WPC( L DBΩS/Xe'6 j̋G%d=iglgw6P"/+C^. goT!I&ک8Se!#6 xm}a q19"ISÚ:lPփ9@3S/n@t8(!Xn2YdK7͝:8<"UN" %p 0v #m(6 4^ m>w^ 4 Z 0(v B- 0l 0D777({{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{{N 1 06666 0II 0\\ 0u{!{! 0w!! 0g"g" 0## 1u#### B>$>$>$>$$[$[$[$[$[$[$[$[$[$[$[$[$ 72%%/%% 1%%%%%%%%%%%%%%%%%%%%%U:&&&&M&&&&D&&d9 Z6Times New Roman RegularX(_$,..,TRW6&A4W6&A4 6&A4 6&A4T ? 0?vvbX0#ggdd  8dd8ISUS,.     ^^` Adobe PDF0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wptPY[Prirs?g3|x8DocumentManagement::ModifiedBooleanTRUE($)Hairline d(%2>$ _!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`     0  0  (#$  0    au',..,XXXX? tXX0?vvbX0#ggdd  ISUS,.   _Ԁikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3u$ _!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3u$ _!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3$ _!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`    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  g+,..,XXXX? tXX0?vvbX0#ggdd  ISUS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular : eu),..,XXXX? tXX0?vvbX0#ggdd  ISUS,.   _>? Ҁ _!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? tXX0?vvbX0#ggdd  8tdd8ISUS,.     ^^`   _ >?  _ikmo(%03q 9150.lggjafarYing2019!2020. ( Xingskjal1715"595.ml.      RtSvar#t Ru#   f  fjrmlaogefnahagsrWherraviWfyrirspurnfr_Lneik_Ԁnnu_Svarsd;ttur_Ԁum   fjrmagnstekjuskattaf_inneignarvxtum_Ԁskuldaravegna_endurtreiknings_Ԁlna.   X "i0J"  i0JU2%  1  .3  Ԉ0    0hvemrgumtilfellumfrogmeWrinu2012hafa_inneignarvextir_Ԁskuldarasemmynd    asthafavegnaendurgreiWslufjrmlafyrirtkjakjlfar_endurtreiknings_ԀlnameW    ;lgmta_gengistryggingu_,sbr.kvWitilbrWabirgWa_XL_Ԁlgumumtekjuskatt,nr.   90/2003,veriWtaldirskuldaratilfjrmagnstekna?Hverer_heildarfjrhW_Ԁfjrmagns wO  tekjuskattssem_innheimtur_ԀhefurveriWYessumgrundvelli?Svar;skastsundurliWaW B  eftir_tekjurum_.i0JU݌   Ќ    EkkierunntaWsvaraYessumliWefnislega,hvorkiaWYvervarWarfjldatilvikan   _heildarfjrhWir_,YarsemskilagreinumYeimsemfjrmlafyrirtkisendarkisskattstj;ra {  vegnastaWgreiWsluaffjrmagnstekjumerekkigertrWfyrirsundurliWunniWurtilefni_vaxta nF tekna_. 9 "i0J"  i0J@ 2%  2  .3  Ԉ0    HefurframkvmdskattheimtuYessumgrundvelliveriWbreyttkjlfarrskurWar_yfir  skattanefndar_Ԁmlinr.239/2016?i0J@ p ݌r Ќ    Vextirteljasttil_skattskyldra_Ԁteknaskv.3.tlul.C-liWar7.gr.laganr.90/2003,umtekju e= skatt,sbr.8.gr.smulaga.XegarumvextiafkrfumeraWrWateljastYeirtil_skattskyldra_ 0 teknaYegarYeirerugreiddireWa_greiWslukrfir_,sbr.2.tlul.2.mgr.8.gr._tekjuskattslaga_.  