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Ќ  "i(m"  i(m'25h  b  .3  Ԉ0    aWfyrirliggigreinarg;WarupplUsingarumviWkomandifjrfestingarverkefni,YaWila #" semaWYvstanda,strWviWkomandifjrfestingarverkefnis,sbr.6.!8.tlul.3.gr.,og # upplUsingarumhvernigfjrmgnunverWurhttaW,i(m''݌ $ Ќ  "i(m"  i(m)25h  c  .3  Ԉ0    aWfyrirhugaWfjrfestingarverkefnisekkihafiWWurenundirritaWurersamningurum !W% vilnunskv.14.gr.,i(m))݌O""& Ќ  "i(m"  i(m3+25h  d  .3  Ԉ0    aWsUntsframaWveitingvilnunarsforsendaYessaWfjrfestingarverkefniWverWiaW #' veruleikahrlandi,i(m3+`+݌#( Ќ  "i(m"  i(m,25h  e  .3  Ԉ0    aWa.m.k.75%affjrfestingarkostnaWisufjrmgnuWnrkisaWstoWarogYarafsuaW $ ) lgmarki20%fjrmgnuWafeiginfYessaWilasemskirumvilnun,i(m,,݌{%N!* Ќ  "i(m"  i(mV.25h  f  .3  Ԉ0    & a aWrlegveltafyrirhugaWsfjrfestingarverkefnissa.m.k.300millj.kr.eWaaWnUfjr F&"+ festingskapia.m.k.20rsverkhjums;knaraWilaviWreksturfjrfestingarverkefnis '", fyrstutveimurrumYess,'aF&.i(mV..݌'#- Ќ  "i(m"  i(m^025h  g  .3  Ԉ0    aWfyrirliggiarWsemistreikningar,sbr.12.gr.,i(m^00݌- Ќ  "i(m"  i(mr125h  h  .3  Ԉ0    aWsUntsframaWfyrirhuguWfjrfestingssamrmiviW1.gr.;Yvsamhengiskal  takatillittilhrifaviWkomandinUfjrfestingarverkefnisatvinnuskpun,byggWaYr;un,  tflutning,skatttekjur,nUskpunogtbreiWslunUrrartkniogYekkingar,i(mr11݌a Ќ  "i(m"  i(m325h  i  .3  Ԉ0    aWumnUfjrfestingusaWrWaogaWtkiogbnaWursemkemurtilvegnahennars Y, nUreWanUleguroguppfylliskilyrWilagaumhollustuhttiogmengunarvarnir,i(m33݌$ Ќ  "i(m "  i(mN525h  j  .3  Ԉ0    aWviWkomandinUfjrfestingverWieftiraWreksturhefstaWlgmarkitil10rastarf  rksluviWkomandisvWi0slandi,i(mN5{5݌  Ќ  "i(m "  i(m625h  k  .3  Ԉ0    aWumhverfismatvegnafjrfestingarverkefnisinsliggifyrireWaupplUsingarumaWverk  X efniWYarfnistekkiumhverfismatssamkvmtlgumumumhverfismattlana,nr.105/ P #  2006,i(m67݌   Ќ  "i(m "  i(m825h  l  .3  Ԉ0    aWstarfsemiflagssemnUturvilnunarsaWlluleytisamrmiviWslensklgog    stj;rnvaldsfyrirmliogstarfseminbrj;tiekkibgaviWalmenntvelsmi,i(m88݌  Ќ  "i(m "  i(mC:^^25h  m  .3  Ԉ0    aWekkisufyrirhendihjviWkomandiflagieWaeigendumYessvangreiddirskattareWa |O  gjldtilrkiseWasveitarflagahrlandieWaendurgreiWslukrafaskv.3.mgr.31.gr. G  samkeppnislaga,nr.44/2005,ogaWviWkomandiflagsekkifjrhagslegumerfiW   leikumeWafjrhagslegriendurskipulagninguskilningileiWbeinandireglnaEftirlits   stofnunarEFTAumrkisaWstoWtilendurskipulagningareWabjrgunarfyrirtkja,i(mC:p:݌{  Ќ  "i(m "  i(mJ=25h  n  .3  Ԉ0    aWeigendursemfarameWvirkaneignarhlutogframkvmdastj;riviWkomandiflagssu sF lgrWa,hafi;flekkaWmannorWogorWsporsemsamrUmistreglumumeWlilegaogheil > brigWaviWskiptahtti.XeirskuluekkihafaveriWrskurWaWirgjaldYrotasWustufimm   rum.XeirmegaekkitengslumviWatvinnureksturhafahlotiWd;msWustufimmrum  fyrirrefsiverWanverknaWsamkvmtalmennumhegningarlgum,samkeppnislgum, r lgumumhlutaflg,lgumumeinkahlutaflg,lgumumb;khald,lgumumrs j= reikninga,lgumumgjaldYrotaskiptio.fl.oglgumumstaWgreiWsluopinberragjalda.i(mJ=w=݌5 Ќ    III.KAFLI  6.gr. i ByggWaaWstoW. a4 BA  Heimildirstj;rnvaldatilaWveitavilnunformibyggWaaWstoWartilfjrfestingarverkefna , hrlanditakmarkastafskuldbindingumslenskrastj;rnvaldaskv.61.!64.gr.samningsins  umEvr;pskaefnahagssvWiW,sbr.lgumEvr;pskaefnahagssvWiW,nr.2/1993.Xr  skuldbindingarogheimildirerunnartfrWarkvrWunumEftirlitsstofnunarEFTAum `  byggWakortogaWstoWarhlutfll.SlkarkvarWanirerubirtarEES-viWbtiviWStj;rnartWindi X+! 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'", XvskalannaWhvorteftirfarandiskilyrWauppfyllt: '#- ! ! 6(Eh883"i(m"  i(mVI2Eh  a  .3  Ԉ0    FjrhWvilnunarskalekkiveraumframYaWsemnauWsynlegtertilaWfjrfestingar - verkefniWverWingjanlegabatasamt.i(mVII݌ Ќ  "i(m"  i(mJ2Eh  b  .3  Ԉ0    FjrhWvilnunarskalekkiverahrriensumframkostnaWursemhlUstafstaWsetningu  fjrfestingarverkefnisinssamanburWiviWnnursvWi.i(mJK݌a Ќ    0YeimtilvikumYegarfjrfestingarkostnaWurfjrfestingarverkefnisermeirien50millj;nir Y, evralkkarhlutfallleyfilegrarhmarksaWstoWar,sbr.1.mgr.,samrmiviWheildarfjrfest $ ingarkostnaW,sbr.4.mgr.    RWherraskalmeWreglugerWkveWannarumtreikningleyfileguhlutfallirkis   aWstoWar,samkvmtgreinYessari,samrmiviWleiWbeinandireglurEftirlitsstofnunarEFTA  X umsvWisbundnabyggWaaWstoWfyrirrin2014!2020. P #    0samningimillistj;rnvaldaogYessaWilasemveittervilnun,sbr.14.gr.,skalnnar    kveWiWumfyrirkomulagbyggWaaWstoWar.      8.gr. |O  0vilnanirtengdarskttumogopinberumgjldum. G  O  ByggWaaWstoWgetursamkvmtlgumYessumveriWformifrvikafrskttumeWaopin   berumgjldumvegnaviWkomandifjrfestingarverkefnis.     FlagsemerstofnaWumnUfjrfestinguoguppfyllirllskilyrWilagaYessarafyrirveitingu {  vilnunarskalnj;taeftirfarandiskattalegravilnana: sF ! ! (j986"i(m"  i(mR2j  1  .3  Ԉ0    TekjuskattshlutfallviWkomandiflagsskal,YanntmasemkveWiWerum3.mgr., > vera15%.LkkihiWalmennatekjuskattshlutfalltmabilinuniWurfyrirframangreint   hlutfallskalhiWlgratekjuskattshlutfallgildaumflagiW.i(mRR݌ Ќ  "i(m"  i(mT2j  2  .3  Ԉ0    YvriYegarnUjareignireruteknarnotkungeturflagiWvaliWaWfyrnaYrhlutfalli r viWnotkunrinustaWfullrarrlegrarfyrningarskv.34.gr.lagaumtekjuskatt,nr. j= 90/2003.XrttfyrirkvWi42.gr.YeirralagaskalflaginuheimiltaWfyrnaeignirsnar 5 aWfullu.i(mTT݌ Ќ  "i(m"  i(m W2j  3  .3  Ԉ0    SkatthlutfallfasteignaskattsviWkomandiflagsskalvera50%lgraenlgbundiWh  markaWviWbttulagiskv.II.kaflalagaumtekjustofnasveitarflaga,nr.4/1995.i(m W8W݌i Ќ  "i(m"  i(mX2j  4  .3  Ԉ0    AlmennttryggingagjaldviWkomandiflagsskalvera50%lgraenYaWsemkveWiWer a4 um3.mgr.2.gr.laganr.113/1990,umtryggingagjald.i(mXX݌, Ќ  "i(m"  i(m aWmeirihlutistj;rnarmannaogframkvmdastj;rieinkahlutaflagshafiheimilisfesti   0slandi,svoogsambrilegumsWarikvWum,i(mnjj݌ Ќ  "i(m"  i(mgl2j  3  .3  Ԉ0    kvWumlagaumbrunatryggingar,nr.48/1994,eWakvWumsWarilagaumsam r eiginlegaskyldutrygginguhseigna,endaverWimeWWrumhttitryggilegasWfyrir j= brunatryggingum,i(mgll݌5 Ќ  "i(m"  i(m5n2j  4  .3  Ԉ0    kvWumlagaumViWlagatryggingu0slands,nr.55/1992,endaviWhaldiflagiWfull  ngjandiviWlagatryggingu.i(m5nbn݌ Ќ    V.KAFLI a4 11.gr. , NefndumveitinguvilnanatilnUfjrfestinga.  o  SrstkYriggjamannanefndrWherraferyfirums;knirumvilnun,sbr.4.gr.,oggerir  tillgutilrWherraumafgreiWslu.RWherraskiparnefndinaogskulurWherraerfermeW `  tekjuflunrkisinsogrWherraerfermeWmlefnifjrfestingaatvinnurekstritilnefnasinn X+! mannhvor,ensYriWjiskalskipaWurntilnefningarogveraformaWurnefndarinnar.Vara #" mennskuluskipaWirmeWsamahtti.NefndarmennskuluhafamenntunlgfrWieWa # hagfrWiogsrYekkingusviWifjrfestinga.Nefndinleggurmatums;knirogkallareftir  $ YeimggnumsemnauWsynlegeru. !W%   NefndinskalhafasamrWviWsveitarflgtengslumviWaWkomuYeirraaWfyrirhuguWum O""& fjrfestingarverkefnumsemstaWsetteruinnanumdmaYeirra. #'   ViWmatums;knumvilnunhefurnefndinheimildtilYessaWaflalitssrfr;WraaWila #( umYttisemaWums;knsna. $ )   kvWistj;rnsUslulaga,nr.37/1993,gildaumstrfnefndarinnar.Nefndinsetursrstarfs {%N!* reglursemrWherrastaWfestir. F&"+   '",   & a  12.gr. - MatarWsemi.  u  AWilisemskirumvilnuntil'a-uԀnUfjrfestingarskalleggjaframrekstrar-ogviWskiptatlun  ognnurggnsemnefndskv.11.gr.telurnauWsynlegviWyfirferWums;kninni.AWiliskal a jafnframtsUnaframaWnvilnanaverWifjrfestinginekkiarWbr.0vilnanirskuluaWeins Y, boWnarumskjandaeftreikningargefameWskUrumhttitilkynnaaWfyrirhuguWfjrfesting $ hafifrmeWsrjkvWhrifYr;unbyggWarjafnttillengrisemskemmritma.    Wurennefndskv.11.gr.gerirtillgutilrWherravegnaums;knarumvilnungeturhn   ;skaWYessaW;hWursrfr;WuraWilileggimatfjrfestingarverkefniWogarWsemiYessog  X vinniaWrarupplUsingarsemnauWsynlegteraWliggifyrirWurentekinerafstaWatilum P #  s;knar.      ViWmatvinningiaffyrirhugaWristarfsemiskalhorfttilmismunandisamsetningar    vilnanasemleyfilegarerusamkvmtlgumYessum.     13.gr. 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