WPC. VZ(k: kv}؆ 5`y Jn r%rC"v@ʇGUrݫ6bv_]2`Ag%H}U;AfGaYgݗ 1_;2-bzf kt~ [b<*tɿ,rVUg~e a"*[X?$<$N:ǫhgD<%3@#ӎh }|O M'H!K=r+y-O]pߤ.#.{*|vs5=w1 dRzkQolVa/>c((qK%*yABe깶6"Άz0Bj!ie \]͸l6=I2HNΌݘk|gpVvq E\?5e +Q~8Gc/HUN" %p 04v #(k 4 m> B-^ KwW4[o 1~ 72 17 72 1 72w 1 720 09b 1 72" 0T 1 72{ 1 724 1f 72::YYYYYYYYEN 1 0Q(((( 0Qyy 0]## 0Tu'('( 0w(( 0 )) 0)) 1uu*u*u*u* B****6++++++++++++ 72=,=,/o,o, 1,,,,,,,,,,,,,,,,,,,,,U:?-?-?-?-My-y-y-y-V}-&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    \\clust02.althingi.is\Austurstr 10 3h lp400 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wpt)Hairline  dm2s 'O2Ό|)rirs?g3|x(5hCEKQW]cioAutoList11.1.1.1.1.1.1.1.1.(EhCEKQW]cioAutoList21.1.1.1.1.1.1.1.1.(UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.1.0YhCEKQW]cioAutoList4a.a.a.1.a.a.a.a.a., *HNK2  (uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.1.(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#(hCEKQW]cioAutoList61.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1. 0 a'ISUS.,,,..XzXXX? *XXz0?vvbX0#ggdd  ISIS,.   _Ԁ 0 e)ISUS.,,,..XzXXX? *XXz0?vvbX0#ggdd  ISIS,.   _Ԁikmo!%Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXzXXXTRV6&A4V6&A46&A46&A4T ? *XXz0?vvbX0#ggdd  8dXXd8ISIS,.     ()3$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXzXXXTRV6&A4V6&A46&A46&A4T ? *XXz0?vvbX0#ggdd  8dXXd8ISIS,.     (537$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXzXXXTRV6&A4V6&A46&A46&A4T ? *XXz0?vvbX0#ggdd  8dXXd8ISIS,.      d (M0J$2  0  .3  0 ` (O;$0  2#  a  .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) d , g7+ISUS.,,,..XzXXX? *XXz0?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.,,,..XzXXX? *XXz0?vvbX0#ggdd  ISIS,.   _>? Ҁ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXzXXXTRV6&A4V6&A46&A46&A4T ? *XXz0?vvbX0#ggdd  8dd8ISIS,.     _7 >?  _ikmo(%03q&7 9131.lggjafarYing2004!2005. ( _Xskj_.1205"791.ml.      *@ Frumvarptillaga#*  #   um_upplUsingartt_Ԁumumhverfisml.   @p p (LagtfyrirAlYingi131.lggjafarYingi2004!2005.) K #    I.KAFLI     MarkmiW,gildissviWogskilgreiningar.    1.gr. wO  MarkmiWlaganna. B     MarkmiWlagaYessaraeraWtryggjaalmenningiaWgangaWupplUsingumumumhverfisml,    semstj;rnvldhafayfiraWrWaeWageymdarerufyrirYeirrahnd,tilaWstuWlaaWsterkari   vitundummlefni_umhverfissviWi_,frjlsumskoWanaskiptumogaukinniYtttkualmenn {  ingstkukvarWanaumumhverfisml. nF   2.gr.  Skilgreiningstj;rnvldumsemfallaundirlgin.     LgYessigildaum: r "i0J"  i0Jz 2%  1  .3  Ԉ0    llstj;rnvldsemfallaundirgildissviW_upplUsingalaga_,i0Jz ݌e= Ќ  "i0J"  i0J 2%  2  .3  Ԉ0    _lgaWila_ԀsemhefurveriWfaliWopinberthlutverkeWaveitiralmenningiopinberaYj;nustu 0 semvarWarumhverfiWgrundvellilaga,_stj;rnvaldsfyrirmla_ԀeWasamningsviWstj;rn  vldsemfallaundir1._tlul_.,i0J ݌ Ќ  "i0J"  i0J2%  3  .3  Ԉ0    _lgaWila_ԀsemgegnaopinberuhlutverkieWaveitaopinberaYj;nustusemvarWarumhverfiW i ogltastj;rnYeirrastj;rnvaldasemfallaundir1._tlul_._LgaWili_Ԁertalinnltaopinberri \4 stj;rnYessumskilningiYegarstj;rnvldskv.1._tlul_.tilnefnameiraenhelmingstj;rn ' armannastj;rn_lgaWilans_ԀeWahafaannanhttvirkyfirrWyfirhonum.i0J;݌ Ќ    EinvrWunguupplUsingarsemtilverWaeWaaflaWertilefniafhinuopinberahlutverkieWa  Yj;nustuYeirrasemkvWi2.og3._tlul_.1.mgr.takatilfallaundirlgin. `    LgingildaekkiumAlYingi,umboWsmannAlYingis,RkisendurskoWuneWad;mst;la. S+!   3.gr. # SkilgreiningupplUsingumumumhverfisml.  $   MeWupplUsingumumumhverfismlerttviWhverskynsupplUsingarrituWu,_sj;nrnu_, !W% heyranlegu,_rafrnu_ԀeWaeinhverjuefnisleguformium: J""& ! ! (5h80_ikmo"i0J"  i0J:25h  1  .3  Ԉ0    standafmarkaWraYttaumhverfisins,svosemandrmsloftsog_lofthjps_,vatns,jarW #' vegs,lands,landslagsog_nttruminja_,_Y.m.t._Ԁ_votlendis_Ԁogstrandog_hafsvWa_,_lffrWi #( legar_ԀfjlbreytniogYttahennar,_Y.m.t._Ԁ_erfWabreyttra_Ԁlfvera,ogsamspilmilliYessara $ ) Ytta,i0J:g݌v%N!* Ќ  "i0J"  i0J25h  2  .3  Ԉ0    & a YttiborWviWefni,orku,hvaWa,geisluneWargang,Y.m.t.geislavirkanrgangog A&"+ losunhverskynsefnaogYttatumhverfiWsemhafahrifeWalklegteraWhafihrif  '", YYttiumhverfinusemumgetur1._tlul_.,'aA&i0J݌'#- Ќ  "i0J"  i0J25h  3  .3  Ԉ0    rWstafanirtengslumviWstefnum;tun,lggjf,skipulagsogframkvmdatlanirog (z$. 9 y_   samningasviWiumhverfismlasemhafaeWalklegteraWhafihrifYYttisemum 1 getur1.og2.tlul.,aukkostnaWarogbatagreiningareWaannarskonarhagkvmni  greiningarsemnotuWertengslumviWkvarWanirumslkarrWstafanir,i0J݌ Ќ  "i0J"  i0J25h  4  .3  Ԉ0    standiWaWYvervarWarheilbrigWimannaogryggi,Y.m.t.mengunmatvla,lfsskil a yrWif;lks,menningarminjarogmannvirkiaWsvomikluleytisemYauverWaeWalklegt ], eraWYauverWifyrirhrifumvegnastandsYeirraumhverfisYttasemumgetur1.tlul. ( eWavegnaYeirraatriWasemumgetur2.tlul.i0J݌ Ќ    4.gr.  X GildissviWgagnvartWrumlgum. T #  Q   kvWiannarralagasemheimilavWtkariaWgangaWupplUsingumhaldagildisnu.      AlmennkvWilagaumYagnarskyldutakmarkaekkirtttilaWgangsaWggnumsam    kvmtlgumYessum.     LgYessigildaekkiumranns;kneWasaks;knopinberumli. O    RtturtilaWgangsaWupplUsingumumumhverfismlsamkvmtlgumYessumvkurfyrir K  lgvrWumrttindumsamkvmthfundalgum.     II.KAFLI {   AWganguraWupplUsingumumumhverfisml.  wF 5.gr. B UpplUsingartturalmenningsumumhverfisml.   "#  Stj;rnvldumYeimsemfallaundir2.gr.erskylt,sYess;skaW,aWveitaalmenningiaW  gangaWfyrirliggjandiupplUsingumumumhverfismlmeWYeimtakmrkunumsemgreinir r 6.gr.lagaYessara.Stj;rnvldumerekkiskyltaWaflasrstaklegaupplUsingatilYessaWlta n= almenningiYrt. 9   UpplUsingartturinntekurbWitilgagnasemeruvrslumstj;rnvaldsoggagnasem  annaraWiligeymirfyrirhndYess.      6.gr. e4 TakmarkanirupplUsingartti. 0 &  RtturalmenningstilaWgangsaWupplUsingumumumhverfismltekurekkitil:  ! ! (Eh88"i0J"  i0J(2Eh  1  .3  Ԉ0    gagnasemundanYegineruaWgangiskv.4.!6.gr.upplUsingalaga,i0J(G(݌ Ќ  "i0J"  i0JA)2Eh  2  .3  Ԉ0    efnissemervinnslueWa;fullgerWraskjalaeWagagna,enYskaljafnframtupplUsthve `  nrtlamaWggninverWitilbin,eWai0JA)n)݌\+! Ќ  "i0J"  i0J*2Eh  3  .3  Ԉ0    upplUsingasemsrstklagakvWiumYagnarskyldutakatil.i0J**݌'" Ќ    Wurenstj;rnvaldtekurkvrWunumaWgangaWupplUsingumumumhverfismlgeturYaW # skoraWYannsemupplUsingarnarvarWaaWupplUsahvortefniYeirravarWiviWkvmafram  $ leiWslueWaviWskiptahagsmunisemleyndareigaaWnj;talgumsamkvmt.Stj;rnvaldskal !W% veitasjdagafresttilYessaWsvaraerindinu. S""&   & , 7.gr. #( TakmarkalausupplUsingartturaWtilteknumtmaliWnum. $ ) -  VeitaskalaWgangaWggnumsem1.tlul.6.gr.tekurtileftirkvWum8.gr.upplUsinga %N!* laga.',#- J&"+   VeitaskalaWgangaWggnumsem2.tlul.6.gr.tekurtiljafnskj;ttogviWkomandiskjl '", eWaggnhafaveriWfullgerWnemannurundantekningarkvWitakijafnframttilYeirra. '#-   VeitaskalaWgangaWggnumsem3.tlul.6.gr.tekurtilYegarliWineruYrjturfrYv 1 aWggninurWutilnemaupplUsingarnarvarWiviWkvmaeinkahagsmuni.    8.gr. a UpplUsingarummengandilosuntumhverfiW. ], !1  XrttfyrirkvWi5.gr.og3.og5.tlul.6.gr.upplUsingalagaog3.tlul.6.gr.lagaYess ( araalmenningurrttYvaWfaWgangaWupplUsingumummengandilosuntumhverfiW.    9.gr.  X AWganguraWhlutaskjals. T #  2  EfkvWi6.gr.aWeinsviWumhlutaskjalsskalveitaalmenningiaWgangaWWruefni    skjalsinsefunnteraWskiljaupplUsingarnarsemfallaundirundantekningarfrYeimupplUs    ingumsembeWiWerum.SamareglaviWumnnurggneftirYvsemviWgeturtt.     10.gr. K  AlmennmiWlunupplUsingaumumhverfisml.   4  Stj;rnvld,semlgYessitakatil,skulukappkostaaWgeraupplUsingarumumhverfisml   aWgengilegaralmenningi. {    III.KAFLI B  MlsmeWferW.    11.gr.  BeiWniumaWgangaWupplUsingumogmlsmeWferW. r 5  SsemferframaWgangaWupplUsingumumumhverfismlgrundvelli5.gr.lagaYess n= araskaltilgreinaYrupplUsingarsemhann;skareftiraWf. 9   Stj;rnvaldgeturvsaWfrbeiWnieftilgreiningYeirraupplUsingasem;skaWereftiraWgangi  aWerof;lj;stilaWhgtsaWafgreiWabeiWnina.WurentilYesskemurberaWveitamls  aWilaleiWbeiningarYarumoggefahonumfriaWafmarkabeiWnisnannar. i   Stj;rnvaldgetursettYaWskilyrWiaWbeiWniumaWgangaWupplUsingumsskriflegogkomi e4 frameyWublaWisemYaWleggurtil. 0   XegarfariWerframaWgangaWupplUsingummliYarsemtakaeWatekinhefurveriW  stj;rnvaldskvrWunskalbeiWnibeinttilYessstj;rnvaldssemtekiWhefureWatakamun  kvrWunmlinu.AnnarsskalbeiWnibeinttilYessstj;rnvaldssemhefurupplUsingarnar `  vrslumsnum. \+!     &  12.gr. # MlshraWiogmlsmeWferW.  $ ;  Stj;rnvaldskaltakakvrWunumhvortYaWverWurviWbeiWniumaWgangaWupplUsingum !W% svoflj;ttsemverWam.HafibeiWniekkiveriWafgreiddinnan15dagafrm;ttkuhennar S""& skalskUraaWilafrstWumtafannaoghvenrkvrWunarsaWvnta.'; #'   HafibeiWniumaWgangaWupplUsingumekkiveriWafgreidd60dgumeftiraWhnbarst #( stj;rnvaldieraWilaheimiltaWkraafgreiWslunatilrskurWarnefndarumupplUsingamlsem $ ) rskurWarumupplUsingartthans. %N!*   XegarafgreittererindiumaWgangaWupplUsingumumumhverfismlsemhfundarttur J&"+ tekurtilskalveitaupplUsingarumnafnrtthafaliggiYrfyrir. '",   UmmlsmeWferWferaWWruleytieftirstj;rnsUslulgum. '#- __ԇ  13.gr. 1 Lj;sriteWaafritafggnum.  @  Stj;rnvldskuluveitaaWgangaWupplUsingumumumhverfismlYvformieWameWYv  sniWisemYreruvarWveittar,nemaYrsuYegaraWgengilegaralmenningi.XegarupplUs a ingareruvarWveittarrafrnuformigeturaWilivaliWmilliYessaWfYrYvformieWa ], tprentaWarpappr. (   Xegarskjlerumrggeturstj;rnvaldkveWiWaWfelaWrumaWsjumlj;sritunYeirra.HiW  samaviWhafistj;rnvaldekkiaWstWutilaWlj;sritaskjl.XskalaWiligreiWaYannkostnaW   semhlUstaflj;sritunskjalanna.HiWsamagildirumafritafWrumggnumenskjlumeftir  X YvsemviW. T #    UmhverfisrWherrakveWurmeWgjaldskrhvaWgreiWaskulifyrirlj;sritogafritgagnasem    veitterusamkvmtlgumYessumYannigaWmttsYeimkostnaWisemafYvhlUst,Y.m.t.    efnisoglaunakostnaWiogeWlilegumafskriftumafYeimbnaWisemnotaWurerviWafritun   upplUsinga.EffyrirsjanlegteraWkostnaWurviWafrituneWalj;sritunverWihrrien10.000 O  kr.erheimiltaWkrefjastfyrirframgreiWslu. K    14.gr.   