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T,    EinsoglUstvarhraWframanhafaaWildarrkiESBtekiWuppsrstaktfyrirkomulag  skattlagninguvaxtasemfelstsjlfkrafaupplUsingagjfogafdrttarvxtum.Fyrirkomulag  YettaYj;narYeimtvYttatilgangiaWkomavegfyrirundanskotfrskattiogkomaveg   fyrirbrenglunsamkeppnisaWstWusemekkisamrUmistinnrimarkaWiESB.MeWhliWsj;n  X afYvsWarnefndamjafnvelgerarWfyriraWsambrilegarkrfurverWigerWartilEESrkj K #  annaogYarfaWkannahvaWaafleiWingarYessitilskipunkannaWhafahrlandi.MeWtilliti    tilYessogYeimtilgangiaWdragarmguleikumskattundanskotumttiaWkannahvort    unnteraWkomasambrilegufyrirkomulagihvaWvarWarsamskipti0slandsviWYessarYj;W   ir.0YvsambandierrttaWhafahugaaWnokkuWerumaWslenskiraWilarhafikomiWffyr wO  irlndumeinsogBelgu,LxemborgogHollandienYessilndveitanekkiupplUsingar B  umbankaviWskiptierlendraaWila.      14.8Breytingarb;takerfi. slu  {    NefndinteluraWstWastilaWhugaaWbreytingumreglumumbturskattkerfinuog nF aWe.t.v.verWileitaWannarraleiWatilaWrttahluteinstWraforeldraengegnumskattkerfiW 9 meWhrribarnab;tumogvaxtab;tumentilsambWarf;lks.kaflegaviWkvmtogerfitter  aWupplUsabrotafYessutagioggengiWnokkuWnrrifriWhelgieinkalfsmeWranns;kn  Yeim.SstaWasambWarf;lksogeinstWraforeldragerWjfnskattalegutillitimttiveita r einstWumforeldrumYviWb;taraWstoWsemtalinernauWsynlegmeWWrumhtti,t.d. e= gegnumalmannatryggingakerfiWeWasveitarflgsemkunnaaWverabeturstakkbintilaW 0 leggjamatYrfogforsendurslkraraWstoWarenskattkerfiW.Einnigmttiathugahvortrtt  vriaWgeraviWb;tarbturhWarsrstakriums;knogyfirlUsinguviWkomandiaWila    14.9Skatteftirlitogskattranns;knir. sli   \4   Nefndinnivarm.a.faliWaWfjallaumhvaWasviWumYurfiaWeflaskatteftirlitogskatt ' ranns;kniroghvaWavinningiYaWgetiskilaWauknumskatttekjum.0umfjllunsinnihefur  nefndinYvmetiWstWuYessaraYttalj;siYesssemframhefurkomiWstrfumhennarog  getiWerskUrslunni.Lj;sterafYvaWrinstWaertilaWeflaYessaYttiskattframkvmd `  arinnarsvoogaWstyrkjalagaumhverfiWUmsanhtt. 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AthyglisverWird;marskattsvikamlum. ty1 `   11 D;murHstarttar0slands12.jn1997,mlnr.121/1997: "  '0  XvarkrWurogvorugefnaraWskst;rfelldarrangfrslurskattframtlumsnumr # unum1990!1994,Yarsemtekjurvoruvantaldaruma.m.k.133.158.685kr.,erleidditilYess  $ aWlagWurtekjuskatturogtsvarvarW37.668.600kr.lgrienveratti.Ennfremurst;rfelld !W% arrangfrslurogundandrtturviWvirWisaukaskattsskilrunum1990!1994meWYvaW J""& vanteljavirWisaukaskattsskUrslumsnumskattskyldaveltuuma.m.k.149.021.817kr.sem #' varWtilYessaWhannkomsthjYvaWgreiWatilrkissj;Ws36.510.344kr.tskatt,semfr #( dr;gust627.767kr.vegnavantalinsinnskatts,YannigaWvangreiddurvirWisaukaskatturvar $ ) 35.882.577kr.LoksrangfrsluskjalafyriraWhafarunum1990!1993lkkaWblekk v%N!