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W#   HeimilteraWkveWareglum,sbr.1.mgr.,aWvkjamegifrskilyrWumlagaYessaraum J "$ upphaf_lfeyristku_,endateljistYaWnauWsynlegtviWsamhfingurttindasamkvmtsam !% komulaginu.MeWsamahttimkveWaaWupphWellilfeyrislkkisvoaWekkiaukist !& _heildarskuldbindingar_Ԁsj;WsinsYegarrkisstarfsmaWurveluraWhefjatkuellilfeyrisfyrren "' samkvmtlgumYessum. v#N(   ReiknaskaltaukinnkostnaWviWgreiWslulfeyrissemkannaWleiWaafframkvmdsam A$ ) komulagsinsogskalrkissj;WurgreiWalfeyrissj;WnumYfjrhW.  % *   BtreikningarskulubyggWirsmu_tryggingafrWilegu_ԀforsendumognotaWareruviWmat %!+ skuldbindingumsj;Wsins. &z",   greiningisemrsakanntafbeitingusamkomulagsinsverWurskotiWtilrskurWarfjr m'E#- mlarWherra. 8($. _ԇ  II.KAFLI (  Breytinglgumnr.2/1997,umLfeyrissj;WhjkrunarfrWinga,  meWsWaribreytingum.   4.gr. a   ViWlginbtistnUgreinerverWur27.gr.lagannaogorWastsvo: T,   FjrmlarWherraerheimiltaWsetjareglurumlfeyrisrttindirkisstarfsmannasemfalla  undirsamkomulagNorWurlandannafr1.jn2001umsamrmingulfeyrisrttindasam  kvmtlfeyrisreglumrkisstarfsmanna.FelamLfeyrissj;Wistarfsmannarkisinsfram   kvmdsamkomulagsins.KostnaWursemhlUstafframkvmdYessgreiWistrrkissj;Wi.  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'   0WrulagiermeWfrumvarpinulgWtillkkunviWb;tarframlagisveitarflagavegna  lfeyrisiWgjaldskennaraogsk;lastj;rnendagrunnsk;la.MeWlgumnr.66/1995,umgrunn  sk;la,voruverkefnigrunnsk;lafluttfrrkitilsveitarflaga.XettaviWb;tarframlagbyggist `  samkomulagirkisogsveitarflagumkostnaWar-ogtekjufrsluvegnaflutningsgrunn S+! sk;lans.0YvsamkomulagivarsamiWsvoumaWsveitarflginbruekkifrekaribyrgW " lfeyrisskuldbindingumvegnakennara.MeWlgumnr.167/2006,umbreytingulagakvW # umumlfeyrissj;Wi,hkkaWim;tframlagB-deildsj;Wsinsr6%8%.AW;breyttuhkkar  $ YvheildariWgjaldiWr15,5%17,5%enYaWvarekkitlunin.ErYvsbreytingsemhr !W% erlgWtilnauWsynlegtilaWkomavegfyriraWtgjldsveitarflagahkkivegnahkkaWs J""& m;tframlagsB-deildsj;Wsins. #'   03.og4.gr.frumvarpsinserulagWartilbreytingartilefniafsamkomulagiDanmerkur, #( Finnlands,0slands,NoregsogSvYj;Warumsamrmingulfeyrisrttindasamkvmtlfeyris $ ) reglumrkisstarfsmanna.SamkomulagiWvarundirritaWStokkh;lmi1.jn2001ogWlaWist v%N!* gildi1.mars2002,sbr.auglUsinguC-deildStj;rnartWindanr.38fr31.desember2001. A&"+   SamkomulagiWleysirafh;lmieldrasamkomulagDanmerkur,Finnlands,NoregsogSv  '", Yj;Warfr18.desember1973.0slandttiekkiaWildaWsamkomulaginuensamkvmtYvtti '#- rkisstarfsmaWurviWstarfslokrttaWunninlfeyrisrttindihanssambrilegustarfiWru ( norrnulandiyrWutalinmeWviWtreikninglfeyrisoglfeyririnnyrWiallurgreiddurYv  landiYarsemstarflokurWuogtakalfeyrish;fst.EkkivargertrWfyrirYvaWgreiWslur  kmufrWrumlndumYarsemrttindihfWuverWiunnin.Xettaeldrafyrirkomulagvar a ekkitaliWsamrmastreglugerWrWsins(EBE)nr.1408/71,umbeitingualmannatrygginga T, reglnagagnvartlaunYegum,sjlfstttstarfandieinstaklingumogaWstandendumYeirrasem  flytjastmilliaWildarrkja.ReglurEvr;pusambandsinsYessusviWibyggjastsj;narmiWum  umjafnrWimillilaunYegasemflytjastmillilandaogYeirrasembaviWkomandilandi,enn   fremuraWviWflutninginnglatilaunYegiekkiYeimrttindumsemhannhefurunniWsrsam  X kvmtreglumviWkomandilandsogaWlfeyrirsgreiddurtntillitstilYesshvarviWkom K #  andierbsetturinnanEvr;pusambandsins.LokserbyggtYvaWlfeyrisYegieigirttaW    lfeyrirhanssreiknaWurhlutfallslegahjhverjuogeinulandiYarsemhannhefurWlastrtt    tillfeyris(pro-rata-temporis).     