagtframkveWiWumaWlagtverWi_kl;metragjald_Ԁkutkisemeru10.000kgeWameira  X aWheildarYyngd,annarraenbifreiWatil_f;lksflutninga_.stWaYessaW_kl;metragjaldiW_ K #  leggstekki_f;lksflutninga_ԀeraWYeireruekki_virWisaukaskattskerfinu_ԀennnarerumYaW    fjallaWsWargreinargerWinni.Samkvmtfrumvarpinuer_kl;metragjaldiW_Ԁ;hWorkugjafa    ogleggstYvjafntbifreiWarsemknnarerubensni,_dsilolu_ԀeWaWrumorkugjafa.VerWur   YaWaWteljasteWlilegnlgunYarsemmeW_kl;metragjaldinu_ԀereingnguhorfttilYyngdar wO  viWkomandibifreiWarogYess_slits_Ԁsemhnveldurvegakerfilandsins,;hWorkugjafa. B    HelsturksemframfyrirYvaWskilegtsaWviWhalda_kl;metragjaldi_ԀYyngribif    reiWarerufyrstalagiYauaWafnmYessmundivalda_umtalsverWri_Ԁrskun_gjaldbyrWi_Ԁein   stakrah;pa_greiWenda_.Xannigmundi_olugjald_,nannarrargjaldtku,leiWatilYessaW {  _gjaldbyrWi_ԀfrWistaWhlutatilfreigendumstrribifreiWaogyfirYsemeigaminni nF bifreiWar.MeWYvaWviWhaldalgu_kl;metragjaldi_ԀYyngri_vruflutningabifreiWar_Ԁerunnt 9 aWtryggjaaWgreiWslubyrWinverWisvipuWYvsemveriWhefurhjflestumh;pum_greiWenda_.    0annanstaWmbendaaWmeWYvaWviWhaldasrstku_kl;metragjaldi_ԀYyngri_vru  flutningabifreiWar_Ԁer_gjaldtaka_ԀafeinstkumkutkjummeirasamrmiviWraunverulegan r kostnaWsemafnotkunYeirrahlUst.TaliWhefurveriWaWYungar_vruflutningabifreiWar_Ԁvaldi e= slitivegumsemshlutfallslegamunmeiraensemsvararolunotkunYeirra.Xanniggeti 0 gjaldolunaeittogsrekkitryggtaW_gjaldbyrWi_ԀssamrmiviWYannkostnaWsemku  tkivaldameWslitivegum.0skUrslufr1995,semunninvaraf_srfrWinganefnd_Ԁinnan  _ESB_ԀogberheitiW_Towards_Ԁ_fair_Ԁ_and_Ԁ_efficient_Ԁ_pricing_Ԁ_in_Ԁ_transport_,erurakinsj;narmiWumaW i skilegtsaWtengjagjaldtkuafkutkjumtil_vruflutninga_ԀmeiraraunverulegumkostnaWi \4 semleiWirafnotkunYeirra,m.a.vegna_slits_ԀYeirravegum.Samskonarsj;narmiWkoma ' framskUrsluframkvmdastj;rnar_ESB_Ԁfr1998semberheitiW_Fair_Ԁ_Payment_Ԁfor_Infrastruc  ture_Ԁ_Use_:A_phased_Ԁ_approach_Ԁ_to_Ԁa_common_Ԁ_transport_Ԁ_infrastructure_Ԁ_charging_Ԁ_framework_Ԁ_in_  the_EU_.SagteraWslktfyrirkomulagssanngjarntogaWaukiYj;WhagslegahagkvmtYar `  semYaWstuWlaraWYvaW_hagkvmustu_ԀleiWirsuvaldartil_vruflutninga_.0Yvsambandi S+! errakiWaW_kl;metragjald_Ԁs_sanngjarnasta_ԀleiWintilaWtengjagjaldtkuviWslit.BoWaWer " skUrslunniaWkannaWirverWibeturmguleikartilaWtakauppslkagjaldtku.ErYetta # samrmiviWsj;narmiWsemYekkjastr_umhverfisfrWum_ԀogmikiWeruumrWunni,sbr.  $ meginreglunaum_notkunargjld_Ԁ(_user_Ԁ_charge_). !W%   0YriWjalagiskalbentaWmeWYvaWltagjaldtkuYyngribifreiWarrWastaf_eknum_ J""& kl;metrumtilviWb;tarviWolunotkunerdregiWrhinniskyndilegurskunsembreytt_gjald #' taka_Ԁveldur_samkeppnisstWu_ԀYeirrasemeigaeldriog_eyWslufrekari_ԀkutkigagnvartYeim #( semeiganUrriog_eyWslugrennri_Ԁkutki. $ )   _VIII_.KostnaWurviWupptku_litunarkerfis_.  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SamkvmtskUrslunefndarumframkvmd_olugjalds_Ԁfrdesember1997varstofnkostn  aWurflagannavegnakaupaeiginbnaWitalinnnemaum330millj.kr.,m.a.vegnabygg a ingar_birgWageyma_Ԁogkaupa_litunarbnaWi_,_oluflutningablum_ԀogbnaWiY_o.fl_.Kostn T, aWurvegnafjlgunar_olugeyma_ԀfyrirverktakablnduWumrekstriogbndurvarmetinn  um84millj.kr._Oluflgin_ԀtlduaWaukinnrlegurrekstrarkostnaWurYeirraviWupptku  _olugjalds_ԀyrWisamtalsum143millj.kr.XarafnmibeinnrekstrarkostnaWurum70millj.   