RkstuWningur @ ogtilkynningkvrWunar. {  G  kvrWunstj;rnvaldsumaWsynjabeiWniumaWgangaWupplUsingumumumhverfisml, wF aWhlutaeWaheild,skalrkstuddogtilkynntskriflega.HiWsamagildirefsynjaWerbeiWni B umlj;sriteWaafritafumbeWnumggnum.     IV.KAFLI r  Stj;rnsUslukra.  n= 15.gr. 9 Kruheimild.  H  HeimilteraWberasynjunstj;rnvaldsbeiWniumaWgangaWupplUsingumumumhverfis  mlsamkvmtlgumYessumundirrskurWarnefndumupplUsingamlsemrskurWarum i greininginn.HiWsamagildirumsynjunstj;rnvaldsbeiWniumlj;sritafskjlumeWaafrit e4 afWrumggnum. 0   UmmeWferWslkramlagildakvWi14.!19.gr.upplUsingalaga.    &  V.KAFLI `   TmiskvWi.  \+! 16.gr. '" InnleiWingtilskipun. # K  LgYessierusetttilinnleiWingartilskipun2003/4/EBfr28.janar2003umalmennan  $ aWgangaWupplUsingumumumhverfisml'KogniWurfellingutilskipunrWsins90/313/EB, !W% semtekinvarinn&  EESsamninginnmeWkvrWunsameiginleguEESnefndarinnarnr. S""& 123/2003hinn26.september2003.'S"M #'   17.gr. $ ) Gildistakaoglagaskil. %N!* PN  LgYessiWlastYegargildi.UmleiWfallargildilgnr.21/1993,umupplUsingamiWlun J&"+ ogaWgangaWupplUsingumumumhverfisml,sbr.2.og3.tlul.25.gr.upplUsingalaga,nr. '", 50/1996. '#-   kvWilagannagildaumallarupplUsingarumumhverfismlntillitstilYesshvenrYr 1 urWutileWahvenrYrhafaboriststj;rnvldum.    18.gr. a BreytingarWrumlgum. ], P! ! (Uh88"i0J"  i0JQ2Uh  1  .3  Ԉ0    EftirfarandibreytingarverWaupplUsingalgum,nr.50/1996:i0JQQ݌( Ќ   (Yh08"m"  mjS0  0 2Yh  a  .3  Ԉ0v  ViW6.gr.btistnUrtluliWur,svohlj;Wandi:umhverfisml,endagetibirtingYeirra  haftalvarleghrifverndYesshlutaumhverfisinssemslkarupplUsingarvarWa,t.d.   heimkynnifgtrategundalfvera.mjSS݌ Xvv Ќ  "m"  mU0  0ww 2Yh  b  .3  Ԉ0v  ViW8.gr.btistnUmlsgreinsemverWur2.mgr.,svohlj;Wandi:mUU݌T # vv Ќ  0  0  0v b VeitaskalaWgangaWupplUsingumsem5.tlul.6.gr.tekurtilYegarekkierleng    urstWatilaWtlaaWmiWlunupplUsingannagetihaftskaWleghrifumhverfiW.  vv  (uh80! !"i0J"  i0JX2uh  2  .3  Ԉ0    LokamlsliWur2.mgr.30.gr.laganr.88/1997,umfjrreiWurrkisins,orWastsvo:MeW   samahttiskulukvWilagaumupplUsingarttumumhverfismlgildaumverktakaog O  upplUsingaskylduhans.i0JXX݌K  Ќ  "i0J"  i0JZ2uh  3  .3  Ԉ0    2.mlsl.9.gr.laganr.66/1985,umXj;Wskjalasafn0slands,orWastsvo:UmaWgangaW   Wrumggnumogskjlum,semupplUsingalgoglgumupplUsingarttumumhverfis   mltakaekkitil,skalmltfyrirumreglugerWsemmenntamlarWherraseturaW {  fengnumtillgumYj;WskjalavarWar.i0JZZ݌wF Ќ  "i0J"  i0J]2uh  4  .3  Ԉ0    22.gr.ahfundalgum,nr.73/1972,orWastsvo:i0J]0]݌B Ќ  0  0   v HeimilteraWveitaaWgangaWskjlumeWaWrumggnummlasamkvmtstj;rn   sUslulgum,upplUsingalgumogWrumlgummeWYvaWafhendalj;sriteWaafritaf  YeimY;ttYauhafiaWgeymaverkernj;taverndarsamkvmtYessumlgum.r 0  0   v UpplUsingarttursamkvmt1.mgr.erY;hWurYvskilyrWiaWverkinverWiekkibirt, n= eintkafYeimgerW,eintkumafYeimdreifteWaYaunUttmeWWrumhttinemameW 9 samYykkihfundar. 0  0   v XrttfyrirkvWi1.mgr.erheimiltaWveitahinumskrWaupplUsingarskv.18.gr.  lagaumpers;nuverndogmeWferWpers;nuupplUsinga.i @ #dgg& , AthugasemdirviWlagafrumvarpYetta.#ggdQbԈ 0   I.   b  FrumvarpYettaersamiWYeimtilgangiaWuppfyllaskyldurslenskarkisinsvegnaEES  samningsins.MarkmiWfrumvarpsins',0cberaWinnleiWatilskipun2003/4/EBfr28.janar2003 `  umalmennanaWgangaWupplUsingumumumhverfismlogniWurfellingutilskipunrWsins \+! 90/313/EB,enhnvartekininnEESsamninginnmeWkvrWunsameiginleguEESnefnd '" arinnarnr.123/2003hinn26.september2003.Samkvmt10.gr.tilskipunarinnarskalhn # hafaveriWinnleiddeigisWaren14.febrar2005.  $ & a   II.  S""& e  0alYj;WlegumumhverfisrttihefuraukinherslaveriWYaWlgWaWalmenningurhlj;ti #' frWsluumumhverfisml'aS"eoghafiaWgangaWupplUsingumumumhverfismlsl.ratugi. #( XannigvarmikilvgiYessaWalmenningurhlytifrWsluumumhverfismlrttaW19.gr. $ ) Stokkh;lmsyfirlUsingarinnar,semsamYykktvarrWstefnuSameinuWuYj;Wannaumum %N!* hverfimannsins16.jn1972.XarvarherslalgWaWmiWlaupplUsingumumumhverfisml J&"+ semleiWtilYessaWhafahrifbreytniborgarannaenekkirttYeirratilaWgangsaWupp '", lUsingunum.0R;yfirlUsingunnifr14.jn1992erhinnb;ginnskUrtkveWiWumrtt '#- einstaklingatilaWgangsaWupplUsingumumumhverfisml.010.gr.hennarsegirm.a.: 1   ?BestverWurtekistviWumhverfismlmeWYtttkuallraYegnasemhluteigaaWmli  viWkomandisviWum.0hverjurkiskalsrhvereinstaklingurhafaaWgang,eftirYvsemviW,  aWupplUsingumumumhverfiWsemeruvrsluopinberraaWila,YarmeWalupplUsingumum a httulegefnioghttulegastarfsemisamflagiYeirra,svoogtkifritilaWtakaYtt ], kvarWanatku.RkiskuluauWveldaogrvaskilningogYtttkualmenningsmeWYvaW ( veitahonumgreiWanaWgangaWupplUsingum.RaunveruleguraWgangurskalveitturaWrttar  ogstj;rnsUslukerfum,YarmeWalaWrttarrrWum.      MlterfyrirumsamskonarrttalmenningstilaWgangsaWupplUsingumumumhverfisml  X nokkrumWrumyfirlUsingumogsamningumsemgerWirhafaveriWsWusturum. T #    III.     wn  MeWlgumnr.2/1993,umEvr;pskaefnahagssvWiW,varlagWurgrundvlluraWfullgild   inguEESsamningsinsogmeginmlihansljWlagagildihrlandi.grundvelliEESsamn O  ingsinsvorutekinuppslensklgfyrstualmennukvWinumrttalmenningstilaWgangs K  aWupplUsingumumumhverfisml.074.gr.EESsamningsinservsaWtilviWaukaXXsem   fjallarumumhverfiW.0viWaukanumeraWfinnatilskipun90/313/EBumfrjlsanaWgangaW   upplUsingumumumhverfisml.TilskipuninvarinnleiddslenskanrttmeWlgumnr. {  21/1993,umupplUsingamiWlunogaWgangaWupplUsingumumumhverfisml.MeW3.gr.lag wF annavaralmenningitryggWurrtturtilaWgangsaWupplUsingumumumhverfismlmeWYeim B takmrkunumsemframkoma5.gr.laganna.XegarupplUsingalg,nr.50/1996,vorusett,   vorum.a.gerWarYrbreytingarlgumnr.21/1993,aWumaWgangaWfyrirliggjandiggnum  umumhverfismlfrisamkvmtupplUsingalgum. r   25.jn1998varafhlfustj;rnvaldaundirritaWuralYj;Wasamningurefnahagsnefndar n= SameinuWuYj;WannafyrirEvr;puumaWgangaWupplUsingum,YtttkualmenningskvarW 9 anatkuogaWgangaWrttltrimlsmeWferWumhverfismlum,Y.e.hinnsvonefndi&  r;sa  samningur.SamningurinnhefurhinsvegarekkiveriWfullgilturafhlfu0slands.'2u    Evr;pubandalagiWundirritaWieinnigr;sasamninginnogafYvtilefnihefurEvr;puYingiW i ogrWiWsetttilskipun2003/4/EBfr28.janar2003,umalmennanaWgangaWupplUsingum e4 umumhverfismlogniWurfellingutilskipunrWsins90/313/EB.TilskipuninhefurYaWaW 0 markmiWiaWinnleiWafyrstustoWr;sasamningsinslggjfbandalagsins,sbr.5.tlul.  formlsorWahennar,enshlutisamningsinslUturaWalmennumaWgangiaWupplUsingumum  umhverfisml.TilskipuninernkvmarioggengurlengraumnokkuratriWiheldurenr;sa `  samningurinn.XessitilskipunvartekininnEESsamninginn26.september2003meW \+! kvrWunsameiginleguEESnefndarinnarnr.123/2003.EinsogWursegirermarkmiWfrum '" varpsinsaWlgleiWaYessatilskipun. #   & , IV.  !W%  z  Helstimunurinntilskipun2003/4/EBumalmennanaWgangaWupplUsingumumum S""& hverfisml,samanburWiviWtilskipun90/313/EB,umfrjlsanaWgangaWupplUsingumum #' umhverfisml,erf;lginneftirfarandiatriWum:',!z #( ! ! (h88"i0J"  i0JF|2h  1  .3  Ԉ0    VkkuWhefurveriWskilgreininginYvhvaWaupplUsingarteljasttil?upplUsingaum $ ) umhverfisml .i0JF|s|݌%N!* Ќ  "i0J"  i0J}2h  2  .3  Ԉ0    NUjatilskipunintekurtilfleiriaWila,Y.e.ekkibarastj;rnvaldahefWbundnumskilningi, J&"+ heldureinnigtilfyrirtkjasemrkjaopinberthlutverkaWkveWnumskilyrWum.i0J}}݌'", Ќ  "i0J"  i0Jf2h  3  .3  Ԉ0    RtturinntilaWgangsaWupplUsingumtekurekkiaWeinstilupplUsingasemeruvrslu '#- stj;rnvaldaheldureinnigtilupplUsingasemaWriraWilargeymafyrirYeirrahnd.i0Jf݌1 Ќ  "i0J"  i0J2h  4  .3  Ԉ0    HelstutakmarkaniraWgangialmenningsaWupplUsingumummengandilosunt  umhverfiWerufelldarniWur.i0JK݌ Ќ  "i0J"  i0J2h  5  .3  Ԉ0    MeginreglanersaWstj;rnvldumberiaWveitaaWgangaWupplUsingumumumhverfis a mlYvformieWameWYvsniWisemYreruvarWveittar,nemaYrsuYegaraW ], gengilegaralmenningi.XegarupplUsingareruvarWveittarrafrntgeturaWilivaliWmilli ( YessaWfYrYvformieWatprentaWarpappr.i0J݌ Ќ    EfkvWifrumvarpsinseruborinsamanviWkvWiupplUsingalaga,nr.50/1996,msegja   aWhelstimunurinnfelisteftirfarandiatriWum:  X ! ! (h88"i0J"  i0J2h  1  .3  Ԉ0    kvWifrumvarpsinstakaekkibaratilupplUsingaggnummlaeinsogupplUsinga T #  lginheldureinnigtilupplUsingaumumhverfismlskrmoggagnagrunnum.i0Jņ݌   Ќ  "i0J"  i0J72h  2  .3  Ԉ0    LginsemsetjasamkvmtfrumvarpinuhafaaWYvleytivWtkaragildissviWenupp    lUsingalginaWYrttfyrirkvWi5.gr.og3.tlul.6.gr.upplUsingalagaog3.tlul.6.   gr.frumvarpsinsalmenninguralmenntrttaWfaWgangaWupplUsingumummeng O  andilosuntumhverfiW.i0J7d݌K  Ќ  "i0J"  i0J2h  3  .3  Ԉ0    FrumvarpiWhefurvWtkaragildisviWenupplUsingalginhvaWvarWarskilgreininguYv   tilhvaWastj;rnvaldafrumvarpiWtekur.i0Jˊ݌  Ќ  "i0J"  i0J-2h  4  .3  Ԉ0    FrumvarpiWhefurtakmarkaWragildissviWenupplUsingalginYvaWYaWtekuraWeinstil {  upplUsingaumumhverfisml,sbr.skilgreininguYesshugtaks3.gr.frumvarpsins.X wF kemurframeinundanYgafrupplUsingartti3.tlul.1.mgr.6.gr.frumvarpsinssem B ekkieraWfinnaupplUsingalgunum.i0J-Z݌  Ќ    V.  r   RWuneytiWsendifrumvarpiWtilumsagnariWnaWarogviWskiptarWuneytisins,landbn n= aWarrWuneytisins,sjvartvegsrWuneytisinsogsamgngurWuneytisins,Samtakaatvinnu 9 lfsins,Sambandsslenskrasveitarflaga,Brunamlastofnunar,Landmlinga0slands,Ntt  rufrWistofnunar0slands,Nttruranns;knastWvarinnarviWMUvatn,Skipulagsstofnunar,  StofnunarVilhjlmsStefnssonar,Brvinnslusj;Ws,Umhverfisstofnunar,VeWurstofu0slands i ogfrjlsraflagasamtakasviWiumhverfismla.UmsagnirbrustfrnuaWilumogaWauki e4 varhaldinnfundurmeWfulltrumSamorkuogSamtakaatvinnulfsins.FariWvaryfirfrum 0 varpiWogtekiWtillittilYeirraathugasemdasemhgtvaraWaWverWaviWlj;siYesssvigrms  semtilskipun2003/4/EBveitir.  @ & , AthugasemdirviWeinstakargreinarfrumvarpsins. \+!   Um1.gr. '" v  kvWi1.gr.frumvarpsinslUsamarkmiWumYess.kvWiWerbyggtaliW1.gr.tilskip # unar2003/4/EBsvoog1.tlul.formlsorWahennar.',\  $   Um2.gr. S""&   kvWigreinarinnarerubyggW2.mgr.2.gr.tilskipunar2003/4/EBsvoog11.tlul.for #' mlsorWahennar.kvWigreinarinnartakaeinvrWungutilslenskrastj;rnvaldaoglgaWila, #( semhafastaWfestuhrlandi. $ )   Samkvmt1.tlul.1.mgr.2.gr.tekurfrumvarpiWtilallrastj;rnvaldasemfallaundir %N!