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MeWfrumvarpiYessufylgjadrgaWreglumsemsettarverWanifrumvarpiWframaW wO  ganga.JafnframtfylgirfrumvarpinuSamkomulagDanmerkur,Finnlands,0slands,Noregs B  ogSvYj;Warumsamrmingulfeyrisrttindasamkvmtlfeyrisreglumrkisstarfsmannafr    1.jn2001.   @ AthugasemdirviWeinstakargreinarfrumvarpsins. nF @ Um1.gr. 9   MeWgreininnierlagttilaWnUjukvWiverWibttviW4.gr.laganr.1/1997,umLfeyris  sj;Wstarfsmannarkisins.kvWinuertlaWaWveitastj;rnLfeyrissj;Wsstarfsmannarkis  ins,meWsamYykkifjrmlarWherra,heimildtilaWveitastarfsmnnumalYj;Wastofnana,sem r 0slandaWildaWsamkvmtlgumeWafjlYj;Wlegumsamningum,rtttilaWgreiWaiWgjald e= tilB-deildarsj;WsinsstarfstmaYeirrahjviWkomandialYj;Wastofnun,endahafiYeirtt 0 aWildaWB-deildinnierYeirh;fustrferlendisoghafijafnframtfengiWlaunalaustleyfitilaW  sinnastarfinuerlendis.RkisstarfsmennhafaekkittrtttilaWhaldaframaWvinnasrrtt  indihjLfeyrissj;WistarfsmannarkisinsmeWanYeirstarfahjalYj;Wastofnunumsem0sland i aWildaW.XegarsamfelldariWgjaldagreiWslurtilsj;WsinsfallaniWurafYessumskumgetur \4 YaWkomiWniWurrttindavinnsluYeirra.YfirleitteigaviWkomandistarfsmennekkirtt ' aWildaWWrumlfeyrissj;WimeWanogjafnvelY;ttYeirgreiWisfnunarsj;WistaWinn  kemurYaWekkisamastaWniWur.Stj;rnsj;WsinserfaliWaWkveWaYauviWmiWunarlaunsem  iWgjlderugreiddafmeWhliWsj;naf6.mgr.23.gr.lagannaenalmenntergertrWfyrirYv `  aWiWgjaldverWigreittafYeimlaunumsemstarfsmaWurhafWiWurenhannh;fstrfhjal S+! Yj;WastofnunogtakiYaubreytingummeWhliWsj;naflaunakvrWunumsemgildaumrkis " starfsmenn.UmnnariaWildogframkvmdskalkveWiWsamYykktumsj;Wsins.0kvWinu # felstaWekkierumsjlfkrafarttaWrWaheldurYarfstj;rnLfeyrissj;Wsstarfsmannarkisins  $ aWheimilaogYarffjrmlarWherraaWsamYykkjaYrfjrhagsleguskuldbindingarrkisins !W% semafYessuhlj;tast.HeimildinereinnigbundinviWstarfstmaerlendis,aWviWkomandihafi J""& fengiWlaunalaustleyfi,umsaWrWaalYj;Wastofnunsem0slandaWildaWsamkvmtlgum #' eWafjlYj;Wlegumsamningum,starfsmaWurinnYarfaWhafattaWildaWB-deildinnierhann #( h;fstrferlendisognj;tiekkilfeyrisrttarhjviWkomandialYj;Wastofnun. $ ) @ Um2.gr. A&"+   MeWgreininnierlgWtillkkunviWb;tarframlagisveitarflagavegnakennaraogsk;la  '", stj;rnendagrunnsk;la.MeWlgumnr.167/2006,umbreytingulagakvWumumlfeyris '#- sj;Wi,semgengugildi1.janar2007,hkkaWim;tframlagB-deildsj;Wsinsr6%8%. ( BreytinginhefurYrafleiWingaraWm;tframlagsveitarflagavegnagrunnsk;lakennarasem  eruB-deildhkkarr15,5%17,5%.XettaviWb;tarframlagbyggistsamkomulagirkis  ogsveitarflagaumkostnaWar-ogtekjufrsluvegnaflutningsgrunnsk;lans.0Yvsamkomu a lagivarsamiWsvoumaWsveitarflginbruekkifrekaribyrgWlfeyrisskuldbindingum T, vegnakennaraogerYvYessibreytingnauWsynlegtilaWkomavegfyriraWtgjldsveitar  flagahkkivegnahkkaWsm;tframlagsB-deildsj;Wsins.  @Um3.og4.gr.  X   03.og4.gr.frumvarpsinserlagttilaWbttverWinUjukvWiviWlgnr.1/1997ogmeW K #  samsvarandihttieinnigviWlgnr.2/1997.kvWineruefnislegasamhlj;Wa.MeWYeim    erfjrmlarWherrafenginheimildtilYessaWsetjareglurfyrirmliumframkvmdnorrna    samkomulagsinsYannigaWsj;WflagigetinotiWYeirrarttindasemYaWgerirrWfyrir.Eins   ogframkemuralmennumathugasemdumstefnirsamkomulagiWaWYvaWsamhfalfeyris wO  rttindirkisstarfsmanna,Y;YannigaWrttindavinnslamiWistviWreglurhverslandsfyrir B  sig.      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