kr.,enfjrmagns-og_afskriftakostnaWur_Ԁhinsvegarum73millj.kr.ViWmatrlegumfjr  X magns-og_afskriftakostnaWi_ԀmiWuWuflginviWaWYaumunduberakostnaWvegnakaupa K #  geymumfyrirverktakaogbndur.XessartlurvorubyggWarmati_oluflaganna_Ԁlklegum    stofn-ogrekstrarkostnaWimiWaWviWYannbnaWsemflgineigafyrirogYraWferWirsem    flgintelja_hagkvmastar_Ԁtil_litunar_Ԁogdreifingar_gjaldskyldrar_Ԁog_gjaldfrjlsrar_Ԁolu.     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AWmati_oluflaganna_ԀvirWasttknilegarforsendurekkihafabreystfr1997aWYvmarki   hvaWalausnirsu_vnlegastar_.BnaWurinnsemblandarlitnumolunaogliturinneruekki {  taldirverarWandiYttirkostnaWinumheldurnauWsynleg_sjlfvirknivWing_Ԁvegna_litunar nF innar_,hrifhennardreifinguogYrbreytingarsemgeraYarf_afgreiWslukerfum_Ԁ_birgWa 9 stWva_.0staWYessaWreisasrstaka_birgWageyma_ԀundirlitaWaoluerngertrWfyriraWolan  verWigeymd_;lituW_ԀYeimstWumYarsembWiverWurafgreiddlituWog_;lituW_Ԁola.Olan  verWisWanlituWviWfyllingubla. r &    SamkvmtnUjumati_oluflaganna_ԀerstofnkostnaWur_oluflaganna_ԀviWupptku_olu e= gjalds_ԀmeWlitun_gjaldfrjlsrar_Ԁolutalinnveraa.m.k.290millj.kr.SkostnaWur'esaman 0 stenduraffjrfestinguviWuppsetningu_blndunarbnaWar_,breytingumbensnstWvum,  blumog_birgWastWvum_ԀogvegnaaukinsbnaWartilviWskiptavina.FramkemuraWst;rhluti  kostnaWarinsvrif;lginnbnaWitil_litunar_,_Y.m.t._Ԁtil_innsprautunar_,samttlvuoghugbn i aWitil_stUringar_ԀogbnaWi_afgreiWslutki_Ԁtil_skolunar_,_stUringar_Ԁogskrningar.KostnaWur \4 hvern_afgreiddan_Ԁltraaf_gjaldskyldri_ԀolueraWmeWaltalitlaWurum1,40kr.n_virWis ' aukaskatts_.AukinnrlegurrekstrarkostnaWurertalinnverasambrilegurviWYaWsemWur  hefurveriWtlaW.    _IX_.Framkvmd_litunarkerfis_.  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' 4.hriftekjurrkissj;Ws.    hrif_olugjalds_Ԁtekjurrkissj;WsstaW_Yungaskatts_ԀnverandimyndgtuorWiWmeW `  Umsumhtti.XarsemhrerumaWrWaumfangsmiklabreytingusemsnUraWmrgumYtt S+! umsamgngumlaogrkisfjrmlaernnasttilokaWaWsegjatilumhrifslkrarbreytingar " meWmikillinkvmni.HinsvegarmnlgastslkaniWurstWutfrgefnumforsendumog # YarmeWsegjatilumlkleghriftekjurnar.  $   MikilvgteraWtakaframaWmeWnverandikerfierttviWtekjurrkissj;Wsaf_vrugjaldi_ !W% bensn,bWialmennuogsrstku_vrugjaldi_,ognverandi_Yungaskattskerfi_.Sbreyting J""& semfelst_olugjaldskerfinu_ԀerfyrstogfremstsaW_skattlagning_Ԁbensnog_dsilolu_Ԁer #' samrmdYannigaWsambrileg_kr;nutala_ԀerlgWeldsneytiogsWan_virWisaukaskattur_Ԁtil #( viWb;tar.XessutilviWb;tarkemursWansrstaktgjaldYyngrikutkivegnaYess_vegaslits_ $ ) semYauvalda. v%N!*   SamkvmtYessumYvteljasamanYYttisemvaldabreytingumtekjumrkissj;Ws A&"+ meWeftirfarandihtti:  '",  #ikmo (Zx8"iHm"  iHm^3 2Z!3  Ԉ0    hrifvegna_olugjalds_Ԁ_dsilbla_ԀstaW_mlagjalds_Ԁ_Yungaskattskerfinu_.iHm^33݌'#- Ќ  "iHm"  iHm4 2Z!3  Ԉ0    hrifvegna_olugjalds_Ԁ_dsilbla_ԀstaW_fastagjalds_Ԁ_Yungaskattskerfinu_.iHm4'5݌(z$. 