* gildissviWupplUsingalaga.MeWkvWinuervsaWtilskilgreiningarstj;rnvldum,sem J&"+ notuWert.d.bWistj;rnsUslulgum,nr.37/1993,ogupplUsingalgum,nr.50/1996,ogvs '", asttilumfjllunarYessalagahvaWastj;rnvldfallaundirgildissviWYeirra. '#-   AfkvWumtilskipunarinnarleiWiraWlgintakaekkiaWeinstilstj;rnvaldaYeirrihefW 1 bundinniskilgreiningustj;rnsUslurttarsemhraWframanvarvsaWtil,heldureinnigtil  kveWinnahlutaflaga,sameignarflaga,sjlfseignarstofnanaogannarraeinkarttarlegraaWila  semannastopinberastj;rnsUslusemvarWarumhverfiW,aWkveWnumskilyrWumuppfylltum. a TileinfldunarframsetningufrumvarpstextanseruallirYeiraWilarsemfallaundirgildissviW ], lagannaskv.1.!3.tlul.1.mgr.nefndirstj;rnvld. (   FramangreindafmrkuntilskipunarinnarleiWir;hjkvmilegatilYessaWYauhlutaflg  eigurkiseWasveitarflagasemfallaundirtilskipuninaogYarmeWfrumvarpYettagetaveriW   undirseldupplUsingagjfumumhverfismlenhlutaflgeigueinkaaWilaeruYaWekki.Hj  X YessumaWstWumunerekkihgtaWkomastvegnafyrirmlabogcliWa2.mgr.2.gr.til T #  skipunarinnar.SambrileguraWstWumunurverWurrekstrarskilyrWumhlutaflagaopinberri    eiguogeinkaeiguWrumrkjumsemeruaWilaraWEESsamningnum.      stWaYessaWupplUsingartturinnerekkieinvrWungultinntakatilupplUsingaumum   hverfismlhjhefWbundnumstj;rnvldumskv.tilskipun2003/4/EBsvoogr;sasamningn O  umeraWfyrirkomulagogskipulagstj;rnsUsluermjgmismunandimillilanda.TilYessaW K  aWganguralmenningsaWopinberumupplUsingumumumhverfismlsekkihWurYvhvaWa   formhefurveriWvaliWrksluopinberrarYj;nustuvarYessileiWvalin.     Samkvmt2.tlul.1.mgr.tekurfrumvarpiWtillgaWilasemhefurfengiWopinberthlut {  verkeWaveitiralmenningiopinberaYj;nustusemvarWarumhverfiWgrundvellilaga,stj;rn wF valdsfyrirmlaeWasamningsviWstj;rnvldsemfallaundir1.tlul.kvWiWerbyggtbliW B 2.mgr.2.gr.tilskipunar2003/4/EB.ViWfyrstusUnvirWistkvWi2.tlul.1.mgr.2.gr.   frumvarpsinsefnislegavWtkaraenkvWitilskipunarinnarYvhiWsWarnefndatekuraWeins  tillgaWilasemannastopinberastj;rnsUslusamkvmtinnlendumlgum.kvWifrumvarps r instekurhinsvegartillgaWilasemfaliWhefurveriWaWannastopinberthlutverkeWaYj;nustu n= semvarWarumhverfiWgrundvellilaga,stj;rnvaldsfyrirmlaeWasamnings.Xarsemalmennt 9 er;heimiltaWfelalgaWilumaWrkjaopinberthlutverkmeWreglugerWnemareglugerWineigi  srviWhltandilagastoWfyrirslkuytravaldframsali,erraunekkiumaWrWavWaragildis  sviWaWYessuleyti.HvaWvarWarsamningaumrksluopinberraverkefna,YerheimiltaW i gerasamningaviWlgaWilaumopinberrekstrarverkefnigrundvelli30.gr.laganr.88/1997, e4 umfjrreiWurrkisins.0lokamlsliW2.mgr.YeirrargreinarerrttaWaWkvWilagaumupp 0 lUsingamiWlunogaWgangaWupplUsingumumumhverfismlgildiumslkaverktakaogupp  lUsingamiWlunhans.kvWifrumvarpsinshefurYvekkiaWgeymanUmliaWYessuleyti.  AfYeimskumvarkveWiWaWleggjatilaWkvWi2.tlul.2.gr.vrisvorgarWigertYar `  semYaWYykirlUsankvmarihttgildissviWifrumvarpsinsaWslenskumrttieneffylgt \+! vrinkvmlegaorWalagibliWar2.mgr.2.gr.tilskipunarinnar. '"   EinvrWunguYeirlgaWilarsemfengiWhefurveriWopinberthlutverkeWafaliWaWveitaal # menningiopinberaYj;nustusemvarWarumhverfiWfallaundirgildissviWlaganna.MeWorWun  $ um?varWarumhverfiW ervsaWtilskilyrWisumaWopinberaverkefniWeWaYj;nustanhafi !W% hrifumhverfiW,svosemnotnttruauWlinda,mengandilosuntumhverfiWeWannur S""& hrif,hvortsemYauerujkvWeWaneikvW.DmiumopinberaYj;nustuafYessumtoga #' ert.d.sorphirWasemsveitarflaghefurfaliWverktakaaWrkjagrundvellisamnings. #(   03.tlul.greinarinnarkemurframaWlgintakitillgaWilasemberaopinberabyrgW, $ ) gegnaopinberuhlutverkieWaveitaopinberaYj;nustusemvarWarumhverfiWogltaopinberri %N!* stj;rn.kvWiWersamrmiviWcliW2.mgr.2.gr.tilskipunar2003/4/EB.UndirkvWiW J&"+ fallaeinvrWunguaWilarsemhafahendihlutverkeWaYj;nustusemtalistgeturtilopinberrar '", stj;rnsUslu.UndirYettakvWifellurYvt.d.ekkiorkuframleiWslaeWasalatilnotenda '#- raforku,enYessistarfsemihefurveriWfluttrrekstrarumhverfihinsopinberayfiralmennan 1 samkeppnismarkaWsamkvmtkvWumraforkulaga,nr.65/2003.AnnaWmleraWupplUs  ingarumumhverfismlsemberastfrslkumfyrirtkjumtilstj;rnvaldafallahinsvegarund  irfrumvarpiW,efaWlgumverWur,ogeruYaWgengilegarhjstj;rnvldumaWsvomikluleyti a semundantekningarkvWifrumvarpsinseigaekkiviW. ],   XarsemdeilamumhvaWfelistYvaWltaopinberristj;rnskilningitilskipunarinnar ( erkvWinutekinuppskilgreiningumYaWaWnorskrifyrirmynd.XannigerkveWiWumaW  lgaWilistalinnltaopinberristj;rnYessumskilningiYegarstj;rnvldskv.1.tlul.til   nefnameiraenhelmingstj;rnarmannastj;rnlgaWilanseWahafaannanhttvirkyfirrW  X yfirhonum.UndirkvWiWfellurhinnb;ginnekkiYegarathfnummannaerstj;rnaWmeW T #  reglustj;rn,svosemlgumogreglugerWumeWameWstj;rnvaldskvrWunum,t.d.skilyrWum    opinberumleyfum.      rttaWeraWeinvrWunguupplUsingarsemtilverWaeWaaflaWertilefniafhinuopinbera   hlutverkieWaYj;nustusemkvWi2.og3.tlul.1.mgr.greinarinnartakatilfallaundir O  lgin.HafiupplUsingaumumhverfismlYvekkiveriWaflaWtengslumviWrksluhinsopin K  berahlutverksfallaYrekkiundirgildissviWlaganna.     FrumvarpiWtekureingngutilhandhafaframkvmdarvalds.grundvelli2.mgr.2.gr.   tilskipunar2003/4/EBerulginhvorkiltintakatilAlYingisogundirstofnanaYessnd;m {  st;la. wF   Um3.gr.   h  kvWigreinarinnarerbyggt1.mgr.2.gr.tilskipunar2003/4/EB,sbr.10.tlul.for  mlsorWahennar.0kvWinuerhugtakiW?upplUsingarumumhverfisml skilgreint.kvW r iWmarkarraunefnislegtgildissviWfrumvarpsinsYarsemYaWveitireinvrWunguaWgangaW n= upplUsingumumumhverfismlverWiYaWaWlgum. 9   Um4.gr.    01.mgr.erkveWiWumaWkvWiannarralagasemheimilavWtkariaWgangaWupplUs i ingumhaldigildisnu.AfkvWiYessuleiWiraWenguerYrengdursrtturtilaWgangsaW e4 upplUsingumumumhverfismlsemtilstaWarerskv.3.gr.upplUsingalaga,nr.50/1996,og 0 Wrumgildandilgum.kvWiWersamrmiviWYlggjafarstefnusemt.d.hefurveriW  fylgtDanmrkuogNoregiogtekiWermiWaf24.tlul.formlsorWatilskipunar2003/4/EB.    &  02.mgr.ertekiWframaWalmennkvWilagaumYagnarskyldutakmarkiekkirtttil `  aWgangsaWggnumsamkvmtlgumYessum.'\0lgumerumrgkvWiumYagnarskyldu. \+! SkiptamYeimkvWumtvoflokkaeftirYvhvortYausrgreinaYrupplUsingarsem '" YagnarskyldaaWrkjaum.FinnamfjlmrgYagnarskyldukvWisemnefnamalmenn # kvWilagaumYagnarskyldu.DmiumslktkvWier18.gr.laganr.70/1996,umrttindi  $ ogskyldurstarfsmannarkisins.EinkenniYessaraalmennukvWaeraWYausrgreinaekki !W% YrupplUsingarsemYagnarskyldangildirumheldurtilgreinaaWeins?atriWi ,?upplUsingar  S""& eWa?YaW semstarfsmaWurfrvitneskjuumstarfiogleyntskalfara.SlkalmennkvWi #' lagaumYagnarskyldutakmarkasemfyrrsegirekkiaWgangaWggnumskv.4.gr.frumvarps #( ins.XaWsamaviWumalmennkvWiumYagnarskyldusemframkomastj;rnvaldsfyrir $ ) mlum.XeirhagsmunirsemYessumalmennuYagnarskyldukvWumertlaWaWverndaeru %N!* almennthinirsmuogkvWi6.gr.frumvarpsinstakatil.XaWferYveftirtlkun6.gr.frum J&"+ varpsinshvortaWganguraWggnumer;heimilleWatakmarkaWur.0YessusambandierrttaW '", minnaaW3.tlul.6.gr.erhinnb;ginntekiWframaWrtturalmenningstilaWgangsaW '#- upplUsingumumumhverfismltakiekkitilupplUsingasemsrstkkvWilagaumYagnar 1 skyldubannaaWmiWlaWstil;viWkomandimanna.    03.mgr.kemurframaWkvWifrumvarpsins,verWiYaWaWlgum,gildiekkiumranns;kn  eWasaks;knopinberumli.kvWiWersamrmiviWniWurlag1.mgr.2.gr.upplUsinga a laga.kvWiWerbyggt2.mgr.2.gr.tilskipunar2003/4/EBYarsemYaWerfrtvald ], aWildarrkjannaaWtakaafstWutilYesshvortreglurtilskipunarinnarverWiltnargildaum ( d;mst;la.0cliW2.mgr.4.gr.tilskipunarinnarersWaneinnigaWfinnaheimilatakmrkun  aWgangialmenningsaWupplUsingumumumhverfismlefhannhefWialvarleghrifmeW   ferWmlafyrird;mst;lum,mguleikaeinstaklingatilaWhlj;tarttltameWferWfyrird;mi  X eWamguleikaopinbersyfirvaldstilaWltafaraframranns;knsemvarWarrefsiverWanverkn T #  aWeWaagabrot.      04.mgr.greinarinnarermltsvofyriraWrtturtilaWgangsaWupplUsingumumum    hverfismlsamkvmtfrumvarpinu,efaWlgumverWur,vkifyrirlgvrWumhfundartti   samkvmthfundalgum.kvWiWerbyggteliW2.mgr.4.gr.tilskipunar2003/4/EBog O  ersettframsvipaWanhttog2.mgr.3.gr.norskralagaumupplUsingarttumumhverfisml K  semsettvorutilaWinnleiWafyrrnefndatilskipun.0slenskarkiWhefurundirgengistYj;W   rttarlegarskuldbindingartilYessaWverndab;kmenntiroglistverk.Xarmt.d.nefnaBernar   sttmlanntilverndarb;kmenntumoglistaverkumYeirrigerWsemsamYykktvarrWstefnu {  BernarsambandsrkjaPars24.jl1971,sbr.lgnr.80/1972ogsamningaAlYj;Wahug wF verkastofnunarinnar(WIPO)frrinu1996,hfundarttarsamningWIPOoggrannrttinda B samningWIPO.     AfkvWi4.mgr.leiWiraWhfundalggangaframarreglumfrumvarpsYessa,verWiYaW  aWlgum,rekistkvWiYeirra. r   Samkvmt1.gr.hfundalaga,nr.73/1972,hfundureignarrttverkisnumeWYeim n= takmrkunumsemlgunumgreinir.Samkvmt3.gr.smulagahefurhanneinkartttilaW 9 geraeintkafverkisnuogtilaWbirtaYaWupphaflegrimyndeWabreyttri,YUWinguog  WrumaWlgunum.0YessusambandierrttaWhafahugaaWhfundartturtekurtileinstak  lingsbundinnargerWarverksinsenekkiYeirrarhugmyndarsemaWbakibUr.Xessuerhinn i b;ginnWruvsifariWmeWeinkaleyfiYarsemsjlfhugmyndinaWbakinUturrttarverndaren e4 ekkibningurhennarsemslkur.AWtilteknumskilyrWumfullngWumveitaeinkaleyfislgin 0 verndhugverkisemerf;lgiWlausntknilegumvandaogverWurhagnUttiWnaWi.BWi  hfundarttindiogeinkaleyfisrtturgetatengstrangriafsmunUskpun.Xegaruppfinn  ingamaWurlUsir&  uppfinningusinnimliogmyndumnUturslUsingaWllujfnuverndar `  samkvmthfundalgum.'@ \+!   SvoaWumhugverksaWrWasemrttarverndarnUturverWurm.a.aWbirtastYvtiltekiW '" sjlfstWi,vissfrumleikiogeinhversrkennisemrttlttgetaYrffyrirslkavernd.Xetta # YUWiraWsfnunupplUsingaumstaWreyndirtelstalmenntekkihugverk(sbr.Y;YaWsemsWar  $ segirumgagnagrunna).Xannigtelstb;khaldogtlfrWilegarupplUsingarumumhverfisml !W% ekkitilhugverka.HafihinsvegaruppdrttireWalknveriWtbingrundvellihinnatl S""& frWileguupplUsingatilYessaWskUraYr,getaslkverknotiWhfundarttarfalliYauundir #' 3.mgr.1.gr.hfundalaga.XvfallastaWreyndaupplUsingarsemsafnaWhefurveriWumvarp #( stWvarkveWinnarfuglategundarekkiundirhfundalg.UppdrttirogteikningarsemsUndu $ ) hinsvegarhelstuvarpstWvargtuhinsvegarfalliWundirhfundalg,sbr.3.mgr.1.gr. %N!