* ingarskynifjrhWirafritum120slureikningaognotaWYauYannigbreyttsemfylgiskjl A&"+ tiltekjufrslub;khaldi.  '",   DmdviWurlg:12mnaWafangelsi,Yaraf9mnuWirskilorWsbundnir.Fsekt50.000.000 '#- kr.,vararefsing12mnaWafangelsi. (z$. Ї HraWsd;murReykjavkur6.jl1999,mlnr.S1510/1998: (    A,krWursemstj;rnarformaWurogframkvmdastj;riXhf.,gefiWaWskaWhafabrotiW  gegnlgumumvirWisaukaskattmeWYvaWhafarunum1993,1994og1995Umistafhent  rangareWaengarvirWisaukaskattsskUrslurmeWYeimafleiWingumaWskattskyldveltaflagsins a framangreindrvarvantalinum81.542.419kr.semvarWtilYessaWflagiWkomsthjaW T, greiWa22.520.885kr.virWisaukaskatt.BrotgegnlgumumstaWgreiWsluopinberragjalda  meWYvaWhafaekkistaWiWskilstaWgreiWsluopinberragjaldasemhaldiWvareftiraflaun  umstarfsmannaflagsinsrunum1994og1995,samtals547.781kr.AvareinniggefiW   skjalafalsogtollalagabrotaWsk.BvarkrWurfyrirtollalagabrotogskjalafalsopinberu  X starfi. K #    SannaWtaldistaWAhefWiframiWYauskattalagabrotsemhannvarkrWurfyrir.krWu    vorubWirsakfelldirfyrirskjalafalsogtollalagabrot.      DmdviWurlg:Admdur2ra;skilorWsbundiWfangelsi.Fsekt64.000.000kr.,vara   refsing1rsfangelsi.kvrWunrefsingarBfrestaW. wO    FyrirkemuraWatvinnustarfsemi,ogYaWjafnvelnokkuWumfangsmikil,s;skrWaWllu    leytihjskattyfirvldum,engumskUrslumskilaWeWaggnumhaldiWtilhagavegnarekstrar   ins.Semdmimnefna: {   D;murHstarttar0slands27.ma1999,mlnr.513/1998: 9    krWu,Asemstj;rnarformanni,fyrirsvarsmanniogeigandaXhf.ogBsemfyrirsvars  manniogeigandaflagsins,vorugefinaWskbrotgegnlgumumvirWisaukaskattmeWYv  aWhafaekkitilkynntumvirWisaukaskattsskyldastarfsemiflagsins,aWhafavanrktaWgera r greinfyrirvirWisaukaskattsskyldrisluvruogYj;nustusemframf;rstarfsemiflagsins e= runum1993,1994og1995ogaWhafaekkistaWiWskilinnheimtumvirWisaukaskattisem 0 innheimturvarstarfsemiflagsins,samtalsa.m.k.3.363.398kr.Brotgegnlgumumtekju  skattogeignarskattmeWYvaWhafaltiWundirhfuWleggjastaWskilaskattskUrslumogtelja  framtilskattstekjurflagsinsrunum1993,1994og1995semnmuaWlgmarki i 9.255.805kr.semflaginubaraWgreiWaaftekjuskattogaWhafameWYessarihegWunorWiW \4 YessvaldandiaWflagiWkomstundangreiWslutekjuskatts,samtalsaWfjrhW3.045.415kr. ' Brotgegnb;khaldslgumoglgumumrsreikningameWYvaWhafaltiWundirhfuWleggj  astaWhaldalgboWiWb;khaldfyrirflagiWrunum1993,1994og1995ogaWgerarsreikn  ingafyrirYaW. `    0hraWivarkrWiBsUknaWurafllumkrfumkruvaldsinsmlinuYarsemrttmtur S+! vafivartalinnleikaumYtthanskvarWanatkuumYaumlefniflagsinssemkrat;k " til.TaliWvarsannaWaWkrWiAhefWigerstsekurumYaubrotlgumumvirWisaukaskatt # semhonumvorugefinaWsk,Y;YannigaWvangoldinnvirWisaukaskatturvartalinn  $ 1.490.410kr.samrmiviWjtningukrWa.HannvareinnigsakfelldurfyriraWhafaltiW !W% undirhfuWleggjastaWskilaskattskUrslumogteljaframtilskattstekjurXhf.runum1993 J""& og1994ensUknaWurhvaWriW1995varWaWi.XvarekkitaliWaWkruvaldiWhefWilagtfram #' ggnsemgerWud;minumkleiftaWmetasjlfstttoggrundvelliranns;knargagnahvort #( tekjurflagsinshefWunumiWYeirrifjrhWsemhaldiWvarframkruogvangreiddur $ ) tekjuskatturYarmeWnumiWYeirrifjrhWsemYargreindi.krWivarYvsUknaWurafYeim v%N!* kaflakrusemsneriaWYv.TaliWvarsannaWaWlgboWiWb;khaldhefWiveriWhaldiWfyrir A&"+ flagiWrin1993,1994og1995ogYvhefWiekkiveriWbrotiWgegnlgumumb;khald.X  '", varkrWisUknaWurafkruhvaWvarWaWibrotlgumumrsreikninga. '#-   HraWsd;mivareinungisfrUjaWhvaWvarWaWimeintbrotgegnlgumumvirWisaukaskatt, (z$. b;khaldogrsreikninga.NiWurstaWahraWsd;msumsUknuBvarstaWfestHstartti.Avar ( sakfelldurfyrirst;rfelldvirWisaukaskattsbrotogvarmiWaWviWaWvangoldinnvirWisauka  skatturnmia.m.k.3.363.398kr.,einsoggreindikru.BrotinvorutalinvarWaviWsmu  lagakvWioghraWsd;mi.Hannvareinnigsakfelldurfyrirbrotgegnlgumumb;khald a samkvmtYvsemgreindikru.ShttsemivartalinvarWaviW36.gr.,sbr.4.tlul.1. T, mgr.37.gr.laganr.145/1994,umb;khald,sbr.1.gr.laganr.37/1995umbreytinguYeim  lgum,sbr.og2.mgr.262.gr.almennrahegningarlaga,nr.19/1940,sbr.1.gr.laganr.  39/1995.     DmdviWurlg:Admdur8mnaWafangelsi,Yaraf5mnuWirskilorWsbundnir.Fsekt  X 1.500.000kr.,vararefsing3mnaWafangelsi. K #    AlvarleginnskattsvikYarsemeinstaklingarskjasrfjrmunirkissj;Wformi;lg    mtrakrafnatilendurgreiWsluinnskattskomafyrirmeWnokkuWreglulegumhttitmabil   inu.Hrmsemdminefna: wO   HraWsd;murReykjaness31.desember1993,mlnr.S247/1993:      EvarkrWurfyriraWtilgreinasemframkvmdastj;riJranglegavirWisaukaskatts   skUrslu!brWabirgWaskUrslufiskvinnslufyrirtkis!fyrirflagiW,hrefniskaupaWfjrhW {  25.920.120kr.oginnskattafYeimaWfjrhW6.350.429kr.,afhentiYskUrsluskattstj;ran nF umReykjanesumdmiYvskyniaWflagiWfengiendurgreiddainnskattsfjrhWinasem 9 virWisaukaskattafhrefniskaupumsemekkihfWuveriWgerWreynd.VarsynjaWumY  greiWslumeWrskurWiskattstj;raogfkkkrWiYannigfWekkihendur.    DmdviWurlg:7mnaWafangelsi,alltskilorWsbundiWYrjr.Fsekt500.000kr.,vara r refsing3mnaWafangelsi. e=  & a D;murHstarttar0slands23.n;vember1995,mlnr.244/1995:     XvarkrWursemframkvmdastj;riogstj;rnarformaWurVoggefnaraWskst;rfelldar  rangfrslurviWvirWisaukaskattsskil'aUflagsinsrunum1992,1993og1994meWYvaWhafa i tbiWfyrirhndflagsinsalls110tilhfulausarvirWisaukaskattsskUrslurYarsemtilgreindur \4 innskatturvaraWmeginhlutasamkvmtreikningumfreinkafyrirtkikrWa,X,nYess ' aWnokkurraunverulegviWskiptihefWuttsrstaWmillifyrirtkjanna,endavarYaWfyrir  tkiekkimeWneinastarfsemiogskilaWigreindutmabiliUmistengumvirWisaukaskatts  skUrslumeWaskUrslumYarsemskattskyldveltavarengin,ogaWhafameWvikulegumfram `  vsunumhinumrnguskUrslumsvikiWrrkissj;WiaWminnstakosti38.195.944kr.sem S+! endurgreiddanvirWisaukaskatt. "   DmdviWurlg:Fangelsi2rog6mnuWi(30mnuWir),;skilorWsbundiW.Fsekt # 20.000.000kr.,vararefsing12mnaWafangelsi.B;takrafasamYykkt.  $  D;murHstarttar0slands26.september1996,mlnr.154/1996: J""&    DvarkrWursemframkvmdastj;riFhf.,gefnaraWskst;rfelldarrangfrslurviW #' virWisaukaskattsskilflagsinsrunum1992,1993,1994og1995,meWYvaWtbaogaf #( hendaskattyfirvldum83tilhfulausarvirWisaukaskattsskUrslurYarseminnskatturflagsins $ ) varranglegatilgreindurogaWhafaYannhttsvikiWrrkissj;WisemendurgreiddanvirWis v%N!* aukaskatt12.604.556kr. A&"+   DmdviWurlg:Fangelsi9mnuWi,;skilorWsbundiW.Fsekt7.000.000kr.,vararefsing  '", 12mnaWafangelsi.B;takrafasamYykkt. '#-  (z$.  HraWsd;murReykjaness24.n;vember1999,mlnr.S1603/1999: (    XvarkrWursemframkvmdastj;riogpr;kruhafiXehf.,gefinaWskbrotgegnlgum  umvirWisaukaskattograngfrslurupplUsingaopinberustarfimeWYvaWhafatbiWfyrir  flagiWogafhentskattstj;ra10tilhfulausarvirWisaukaskattsskUrslurfyriruppgjrstmabilin a fr19.janartil30.aprl1998,Yaraf9brWabirgWaskUrslurYarsemranglegavorutilgreind T, kaupflagsinshrefnioginnskatturvegnaYeirraogeinaskUrsluYarsemranglegavartil  greindundanYeginveltaoginnskattur.MeWYvaWhafamisnotaWaWstWusnasemstarfs  maWurskattstofutilaWskrinntlvukerfivirWisaukaskattsrangarupplUsingarsamkvmt   hinuminnlgWuskUrslumograngarstaWfestingarafgreiWslumYeirra,enYrfrslurtlvu  X kerfiWheimiluWuinnheimtumannirkissj;WsaWgreiWaflaginuinnskattsemYaWfkktborg K #  aWan,samtals1.627.794kr.EinnigmeWYvaWhafannokkurraskUrslugjafarafhlfuXehf.    fyrir40uppgjrstmbilfr1.ma1998til28.mars1999misnotaWstWusnasemstarfs    maWurskattstj;ratilaWskrbeintinntlvukerfivirWisaukaskattsrangarupplUsingarYgu   flagsins,34sinnumumvikuleghrefniskaupoginnskattafYeimog6sinnumumundan wO  YegnaveltuoginnskatttveggjamnaWatmabilumograngarstaWfestingarumafgreiWslur B  Yeirra,semheimiluWuinnheimtumannirkissj;WstborguninnskattitilXehf.samtals    9.241.527kr.XvorukrWagefinaWskmeirihttarb;khaldsbrotmeWYvaWhafarekstri   Xehf.alltriW1998ogfyrrihlutarsins1999vanrktaWhaldalgboWiWb;khaldogvan {  rktaWvarWveitafylgiskjlsamrmiviWg;Wab;khaldsogreikningsskilavenjuogaWhafa nF vanrktaWsemjarsreikningflagsinsfyrirriW1998. 9   SektkrWavartalinsnnuWmeWafdrttarlausrijtninguhans.    