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'   VerWinverandi_Yungaskattskerfi_ԀlagtniWurogYessstaWtekiWupp_olugjald_Ԁmreikna  meWYvaWtekjurtilvegagerWarlkkifrYvsemner.Samkvmtlgumrennaallartekjur  rkissj;Wsaf_Yungaskatti_,auksrstaks_vrugjalds_Ԁbensn,tilvegagerWar. `   3  TekjurtilvegagerWar1997!2004,millj.kr. #3 L# " MM*%&d  >d22F #FKJ #J>>,b , ,  ^,X ^,X ^,X ^,  ^,  ^,  ^,/ ^+  ?.N &$N &  ? 3 C2$W /%" C1997 @/!W /&" @1998 @/!W /'" @1999 bQ!W /(" @@2000@@b2000 rBW /)" @@2000 @@ D@2001D@2001 rBW /*" D@2001 D@ H@2002H@2002 rBW /+" H@2002 H@ L@2003L@2003 rBW /," L@2003 L@ P@2004P@2004 vlMW /-" P@2004  P@  vXungaskatturaf_dsilbifreiWum_ <2$4! . <3.086 9/!4! /U 93.515 9/!4! 0U 94.039 [Q!4! 1U @4639@[4.639 |rB4! 2U @4639 @ @4894@|4.894 |rB4! 3U @4894 @ `@4704`@|4.704 |rB4! 4U `@4704 `@ ]@4957]@|4.957 |rB4! 5U ]@4957 ]@ @5357@|5.357 rhM4! 6U @5357  @  r 9/!"73 9_Mlagjald_ 9/!"8 92.139 9/!"9U 92.257 9/!":U 92.030 [Q!";U 4@25864@[2.586 |rB"<U 4@2586 4@ @2631@|2.631 |rB"=U @2631 @ j@2485j@|2.485 |rB">U j@2485 j@ f@2611f@|2.611 |rB"?U f@2611 f@ \@2862\@|2.862 rhM"@U \@2862  \@  r 9/!"A3 9Fast_rgjald_ 9/!"B 9947 9/!"CU 91.258 9/!"DU 92.009 [Q!"EU  @2054 @[2.054 |rB"FU  @2054  @ @2263@|2.263 |rB"GU @2263 @ V@2219V@|2.219 |rB"HU V@2219 V@ T@2346T@|2.346 |rB"IU T@2346 T@ ~@2495~@|2.495 vlM"JU ~@2495  ~@  vSrstaktvrugjaldafbensni <2$#K <4.751 9/!#LU 95.089 9/!#MU 95.398 [Q!#NU 6@54306@[5.430 |rB#OU 6@5430 6@ G@5447G@|5.447 |rB#PU G@5447 G@ u@5493u@|5.493 |rB#QU u@5493 u@ @5540@|5.540 |rB#RU @5540 @ @5871@|5.871 }lM#SU @5871  @  }TekjurtilvegagerWarsamtals C2$$ T C7.837 @/!$ UU @8.604 @/!$ VU @9.437 cR!$ WU @10069@c10.069 tC$ XU @10069 @ 2@103412@10.341 tC$ YU 2@10341 2@ @10197@10.197 tC$ ZU @10197 @ @10497@10.497 tC$ [U @10497 @ @11228@11.228^TR$ \U @11228   @ ^#3 O#  Breytingyfir_olugjald_ԀminnkartekjurtilvegagerWarsamkvmtYeimforsendumsem o&G"] hrhefurveriWmiWaWviWum_u.Y.b._Ԁ400millj.kr.ri.TilaWvegauppm;tiYessari_tekju :'#^ lkkun_ԀergertrWfyriraWsrstaktvrugjaldbensnhkkir30,89kr.ltra32,95kr. (#_ m;tikomisamsvarandilkkunalmenna_bensngjaldinu_,entekjurafYvrennabeint ( rkissj;W.XarmeWverWurekkibreytingheildartekjumtilvegagerWarviWYessabreytingu  miWaWviWframangreindarforsendur.  @ AthugasemdirviWeinstakargreinarfrumvarpsins. T, @ Um1.gr.    01.mgr.er_gjaldstofn_Ԁ_olugjalds_ԀafmarkaWurensamkvmthennileggst_olugjald_Ԁgas-  og_dsilolu_Ԁ_tollskrrnmeri_Ԁ2710.1930.EinsoglUsterhraWframanergertrWfyriraW   _olugjaldiW_Ԁleggistfyrstogfremstolutilnotakutkioger_gjaldstofninn_ԀYvafmarkaWur  X viWYolusemnothfersemeldsneytikutki. K #    02.mgr.ertekiWframaWeldsneytisemblandaWhefurveriW_gjaldskyldri_Ԁoluskv.1.mgr.    s_gjaldskylt_ԀmeWsamahtti,endasu_blndurnar_Ԁnothfarsemeldsneytikutki.      03.mgr.erkveWiWumfjrhW_olugjalds_.   @ Um2.gr. B    0YessarigreinerkveWiWumlagningu_olugjalds_.Samkvmthenniannasttollstj;ri    lagninguoginnheimtu_olugjalds_Ԁaf_gjaldskyldri_ԀolusemaWrirenYeirsemskrWirhafa   veriWskv.3.gr.flytjatillandsins.ErYaraWallegaumaWrWalagninguvegnainnflutnings {  tileiginnota.AWWruleytiergertrWfyriraW_lagning_Ԁ_olugjalds_ԀverWihjrkisskattstj;ra. nF Xarhefurskapast_srfrWiYekking_ԀenembttiWhefurhaftmeWhndumlagninguogfram 9 kvmd_Yungaskatts_Ԁ_landsvsu_._OlugjaldiW_Ԁmunleysa_Yungaskattinn_Ԁafh;lmiogYykir  hagrWiaWYvaWaWilimeWreynsluogsrYekkinguannistlagningu,_endurkvrWun_,beit  inguviWurlagaogannaWsemgjaldiWvarWar. r @ Um3.gr. 0   01.mgr.erukvWium_gjaldskylda_ԀaWilasamkvmtlgunum.    