* Yeirralaga. J&"+   Samkvmt3.mgr.6.gr.hfundalaga,sbr.1.gr.laganr.60/2000,geturgagnagrunnur '", notiWhfundarttarlegrarverndarskv.1.gr.hfundalagaaWYvertekurtilniWurrWunarog '#- samsetningaraWfullngWumalmennumskilyrWumhfundarttarumfrumleikogskapandi 1 vinnuvaliogniWurrWunefnisgagnagrunninn.    Samkvmt50.gr.hfundalaga,sbr.10.gr.laganr.60/2000,hefurseinkartttileintaka  gerWareWabirtingarverksheildeWaaWverulegumhlutasemframleiWirskrr,tflur,eyWu a blW,gagnagrunneWasvipaWverksemhefuraWgeymaumtalsvertsafnupplUsingaeWaer ], rangurverulegrarfjrfestingar.Verndinnreinnigtilendurtekinsogkerfisbundinstdrttar ( eWaendurnUtingar;verulegshlutagagnagrunnaefgengiWer;hfilegagegnrttmtumhags  munumframleiWanda.kvWi50.gr.hfundalagaerbyggttilskipun96/9/EB,umlg   verndungagnagrunna.Xeirgagnagrunnarsemfallaundir50.gr.hfundalagaerufrbrugWnir  X Yeimsemfallaundir6.gr.lagannaaWYvleytiaWYesserekkikrafistaWfullngtsskilyrW T #  umumfrumleikogskapandivinnuvaliogniWurrWunefnisYgagnagrunnasemundir50.    gr.falla.RttltingYessararverndarfelstvinnuframlagiogfjrfestinguYeirrisemframleiW    endurleggjaviWgerWslkraheimildabanka.HrerumaWrWasvokallaWan?suigeneris    rtt,;hWanhfundarttiskv.1.gr.laganna. O    HfundartturhinsopinberaertakmarkaWrieneinkaaWilaumnokkuratriWiskv.9.gr.hf K  undalaga.Xannignj;talg,reglugerWir,fyrirmlistj;rnvalda,d;marognnurYekkggn,   semgerWeruafopinberrihlfu,ekkiverndareftirhfundalgum,ogekkihelduropinberar   YUWingarslkumggnum. {    0II.kaflahfundalagaerusWanlgfestaraWrartakmarkanirhfundartti.LagtertilaW wF meW18.gr.frumvarpsinsverWi22.gr.hfundalagabreyttoghlj;WiYsvo: B 0      ?HeimilteraWveitaaWgangaWskjlumeWaWrumggnummlasamkvmtstj;rn   sUslulgum,upplUsingalgumogWrumlgummeWYvaWafhendalj;sriteWaafritaf  YeimY;ttYauhafiaWgeymaverkernj;taverndarsamkvmtYessumlgum.r 0      UpplUsingarttursamkvmt1.mgr.erY;hWurYvskilyrWiaWverkinverWiekkibirt, n= eintkafYeimgerW,&  ԀeintkumafYeimdreifteWaYaunUttmeWWrumhttinemameW 9 samYykkihfundar.'9Ԁ 0      XrttfyrirkvWi1.mgr.erheimiltaWveitahinumskrWaupplUsingarskv.18.gr.laga  umpers;nuverndogmeWferWpers;nuupplUsinga. i   0gr;fumdrttumverWursamspilkvWahfundalagaogkvWafrumvarpsYessa,verWi e4 YaWaWlgum,fj;ravegu: 0 ! ! (h88"i0J"  i0J 2h  1  .3  Ԉ0    & a HfundalgstandaYvekkivegiaWveitamegiaWgangaWupplUsingumumumhverfis  mlsemekkieruhWarhfundarttiskv.1.gr.hfundalagaeWalgverndgagnagrunna  skv.50.gr.smulaga.'ai0J M݌`  Ќ  "i0J"  i0J2h  2  .3  Ԉ0    HfundalgstandaYvekkivegiaWveitamegiaWgangaWupplUsingumumumhverfis \+! mlsemhWareruhfundarttislitiWtileWlisverksinsskv.1.gr.hfundalagaeWalg '" verndgagnagrunnaskv.50.gr.smulaga,falliverkiWundirYauopinberuggn,sem # undanYegineruhfundarttiskv.9.gr.hfundalaga.i0JG݌ $ Ќ  "i0J"  i0J2h  3  .3  Ԉ0    &  HfundalgstandaYvekkivegiaWveitamegiaWgangaWupplUsingumumumhverfis !W% mlsemhWareruhfundartti'!)skv.1.gr.hfundalagaeWalgverndgagnagrunnaskv. S""& 50.gr.smulaga,heimili22.gr.ahfundalagaafhendingulj;sritaeWaafritaafverkinu.i0J݌#' Ќ  "i0J"  i0J2h  4  .3  Ԉ0    :heimilteraWafhendalj;sriteWaafritafggnumsemhWeruhfundarttiskv.1.gr. #( hfundalagaeWalgverndgagnagrunnaskv.50.gr.smulaga,falliverkinhvorkiundir $ ) kvWi9.gr.eWa22.gr.ahfundalaga.AlmenntvrihrumaWrWahfundaverkeWa %N!* nnurlgvernduWverksemekkilgjufyrirggnumstj;rnsUslumlseWaWrumli. J&"+ UmgtiveriWaWrWahfundarverksemlgifyrirskreWagagnagrunni,t.d.kortog '", myndiraf0slandisemLandmlingar0slandshafatbiW,sbr.8.gr.laganr.95/1997um '#- landmlingarogkortagerW.i0J݌1 Ќ    EndaY;ttkveWnarupplUsingarumumhverfismlhjhinuopinberaverWiundanYegnar  aWgangialmenningsgrundvelli3.mgr.4.gr.frumvarpsinserekkiYarmeWsagtaWalmenn  ingurgetiekkittmguleikaaWfaWgangaWupplUsingunumWrumlagagrundvelli. a stWanersaWhiWopinberakostaroftopinberagagnaflunogmiWlunupplUsingameWf ], seminnheimtergrundvellihfundarttarrkisins.X;ttkortogmyndiraf0slandivrslum ( Landmlinga0slands,semekkitilheyrastj;rnsUslumlieWaWrummlum,suYannigoftast  undanYeginupplUsingarttisamkvmtfrumvarpinueralmennthgtaWfaWgangaWYeim   grundvelliIII.kaflalaganr.95/1997,umlandmlingarogkortagerW,gegngreiWsluenda  X shvvetnavirturhfundartturrkisinsaWefnisemhfundarttarnUturogLandmlingar T #  0slandshafatekiWsaman.0Yessusambandimminnad;mHstarttarmlinr.124/2002    fr19.september2002enYarvarviWurkenntaWtgefandasemkeypthafWiYrjrYekjurr    stafrnumkortagrunniLandmlinga0slandsoggefiWsWantkortnbirtingarleyfisvri   skyltaWgreiWaLandmlingum0slandsfyrirYessanUtinguupplUsingunumgrundvelli50. O  gr.hfundalaga. K    Um5.gr.     kvWiWerbyggt1.mgr.3.gr.tilskipunar2003/4/EB,sbr.8.tlul.formlsorWahennar. {  SamkvmtkvWinuhefuralmenningurrtttilaWgangsaWupplUsingumumumhverfisml wF semstj;rnvldskv.2.gr.frumvarpsinshafavrslumsnumeWaerugeymdfyrirYeirrahnd. B SsemseturframslkabeiWniYarfekkiaWtiltakastWurfyrirhennieWasUnaframaW   hannhafihagsmunaaWgta.UpplUsingartturinntekureinvrWungutilfyrirliggjandiupp  lUsinga.EkkierhgtaWkrefjastYessgrundvelli&  kvWisinsaWstj;rnvldafliupplUsinga r eWatakiYrsrstaklegasamantilaWgetaltiWYrt.' n=   Stj;rnvaldiberaWsynjabeiWniumupplUsingarumumhverfismlefYaWrWurekkiyfir 9 umbeWnumupplUsingumeWaYreruekkigeymdarvegumYess,sbr.aliW1.mgr.4.gr.til  skipunar2003/4/EB.XettaY;ekkiviWefYverkunnugtumaWupplUsingarnarsuvrslu  annarsstj;rnvaldseWageymdarvegumYess.XegarsvostendurberaWframsendaerindiW i tilYessstj;rnvaldssamrmiviWkvWi7.gr.stj;rnsUslulaga,sbr.4.mgr.12.gr.frum e4 varpsins,oggreinamlsaWilafrYv. 0   02.mgr.5.gr.ertekiWframaWupplUsingartturinntakibWitilgagnasemsuvrslum  stj;rnvaldsoggagnasemannaraWiligeymifyrirhndYess.kvWiWersamrmiviW1.  mgr.3.gr.tilskipunar2003/4/EB,sbr.8.tlul.formlsorWahennar.kvWinuertlaWaW `  takatilupplUsingasemtilheyrastj;rnvaldinuenWrumhefurafeinhverristWuveriWfaliW \+! aWgeyma.Umgeturt.d.veriWaWrWagrunnggnsemverktakihefursafnaWsamangrund '" vellisamningsviWstj;rnvld.EfhiWopinberaeignarrttaWgrunnggnunumenumhefur # veriWsamiWaWYrskulivarWveittar&  hjverktakanum,fallaupplUsingarnarundirupplUsinga  $ rttalmenningsgrundvelli2.mgr.5.gr.frumvarpsins.'  !W%   Um6.gr. #'   kvWi1.tlul.leiWatilYessaWrtturalmenningstilaWgangsaWupplUsingumumum #( hverfismltekurekkitilupplUsingasemfallaundir4.!6.gr.upplUsingalaga,nr.50/1996.Xar $ ) semfrumvarpiWtekurekkiaWeinstilmlaoggagnaeigatakmarkanirogundantekningarfr %N!* upplUsingartti,semframkoma4.!6.gr.upplUsingalaga,viWhvortsemumeraWrWaupp J&"+ lUsingarumumhverfismlkveWnumli,skUrslu,skreWagagnagrunni.VarWveisluhttur '", upplUsingannaskiptirYvekkimli. '#-   Xeirhagsmunir,semoftstandavegifyriraWgangiaWupplUsingumumumhverfismleru 1 veigamiklirframleiWslueWaviWskiptahagsmunirstj;rnvaldaskv.1.mgr.2.gr.frumvarpsins.    Xegar;skaWereftiraWgangiaWupplUsingumerltaaWviWskiptumstofnanaogfyrirtkja  eigurkiseWasveitarflaga,semfallaundir1.tlul.2.gr.frumvarpsins,erheimiltaWtak a markaaWgangaWslkumupplUsingumltiYauaWYeimhlutaafrekstriYeirrasemrekinner ], samkeppnimarkaWi,sbr.3.tlul.6.gr.upplUsingalaga.XannigverWurt.d.aWteljaaWrann ( s;knirsem0slenskarorkuranns;knirvinnaaWgegngreiWslusamkeppnismarkaWisuekki  aWgengilegaralmenningigrundvellifrumvarpsYessa,verWiYaWaWlgum.AnnaWmleraW   eftiraWvinnslufyrirtkisemkeypthefurslkarranns;knirhefurt.d.lagtYrframstj;rn  X sUslumliYegars;tterumvirkjunarleyfistWi3.tlul.6.gr.upplUsingalagaekkivegifyrir T #  aWgangialmenningsaWslkumupplUsingumvegnaviWskiptahagsmuna0slenskraorkurann    s;kna.      Xegar;skaWeraWgangsaWupplUsingumhjYeimstj;rnvldumsemundir2.eWa3.tlul.   1.mgr.2.gr.falla,gtihlutaWeigandistj;rnvaldhafnaWaWgangiaWupplUsingunum,varWi O  Yrt.d.veigamiklaframleiWslueWaviWskiptahagsmuniYess,grundvelli5.gr.upplUsinga K  laga.     XaWerskilyrWifyrirYvaWheimiltsaWhaldaupplUsingumsemvarWaveigamiklafram   leiWslueWaviWskiptahagsmunileyndumaWupplUsingarnarsualmenningiekkiYegaraW {  gengilegar.XverWuraWliggjafyriraWverWiaWgangurveitturaWupplUsingunumsYaWtil wF YessfalliWaWvaldahlutaWeigandistofnuneWafyrirtki;rttmtutj;ni. B   Samkvmt5.gr.upplUsingalagaer;heimiltaWveitaaWgangaWupplUsingumumeinka   eWafjrhagsmlefnieinstaklingasemsanngjarnterogeWlilegtaWleyntfari,nemassam  Yykkisemhlut.0YessusambandiskalminntaWfliW2.mgr.4.gr.tilskipunar r 2003/4/EBerrttaWaWtryggjaverWiaWuppfylltarsukrfurtilskipunEvr;puYingsinsog n= rWsins95/46/EBfr24.okt;ber1995umverndeinstaklingatengslumviWvinnslupers;nu 9 upplUsingaogumfrjlsamiWlunslkraupplUsinga.XannigertekiWframaWaWildarrkingeti  synjaWbeiWniumaWgangaWupplUsingumumumhverfismlefbirtingYeirrageturhaftalvar  leghrifverndpers;nuupplUsingaeWaskjalasemvarWaeinstakling,hafiviWkomandiekki i veittsamYykkisittfyrirbirtinguupplUsinganna. e4   &  MeWkvWi1.tlul.6.gr.frumvarpsins,sbr.5.gr.upplUsingalaga,ertekiWafskariWum 0 aWfrumvarpiWhafiekki'0xaWgeymalagaheimildeWalagafyrirmliskilningi8.eWa9.gr.laga  nr.77/2000,umpers;nuverndogmeWferWpers;nuupplUsinga,erveitiralmenningiaWgang  aWpers;nuupplUsingum,Y.m.t.viWkvmumpers;nuupplUsingum,svosemheilsufarsupplUs `  ingumnafngreindramanna,Yegar;skaWereftiraWgangiaWupplUsingumumumhverfisml. \+! valltverWurYvaWmetahvertskiptihvortsynjaberibeiWniumaWgangaWupplUsingum '" umumhverfismleWatakmarkahanngrundvelli5.gr.upplUsingalaga,suupplUsingarum # einkaeWafjrhagsmlefnieinstaklinga,semsanngjarnterogeWlilegtaWleyntfari,samofnar  $ upplUsingumumumhverfisml.Standi5.gr.upplUsingalagavegifyrirYvaWveitamegi !W% aWgangaWupplUsingumumumhverfismlttienguaWsWuroftaWverahgtaWveitaaWgang S""& aWupplUsingumumumhverfismlgrundvelli8.gr.frumvarpsinsmeWYvaWafmpers;nu #' upplUsingarenafhendaaWWruleyti;pers;nugreinanlegarupplUsingarumumhverfisml. #(   kvWi2.tlul.erubyggWdliW1.mgr.4.gr.tilskipunar2003/4/EB.Samkvmt $ ) kvWinutekurrtturalmenningstilaWgangsaWupplUsingumumumhverfismlekkitilefnis %N!