DmdviWurlg:12mnaWafangelsi.Fsekt25.000.000kr.insolidummeWXehf.,vara  refsing12mnaWafangelsi. r   AnnaWtilbrigWiafinnskattsrangfrslumhefurmjgveriWaWryWjasrtilrmsundanfarin 0 r.XarerumaWrWaYautilvikYarsemslureikningseyWublW,oftarenekkimeWpers;nu  auWkennum;gfusamraeinstaklinga,semeruheimilislausirog;reglu,gangakaupumog  slumogendahjeinstaklingumogfyrirtkjumYarsemYauerulgWtilgrundvallarfrslu i gjaldaoginnskattsm;tiraunverulegumtekjumoginnheimtumvirWisaukaskattitilYessaW \4 komasthjgreiWsluopinberragjaldaogvirWisaukaskatts.SemdmiummlafYessumtoga ' mnefna:   D;murHraWsd;msReykjavkur23.ma2003,mlnr.4099/2002: `     krWaAvargefiWaWskaWhafarinu1999tekiWviWognotaWtilgjaldfrsluoginn S+! skttunarb;khaldivegnasjlfstWrarstarfsemihans29tilhfulausaslureikninga,samtals " aWfjrhW25.215.682kr.,sembrumeWsraWveravegnasluverktakaYj;nustutil # krWaAnYessaWnokkurslksalahefWittsrstaW,enreikningaYessaafhentikrWiB  $ krWaAgegnpeningagreiWsluoghafWikrWiBmillignguumaWaflareikningannasem !W% krWufrWufjrhWir,enmeWYvkomuYeirkrWaAundanaWstandaskilskila J""& skyldumvirWisaukaskatti,samtals4.962.224kr.XvarkrWaAgefiWaWskaWhafanotaW #' framangreindatilhfulausaslureikninga,semkrWiBafhentihonum,tilgjaldfrslu #( b;khaldikrWaA,enmeWYvhkkuWukrWurekstrargjldrekstrarreikningioglkkuWu $ ) tekjuskattsogtsvarsstofnkrWaAvegnasjlfstWrarstarfsemihansrinu1999um v%N!* samtals20.253.458kr.skattframtaliriW2000ogkomuhonumundangreiWslutekjuskatts A&"+ ogtsvarsaWfjrhW9.118.523kr.krWuAogBvareinniggefiWaWskb;khaldsbrot  '", meWYvaWkrWiAoftaldirekstrargjldb;khaldisnufyrirriW1999YegarhannfrWi '#- fjrhWir29tilhfulausraslureikningatilgjaldab;khaldisnu,semkrWiBafhenti (z$. honumYvskyni,oghafavantaliWhagnaWsemYessunamrekstrarreikningifyrirriW1999. (   XvarkrWaAgefiWaWskaWhafarinu2000tekiWviWognotaWtilinnskttunar  b;khaldivegnasjlfstWrarstarfsemisinnar22tilhfulausaslureikningasamtalsaWfjr  hW51.468.142kr.sembrumeWsraWveravegnasluverktakaYj;nustutilkrWaAn a YessaWnokkurslksalahefWittsrstaW,enreikningaYessagafkrWiCtnafniXehf. T, krWaAogafhentihonumgegnpeningagreiWslu,enmeWYessukomuYeirkrWaA  undanaWstandaskilskilaskyldumvirWisaukaskatti,samtals10.011.118kr.XvarkrWu  AogCgefiWaWskb;khaldsbrotmeWYvaWkrWiAoftaldirekstrargjldb;khaldisnu   fyrirriW2000YegarhannfrWifjrhWir22tilhfulausrareikningatilgjaldab;khaldi  X snusemkrWiCafhentihonumYvskyni. K #    krWaCvarjafnframtgefiWaWskaWhafaekkistaWiWskilvirWisaukaskattisemhann    innheimtisjlfstWristarfsemisinnirinu2000samkvmt10slureikningumsemhann    gaftnafniXehf.Yehf.,samtalsaWfjrhW1.764.035kr.     DmdviWurlg: wO    krWiA:12mnaWafangelsi,9mnuWirskilorWsbundnirtil3ra.Fsekt48.500.000kr., B  vararefsing12mnaWafangelsi.      