02.mgr.erukvWiumtilkynningarskyldu.Xannigskulu_gjaldskyldir_ԀaWilar_;tilkvaddir_  sendatilkynninguumstarfsemisnatilrkisskattstj;raYvumdmiYarsemYeireru i _heimilisfastir_.XskulunUiraWilartilkynnaumstarfsemisnaWurenYeirhefjastarfsemi. \4   03.mgr.ergetiWYeirraupplUsingasemYurfaaWkomaframtilkynningutilrkisskatt ' stj;ra.    04.mgr.erkvWiumaWrkisskattstj;rigetihafnaWskrninguaWilasemekkifullngir  skilyrWumYessarargreinareWaannarrakvWalaganna. `  @ Um4.gr. "   0greininnierkveWiWumhvaWatilvikumheimilteraWafhenda_gjaldfrjlsa_ԀlitaWaolu. # HeimiltverWuraWafhendalitaWaoludrttarvlarlandbnaWi,endaY;ttYrsu_skrn  $ ingarskyldar_ԀsamkvmtumferWarlgum.XergertrWfyriraWheimiltverWiaWafhenda !W% _gjaldfrjlsa_ԀlitaWaolutilnotakutkisemtluWerutilsrstakranota,svoogtilnota J""& skipogbta,tilhshitunaroghitunar_almenningssundlauga_,tilnotaiWnaWiog_vinnuvlar_ #' ogtil_raforkuframleiWslu_. #(   @ Um5.gr. v%N!*   0greininnierkveWiWumaWWrumen_gjaldskyldum_ԀaWilumskv.3.gr.,semfengiWhafi A&"+ leyfirkisskattstj;ra,s;heimiltaWannastlitun_gjaldfrjlsrar_Ԁolu.GerterrWfyriraW  '", bnaWurssemnotatil_litunar_ԀhafiWurfengiWviWurkenninguhj_Lggildingarstofu_.Ekki '#- erkveWiWumgerWeWasamsetningu_litarefnis_,_litunarbnaW_ԀeWaframkvmd_litunar_ԀaWWru (z$. leyti_lagatextanum_ԀengertrWfyriraWfjrmlarWherrasetjireglugerWumYettaefnilktog ( gerterngrannalndumokkar.  @ Um6.gr. a   Samkvmt1.mgr.skalendurgreiWahluta_olugjalds_ԀafolusemYeirsemrekaalmenn T, ingsvagnanotaviWrekstur_h;pbifreiWa_.XeimsemrtteigaendurgreiWslusamkvmt  greininniberaWkaupa_;litaWa_Ԁ_gjaldskylda_Ԁolu.GerterrWfyriraW_endurgreiWslur_Ԁsamkvmt  YessumtluliWverWisambrilegarafslttisemYessiraWilarnj;tanverandi_Yungaskatts   kerfi_.  X   Samkvmt2.mgr.berjafnframtaWendurgreiWa_olugjald_ԀafolusemnotuWerbifreiWar K #  eigusendirWaeWa_sendimanna_Ԁerlendrarkja.EnYessiraWilarhafasamkvmtngildandi    kerfiveriWundanYegnir_Yungaskatti_Ԁog_kl;metragjaldi_.    @ Um7.gr. wO    0YessarigreinerualmennkvWiumb;khaldogtgfu_slureikninga_ԀaWilasemflytja B  inn,framleiWaeWastunda_aWvinnslu_Ԁ_gjaldskyldrar_Ԁolu.    & a   01.mgr.erukvWisemltaaWb;khaldiaWilasemframleiWaeWastunda_aWvinnslu_Ԁolu   hrlandi.GerWerkrafaumaWYeirhaldiaWgreindumb;khaldisnukaupumolutil {  'a&framleiWsluog_aWvinnslu_,olutilannarranotaogolusemerseldeWaafhentmeWWrum nF htti.Ennfremurer1.mgr.kvWiumb;khaldyfirkaupaWilaannarrioluenYeirrisem 9 notuWertilframleiWslueWa_aWvinnslu_,_gjaldskyldri_Ԁsem_gjaldfrjlsri_,eiginnotkunslkrarolu  ogafhendingu.LoksergerWskrafaaW_gjaldskyldir_ԀaWilarhaldib;khaldyfiraWfengiWlitar  efniognotkunYvsvoaWhgtsaWstaWreynasamsvrunmillimagns_litarefnis_Ԁog r _afhentrar_Ԁ_gjaldfrjlsrar_ԀolukveWnutmabili. e=   02.mgr.erkvWiumb;khaldskrWraaWila,annarraenYeirrasemstundaframleiWslu 0 eWa_aWvinnslu_Ԁ_gjaldskyldrar_Ԁolu.GerWerkrafaumaWb;khaldYeirrasmeWYeimhttiaW  Yarmegisjllkaupolu,_gjaldskyldri_Ԁsem_gjaldfrjlsri_,afhendinguogeiginnotolunnar.  