* semervinnslueWa;fullgerWraskjalaeWagagna.XegarsynjaWerbeiWniumupplUsingar J&"+ grundvelliYessakvWisberaWupplUsaviWkomandiaWilaumhvenrtlamaWggnin '", verWifullgerW.EfannaWstj;rnvaldannastvinnsluupplUsingannaskaljafnframtupplUsaum '#- YaWgrundvelli7.gr.stj;rnsUslulaga,sbr.lokamlsliW1.mgr.4.gr.tilskipunar2003/4/EB. 1 kvWi2.tlul.erbyggtsvipuWumsj;narmiWumog3.tlul.4.gr.upplUsingalagaenYar  segiraWrtturalmenningstilaWgangsaWggnumtakiekkitilvinnuskjalastj;rnvalda.Ser  Y;munurinnaWkvWi2.tlul.erekkibundiWviWaWskjalsritaWtileiginafnota.Xannig a geturundantekningintekiWtilskUrslna,skraoggagnagrunnaeftlunineraWYettaverWial ], menningiaWgengilegteftiraWYaWhefurveriWfullgerteWaYegarvinnslanerkominkveWiW ( stig.HiWsamaviWumggnsemekkihefurveriWunniWroggetatalistvillandiYarsem  kerfisbundnarleiWrttingarhafaekkiveriWgerWar.     kvWi3.tlul.1.mgr.6.gr.frumvarpsinsundanYiggurupplUsingarsemsrstkkvWi  X lagaumYagnarskyldubannaaWmiWlaWstil;viWkomandimanna.kvWiWersamrmiviW T #  aliW2.mgr.4.gr.tilskipunar2003/4/EB.SrstkYagnarskyldukvWitilgreinaYrupplUs    ingarsemYagnarskyldarkirum.AlmennYagnarskyldukvWi,semekkitilgreinaYrupp    lUsingarsemYagnarskyldaaWrkjaum,vkjahinsvegarfyrirkvWumfrumvarpsYessa,   sbr.2.mgr.4.gr.frumvarpsins.0fylgiskjaliIerutekinnokkurdmiumsrstkYagnar O  skyldukvWisemgangamunuframarkvWumfrumvarpsins,verWiYaWaWlgum.TekiW K  skalframaWsrstkkvWilagaumYagnarskyldugangaeinnigframkvWumupplUsinga   lagameWgagnlyktunfr3.mgr.2.gr.upplUsingalaga,nr.50/1996.     XegartekinerkvrWunumhvorttakmarkaskuliaWgangalmenningsgrundvelliallra {  matskenndrakvWaYessarargreinarskalsrhverjutilvikivegaogmetaYhagsmunial wF menningssemfylgjabirtinguupplUsingannam;ti&  verndarhagsmunumkvWanna.Vegi B hagsmunirafbirtinguupplUsingannasUnilegaYyngraskalafhendaupplUsingarnar.'B%     OftgeturveriWvandkvWumbundiWfyrirstj;rnvldaWmetahvortupplUsingarumum  hverfismlvarWaviWkvmaframleiWslueWaviWskiptahagsmunisemleyndareigaaWnj;ta r lgumsamkvmt.0fyrstalagiYarfaWmetahvortupplUsingarnarsualmenningiYegaraW n= gengilegar.EfsvoerekkiYarfaWmetahvaWahrifaWganguraWupplUsingunumgeturhaft 9 samkeppnisstWufyrirtkis,hvorthannertilYessfallinnaWvaldaYv;rttmtutj;ni.Af  Yessumskumermltsvofyrir2.mgr.aWWurenstj;rnvaldtekurkvrWunumhvort  veitturverWuraWganguraWupplUsingumumumhverfismlgetiYaWskoraWYannsemupp i lUsingarnarvarWaaWupplUsahvortefniYeirravarWiviWkvmaframleiWslueWaviWskipta e4 hagsmunisemleyndareigaaWnj;talgumsamkvmt.VeitaskalsjdagafresttilYessaW 0 svaraerindinu.Xegarstj;rnvaldihafaboristsvrberYvaWleggjasjlfstttmatYaWhvort  skilyrWisutilYessaWundanYiggjaupplUsingarnaraWgangigrundvelli5.gr.eWa3.tlul.  6.gr.upplUsingalagaeWagrundvelli3.tlul6.gr.frumvarpsYessa. `    kvWi2.mgr.6.gr.felursrregluumlitsumleitansemsegjamaWsraunnnari \+! tfrslaranns;knarreglustj;rnsUslulaga.SjlfstWlagalegYUWingreglunnarfelstYvaW '" YeimsemupplUsingarnarvarWaerskyltaWsvarafyrirspurnstj;rnvaldsins. #   FrumvarpiWerYvbyggtaWeinvrWungussem;skareftiraWgangiaWupplUsingum  $ teljistaWiliYessmlsYarsemtekinverWurkvrWunumrtthanstilaWgangsaWupplUsingun !W% um.AWildaWmlinubreytistekkiY;tt;skaWsupplUsingafrYeimsemupplUsingarnar S""& varWagrundvelli2.mgr.6.gr.frumvarpsins. #'   Um7.gr. $ ) /  kvWigreinarinnarhafasmumarkmiWog8.gr.upplUsingalagaogerubyggWsmu %N!* lggjafarsj;narmiWum.XannigerYvbyggtaWaWganguraWupplUsingumumumhverfisml J&"+ verWillumheimillaWtilteknumtmaliWnumendaerYaWsamrmiviWYframkvmdsem '", vWastertWkuW.StrsturhlutiupplUsingaerYesseWlisaWhagsmunirniraWbakiverndYeirra '#- dvnameWtmanum.samatmavexofthugisagnfrWingaYeimmlumsemtil 1 meWferWarhafaveriWogvarpaWgetalj;sisguna.MeWhliWsj;nafYessuYykirrttaWleggja  tilaWYrennskonartmamrkgildigagnvartaWgangiaWupplUsingumsemhWarerutak  mrkunumsamkvmt1.!3.tlul.6.gr.frumvarpsins. a   0fyrstalagiergertrWfyrirYvaWveitaskuliaWgangaWggnumsem1.tlul.6.gr.tekur ], tileftirkvWum8.gr.upplUsingalaga,endabyggjasttakmarkanir1.tlul.6.gr.eyWutilvs ( until4.!6.gr.upplUsingalaga.    0WrulagiergertrWfyrirYvaWveitaskuliaWgangaWggnumsem2.tlul.6.gr.tekur   tiljafnskj;ttogskjlogggnhafaveriWfullgerW,nemannurundantekningarkvWitaki  X jafnframttilYeirra. T #    0YriWjalagierbyggtsmulggjafarstefnuogframkemur2.mgr.8.gr.upplUsingalaga    umaWYagnarskyldarupplUsingarumumhverfismlverWialmenningiaWgengilegarYegarliWin    eruYrjturfrYvaWggninurWutilnemaupplUsingarnarvarWiviWkvmaeinkahagsmuni,   enYvtilvikiverWaYrekkiaWgengilegarfyrrenaWttaturumliWnumfrYvYrurWu O  til,sbr.2.mgr.8.gr.upplUsingalaga K      Um8.gr.   8  kvWigreinarinnarerbyggt2.mgr.4.gr.tilskipunar2003/4/EB,enYarermltsvo {  fyriraWaWildarrkinmegiekki,meWskrskotuntila,d,f,goghliWar2.mgr.,kveWaum wF aWbeiWniverWisynjaWefbeiWninvarWarupplUsingarummengandilosuntumhverfiW. B   HugtakiW?mengandilosun erekkiskilgreinttilskipun2003/4/EB.YverbyggtaW   undirhugtakiW&  fallim.a.losunfastraogflj;tandiefna,svooglofttegundasemskaWaWgeta  umhverfiW.'2; r   &  AfkvWi8.gr.frumvarpsinsleiWiraWekkierheimiltaWtakmarkaaWgangaWupplUsing n= umummengandilosuntumhverfiW'n;endaY;ttslkarupplUsingargetiskaWaWmyndeWa 9 samkeppnisstWuYessfyrirkissemhlut.kvWitilskipunar2003/4/EBogfrumvarps  YessaerbyggtYvaWfyrirtkieigiekkirttmtrahagsmunaaWgtaafYvaWhaldaslkum  upplUsingumleyndumYarsemYeirhagsmunirvegiYyngraaWveitaalmenningirtttilYess i aWfaWgangaWslkumupplUsingum. e4    0   Um9.gr.  >  kvWigreinarinnarerunnastsamhlj;Wa7.gr.upplUsingalagaogerYvbyggtaWYaW  verWiskUrtsambrileganhtt.kvWigreinarinnarsraWWruleytifyrirmynd4.tlul. `  4.gr.tilskipunar2003/4/EB,sbr.17.tlul.formlsorWahennar. \+!   & a Um10.gr. # @  kvWi10.gr.ertlaWaWinnleiWa1.!2.mgr.7.gr.tilskipunar2003/4/EB,sbr.21.tlul.  $ formlsorWahennar.VinnaberaWYvaW'a@stj;rnvldkomiskipulagiupplUsingarumum !W% hverfismlsemtengjaststarfsemiYeirraYannigaWhgtsaWmiWlaYeimtilalmennings,t.d. S""& heimasWuhlutaWeigandistj;rnvalds.XannigertluninaWupplUsingarumumhverfisml #' verWismmsamanaWgengilegarrafrnumgagnagrunnumsemalmenningurauWveltmeW #( aWnlgast. $ )   Um11.gr. J&"+ C  011.gr.frumvarpsinserfjallaWumformogefniskrfurtilbeiWnaumaWgangaW '", upplUsingumumumhverfisml. '#-   01.mgr.segiraWssemfariframaWgangaWupplUsingumumumhverfismlgrundvelli 1 5.gr.skulitilgreinaYrupplUsingarsemhann;skareftiraWgangiaW.FrumvarpiWerfr  brugWiWupplUsingalgumaWYvleytiaWekkiYarfaWtilgreinaYauggneWamlsem;skaW  ereftiraWgangiaW.SamkvmtfrumvarpinuYarfeinungisaWtilgreinaYrupplUsingarum a umhverfismlsem;skaWereftiraWgangiaW. ],   02.mgr.kemurframaWstj;rnvaldgetivsaWfrerindieftilgreiningYeirraupplUsingasem ( ;skaWereftiraWgangiaWerof;lj;stilaWhgtsaWafgreiWaerindiW.WurenYaWergert  skalveitamlsaWilaleiWbeiningarYarumoggefahonumfriaWtilgreinabeiWnisnannar.   kvWiWerbyggt3.mgr.3.gr.tilskipunar2003/4/EB.  X   03.mgr.11.gr.kemurframsambrilegtkvWiogeraWfinna2.mgr.10.gr.upplUs T #  ingalaga.XarsegiraWstj;rnvaldgetisettYaWskilyrWiaWbeiWniumaWgangaWupplUsingum    sskriflegogkomiframeyWublaWisemYaWleggurtil.      04.mgr.11.gr.kemurframsamareglaog3.mgr.10.upplUsingalagaumYaWtilhvaWa   stj;rnvaldsberiaWbeinabeiWniumaWgangaWupplUsingumumumhverfisml.XykirYaWtil O  einfldunaraWbyggjasmureglufrumvarpiYessuogupplUsingalgum. K    Um12.gr.   K  kvWi12.gr.frumvarpsinsfjallaummlshraWaogerusamhlj;WakvWum11.gr.upp {  lUsingalaga,nr.50/1996,aWWruleytienYvaWlagtertilaWafgreiWslufresturverWi14dagar. wF Umtreikningfrestsferskv.8.gr.stj;rnsUslulaga,nr.37/1993,sbr.4.mgr.12.gr.frum B varpsins.stWaYessaWhafWurerlengriafgreiWslufrestursamkvmtfrumvarpiYessuen   upplUsingalgunumersaWstj;rnsUslumlervarWaumhverfismlgetaveriWmikilaW  vxtumogskjlmrgogYvgeturtekiWlengritmaaWafgreiWaerindiumlj;sritogafrit r gagnaenmlsemfallaundirupplUsingalgin.TekiWskalframaWskv.aliW2.mgr.3.gr. n= tilskipunar2003/4/EBskalafgreiWaerindiumaWgangaWupplUsingumumumhverfismlsvo 9 flj;ttsemauWiWerogeigisWareninnanmnaWarfrm;ttkuerindis.EfupplUsingareruum  fangsmiklareWafl;kiWaWafgreiWaerindiWskalYaWafgreittinnantveggjamnaWa,sbr.bliW  2.mgr.3.gr.smutilskipunar.0samrmiviWYennantveggjamnaWafrest,svoogfyrirmli i 6.gr.tilskipunarinnar,ermltsvofyrir2.mgr.12.gr.frumvarpsinsaWhafibeiWnium e4 aWgangaWupplUsingumekkiveriWafgreidd60dgumeftiraWhnbarststj;rnvaldisaWila 0 heimiltaWkraafgreiWslunatilrskurWarnefndarumupplUsingamlsemrskurWiYumupp  lUsingartthans.Hunsistj;rnvaldbeiWniumaWgangaWupplUsingum60dagafrm;ttku  hennarleiWirafkvWi2.mgr.12.gr.aWfariWermeWmliWeinsogfyrirliggisynjunum `  aWgangaWupplUsingunum. \+!   &  0samrmiviW3.mgr.4.gr.tilskipunar2003/98/EBumendurnotopinberraupplUsinga '" ermltsvofyriraWYegarerindi''TerafgreittumaWgangaWupplUsingumumumhverfismlsem # hfundartturtekurtilskuliveitaupplUsingarumnafnrtthafaliggiYrfyrir.Standi4.mgr.  $ 4.gr.frumvarpsinsvegifyrirYvaWveitamegiaWgangaWupplUsingumumumhverfisml, !W% YarsemYriWjimaWureWahiWopinberahfundarttaWYeim,skulustj;rnvldgreinafr S""& nafnirtthafasemaWilimlsgeturYsniWsrtil. #'   04.mgr.12.gr.erkveWiWsvoaWummlsmeWferWfariaWWruleytieftirstj;rnsUslu #( lgum.stj;rnvldumhvlirYvt.d.leiWbeiningarogranns;knarskyldaskv.7.og10.gr. $ ) stj;rnsUslulaga.Xberstj;rnvldumvalltaWveitaleiWbeiningarumkruheimildtilrskurW %N!* arnefndarumupplUsingamlYegarkvrWunertilkynntaWilamlsefbeiWniersynjaW,sbr. J&"+ 2.tlul.2.mgr.20.gr.stj;rnsUslulaga. '",  '#-   Um13.gr. 1 Y  kvWi1.mgr.13.gr.erubyggW4.mgr.3.gr.tilskipunar2003/4/EBog5.gr.tilskipun  ar2003/98/EB.kvWiWbyggistYvaWstj;rnvldumberiaWveitaaWgangaWupplUsingum  umumhverfismlYvformieWameWYvsniWisemYreruvarWveittar,nemaYrsu a YegaraWgengilegaralmenningi.XegarupplUsingareruvarWveittarrafrnuformigeturaWili ], valiWmilliYessaWfYrYvformieWatprentaWarpappr. (   SuupplUsingarnarYegaraWgengilegaralmenningiWruformieWameWWrusniWi,t.d.  heimasWustj;rnvaldsinseWaannarrivefsl;W,tgefinniskUrslueWaritieralmenntfull   ngjandiaWvsaupplUsingarnarYar,sbr.aliW4.mgr.3.gr.tilskipunar2003/4/EB.  