BrWabirgWakvWi_XL_Ԁlgunumtekurtil_inneignarvaxta_Ԁvegna_endurreiknings_Ԁ_gengis  tryggWra_ԀhsnWis-og_blalna_Ԁutanatvinnurekstrarsem_kvarWaWir_Ԁvorurunum2010og i 2011.kvWiWerundantekningfrmeginreglu3.tlul.C-liWar7.gr.lagannaogsamkvmt \4 Yvteljastvextiraffjrkrfumhendur_fjrmlastofnunum_Ԁvegna_ofgreiddra_Ԁ_afborgana_Ԁog ' vaxtaaflnummeW;lgmta_gengistryggingu_Ԁsem_kvarWaWir_Ԁvorugreindutmabili,Y.e.  2010og2011,ekkitilfjrmagnstekna.UmrddurbirturrskurWur_yfirskattanefndar_Ԁnr.  239/2016varWartilvikYarsem_Landsbankinn_Ԁhf._endurreiknaWi_Ԁln_kranda_Ԁog_kvarWaWi_ `  honum_inneignarvexti_ԀriW2013,Y.e.utangildistma_brWabirgWakvWis_Ԁ_XL_.StaWfesti_yfir S+! skattanefnd_ԀmeWgreindumrskurWiframkvmdrkisskattstj;ra,ogvsaWinefndinjafnframt " tilYessaWskv.1.mgr.12.gr.laganr.94/1996,umstaWgreiWsluskattsfjrmagnstekjur,beri # _skilaskyldur_ԀaWiliogskattskylduraWili;skiptabyrgWYeimskattisemdreginnsaffjr  $ magnstekjumsamkvmtlgunum.XstaWfestinefndinaWsamkvmtlgumnr.94/1996 !W% leysimgulegvanrksla_skilaskylds_ԀaWilaskyldumsnumekki_skattskyldan_ԀaWilaundan J""& _framtals_-ogskattskylduYegarumskattskyldartekjureraWrWa.Samkvmtframan #' greindumrskurWivarframkvmdrkisskattstj;raYanniglgumsamkvmogYvekki_for #( sendur_Ԁtilbreytingahenni. $ )   v%N!* 9 y_   "i0J"  i0J2%  3  .3  Ԉ0    TelurrWher&   rakomatilgreinaaWbreytalgumYveruaWfyrrgreindirinneignar ( vextirteljistekkitilfjrmagnstekna,lktogkveWiWerumfyrirrin2010!2011  kvWitilbrWabirgWaXLlgumumtekjuskatt,ogeftiratvikumaWendurgreiWaskuli  fjrmagnstekjuskattsemgreiddurhefurveriWframangreindumforsendum?i0J݌a Ќ    BrWabirgWakvWi_XL_Ԁlgumnr.90/2003,umtekjuskatt,varsettkjlfard;maHsta T, rttarfr16.jn'(a2010um;lgmtigengistryggWrahsnWis-ogblalna.kvWinuvar  _tlaWurkveWinntmabundinngildistmiogsamkvmtYvskylduinneignarvextireinstak  lingautanatvinnurekstrarsemkvarWaWirvoruafWurnefndumskumrunum2010og   2011ekkiteljasttilfjrmagnstekna.FramlengingkvWisinshefurekkistaWiWtilendatti  X endurreikningilnannaaWmestuaWveralokiWnnurumfrd;msuppkvaWninguHsta K #  rttar.    "i0J"  i0J 2%  4  .3  Ԉ0    HafakomiWuppvandkvWiviWframkvmdkvWistilbrWabirgWaXLlgumum   tekjuskatt?i0J ݌wO  Ќ    SamkvmtupplUsingumfrrkisskattstj;ratelurembttiWekkihafaveriWmeinbugi B  framkvmdbrWabirgWakvWisXLtekjuskattslgumutanYesssemframkemurundir2.    tlul.Yessasvars,ogaWekkisstWatilaWtlaannaWenaWalmennthafifjrmlastofnanir   staWiWrttaWmeWferWfjrmagnsteknasemkvarWaWarvoruviWendurreikninglnameW;lg {  mtagengistryggingu,aWsvomikluleytisemmlYessivarWilgbundiWverksviWrkisskatt nF stj;ra. 9