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S+!   05.mgr.kemurhinsvegarframaWekkisskyltaWgefat_slureikning_ԀviW_staWgreiWslu " slu_Ԁ_smsluverslana_ԀoghliWstWraaWila. # @ Um8.gr. !W%   0YessarigreinergertrWfyriraW_rekstraraWilar_Ԁalmenningsvagna,semhlj;taendur J""& greiWsluskv.1.mgr.6.gr.,hafiyfirlityfirlengd_tlunarleiWanna_Ԁogskrifjldakl;metra #' semkutkiYeirraeiguhafaekiWviWkomandileiWum._Skrningin_Ԁskalgrundvallast #( talningu_kumlis_ԀeinsogveriWhefurngildandi_Yungaskattskerfi_._RekstraraWili_Ԁalmenn $ ) ingsvagnaskalhaldareikningab;khaldisnuyfir_aWkeypta_Ԁoluvegnarekstraralmennings v%N!* vagnaeingnguoggetasUntframaWolanhafiekkiveriWnotuWnnurkutki. A&"+   02.mgr.kemurframaWvanrkiaWiliaWskrfjldakl;metraeWasuYeirrangtskrWir  '", eWafullngjandib;khaldekkifrtskv.1.mgr.falliniWurrtturtilendurgreiWsluviWkom '#- andi_endurgreiWslutmabili_. (z$. Ї@ Um9.gr. (   0YessarigreinogYeirrinstueraWfinnannariafmrkunYvafhvaWamagniolu  greiWaskuli_olugjald_Ԁhverju_uppgjrstmabili_.Meginreglankemurfram1.mgr.Yarsem  segiraWgreiWaskuli_olugjald_Ԁfyrirhvert_uppgjrstmabil_ԀmiWaWviWYaWmagnolusemhefur a veriWafhenttmabilinurviWurkenndum_birgWastWum_Ԁ_gjaldskyldra_ԀaWila.SamkvmtYess T, arigreinleggst_olugjald_ԀolusemafhenterbeintfrbirgWastWtilkaupandaeWanotanda  Yegars_afhending_ԀferframeWaYegarolaerafhentfrbirgWastWtilsmsala.Jafnframt  leggst_olugjald_Ԁolusemtekinertileiginnotkunar.     02.mgr.erkvWisemheimilar_gjaldskyldum_ԀaWilaaWdragafrviWuppgjr_olugjald_Ԁaf  X tpuWumtistandandi_viWskiptaskuldum_Ԁendahafihin_tapaWa_ԀfjrhWWurveriWtalintil K #  _gjaldskyldrar_Ԁsluolu.    @tt& a Um10.gr.     0YessarigreinerutaldaruppYremurtluliWumundanYgurfrgreiWslu_olugjalds_.0 wO  fyrstutveimur_tluliWunum_ԀkemurframaW'a olunotkunsemleiWirafWrumkvWumlaganna B  er_gjaldfrjls_ԀenYriWjatluliWnumersjlfstW_undanYguheimild_.      Samkvmt1.tlul.greinarinnartelstekkitil_gjaldskyldrar_ԀslueWaafhendingarolasem   afhenterWrum_gjaldskyldum_ԀaWila.MeWYessukvWierkomiWvegfyriraW_olugjald_ {  leggistoluY;tthnsfluttmilli_birgWastWva_Ԁ_gjaldskyldra_ԀaWila. nF   Samkvmt2.tlul.telstekkitil_gjaldskyldrar_ԀslueWaafhendingarolasemflutterr 9 landi.X;ttYaWkomiekkibeinumorWumfram_upphafskvWi_ԀlagannaermarkmiWYeirra  aWleggja_olugjald_ԀeinvrWungunotkuninnanlandseinsogalmenntgildirum_skattlagningu_  vara.   r   Samkvmt3.tlul.telstekkitil_gjaldskyldrar_ԀslueWaafhendingarolasemsannanlega e= hefurfariWforgrWumvegnarUrnunarafstWumsemtaldareruupptluliWnumeWaaf 0 WrumsambrilegumstWum._SnnunarbyrWi_ԀvegnaslkrarrUrnunarhvlirhinum_gjald  skylda_ԀenYaWerhWmatiskattyfirvaldahvenrngilegatelstsUntframaWhnhafiorWiW.  XessiheimildeinungisviWYegar_rUrnun_ԀverWureftiraWolaerafhentfrbirgWastWen_olu i rUrnun_Ԁinnan_birgWastWvar_Ԁmyndarekki_gjaldstofn_Ԁ_olugjalds_ԀYarsem_lagningin_Ԁferekki \4 framfyrrenviWafhendingurbirgWastW. ' @ttUm11.gr.    01.mgr.erkveWiWum_uppgjrstmabil_Ԁ_olugjalds_,gjalddagaogskyldu_gjaldskylds_ԀaWila `  tilaWstandaskil_olugjaldi_Ԁsamt_olugjaldsskUrslu_. S+!   