krWiB:5mnaWafangelsi,skilorWsbundiWtil2ra.     krWiC:6mnaWafangelsi,skilorWsbundiWtil2ra.Fsekt3.600.000kr.,vararefsing {  3mnuWir. nF  D;murHraWsd;msReykjavkur20.jn2003,mlnr.4098/2002:     krWaA,semframkvmdastj;raXehf.,vargefiWaWskaWhafarunum1998,1999,  2000og2001notaWtilgjaldfrsluoginnskttunarb;khaldiXehf.sjtilhfulausaslu r reikninga,samtalsaWfjrhW15.035.000kr.,sembrumeWsraWveravegnasluverk e= takaYj;nustuYeirratilXehf.nYessaWnokkurslksalahefWittsrstaW.HafWikrWiB 0 millignguumaWaflareikninganna,enmeWYessukomuYeirXehf.undanaWstandaskil  skilaskyldumvirWisaukaskatti,samtalsaWfjrhW2.958.888kr.XvarkrWaAgefiWaW  skaWhafanotaWYrjtilhfulausaslureikninga,affyrrgreindumsjslureikningumsem i krWiBafhentikrWaA,tilgjaldfrslub;khaldiXehf.,enmeWYvhkkuWukrWu \4 rekstrargjldrekstrarreikningioglkkuWutekjuskattsstofnXehf.runum1998og1999 ' umsamtals6.650.496kr.skattframtlumrin1999og2000ogkomuflaginuundan  greiWslutekjuskatts,samtals1.995.148kr.krWuvarjafnframtgefiWaWskb;khaldsbrot  meWYvaWkrWiAoftaldirekstrargjldb;khaldiXehf.rin1998,1999,2000og2001 `  YegarhannnotaWifjrhWirsjtilhfulausrareikningatilgjaldfrslub;khaldiXehf.,sem S+! krWiBafhentihonumYvskyni,oghafasamahttoftaliWrekstrargjldogvantaliW " hagnaW/taprekstrarreikningumXehf.fyrirrin1998,1999og2000. #   krWuAogXehf.varjafnframtgefiWaWskaWhafarunum1998,1999,2000og  $ 2001vantaliWskattskyldaveltuogtskattvirWisaukaskattsskUrslumXehf.oghafameWYv !W% komiWXehf.hjYvaWstandaskilskilaskyldumvirWisaukaskatti,samtals2.470.048kr. J""& XvarkrWugefiWaWskb;khaldsbrotmeWYvaWhafavantaliWrekstrartekjurb;khaldi #' Xehf.rin1998,1999,2000og2001ogoftaliWtekjurXehf.riW2000. #(   XvarkrWaBgefiWaWskaWhafaekkistaWiWskilvirWisaukaskattsskUrslumvegna $ ) sjlfstWrarstarfsemisinnarnstaWiWskilvirWisaukaskattisemhanninnheimtirunum v%N!* 1998,1999og2000samkvmtsjslureikningumsemhanngaftXehf.,samtals A&"+ 2.288.479kr.XvarkrWagefiWaWskb;khaldsbrotmeWYvaWhafaltiWundirhfuW  '", leggjastaWhaldalgboWiWb;khaldogvarWveitafylgiskjlb;khaldsvegnasjlfstWrarat '#- vinnustarfsemisinnarrunum1998,1999og2000. (z$.   DmdviWurlg: (   krWiA:6mnaWafangelsi,skilorWsbundiWtil2ra.    krWuAogXehf.:Fsekt13.850.000kr.,vararefsingkrWaA:6mnaWafangelsi.    krWiB:9mnaWafangelsi,skilorWsbundiWtil2ra.Fsekt4.600.000kr.,vararefsing a 3mnuWir. T,   AllalgengteraWverWaframkvmdaWsmueinstaklingarhlj;tirefsid;mafyrirskatta  lagabrotannaWeWajafnvelYriWjasinnumeWainnanviWratug,semvissulegaleiWirauW   veldlegatilYeirrarlyktunaraWsrstkvarnaWarhrifrefsingaYessusviWisuekkiUkja  X mikiloftogtWum.HafaYrskUringarm.a.veriWnefndaraWfullnustavararefsingasektar K #  