X   AfkvWi1.mgr.13.gr.leiWiraWhgteraW;skaeftirYvaWfupplUsingarnarveittar T #  munnlegaeWafaWskoWaYr.EfupplUsingarnarliggjafyrirskjlumerhgtaW;skaeftir    lj;sritiafYeim.EfYrliggjafyrirrafrnuformierhgtaW;skaeftirafritiafYeim.Efum    eraWrWamyndbandssp;luerhgtaW;skaeftirafritiafhennio.s.frv.     XegarYrupplUsingarumumhverfismlsem;skaWereftiraWgangiaWerufyrirliggjandi O  fleiriggnumerngilegtaWafhendaafriteWalj;sritafeinnigerW,endasmeWYvkomiW K  tilm;tsviWYarfirmlsaWilaviWhltandihtt.     0kvWumlagannafelstenginskyldatilYessaWbatilggneWatakasamanupplUsingar   &  helduraWeinsaWveitaaWgangaWfyrirliggjandiupplUsingum,sbr.1.mgr.5.gr.tilskipunar {  2003/98/EB.':b wF   AlmenningiervalltheimiltaWskoWaumbeWnarupplUsingarumumhverfismlsraWkost B naWarlausu,sbr.1.mgr.5.gr.tilskipunar2003/4/EB.hinnb;ginnerheimiltaWtakagjald   fyrirlj;sritogafritgrundvelligjaldskrr.03.mgr.13.gr.segiraWumhverfisrWherrakveWi  meWgjaldskrhvaWgreiWaskulifyrirlj;sritogafritgagnaYannigaWmttsYeimkostnaWi r semafYvhlUst.kvWiWerYvbyggtaWheimiltsreglugerWaWmlafyrirumaWallur n= kostnaWurafgerWlj;sritaogfrumritaverWigreiddur.HeimilterYannigaWreiknainnverWiW 9 efniskostnaW,launakostnaWogeWlilegarafskriftirafYeimbnaWisemnotaWurerviWafritun  upplUsinga.hinnb;ginnerekkiheimiltaWtakahrragjaldenhlUstafYvaWveita  umrddaYj;nustuYarsemekkierumaWrWaskattlagningarheimildheldurheimildtiltku i Yj;nustugjalda.ErYaWogsamrmi&  viW2.mgr.5.gr.tilskipunar2003/4/EB,sbr.18.tlul. e4 formlsorWahennar,svoog6.gr.tilskipunar2003/98/EB.'egԀ 0   Um14.gr.  h  XarsemgerWurerskilnaWurumaWsynjunbeiWniumaWgangaWupplUsingumsvallt `  rkstuddsamhliWaYvaWtilkynnterumhana,sbr.5.mgr.4.gr.tilskipunar2003/4/EB, \+! verWurekkihjYvkomistaWtakauppfrumvarpiWkvWiYessaefnis,Yarsemstj;rnsUslu '" lgingerastj;rnvldumeinungisskyltaWveitaeftirfarandirkstuWningeftiraWtilkynnthefur # veriWumsynjuninaaWframkominnisrstakribeiWniaWilamlsYarum.AfYessumskumer  $ svofyrirmltaWkvrWunstj;rnvaldsumaWsynjabeiWniumaWgangaWupplUsingumum !W% umhverfisml,aWhlutaeWaheild,skulirkstuddogtilkynntskriflega.TekiWerframaWhiW S""& samagildiefsynjaWerbeiWniumaWltaaWilatlj;sriteWaafritafggnum.Xarsemstj;rn #' sUslulgingildaummeWferWslkramlaberaWveitamlsaWilaleiWbeiningarumkruheimild #( o.fl.skv.2.tlul.2.mgr.20.gr.stj;rnsUslulaga,nr.37/1993. $ )   Um15.gr. J&"+ m  Samkvmt1.mgr.6.gr.tilskipunar2003/4/EBerskyltaWtryggjaaWlgumkruheimild '", kvrWunstj;rnvaldsumaWsynjabeiWniumaWgangaWupplUsingumumumhverfisml.0 '#- 15.gr.erlagttilaWkvrWunumsynjunbeiWniumaWgangaWupplUsingum,hvortheldurer 1 aWhlutaeWaheild,verWikranlegtilrskurWarnefndarumupplUsingaml.HiWsamagildir  umsynjunstj;rnvaldsbeiWniumlj;sritafskjlumeWaafritafWrumggnum.    :tvrWirkostirfylgjaYvaWsetjaekkif;tnUjarskurWarnefndheldurfelarskurWar a nefndumupplUsingamlaWrskurWaslkummlum,endaY;tthnheyriekkistj;rnarfars ], legaundirmlefnasviWumhverfisrWherraeinsogfrumvarpiW,efaWlgumverWur,munaW ( Wruleytigera.EkkiverWursWaWvandamleigiaWfylgjaslkufyrirkomulagiYarsemr  skurWarnefndinersjlfstWstrfumsnum,sbr.2.mgr.14.gr.upplUsingalaga,nr.50/1996.     02.mgr.15.gr.frumvarpsinserrttaWaWummeWferWmlagildikvWi14.!19.gr.upp  X lUsingalaga. T #    Um16.gr.    s  GreininYarfnastekkiskUringa.     &  Um17.gr. K  ct  0greininniermltfyrirumgildistkuoglagaskil.'Kot     02.mgr.erulagaskilinkveWinmeWsamahttioggertvar2.mgr.24.gr.upplUsinga   laga,nr.50/1996. {    &  Um18.gr. B u  0greininnikomaframkvWisembreytaWrumlgum.'Bu     01.tlul.ermltfyrirumaWbttverWiviWupplUsingalgheimildtilaWtakmarkaaWgang  aWupplUsingumumumhverfisml.LagtertilaWviW6.gr.upplUsingalagabtistnUrtluliWur r YarsemtekiWverWiafskariWumaWrtturalmenningstakiekkitilaWgangsaWupplUsingum n= umumhverfismlefbirtingYeirrageturhaftalvarleghrifverndYesshlutaumhverfisins 9 semslkarupplUsingarvarWa,t.d.heimkynnifgtrategundalfvera.kvWiWerbyggth  liW2.mgr.4.gr.tilskipunar2003/4/EB.grundvellikvWisinsert.d.heimiltaWundan  YiggjaupplUsingarumvarpstWvarfgtrafuglaefhttaertalinaWupplUsingarnarverWi i notaWartillgbrota,svosem;lgmtrareggjatku.JafnframterlagttilaWviW8.gr.upplUs e4 ingalagabtistnUmlsgreinYarsemYessartakmarkanirfalliniWurYegarekkierlengur 0 stWatilaWtlaaWmiWlunupplUsingagetihaftskaWleghrifumhverfiW.    02.tlul.greinarinnarerlagttilaW30.gr.laganr.88/1997,umfjrreiWurrkisins,verWi  breyttYannigaWkvWiWvsiekkitileldrilagaumefniWheldurtilnUrralagasemmlter `  fyrirumfrumvarpiYessu. \+!   03.tlul.erlgWtilbreytinglgumnr.66/1985,umXj;Wskjalasafn0slands.MarkmiW '" frumvarpsinseraWkvWilagannatakieinnigtilupplUsingaumumhverfismlsemeru # vrslumsafnsins.  $   04.tlul.erlgWtilbreytinghfundalgum,nr.73/1972.MeW5.tlul.25.gr.upplUs !W% ingalagavartekiWhfundalgkvWiumaWfyrirmlilagannaumhfundaverndgirWiekki S""& fyriraWupplUsingarsultnart,hvortheldursamkvmtupplUsingalgumeWaWrum #' lgum,t.d.stj;rnsUslulgum.HinsvegarvarskUrttekiWframaWYeimsemfengiaWgangaW #( upplUsingunumvri;heimiltaWhagnUtasrYrYannigaWYaWfribgaviWalmenn $ ) fyrirmlihfundalagaumrtthfundayfirverkumsnum. %N!*   XegarlginvorusettvorugildandilagareglurumupplUsingarttalmenntYannigrgarWi J&"+ gerWaraWYrveittueinvrWunguaWgangaWupplUsingumtilteknummlumenekkiaWgang '", aWskrmeWagagnagrunnum.FrYessuvarY;sundantekningaW9.gr.Ygildandilaganr. '#- 121/1989,umskrninguogmeWferWpers;nuupplUsinga,sbr.n18.gr.laganr.77/2000,um 1 pers;nuverndogmeWferWpers;nuupplUsinga,veittihinumskrWasamkvmtframangreind  umlgumaWgangaWupplUsingumumhannsjlfanskrmoggagnagrunnumY;ttfrYv  vrukveWnarundantekningar.XarsemsaWgangsrtturveitiralmenntaWeinsaWgangaW a upplUsingumumhinnskrWaenhvorkiaWskrmngagnagrunnumheildnheldurheimild ], tilYessaWafritaYheildeWaaWst;rumhluta,skerWirsaWgangsrtturyfirleittekkilg ( varinnhfundartt,endatekurhfundartturekkitilupplUsingaumstaWreyndir.    XarsemfrumvarpYettahefurYrbreytingarfrmeWsraWaWgangurverWurekkiaWeins   veitturaWupplUsingumumumhverfisml,semfinnamstj;rnsUslumlumogWrummlum,  X heldureinnigskrmoggagnagrunnumverWurekkihjYvkomistaWbreytakvWi22.gr. T #  ahfundalgumYannigaWtekiWsafskariWumaWkvWiWtakmarkistviWupplUsingar    mlum(n.dokumentinnsyn),lktoggerter27.gr.norskuhfundalaganna.AWWrumkosti    skerWistverulegahfundarverndgagnagrunnaskv.3.mgr.6.gr.hfundarlaga,sbr.1.gr.laga   nr.60/2000og50.gr.hfundalaga,sbr.10.gr.laganr.60/2000,varWiefnigagnagrunnsins O  upplUsingarumumhverfisml.BreytinginereinnignauWsynlegtilaWstj;rnvldgetivirt K  Yj;WrttarlegarskuldbindingarsnarsviWihfundarttar,svosemtilskipun96/9/EBum   lgverndungagnagrunna.     RttYykirlokamlsliWkvWisinsaWtakaafskariWumaWfyrirmlihfundalagaumhf {  undarverndgirWiekkifyriraWganghinsskrWaaWupplUsingumumhannsjlfangrundvelli wF 18.gr.lagaumpers;nuverndogmeWferWpers;nuupplUsinga.kvWiWfelursrmjg B ;verulegatakmrkun&  hfundarttiYarsemsjaldanreynirhannYegarveittureraWgangur   aWpers;nuupplUsingum.'   &  FylgiskjalI.  q@Au?) dE> A^q@      DmiumsrkvWilagaumYagnarskyldu.  e4 `   Lgnr.9/1940,umheimildfyrirrkisstj;rninatilaWbanna  aWveitaupplUsingarumferWirskipa.   ō  1.gr. `    Rkisstj;rningetur,erhntelurnauWsynlegtvegnayfirvofandieWayfirstandandi;friWar \+! eWahliWstWsstands,fyrirskipaW,aWenginnmegiltaneittuppiviW;viWkomandimennum '" ferWirslenskraeWaerlendraskipa.' #   Nnotarrkisstj;rninheimildY,semhennierveittlgumYessum,ogtakaYbann  $ fyrirmlihennartilallraupplUsingaumburtfrskipsrhfn,umferWYessfreinnihfntil !W% annarrar,umYaWhvarskipiWerstatthverjumtma,umkvrWunarstaWYessogkomuhfn S""& ferWeWaaWlokinniferW,svoogtilallraupplUsingaumfarmskipsogfarYega. #'   2.gr. $ )   Rkisstj;rninnierheimiltaWgeraallarYrrWstafanir,semhenniYykirYurfa,tilYessaW %N!* bannfyrirmliYau,semumrWir1.gr.,komiaWhaldi,YarmeWalaWltastWvasmskeyti J&"+ umferWirskipa,efYurfaYykir. '",  '#-    Almennhegningarlg,nr.19/1940.  1   91.gr.,sbr.23.gr.laganr.82/1998.    Hver,semkunngerir,skUrirfreWalturannanhttuppiviW;viWkomandimennleyni  legasamninga,rWagerWireWalyktanirrkisinsummlefni,semheillYesseWarttindigagn a vartWrumrkjumeruundirkomin,eWahafamikilvgafjrhagsYUWingueWaviWskiptafyrir ], slenskuYj;Winagagnvarttlndum,skalstafangelsialltaW16rum. (   Smurefsinguskalhverssta,semfalsar,;nUtireWakemurundanskjalieWaWrum  munum,semheillrkisinseWarttindigagnvartWrumrkjumeruundirkomin.     Smurefsinguskalennfremurhverssta,semfaliWhefurveriWhendurafslenska  X rkinuaWsemjaeWageratumeitthvaWviWannaWrki,efhannberfyrirborWhagslenska T #  rkisinsYeimerindrekstri.      HafiverknaWurs,sem1.og2.mlsgreinhrundangetur,veriWframinnafgleysi,    skalrefsaW&  meWfangelsialltaW3rum,eWasektum,efsrstakarmlsbturerufyrirhendi.'      115.gr.,sbr.38gr.laganr.82/1998. K    Hver,semopinberlegaskUrirheimildarlausteWavsvitandirangtfrYv,semframhefur   fariWviWkosningarYrogatkvWagreiWslur,sem102.gr.getur,eWaYv,semgersthefur   fundumeWastarfiopinberrasamkomna,nefnda,stj;rnvaldaeWad;mst;la,skalstasektum {  eWafangelsialltaW6mnuWum. wF   230.gr.,sbr.122gr.laganr.82/1998.     EfmaWur,semhefureWahafthefurmeWhndumstarf,semopinberaskipun,leyfieWa  viWurkenninguYarftilaWrkja,segirfreinhverjumeinkamlefnum,semleynteigaaWfara r oghannhefurfengiWvitneskjuumstarfisnu,YvarWarYaWsektumeWafangelsialltaW1 n= ri.SmurefsinguvarWareinnig&  samskonarverknaWurYeirramanna,semaWstoWaWhafa 9 ofangreindamennstarfiYeirra.'9    Lgnr.64/1965,umranns;knirYguatvinnuveganna.  i g  63.gr.,sbr.1.gr.laganr.107/1974. e4 ٞ  EkkierheimiltaWveitaupplUsingarumranns;knir,semkostaWareruafeinstaklingi,flagi 0 eWastofnun,nemameWsamYykkihennar.EfYagnarskyldaerbrotin,varWarYaWbyrgWeftir  kvWumalmennrahegningarlagaumopinberastarfsmennogskaWab;taskyldu.     Hjkrunarlg,nr.8/1974.  \+!   