02.mgr.erukvWiumaWrkisskattstj;rikvarWi_olugjald_Ԁ_gjaldskylds_ԀaWilahverju " _uppgjrstmabili_ԀogheimildhanstilaWrannsaka_olugjaldsskUrslur_ԀogleiWrttaYrogtla # greiWslu_olugjalds_ԀefskUrsluerekkiskilaWinnan_tilskilins_Ԁtma,enginskUrslasendeWaef  $ skUrslueWa_fylgiggnum_Ԁerb;tavant.kvWi2.mgr.erusambrilegkvWum25.gr. !W% laganr.50/1988,umvirWisaukaskatt. J""&   03.mgr.erkveWiWumaWrkisskattstj;rasheimiltaWafturkallaskrningu_gjaldskylds_ #' aWila,sbr.3.gr.,ef_olugjaldsskUrslu_ԀerekkiskilaWrttumtmaeWa_olugjald_Ԁekkigreitt, #( YartilrhefurveriWbtt._Gjaldskyldir_ԀaWilar,semeruekkiskrWirskv.3.gr.,hafaekki $ ) heimildtilaWflytjainneWafafhentaolungreiWslu_gjalds_ԀogyrWuYv,efrrWiYessu v%N!* yrWibeitt,aWgreiWa_olugjaldiW_ԀYegarviWtollafgreiWslu_innfluttrar_ԀolueWaviWm;ttkuef A&"+ olaerkeyptafinnlendumaWila.  '", @ttUm12.gr. (z$.   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K #    MeWYessarigreinerlagttilaWtekiWverWiupp_kl;metragjald_ԀbifreiWarog_eftirvagna_    semeru10.000kgeWameiraaW_leyfWri_ԀheildarYyngd,aWundanskildumbifreiWumsemeru    ',K tlaWartil_f;lksflutninga_.MeW_leyfWri_ԀheildarYyngderttviWYYyngdsemerleyfWvegum   samkvmtreglugerWnr.528/1998,umstrWogYyngdkutkja.EkkiergerWurgreinar wO  munurYvhverskonareldsneytiernotaWbifreiWarsemnYessum_Yyngdarmrkum_. B    GerterrWfyriraW_kl;metragjald_Ԁaf_gjaldskyldum_Ԁ_eftirvgnum_ԀverWisamaogYaW_kl;    metragjald_ԀsemgreiWaberaf_gjaldskyldum_ԀbifreiWum._Kl;metragjaldiW_ԀverWurmuneinfald   araframkvmdenngildandi_Yungaskattskerfi_,t.d.fkkar_lestrartmabilum_ԀrYremur {  tv. nF   nnurkvWigreinarinnareru;breyttfrlgumnr.3/1987,umfjrfluntilvegagerWar. 9 @ttUm14.gr.    0greininnierkveWiWum_endurkvrWun_ԀskattsYegarheildarYyngdkutkisreynist r meirien_gjaldYyngd_ԀYess_lestrarskr_Ԁ_kumla_.Ekkiskiptirmlihvort_gjaldYyngd_Ԁhefur e= veriWskrWminniskv.15.gr.frumvarpsins. 0   AWWruleytivsasttilathugasemdaviWd-liW15.gr.frumvarpsYesservarWaWlgumnr.  68/1996.  @ttUm15.gr. \4   GreininkveWurumaWrkisskattstj;riskulikvarWa_kl;metragjald_ԀaWloknuhverju ' _lestrartmabili_.GerterrWfyriraW_lestrartmabilum_ԀfkkiumeittfrYvsemveriWhefur  _Yungaskattskerfinu_ԀogYauverWiYvtv,Y.e.1.!15.desemberog1.!15.jn.GjaldiWerlagt  _skrWan_Ԁeiganda_kutkisins_ԀviW_lestur_._Gjalddagar_Ԁeru1.janarog1.jl. `    @ttUm16.gr. "   0YessarigreinerkveWiWumskyldukumannstilskrningarakstri_akstursb;k_Ԁog # skyldurhanseftakaYarf_kumli_ԀrkutkivegnaviWgerWar.kvWiYessieruefnislega  $ samhlj;WakvWum6.gr.ogB-liWar7.gr.laganr.3/1987,umfjrfluntilvegagerWar,eins !W% ogYeimvarbreyttmeWlgumnr.68/1996.VsastumskUringartilathugasemdaviW8.og J""& 10.gr.frumvarpiYvervarWaWlgumnr.68/1996. #' @ttUm17.gr. $ )   kvWiWerefnislegasamhlj;Wac-liW15.gr.frumvarpsYesservarWaWlgumnr. v%N!* 68/1996,umbreytingulgumnr.3/1987,umfjrfluntilvegagerWar. A&"+    '", & ,    @ttUm18.gr. (   LagtertilaWbttverWiviWlginnUjumkaflaum_kruheimildir_,eftirlitog_refsibyrgW_.  0YessarigreinerkveWiWum_kruheimildir_.Greinintekurtil_olugjalds_Ԁogkl;metragjalds.  ',(DSamkvmtkvWinuerheimiltaWkrakvrWunrkisskattstj;raum_olugjald_Ԁog_kl;metra a gjald_ԀtilhansinnanYrjtudagafrYvaWkvrWuninvartilkynnt.SkUrarreglureruumfr T, hvaWa_tmamarki_Ԁskulireikna_frestina_.nnurkvWigreinarinnareruefnislegasamhlj;Wa  _mlsmeWferWarkvWum_Ԁ_virWisaukaskattslaganna_.    