greiWslna,semoftarenekkireynirYessummlaflokki,semm.a.munveraunntaWtaka    tformisamflagsYj;nustu,hafiekkiYauhrifaWflamennfrbrotum.Hrskulutekin    tvdmi:     Dmi1.!SamieinstaklingurYrdmdurfyrirsamskonarbrotsemhannhltsamfellt wO  framum11raskeiWsjlfstWristarfsemisinni. B   HraWsd;murSuWurlands29.mars1996,mlnr.S12/1996:      krWaXvargefiWaWskaWhafaekkistaWiWinnheimtumnnumrkissj;WsskilvirWis {  aukaskattiinnheimtumrunum1990!1994,aWfjrhW1.192.218kr. nF   MlinulokiWmeWsektargerWd;maraframhaldiafjtningukrWa. 9   kvrWuWviWurlg:Fsekt600.000kr.,vararefsing60dagavarWhald.   HraWsd;murSuWurlands8.ma2001,mlnr.S145/2001: r    krWaXvargefiWaWskaWhafaltiWundirhfuWleggjastaWstandaskilvirWisauka e= skattsskUrslumvegnasjlfstWrarstarfsemisinnaruppgjrstmabilumtekjursins1995og 0 hafameWYessukomiWsrundanaWstandaskilvirWisaukaskatti,samtalsaWfjrhW  429.591kr.XvarhonumgefiWaWskaWhafaekkistaWiWskilvirWisaukaskatti,innheimt  umvegnauppgjrstmabilatekjurunum1996,1997og1998,samtals1.665.785kr. i   SannaWY;tti,meWskUlausrijtningukrWa,aWhannhefWigerstsekurumYhttsemi \4 semhonumvargefinaWsk.krWahfWuWurveriWkvrWuWviWurlgvegnaskattalaga ' brotaHraWsd;miSuWurlands29.mars1996.    DmdviWurlg:3mnaWaskilorWsbundiWfangelsi.4.500.000kr.fsekt,vararefsing3  mnaWafangelsi. `   HraWsd;murSuWurlands14.september2001,mlnr.S435/2001: "    krWaXvargefiWaWskaWhafabrotiWgegnlgumumvirWisaukaskattmeWYvaWhafa # ekkistaWiWskilvirWisaukaskattisemhannhafWiinnheimtsjlfstWristarfsemisinni  $ runum1998,1999og2000,samtalsaWfjrhW1.131.092kr. !W%   SkkrWaY;ttisnnuWmeWskUlausrijtninguhans. J""&   DmdviWurlg:Fsekt1.200.000kr.,vararefsing60dagafangelsi.RefsingkrWavar #' kvrWuWsemhegningarauki,enXvarWurdmdurtilrefsingarvegnaskattalagabrotameW #( d;miHraWsd;msSuWurlands8.ma2001,mlinr.S145/2001. $ )   Dmi2.!SamieinstaklingurYrdmdurfyrirsamskonarbrotsemhannhltsamfellt A&"+ framumxraskeiWrekstrixlgaWila.  '",  D;murHstarttar0slands18.febrar1999,mlnr.288/1998: (z$.    krWaEvarsemframkvmdastj;raogstj;rnarformanniBhf.gefiWaWskaWhafaekki ( staWiWskilvirWisaukaskattisemflagiWhafWiinnheimtrunum1993og1994,samtals  1.619.229kr.XvoruhonumgefinaWskbrotlgumumstaWgreiWsluopinberragjalda  meWYvaWhafaekkistaWiWskil3.965.173kr.semhaldiWhafWiveriWeftiraflaunum a starfsmannaflagsins.HonumvareinniggefinnfjrdrtturogskilasvikaWsk. T,   0hraWivarkrWisakfelldurfyrirYauskattalagabrotsemhonumvorugefinaWsk  kru.Hannvareinnigsakfelldurfyrirfjrdrttogskilasvikogdmdur9mnaWafangelsi,  skilorWsbundiW.0HstarttivarsakfellingkrWavegnabrotagegnlgumumstaWgreiWslu   opinberragjaldaogvegnaskilasvikastaWfest.HinsvegarvarfalliWfrkrfuumsakfellingu  X vegnafjrdrttarogYeimliWkrunnarsemlautaWbrotumlgumumvirWisaukaskatt K #  vsaWfrhraWsd;miYarsemhannY;ttiekkihafaveriWskUrWurmeWfullngjandihtti.      