6.gr.,sbr.2.gr.laganr.32/1975. '"   HjkrunarfrWingumerskyltaWgtafyllstuYagmlskuumlleinkaml,erYeirfvit # neskjuumstarfisnu,nemalgbj;WiannaW,oghelstYagnarskyldan,Y;ttYeirltiafstarfi.  $   SkyldatilYessaWberavitnifyrirrttiertakmrkuWsamrmiviWYettaogkvWirttar !W% farslagaumvitnaskylduembttisogsUslunarmannaogsrkvWislkralagaumlkna. S""&    Lgnr.25/1975,umrWgjfogfrWsluvarWandikynlfogbarneignir #( ogumf;stureyWingarog;frj;semisaWgerWir.  $ ) _  27.gr. %N!* 3  AllirYeir,semstarfaeinneWaannanhttaWframkvmdlagaYessara,erubundnir J&"+ Yagnarskylduumllpers;nulegmlefni,semYeirYvsambandikunnaaWfvitneskjuum. '",  '#-    & a Lgnr.35/1978,umlyfjafrWinga.  1   12.gr.    LyfjafrWingar,aWstoWarlyfjafrWingar'a1oglyfsalarerubundnirYagnarskylduaWviWlagWri  byrgWsamkvmt136.gr.almennrahegningarlaga,nr.19/1940,umallavitneskjueWagrun a umsjkd;maeWannureinkaml,semYeirkunnaaWWlaststarfi.XeirskuluY;skUraland ], lkniogLyfjaeftirlitirkisinseWaWruyfirvaldifrvitneskjusinni,eftlam,aWeinstak ( lingseWaalmannaheillkrefjist.XeimberskyldatilaWtjsigfyrird;misamkvmtkvWum  gildandilaga.EflyfjafrWingureWaaWstoWarlyfjafrWingurstarfarvegumlyfsalaeWafor   stWumanns,sbr.9.gr.,skalhannskUralyfsalanumeWaforstWumanninumfrvitneskju  X sinni,enhannsWantilkynnalandlkni,lyfjaeftirlitieWaWrumyfirvldum. T #    kvWi1.mgr.umYagnarskyldutakaogtillyfjatkna,meinatkna,ritaraogannarra    samstarfsmannalyfjafrWinga,aWstoWarlyfjafrWingaeWalyfsala,ervegnastarfasinnakunna    aWWlastsmuvitneskjuumsjkd;maogeinkamlmanna.      Tollalg,nr.55/1987.  K  ~  141.gr.   ȫ  TollstarfsmnnumerbannaW,aWviWlagribyrgWsamkvmtkvWumalmennrahegn   ingarlagaumbrotopinberustarfi,aWskUra;viWkomandiaWilumfrYvsemYeirkomastaW {  starfisnuumverslunarhagieinstakramannaogfyrirtkja,YarmeWtalinhverskonar wF vitneskjasemrWamafsamritumafsluogvrureikningumsemtollyfirvldhaldaeftir. B & ,   Lgnr.50/1988,umvirWisaukaskatt.     44.gr.,sbr.13.gr.laganr.119/1989og2.gr.laganr.51/2002. r X  Skattogtollyfirvldum,starfsmnnumYeirraogerindrekumerbannaW,aWviWlagri n= byrgWeftirkvWumalmennrahegningarlaga',umopinberastarfsmenn,aWskUra;viWkom 9 andimnnumfrYverYeirkomastaWstarfisnuumviWskiptieinstakramannaogfyrir  tkja.XagnarskyldanhelstY;aWstarfsmennYessirltiafstarfisnu.    XrttfyrirkvWi1.mgr.skuluskattogtollyfirvldveitaHagstofu0slandsupplUsingar i ervarWaskUrslugerWhennar. e4    Lknalg,nr.53/1988.     15.gr.  б  LkniberaWgtafyllstuYagmlskuoghindraYaWaW;viWkomandifiupplUsingarum `  sjkd;maognnureinkamlerhannkannaWkomastaWsemlknir. \+!   Xettagildirekkibj;WilgannaWeWasrkstuddstWatilYessaWrjfaYagnarskyldu '" vegnabrUnnarnauWsynjar. #   SamYykkisjklings,semorWinner16ra,leysirlkniundanYagnarskyldu.AWWrum  $ kostiYarfsamYykkiforrWamanna. !W%   LknirverWurekkileiddurframsemvitnieinkamlumgegnviljasjklingsnematla S""& megiaWrslitmlsinsveltivitnisburWihanseWamliWsmikilvgtfyrirmlsaWilaeWa #' Yj;WflagiW,hvorttveggjaaWmatid;mara.0slkumtilvikumberlkniaWskUrafrllusem #( hannveitogteluraWhugsanlegagetihafthrifmliW.SlkurvitnisburWurskalfarafram $ ) fyrirluktumdyrum. %N!*   LknirgeturYrttfyrirkvWiYessarargreinarveittWrumheilbrigWisstttumupplUsingar J&"+ sumaWrWaranns;knirogmeWferWsjklinga. '",   SamaYagnarskyldagildirfyriraWrarheilbrigWisstttirogaWrasemvinnameWlkni. '#-   XagnarskyldafellurekkiniWurviWltsjklings.MlirkarstWurmeWYvgeturlknir 1 ltiWtupplUsingarmeWhliWsj;nafviljahinsltnaoghagsmunumviWkomandi.Slknir  vafageturhannboriWmliWundirlandlkni.     Lgnr.63/1989,umHagYj;nustulandbnaWarins.  ], f  9.gr. ( ҹ  Stj;rnogstarfsmnnumHagYj;nustulandbnaWarins,svoogstarfsmnnumYeirrab;k  haldsstofasemsjumuppgjrbreikninga,erbannaWaWviWlagWribyrgWeftirkvWum   almennrahegningarlagaumembttisogsUslunarmennaWskUra;viWkomandiaWilumfrYv  X erYeirkomastaWskumstarfasnsumefnahag,tekjureWagjldeinstakramannaeWastofn T #  ana.&  SkuluYeirtWgtaYessaWfarameWupplUsingarogggnfrbndumsemtrnaWar    ml.'        Lgnr.40/1991,umflagsYj;nustusveitarflaga.  O  Ƽ  60.gr.,sbr.13.gr.laganr.34/1997. K  1  FulltrarflagsmlanefndumogstarfsmennskuluvarWveitamlsggn,ervarWapers;nu   legahagieinstaklinga,meWtryggilegumhttiYannigaW;viWkomandifiYarekkiaWgang.   HafiYeirkynnsteinkamlumskj;lstWingastarfierYeim;heimiltaWrWaYaumlviW {  ;viWkomandiaWilanemaaWfengnusamYykkiskj;lstWingseWaforrWamannahans. wF & ,   Lgnr.21/1992,umLnasj;Wslenskranmsmanna.      14.gr.    Umskjendurumlnskulultafylgjaums;knsinniallarYrupplUsingarsemsj;Wstj;rn r telurmliskiptaviWkvrWunumveitingunmslns.',  n=   Umskjendurskulutilgreinalnsums;knhvortYeir;skieftirfullulnisamkvmt 9 reglumsj;WsinseWalgrifjrhW.    Innlendumsk;lum,semlgYessitakatil,erskyltaWltaLnsj;WitnauWsylegaaWstoW  viWframkvmdlaganna,YarmeWalupplUsingarumframvindunmsumskjenda. i   Skattstj;rumerskyltaWltaLnasj;WitupplUsingarsemnauWsynlegareruviWfram e4 kvmdlagaYessara. 0   MeWeinstaklingsbundnarupplUsingar,semLnasj;WierultnartsamkvmtYessari  grein,skalfariWmeWsemtrnaWarml.    Lgnr.30/1992,umyfirskattanefnd.  \+! q  19.gr. '"   StarfsmnnumyfirskattanefndarerbannaWaWviWlagWribyrgWeftirkvWumalmennra # hegningarlagaumbrotopinberustarfiaWskUra;viWkomandiaWilumfrYvsemYeirkomast  $ aWstarfisnuogleyntaWfara,YarmeWalumtekjurogefnahagskattaWila.Xagnarskylda !W% helstY;ttltiWsafstarfi.Hafi;viWkomandiaWililagaheimildtilaWkrefjayfirskattanefnd S""& ofangreindraupplUsingaskalsamaYagnarskyldahvlaYeimsemfrslkarupplUsingar #' nemarkariYagnarskyldahvlihonumaWlgum. #(    Lgnr.87/1992,umgjaldeyrisml.  %N!*   15.gr. J&"+ <  XeirsemannastframkvmdYessaralagaerubundirYagnarskylduumhagieinstakraviW '", skiptamannaognnuratriWisemYeirfvitneskjuumstarfisnuogleyntskulufarasam '#- kvmtlgumeWaeWlimlsins,nemad;marirskurWiaWupplUsingarsskyltaWveitafyrir 1 d;mieWalgreglueWaskyldastilaWveitaupplUsingarlgumsamkvmt.Xagnarskyldan  helstY;ttltiWsafstarfi.    Samkeppnislg,nr.8/1993.  ],   27.gr. (   :heimilteratvinnustarfsemierlgYessitakatilaWaflasreWareynaaWaflasrmeW  ;tilhlUWilegumhttiupplUsingaumeWaumrWayfiratvinnuleyndarmlumstarfseminnar.     SsemfengiWhefurvitneskjuumeWaumrWyfiratvinnuleyndarmlumrttmtanhtt  X starfisnufyrirannaneWaflagiviWannan,sbr.1.mgr.,mekkinheimildarveitaupplUs T #  ingarum&  eWahagnUtasrslkleyndarml.BannYettagildirYrjrfrYvaWstarfierlokiW    eWasamningislitiW.' G      XeimsemvegnastarfssnseWastWuaWWruleytihefurveriWtraWfyriruppdrttum,lUs   ingu,uppskriftum,lknumeWaYesshttarer;heimiltaWhagnUtasreWaveitaWrumafnot O  afslkunsrstakrarheimildar. K    NhefurupplUsingaumeWaumrWayfiratvinnuleyndarmliveriWaflaWYannhttaW   brotiWhefurveriWgegnkvWum1.!3.mgr.ogerYYeimsembrotlegurereWaYeimsem   fengiWhafaupplUsingarfrhonum;heimiltaWfrasrYaWnyt. {    &  Lgnr.4/1995,umtekjustofnasveitarflaga.  B   3.mgr.25.gr.   K  Xeimsemsveitarstj;rnfeluraWannaststrfYessierbannaW,aWviWlagWribyrgWeftir  kvWumalmennrahegningarlagaumbrotopinberustarfi,aWskUra;viWkomandimnnum r frYverYeirkomastaWstrfumsnumogvarWarhagiskattaWila.'B n=    Lgnr.66/1995,umgrunnsk;la.     2.mgr.45.gr.  m  :heimilteraWveitaupplUsingarumvitnisburWieinstakranemendaWrumenYeimsjlfum i ogforrWamnnumYeirranemanauWsynberitilvegnaflutningsnemendamillisk;la.X;skal e4 heimiltaWveitafrWsluyfirvldumYessarupplUsingarogWrumvegnafrWilegraranns;kna 0 endaskrafistfullrarYagnarskyldu.     Lgnr.93/1995,ummatvli.  `  }  2.mgr.24.gr. \+!   EftirlitsaWilarerubundnirYagnarskylduumatriWiervarWaframleiWsluogverslunarleynd '" erYeirkunnaaWkomastaWviWleyfisveitingar,sbr.VIII.kafla,ogframkvmdeftirlits. #   Lgnr.134/1995,umryggivruogopinberamarkaWsgslu.  !W%   26.gr.,sbr.17.gr.laganr.68/2004. S""&   StarfsmennskoWunarstofuogtilnefndraaWila,Lggildingarstofuogeftirlitsstj;rnvaldaeru #' bundnirYagnarskylduumatriWierviWskiptaleyndhvliryfirogframkomaviWranns;knog #( meWferWmls. $ )   %N!*   &   Lgnr.12/1997,umatvinnuleysistryggingar.  1 (  26.gr.    Skattstj;rum,Tryggingastofnunrkisins,InnheimtustofnunsveitarflagaoghlutaWeigandi  lfeyrissj;WumerskyltaWltaAtvinnuleysistryggingasj;WiogthlutunarnefndumtupplUs a ingarsemnauWsynlegareruviWframkvmdlagaYessara.'14 ],   MeWeinstaklingsbundnarupplUsingar,semAtvinnuleysistryggingasj;Wierultnart ( samkvmtYessarigrein,skalfariWsemtrnaWarml.    Lgnr.13/1997,umvinnumarkaWsaWgerWir.   X   1.mgr.18.gr. T #    AllarupplUsingar,semsvWisvinnumiWlunfrstarfisnu,hvortsemYrsnertaeinkaml    eWaviWskiptahagsmuni,skuluveratrnaWarmlvinnumiWlunarogYesserupplUsingarveitir    aWWruleytienYvsemsnertirbeintengslviWmiWlunvinnuogstarfsrWningar.      Lgnr.7/1998,umhollustuhttiogmengunarvarnir.  K  E  1mgr.16.gr.     XeirsemstarfasamkvmtlgumYessumerubundnirYagnarskylduumatriWiervarWa   framleiWsluogverslunarleynd.SamagildirumatriWisemYeirfvitneskjuumogleyntskulu {  farasamkvmtlgumeWaeWlimls. wF    & , Lgnr.55/1998,ummeWferW,vinnsluogdreifingusjvarafurWa.    )  1.mgr.17.gr.    Forsvarsmnnumstarfsogvinnsluleyfishafa,sbr.14.gr.,erskyltaWveitaFiskistofuog r samningsbundinni', 5skoWunarstofuallarYrupplUsingarogYaWstoWsemnauWsynlegerviW n= framkvmdeftirlitsogskoWunar,YarmeWtalinnaWgangaWhverjumYeimstaWYarsem 9 sjvarafurWireruunnareWageymdar.&  FiskistofaogskoWunarstofurfarameWupplUsingarYr  semleynteigaaWfarasemtrnaWarml.'   &    Lgnr.87/1998,umopinberteftirlitmeWfjrmlastarfsemi.  e4 |  13.gr.,sbr.6.gr.laganr.11/2000. 0 Xagnarskylda.    Stj;rn,forstj;riogstarfsmennFjrmlaeftirlitsinserubundnirYagnarskyldu.Xeirmega  ekkiaWviWlagWribyrgWsamkvmt'epkvWumalmennrahegningarlagaumopinberastarfs `  mennskUra;viWkomandiaWilumfrYverYeirkomastaWstarfisnuogleyntaWfaraum \+! starfsemiFjrmlaeftirlitsins,viWskiptiogrekstureftirlitsskyldraaWila,tengdraaWilaeWa '" annarra,nemad;marirskurWiaWupplUsingarsskyltaWveitafyrird;mieWalgreglueWa # skyldasaWveitaupplUsingarlgumsamkvmt.Samagildirumlgmenn,endurskoWendur,  $ tryggingastrWfrWingaogsrfrWingasemstarfafyrireWavegumFjrmlaeftirlitsins. !W% XagnarskyldanhelstY;ttltiWsafstarfioger;heimiltaWnUtaatvinnuskyniupplUsingar S""& sembundnareruYagnarskyldu. #'   UpplUsingarsemhWareruYagnarskyldusamkvmtlgumsemgildaumeftirlitsskylda #( aWilaeruhWarsambrilegriYagnarskylduYegarYrhafaveriWafhentarFjrmlaeftirlitinu. $ )   UpplUsingarskv.1.mgr.mveitasamandregnuformiYannigaWeinstakireftirlitsskyldir %N!