kvrWuntollstj;raskv.3.tlul.1.mgr.13.gr.er_kranleg_Ԁtilhansinnansmu_tmafresta_   og_krur_Ԁtilrkisskattstj;ra.kvrWuntollstj;raer_kranleg_Ԁtil_yfirskattanefndar_.  X @ttUm19.gr.      0greininnierfjallaWumeftirlit.Rkisskattstj;riskalannasteftirlitmeWaWlituWolas    ekkinotuW_skrningarskyld_ԀkutkisamteftirlitimeW_kumlum_Ԁogskrninguaksturs   kutkjasemgreitteraf_kl;metragjald_.GerterrWfyriraWeftirlitvettvangiverWifram wO  hndum_VegagerWarinnar_ԀenhnhefursinntYvmeWg;Wumrangri_Yungaskattskerfinu_. B  Yfirumsj;neftirlitsverWurY;hndumrkisskattstj;ra.Rkisskattstj;ritilkynnirsWan    skattranns;knarstj;rarkisinseftiratvikumgrunumrefsivertbrot.     02.mgr.erkveWiWumheimildir_eftirlitsmanna_ԀviWstrfsn.TekiWerframaWheimilt {  saWstWvakutkitilaWtakasUnir_eldsneytisgeymi_ԀsvogangamegirskuggaumaW nF ekkisnotuWlituWola.JafnframterutilteknarheimildirtilaWstWva_kl;metragjaldsskyld_ 9 kutkioggeraathuganir_kumlisbnaWi_,skrningu_akstursb;k_Ԁ_o.fl_.    03.mgr.erkveWiWumheimildir_eftirlitsmanna_Ԁrkisskattstj;ratilaWfggnhj_olu  gjaldsskyldum_ԀaWilumskv.3.gr.svogangamegirskuggaumrttmti_lagningar_Ԁ_olu r gjalds_ԀogslueWaafhendingujafnt_litaWri_Ԁsem_;litaWri_Ԁolu. e= @ttUm20.gr.    0YessarigreinerlagttilaWrefsikvWilagannaverWieinukvWi.kvWiWtekurYtil  _olugjalds_Ԁogkl;metragjalds.GreininnisviparaWmeginstefnutil18.gr.ngildandilaganr. i 3/1987,umfjrfluntilvegagerWar,aWbreyttu_breytanda_,eneinnigvarhfWhliWsj;naf40. \4 gr.laganr.50/1988,umvirWisaukaskatt.04.mgr.erY;einniglgWrefsingviWYvaWnota ' litaWaolu_skrningarskylt_Ԁkutki,sbr.4.gr.laganna.GerterrWfyrirYvaWtekiWverWi  strangarYeimbrotumframkvmdenWrumbrotumsamkvmtmlsgreininni.Umskil  greininguhugtkunumsetninguroggleysivsasttil_refsirttar_.0kvWinuer_verknaWar `  lUsing_,Y;erekkiumaWrWatmandiupptalningubrotasemfallaundirkvWiW,endavsar S+! orWalaggreinarinnartilkvWalagannaaWYvleytisemupptalninginnrekkitilYeirra.Um " skUringuYeimatriWumsem_refsiverW_ԀerusamkvmtYessarigreinvsasttilumfjllunarum # YauviWeigandigreinum.Skattranns;knarstj;rirkisinskvarWarrefsingarsamkvmtgrein  $ innien6.mgr.ergertrWfyriraWrkisskattstj;rigetikvarWaWsektirhafieigandieWa_um !W% rWamaWur_ԀkutkisbrotiWgegn4.mgr.nYessaWtaliWverWiaWaksturhafiveriW_vantalinn_. J""& @ttUm21.gr. #(   kvWigreinarinnareruaWmestuleytitekin;breyttaWefnitilrngildandilgumnr. $ ) 3/1987,umfjrfluntilvegagerWar.kvWi4.og5.mgr.eigasrhinsvegarfyrirmynd v%N!* lgumnr.39/1988,um_bifreiWagjald_. A&"+    '", & a   @ttUm22.gr. (   HrerlagttilaWreiknaWirverWi_drttarvextir_Ԁhafi_olugjald_ԀeWa_kl;metragjald_ԀekkiveriW   'a(igreitteWagreittofseint.MiWaWerviWaW_drttarvextir_ԀleggistfrgjalddagaaWYvervarWar  _olugjaldiW_._Drttarvextir_Ԁvegna_vangoldins_Ԁkl;metragjaldsreiknastfrgjalddagahafiekki a veriWgreitt_eindaga_. T, @Um23.!24.gr.    GreinarnarYarfnastekkiskUringa.     