DmdviWurlg:6mnaWafangelsi,skilorWsbundiW.Fsekt4.400.000kr.,vararefsing3    mnaWafangelsi.    HraWsd;murVestfjarWa4.febrar2000,mlnr.S188/1999: B     krWu,AogEsemframkvmdastj;rumogstj;rnarmnnumogCsemstj;rnarformanni    Bhf.,vargefiWaWskaWhafabrotiWgegnlgumumvirWisaukaskattmeWYvaWhafavan   taliWvirWisaukaskattsskyldaveltuogskilaskyldanvirWisaukaskattvirWisaukaskattsskUrslum {  flagsinsrunum1992,1993,1994og1995oghafameWYessukomiWflaginuundanYv nF aWstandaskilvirWisaukaskatti,samtals838.939kr.Jafnframtb;khaldsbrotmeWYvaWhafa 9 vantaliWkerfisbundiWb;khaldiBhf.tekjurYessrunum1992,1993,1994og1995.    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JBU B626.563 ' KBU B'12.829 ' LBU B'18,0% ' MBU B'8,7% aW NBU  ,@1995A,@a1995 H>3 bOA ,@1995 ,@ BH181.648 ' bPBU B'15.485 ' bQBU B'6.597 ' bRBU B'8,5% 0 bSBU B03,6% 9/! bTBU B9147.225 6,! bUBU B626.779 ' bVBU B'13.475 ' bWBU B'18,2% ' bXBU B'9,2% aW bYBU  0@1996A0@a1996 H>36 ZA 0@1996 0@ BH199.304 '6 [BU B'15.964 '6 \BU B'6.690 '6 ]BU B'8,0% 06 ^BU B03,4% 9/!6 _BU B9148.186 6,!6 `BU B627.057 '6 aBU B'13.762 '6 bBU B'18,3% '6 cBU B'9,3% aW6 dBU  4@1997A4@a1997 H>3 eA 4@1997 4@ BH218.657 ' fBU B'16.170 ' gBU B'8.147 ' hBU B'7,4% 0 iBU B03,7% 9/! jBU B9150.471 6,! kBU B626.309 ' lBU B'15.443 ' mBU B'17,5% ' nBU B'10,3% aW oBU  8@1998A8@a1998 H>3 fpA 8@1998 8@ BH246.325 ' fqBU B'15.814 ' frBU B'9.174 ' fsBU B'6,4% 0 ftBU B03,7% 9/! fuBU B9151.469 6,! fvBU B624.705 ' fwBU B'15.660 ' fxBU B'16,3% ' fyBU B'10,3% aW fzBU  <@1999A<@a1999 H>3:  {A <@1999 <@ BH272.391 ':  |BU B'16.212 ':  }BU B'9.929 ':  ~BU B'6,0% 0:  BU B03,6% 9/!:  BU B9153.012 6,!:  BU B624.176 ':  BU B'16.030 ':  BU B'15,8% ':  BU B'10,5% aW:  BU  @@2000A@@a2000 H>3 A @@2000 @@ BH304.319 ' BU B'17.298 ' BU B'10.115 ' BU B'5,7% 0 BU B03,3% 9/! BU B9156.650 6,! BU B623.509 ' BU B'16.203 ' BU B'15,0% ' BU B'10,3% aW BU  D@2001AD@a2001 H>3j A D@2001 D@ BH342.802 'j BU B'17.857 'j BU B'8.812 'j BU B'5,2% 0j BU B02,6% 9/!j BU B9157.804 6,!j BU B622.380 'j BU B'15.630 'j BU B'14,2% 'j BU B'9,9% aWj BU  H@2002AH@a2002 H>3> A H@2002 H@ BH370.270 '> BU B'15.470 '> BU B'5.890 '> BU B'4,2% 0> BU B01,6% 9/!> BU B9160.505 6,!> BU B619.817 '> BU B'14.183 '> BU B'12,3% '> BU B'8,8% hW> BU  L@2003AL@h2003 ^MB A L@2003 L@ B^391.838 =,! BU B=15.493 =,! BU B=5.600 =,! BU B=4,0% ?,! BU B?1,4% @/! BU B@162.767 =,! BU B=19.080 =,! BU B=13.802 =,! BU B=11,7% =,! BU B=8,5%<20 BU    <#{# {%#{  ViWaukiIV.    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