* aWilarsuekkiauWkenndir. J&"+   XegareftirlitsskylduraWiliergjaldYrotaeWaYvinguWslitfaraframerheimiltviWrekstur '", einkamlaaWupplUsaumatriWisemYagnarskyldagildirannarsumskv.1.mgr.Xagnar '#- skyldangildirY;umupplUsingarsemvarWaYriWjaaWilasemhlutaWbjrgunaraWgerWum 1 vegnaeftirlitsskyldsaWila.    OpinberumfjllunafhlfuYessaWilasemYagnarskyldunniertlaWaWverndaumtrn  aWarupplUsingarveitirstarfsmnnumFjrmlaeftirlitsinseWasrfrWingumsemstarfaeWa a starfaWhafavegumYessekkiheimildtilaWltaafhenditrnaWarupplUsingar. ],    Lgnr.68/2000,umranns;knsj;slysa.     3.mgr.3.gr.,sbr.1.gr.laganr.57/2003.     Ranns;knarnefndsj;slysa,starfsliWhennarogaWrirsemstarfaYgunefndarinnarskulu  X virWaYagnarskylduumatviksemYeimverWakunnvegnastarfafyrirnefndina.TekurYetta T #  tilhverskonarupplUsingaumeinkahagimannaogannarraupplUsingasemleynteigaaWfara    vegnalgmtraeinkaogalmannahagsmuna.XagnarskyldahelstY;ttltiWsafstarfi.Um    aWgangaWranns;knarggnumfersamkvmtkvWum13.gr.     Lgnr.36/2001,umSeWlabanka0slands.  K    35.gr.   +  BankarWsmenn,bankastj;rarogaWrirstarfsmennSeWlabanka0slandserubundnirYagnar   skylduumalltYaWsemvarWarhagiviWskiptamannabankansogmlefnibankanssjlfs,svo {  ogumnnuratriWisemYeirfvitneskjuumstarfisnuogleyntskulufarasamkvmtlgum wF eWaeWlimls,nemad;marirskurWiaWupplUsingarsskyltaWveitafyrird;mieWatillg B reglueWaskyltsaWveitaupplUsingarlgumsamkvmt.XagnarskyldanhelstY;ttltiWs   afstarfi.    BankarWsmnnum,bankastj;rumogWrumstarfsmnnumSeWlabankanser;heimiltaW r nUtasrtrnaWarupplUsingar,semYeirkomastyfirvegnastarfssnsbankanum,Yeimtil n= gangiaWhagnasteWaforWastfjrhagslegttj;nviWskiptum. 9   XrttfyrirkvWi1.mgr.erSeWlabankanumheimiltaWeigagagnkvmupplUsingaskipti  viWopinberaaWilaerlendisumatriWisem&  lgYessitakatilaWYvtilskilduaWssem;skar  upplUsingashWursamsvarandiYagnarskyldu.'% i   &  SeWlabanki0slandsskalveitaFjrmlaeftirlitinuallarupplUsingarsembankinnbUryfirog e4 nUtastkunnastarfsemiFjrmlaeftirlitsins.'eUpplUsingarsemveittarerusamkvmtYessari 0 greineruhWarYagnarskyldusamkvmtlgumYessumoglgumumopinberteftirlitmeW  fjrmlastarfsemi.SeWlabankinnogFjrmlaeftirlitiWskulugerameWsrsamstarfssamning  Yarsemm.a.erkveWiWnnarumsamskiptistofnananna. `    & , Barnaverndarlg,nr.80/2002.  '" L  8.mgr.4.gr. #   AllirYeirsemvinnaaWbarnaverndskulugtafyllstatrnaWarumhagibarna,foreldraog  $ annarrasemYeirhafaafskiptiaf.','[ !W%   Raforkulg,nr.65/2003.  #'   29.gr. #( Xagnarskylda. $ )    StarfsmennstofnanasemannasteftirlitgrundvellilagaYessaraerubundnirYagnar %N!* skyldu.XeirmegaekkiaWviWlagWribyrgWsamkvmtkvWumalmennrahegningarlagaum J&"+ brotopinberustarfiskUra;viWkomandifrYvsemYeirkomastaWstarfisnuogleynt '", aWfaraumviWskiptiogreksturaWilasemYeirhafaeftirlitmeW.SamagildirumsrfrWinga '#- semstarfavegumstofnanannaeWaaWraYsemsinnaeftirlitifyrirYr,svosemstarfsmenn 1 faggiltraskoWunarstofa.    Lgnr.69/2003,umP;stogfjarskiptastofnun.  a   8.gr. ], XagnarskyldaogsamskiptiviWeftirlitsstj;rnvld. (   StarfsmennP;stogfjarskiptastofnunarerubundnirYagnarskyldu.XeirmegaekkiaWviW  lagWribyrgWskUra;viWkomandifrYvsemYeirkomastaWstarfisnuogleyntaWfara   umviWskiptiogreksturaWilasemYeirhafaeftirlitmeW.SamagildirumendurskoWendurog  X aWrasrfrWingasemstarfavegumstofnunarinnar.XagnarskyldahelstY;ttltiWsaf T #  strfum.      MeWggnogaWrarupplUsingar,t.d.aWYvervarWarviWskiptahagsmunisemstofnunin    aflarviWeftirliteWaafWrumstWum,skalfarasemtrnaWarml.     P;stogfjarskiptastofnunerheimiltaWbirtatlfrWilegarupplUsingarummagnfjarskipta O  ogp;stsogskulufjarskiptafyrirtkiogp;strekendurltastofnuninnitslkarupplUsingar. K    XrttfyrirlagakvWiumYagnarskyldumveitaeftirlitsstj;rnvldumaWildarrkjum   Evr;pskaefnahagssvWisinsogAlYj;WaviWskiptastofnuninniupplUsingarsYaWliWurannaW   hvortsamstarfirkjannaumeftirlitmeWstarfsemieftirlitsskyldraaWilaeWaviWrlausnein {  stakramlaogslkupplUsingagjfernauWsynlegtilaWunntsaWframfylgjalgmltueftir wF liti.kvWiYessararmlsgreinargildaeinnigumskiptiupplUsingumviWeftirlitsstj;rnvld B hrlandi.P;stogfjarskiptastofnunerYvaWeinsheimiltaWveitaeftirlitsstj;rnvldumupp   lUsingarsamkvmtYessarimlsgreinaWssemupplUsingarnarfrshWursamskonar  Yagnarskyldu. r   XagnarskyldasamkvmtlgumYessumskalekkiveraYvtilfyrirstWuaWP;stogfjar n= skiptastofnungefifulltrumEftirlitsstofnunarEFTAsemfjallaump;stogfjarskiptaml 9 allarupplUsingarsemerunauWsynlegarviWframkvmdsamningsinsumEvr;pskaefnahags  svWiW.    &  P;stogfjarskiptastofnunerheimiltaWskiptastupplUsingumviWsambrilegarstofnanir i innanEvr;pskaefnahagssvWisins'ogsamningsrkjaAlYj;WaviWskiptastofnunarinnaraWYv e4 markiaWekkisumtrnaWarupplUsingaraWrWa. 0   P;stogfjarskiptastofnungeturstarfisnukrafistupplUsingaoggagnafrWrum  stj;rnvldum,YarmeWalfrskattyfirvldumogtollyfirvldum,;hWYagnarskylduYeirra.    Lgnr.81/2003,umfjarskipti.  \+!    47.gr. '" ryggiogYagnarskylda. # ]   FjarskiptafyrirtkisemveitaalmennafjarskiptaYj;nustuskulugeraviWeigandirWstafanir  $ tilYessaWtryggjaryggiYj;nustunnarsamrWiviWrekstraraWilafjarskiptanetaefviW.Ef !W% srstkhttaeraWleyndfjarskiptatilteknunetiverWirofinskalYj;nustuveitandinn S""& upplUsaskrifendurumhttuna. #'   llumsemstarfaviWfjarskiptavirki,hvortsemumeraWrWastarfsmennfjarskiptafyrir #( tkjaeWaaWra,erskylt,bWimeWanYeirgegnastarfiogeftiraWYeirhafaltiWafYv,aW $ ) haldaleyndufyrir;viWkomandiaWilumlluYvsemumfjarskiptavirkinfer,hvortsemum %N!* eraWrWaefniskeytaeWasamtalaeWahvortfjarskiptihafattsrstaWogmillihverra. J&"+   Ekkimnundangenginsd;msrskurWarheimila;viWkomandiaWilumaWsjskeyti,nnur '", skjleWaannlaumsendingarsemumfjarskiptavirkinfaraeWahlustafjarskiptasamtleWa '#- hlj;WritaYau.UmaWganglgregluaWupplUsingumumfjarskiptiskalfarasamkvmtlgum 1 ummeWferWopinberramla.    EnginnsemstarfarviWfjarskiptavirki,neteWaYj;nustumskj;taundanskeytum,ggn  um,myndumeWaWrummerkjumsemafhenterutilfjarskiptaflutningseWaliWsinnaWrum a viWYesskonarathfi. ],   Ssemfyrirtilviljun,mistkeWansrstakrarheimildartekurviWsmskeytum,myndum ( eWaWrumfjarskiptamerkjumogtknumeWahlustarsmtlmekkiskrneittslkthjsr  eWanotfrasrYaWnokkurnhtt.JafnframtberhonumaWtilkynnasendandaaWupplUsingar   hafiranglegaboristsr.SkylteraWgtafyllstatrnaWarslkumtilfellum.  X   Lgnr.83/2003,umGreiningarogrWgjafarstWrkisins.     q  7.gr.      Starfsf;lkiGreiningarogrWgjafarstWvarrkisinsberaWgtaYagnarskylduumatviker   varWalgmtaeinkahagsmuniskj;lstWingastofnunarinnareWaaWstandendaYeirrasemYv O  verWakunnstarfi.XagnarskyldanhelstY;ttltiWsafstarfi. K    UmtrnaW,Yagnarskyldu,varWveislupers;nuupplUsinga,upplUsingagjfogafhendingu   gagnaferaWWruleytieftirkvWumlgumumrttindisjklingaoglgumumheilbrigWis   starfsmenn.UmupplUsingaskylduogafhendingugagnaferjafnframteftirbarnalgumog {  barnaverndarlgum. wF   Lgnr.90/2003,umtekjuskattogeignarskatt.    *  117.gr.    Skattstj;rum,umboWsmnnumskattstj;ra,rkisskattstj;ra,skattranns;knarstj;rarkisins r ogyfirskattanefnderbannaW,aWviWlagWribyrgWeftirkvWumalmennrahegningarlagaum n= brotopinberustarfi,aWskUra;viWkomandimnnumfrYverYeirkomastaWsUslansinni 9 umtekjurogefnahagskattaWila.HiWsamagildirumYerveitaYessumaWilumaWstoWviW  starfYeirra&  eWaannanhttfjallaumskattframtl.XagnarskyldanhelstY;ttmennYessirlti  afstrfum.' i   XrttfyrirkvWi1.mgr.skuluskattyfirvldgefaHagstofu0slandsskUrslur,Yvformi e4 erHagstofa0slandskveWur,umframtaldartekjurogeignir,lagWaskattaognnuratriWier 0 varWaskUrslugerWhennar.XerskattyfirvldumheimiltaWveitagjaldeyriseftirlitiSeWlabanka  0slandsupplUsingarernauWsynlegarerutileftirlitsmeWgjaldeyrismlum,endastandikvWi  millirkjasamningaekkivegifyrirYv. `     Lgnr.27/2004,umaWildstarfsmannaaWEvr;puflgum.  '"   19.gr. # Xagnarskylda.  $ r  FulltrumsrstkusamninganefndinnieWafulltranefndinniogsrfrWingum,semeru !W% YeimtilaWstoWar,er;heimiltaWltaafhendiupplUsingarsemYeimhafaveriWveittar S""& trnaWi. #'   HiWsamagildirumfulltrastarfsmannatengslumviWupplUsingamiWlunogsamrW. #(   XessikvWfylgireinstaklingumhvarsemYeirkunnaaWveraogeinnigeftiraWumboW $ ) Yeirraskv.1.og2.mgr.erenda. %N!*   Lgnr.35/2004,umranns;knflugslysa.  '", >!  1.mgr.9.gr. '#- !  Ranns;knarnefndflugslysa,starfsliWhennarogaWrirsemstarfaYgunefndarinnarskulu 1 virWaYagnarskylduumYauatviksemYeimverWakunnvegnastarfafyrirnefndina.Tekur  YettatilhverskonarupplUsingaumeinkahagimannaogannarraupplUsingasemleynteiga  aWfaravegnalgmtraeinkaogalmannahagsmuna.XagnarskyldahelstY;ttltiWsafstarfi. a   Lgnr.50/2004,umsiglingavernd.  ( #  4.mgr.4.gr.  0$  WurenSiglingastofnun0slandsstaWfestirhttumatogverndartlunskv.3.mgr.skal   hnleitaumsagnarrkislgreglustj;ra.SiglingastofnunskalgtaYessaWkrfumumleynd  X ogvarWveisluverndartlanaogannarratrnaWarupplUsingasfullngt.Siglingastofnun T #  annastllsamskiptiviWAlYj;Wasiglingamlastofnuninaumsiglingavernd,Y.m.t.aWsenda    lgboWnartilkynningaro.s.frv.    &  FylgiskjalII.   R  Au?) dE> A^ R     FjrmlarWuneyti, wF fjrlagaskrifstofa: B '&  UmsgnumfrumvarptillagaumupplUsingarttumumhverfisml.      0frumvarpinuerlagttilaWstj;rnvldumverWiskyltaWveitaalmenningiaWgangaWupp r lUsingumumumhverfismlmeWkveWnumtakmrkunumY;.MiWaWerviWaWaWgangurs n= veitturaWupplUsingumYvformisemYreru.:skiaWilieftirafritiafskjlumskalhann 9 greiWafyrirlj;srituneWaafritungagnasamkvmtgjaldskrsemumhverfisrWherraseturog  ergertrWfyriraWgjaldiWstandiundirkostnaWinum.MiWaWviWframangreindarforsendurtel  urfjrmlarWuneytiWaWtekjurfyrirlj;sritunogafritungagnasemrennarkissj;Wmuni i standaundirtgjldumvegnaYess. e4