K #  @ttUm25.gr. (   SemfyrrsegirergertrWfyriraWtekjurtilvegagerWarlkkiaW;breyttuum_u.Y.b._Ԁ400  millj.kr.viWupptku_olugjalds_ԀstaWngildandi_Yungaskattskerfis_,Y;svoaWheildartekjur  rkissj;WshaldistYvsemnst;breyttarvegnameiriteknaafvirWisaukaskatti.TilaWkoma a vegfyrirskerWinguteknatilvegagerWarerhrlgWtilhkkunsrstku_vrugjaldi_Ԁaf T, bensni,semermarkaWurtekjustofntilYessmlaflokks,enm;tikomisamsvarandilkkun  almenna_bensngjaldinu_,entekjurafYvrennabeintrkissj;W.   Fylgiskjal. K #    AU?) dE>G A^       FjrmlarWuneyti,   fjrlagaskrifstofa: wO    Umsgnumfrumvarptillagaum_olugjald_Ԁog_kl;metragjald_Ԁ_o.fl_.       MeWfrumvarpiYessuerulagWartilbreytingarfjrflunrkisinstilvegagerWarmeWgjald   tkuafnotkunkutkjasemkninerumeW_dsilolu_.FrumvarpiWvarlagtframAlYingi {  _vorYingi_Ԁ2002envarekkiafgreittYogernlagtframafturltiWbreyttrimynd.Frumvarp nF iWgerirrWfyriraWtekiWverWiupp_olugjald_Ԁ_dsilolu_ԀsemverWi45kr.hvernltra.AW 9 ;breyttuttiverWltraaf_dsilolu_ԀYaWverWaheldurlgraenltraafbensni,eWaum94  kr.miWaWviWverWlagdag.SamkvmtfrumvarpinuverWurnotkun_dsilolu_Ԁ_gjaldfrjls_Ԁfyrir  tilteknartegundirtkjaogvla,t.d.skipog_bvinnuvlar_,enlitarefniverWurblandaWslka r oluviWfyllingu.:heimiltverWuraWnotalitaWaolu_skrningarskyld_ԀkutkiogerkveWiW e= umaWlagWarverWisektirYaWilasemverWauppvsiraWYvaWnotalitaWaolu_skrn 0 ingarskyld_Ԁkutki.XerlagttilaWauk_olugjalds_ԀverWiinnheimtstighkkandi_kl;metra  gjald_ԀbifreiWarog_eftirvagna_ԀsemeruYyngrien10tonn,aWundanskildum_f;lksflutninga  bifreiWum_.GerterrWfyriraW_kl;metragjaldiW_ԀverWimunlgraennverandigjaldogni i tilumhelmingifrrikutkjaennverandiYungaskattur,eWaum5!6YsundstaWum12 \4 Ysund.Fast_rgjald_Ԁ_Yungaskatts_ԀverWurfelltniWur. '   kvWifrumvarpsinsbeinasteinkumaWYttumsemvarWa_tekjuhliW_Ԁrkissj;Wseinsog  nnarergreintfralmennumathugasemdumviWfrumvarpiW.EkkierstWatilaWtlaaW  Yauhafiveruleghriftgjldrkissj;WsenY;erreiknaWmeWaWbreyttfyrirkomulagYess `  arar_skattlagningar_ԀverWiheldur;dUraraframkvmd.GerterrWfyriraWrkisskattstj;ri S+! annistlagninguogaWraframkvmdvarWandi_olugjald_Ԁogsrstakt_kl;metragjald_ԀenaW " hanngetifaliW_skattstj;rum_ԀogVegagerWinniaWannasteinstakaYtti.rlegurkostnaWurviW # _YungaskattskerfiW_Ԁhjrkisskattstj;ranemurliWlega40_m.kr_.tlaWeraWskostnaWurgeti  $ lkkaWum10_m.kr_.,aWallegaYarsemdragamunverulegarkostnaWitengslumviW_lestur_. !W% 0YeirritlunerreiknaWmeWaWstaWfkkunarstarfaviW_YungaskattskerfiW_ԀkomiaukiW J""& _vinnuframlag_ԀviW_b;khaldslegt_ԀeftirlittengslumviW_olugjaldiW_.MiWaWerviWaW_VegagerWin_ #' annistframogstandistraumaf_vegaeftirliti_ԀmeW_gjaldskyldum_ԀkutkjumsemmunYfela #( srtkusUnar_olugeymum_ԀogeftirlitmeWumhelmingifrrikutkjummeW_kumli_. $ ) XerfrumvarpinugertrWfyriraW0,5%af_innheimtum_Ԁtekjumrennirkissj;WtilaWstanda v%N!* undirYessumtgjldum.ErYarumaWrWasamahlutfallogrunniWhefurrkissj;Waftekj A&"+ umaf_Yungaskatti_ԀtilaWmtakostnaWiviWframkvmdnverandikerfis.  '",   FjrhWir_olugjaldsins_Ԁog_kl;metragjaldsins_ԀerufrumvarpinumiWaWarviW&  aWtekjur '#- rkissj;Wsv''erWiYvsemnst;breyttar.Samsetning_teknanna_ԀmundiY;breytastYannigaW (z$. tekjustofnar_VegagerWarinnar_ԀgtulkkaWum_u.Y.b._Ԁ400_m.kr_.XvergertrWfyriraWsr ( staktvrugjaldafbensnitil_VegagerWarinnar_ԀverWihkkaWsemYessunemurogaWalmennt  vrugjaldafbensniverWilkkaWsamamlisamkvmtkvWifrumvarpinuumbreyt  ingulgumnr.29/1993,umvrugjaldafkutkjum,eldsneyti_o.fl_. a