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"  y     22.gr.  $ Xagnarskylda. !W% "m y Xeimsemstarfaafhlfustj;rnvaldaaWframkvmdlagaYessaraogYeimsem J""& NeytendastofahefurveittumboWtilaWframkvmaeftirlitgrundvellilagannaer;heimilt #' aWskUrafratriWumsemYeirverWaskynjastarfisnuogleynteigaaWfara.Xagnarskyldan #( helstY;ttltiWsafstarfi. $ )   v%N!*   &   VII.KAFLI (  Umlggiltavigtarmenno.fl.   23.gr.  SkilyrWitillggildingarvigtarmannso.fl. a Zo y LggiltirvigtarmenngetaYeirorWiWsemuppfyllaeftirtalinskilyrWi:'(fo T, ! ! 3(5h80 4ABCD"A0J"  A0Joq y25h  a  .3  Ԉ0    erubsettirhrlandi,A0Joqq݌   Ќ  "A0J"  A0Jdr y25h  b  .3  Ԉ0    erufullratuttugura,A0Jdrr݌   Ќ  "A0J"  A0JWs y25h  c  .3  Ԉ0    erusjlfrWaogfjrrWa,A0JWss݌    Ќ  "A0J"  A0JSt y25h  d  .3  Ԉ0    hafas;ttnmskeiWtillggildingarvigtarmannaogstaWistpr;f.A0JStt݌ X   Ќ   y Vigtarmennskuluhafalggildin&  guNeytendastofusemgefurtskrteiniYeimtilhanda K #  umaWYeirmegitakaaWsrstrfse'K umlggiltumvigtarmnnumerueinumfalinsamkvmt    kvWumlgumeWareglumsettumsamkvmtYeim.Synjaskalmanniumlggildinguef    68.gr.almennrahegningarlagaviWumhagihans.    y Lggildingvigtarmannsgildirtur.Neytendastofaheldurskryfirlggiltavigtarmenn. wO   y NeytendastofuerheimiltaWveitaeinstaklingibrWabirgWalggildingutilstarfaaWlggiltri B  vigtunaWfenginniumsgnhlutaWeigandistj;rnvalda.SkilyrWifyrirundanYguog    brWabirgWalggildingueraW;framkvmanlegtsaWflggiltanvigtarmanntilstarfansog   brUnanauWsynberitilaWvigtunfariframlgumsamkvmt.XaWskilyrWiskalsettaW {  leyfishafisamkvmtkvWiYessuski&  fyrstanmskeiWeftiraWundanYgaerveitt.Standist nF leyfishafiekkipr;ffellurbrWabirgWalggildinghans'nyԀniWur. 9  y 0reglugerWsemrWherraseturskalsetjannarireglurumnmskeiW,pr;f,endurnUjun  rttinda,endurmenntunarnmskeiWogstarfshttivigtarmanna.    24.gr. e= Pr;fnefnd,nmskeiWogpr;f. 0 { y Pr;fnefndvigtarmannahefurumsj;nmeWpr;fitillggildingarvigtarmanna.RWherra  skiparYriggjamannapr;fnefndtilfimmrasennogskalNeytendastofatilnefnaeinn  fulltra,FiskistofaeinnenrWherraskipareinnfulltrantilnefningarogerhannjafnframt i formaWurnefndarinnar.TilaWstandastraumafkostnaWiviWframkvmdpr;faskulu \4 pr;ftakargreiWagjaldsemrWherrakveWur.SkalfjrhWintakamiWafkostnaWiaf ' nmskeiWumogframkvmdpr;fsins.0reglugerWsemrWherraseturaWfengnumtillgum  frpr;fnefndskalkveWiWumpr;fkrfurskv.d-liW1.mgr.23.gr.ognnurskilyrWieftir  YvsemviWgeturtt. `   y 0reglumsempr;fnefndseturskalkveWannarumframkvmdnmskeiWa,svosem S+! lgmarksrangurtilaWstandastpr;f,lgmarksYtttakendafjldanmskeiWiognnuratriWi " ervarWaframkvmdeftirYvsemviWgeturtt.HeimilteraWskiptarttindumtil # lggildingarvigtarmannaeftireWlirttindasamrmiviWreglurpr;fnefndarumnmskeiW  $ ogpr;fsamkvmtkvWiYessarargreinar.Xgeturpr;fnefndskipaWpr;fd;maratilaW !W% endurskoWapr;frlausnpr;ftaka;skihanneftirYv. J""&   25.gr. #( FullgildvottorW. $ ) Z y VottorWlggiltravigtarmannateljastverafullgildefYeimkomaframeftirfarandi v%N!* upplUsingar: A&"+ ! ! (Eh883"A0J"  A0J y2Eh  a  .3  Ԉ0    nafnverkbeiWanda,staWurogdagsetning;A0J/݌ '",   Ќ  "A0J"  A0J  y2Eh  b  .3  Ԉ0    gilditru;A0J 9݌'#-   Ќ  "A0J"  A0J y2Eh  c  .3  Ԉ0    YyngdYesssemvegiWvaroghvaWvarvegiW;A0J ݌(z$.   Ќ  "A0J"  A0J  y2Eh  d  .3  Ԉ0    tilvsuntilYeirrarvogarsemvigtaWvar;A0J 6݌(   Ќ  "A0J"  A0J y2Eh  e  .3  Ԉ0    nmerkutkis,YegarYaWviW;A0JD݌   Ќ  "A0J"  A0J y2Eh  f  .3  Ԉ0    nafnlggiltsvigtarmannsogundirritunhans,svoognafnlgaWilasemhannstarfarhj,  YegarYaWviW;A0JL݌a   Ќ  "A0J"  A0J y2Eh  g  .3  Ԉ0    aWrarupplUsingarsemkrafistersamkvmtkvWumsrlagaogreglnasettrasamkvmt T, Yeim,eftirYvsemviWgeturtt.A0J݌   Ќ    26.& , gr.   Umstarfsskyldurvigtarmanns.  X  y LggilturvigtarmaWurberbyrgWvigtunsemhannvottarsamrmiviWviWurkennda K #  starfshttiYeirrarvigtunaraWferWarsemnotuW', Ԁerhverjusinni.0YvfelstaWlggiltur    vigtarmaWurskalsjlfurveraviWstaddurvigtun,hanntryggirallaframkvmdhennarog    staWfestirhanameWundirritunsinnivigtarvottorWsemhannberbyrgWsamrmiviWlg   ogreglursettarsamkvmtYeim. wO   y UmstarfshttivigtarmannagildaaWWruleytikvWiYessaralagaogsrlagaeftirYv B  semviWgeturtt,ogreglursettarsamkvmtYeim.0erindisbrfisemrWherraseturskalaW    WruleytikveWiWumstarfsskyldurvigtarmanna.     27.gr. nF UmsnnunargildivottorWalggiltsvigtarmanns. 9  y FullgiltvottorWlggiltsvigtarmannsersnnunumYyngdYesssemvegiWvaroghvaWvar  vegiW.0stj;rnvaldsfyrirmlumerunntaWtilgreinaaWkveWinstrfskuliunninaflggiltum  vigtarmnnum. r  y NeytendastofaseturnnariregluraWfenginniumsgnfagrWs,sbr.35.gr.,umalmennt e= ogsrstakthfilggiltravigtarmanna,Y.m.t.hvaWastrfsu;samrUmanlegstrfum 0 lggiltravigtarmannao.fl.    28.gr. i Sviptinglggildingaro.fl. \4  y Brotreglumumstarfsskyldurvigtarmannserugrundvllurtafarlausrarsviptingar ' rttindalggiltsvigtarmanns.HiWsamaviWumsetningsbrotumflsunvigtunarvottorWa.  UmmlsmeWferWogrskurWumsviptingusamkvmtYessarigreinskalfariWeftirkvWum  stj;rnsUslulaga,nr.37/1993. `   y NereinstaklingursvipturrttindumlggiltsvigtarmannsvegnabrotaervarWaviWXVII. S+! kaflaalmennrahegningarlagaoggeturhannYeigisetiWnmskeiWaWnUjuogtekiWpr;ffyrr " enaWtveimurrumliWnumfrdagsetningurskurWarumsviptingurttindannanemaml # hanssltiWniWurfallaafhlfusaks;knaraeWamlihanslokiWmeWstteWad;mi.  $ LeyfissviptingumkratilfrUjunarnefndarneytendamla,sbr.lgnr.62/2005,um !W% Neytendastofuogtalsmannneytenda.Krufresturer30dagarogverWurmlekkiboriWundir J""& d;mst;lafyrrenrskurWurfrUjunarnefndarliggurfyrir. #'   VIII.KAFLI $ )  UmfaggiltakvrWunarYj;nustu.  v%N!* 29.gr. A&"+ ' y NeytendastofaskalstarfrkjafaggiltamlifrWistofusvoaWhgtsaWsinnalgbundnu  '", eftirlitieWatryggjaaWWrumkostimeWsamningiaWgangaWrekjanlegumkvrWunum. '#-  y NeytendastofuereinnigheimiltaWstarfrkjafaggiltakvrWunarYj;nustufyrir (z$. atvinnulfiW. (   30.gr.  _ y NeytendastofaskaltakagjaldfyrirYj;nustusemhnveitirsamkvmtkvWumYessa a kafla. T,  y AWfenginnitillguNeytendastofusamYykk&  irogbirtirrWherragjaldskrfyrir  kvrWunarYj;nustusemhnveitirsamrmiviWkvW'liYessakafla.   y GjaldskrsamkvmtYessarigreinskalbyggWeftirfarandikostnaWarliWum:   ! ! 3(5h88"A0J"  A0JJ y25h  a  .3  Ԉ0    vinnutmagjaldifaggiltumlifrWistofunnar;A0JJw݌ X   Ќ  "A0J"  A0JU y25h  b  .3  Ԉ0    efniskostnaWiogWrumtlgWumkostnaWi,YegarYaWviW;A0JU݌K #    Ќ  "A0J"  A0J y25h  c  .3  Ԉ0    gjaldivegnaviWhaldsfaggildingar;A0J݌     Ќ  "A0J"  A0J y25h  d  .3  Ԉ0    hlutdeildvenjulegumstj;rnunarkostnaWi,Y.m.t.kostnaWivegnahsnWis,aWgangs,    viWhaldsogendurnUjunarmligrunnaogkvrWunarbnaWar.A0J݌    Ќ    IX.KAFLI B   LggildingargjaldogeftirlitsgjaldmeWgWakerfumogforpkkuWumvrum.     31.gr.      Lggildingargjald. {   y 0gjaldskrsemrWherraseturskalkveWaumlggildingargjaldseminnheimtaskalYegar nF NeytendastofaeWaaWilisemfengiWhefurumboWhennartillggildingarframkvmir 9 lggildingumlitkis.AWilisemannastlggildinguskalinnheimtalggildingargjaldaf  eigendummlitkisYegarinnheimtergreiWslafyrirveittaYj;nustuviWmlitkiW.  LggildingargjaldskalgreiWaafmlitkjumsemumgetur5.!8.og11.tlul.2.mgr.13. r gr. e=  y Lggildingargjaldskalnema15!25%afYvYj;nustugjaldiseminnheimterafeiganda 0 mlitkisYegarlggildingferfram.   y 0gjaldskrsemrWherrastaWfestirskalkveWiWnnarumlggildingargjaldfyrireinstakar  tegundirmlitkjasamkvmtYessarigrein. i   32.gr. ' #  EftirlitsgjaldmeWgWakerfumogforpkkuWumvrum.  ^ y GjldsamkvmtYessarigreinskuluskiptasteftirfarandiflokka:  ! ! *(g083"A0J"  A0J֨ y2g  a  .3  Ԉ0    Ums;knargjald:Gjaldfyrirm;ttku,skrninguogyfirferWums;knarogfylgiskjala,auk `  litsgerWarumniWurstWurfyrstuyfirferWarums;knogfylgiggnumhennar,svoog S+! undirbningsheims;kntilumskjandaYegarYaWviW.A0J֨݌"   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    Leyfisgjald:GjaldfyrirformlegtsamYykkiNeytendastofugWakerfumeWakerfumtil # forpakkningarvrumenYaWfelursrkostnaWvegnamatskerfum,gerWarverk-og  $ tmatlunar,matsgWakerfiogtknilegristarfsemiumskjanda,skUrslugerWarog !W% leyfisveitingar.A0J݌J""&   Ќ  "A0J"  A0J4 y2g  c  .3  Ԉ0    Eftirlitsgjald:GjaldvegnavinnuviWrlegteftirlitmeWkerfumsamkvmtYessarigrein #' enYaWfelursrgerWverk-ogtmatlunar,vinnuviWreglubundiWmatgWakerfiog #( tknilegristarfsemiumskjanda,skUrslugerWogendurtgfuleyfis.A0J4a݌$ )   Ќ    & , 33.gr. A&"+ Framkvmdlagningaroginnheimta.  '", S y Lggildingargjaldskv.31.gr.skalaWilisemannastframkvmdeftirlitsmeWmlitkjum '#- notkun,sbr.17.gr.,innheimtaYegareftirlitferframmeWlggildingumlitkis.',A&_Um (z$. uppgjrstmabiloggjalddagaeftirlitsgjldumtilNeytendastofusamkvmtYessarigrein ( fernnareftirkvWi34.gr.    34.gr. a ~  Umgjalddaga,drttarvextiogskUrslu. T,  y AWilisemannastframkvmdlggildingarumboWiNeytendastofuinnheimtir  lggildingargjaldafeigendummlitkja,sbr.31.gr.Lggildingargjaldiskalskilainntil  NeytendastofursYriWjungslegaYannigaWgjalddagifyrstarsYriWjungser1.ma,gjalddagi   annarsrsYriWjungser1.septemberoggjalddagiYriWjarsYriWjungser1.febrar.  X  y Seftirlitsgjaldskv.32.gr.ekkigreittinnan15dagafrgjalddagaskalgreiWarkissj;W K #  drttarvextisamrmiviWvaxtalg,svooginnheimtukostnaW.     y GjaldskyldiraWilarskv.33.gr.skuluviWuppgjreftirlitsgjaldisamkvmtlgum    YessumogeigisWarengjalddagahversuppgjrstmabilsskila;tilkvaddirskUrsluYv   formisemNeytendastofakveWurvegnamlitkjasemberagjalduppgjrstmabilinu. wO    X.KAFLI     FagrWatvinnulfsinsogNeytendastofu.    35.gr. {  7 y RWherraskiparsexfulltrafagrWsemsinnaskalrWgjffyriratvinnulfiWog nF NeytendastofusviWimlifrWi.HlutverkYesseraWveitastj;rnvldumogatvinnulfi 9 rWgjfumYr;unogaWgerWirtilaWtryggjaaWhagnUttsalYj;Wlegtoginnlentsamstarfsem  miWaraWYvaWgreiWafyrirtraustioggagnkvmumviWurkenningummillirkjaviWskiptum  sviWimlingaogmlifrWi.FagrWveitirumsagnirumdrgaWstj;rnvaldsfyrirmlum r YegarYaWviW,Y.m.t.umgjaldskrrNeytendastofu. e=  y RWherraskiparformannntilnefningarenaWrirfulltrarfagrWiskulutilnefndiraf 0 SamtkumiWnaWarins,SamtkumverslunarogYj;nustu,Samorku,Neytendasamtkunum  ogeinnfulltrisameiginlegaafLandssambandislenskratvegsmannaogSamtkum  fiskvinnslustWva.Forstj;riogsrfrWingarNeytendastofusviWimlifrWisitjafundi i rWsinseftirYvsemviWmeWmlfrelsiogtillgurtt.AWilarsemtilnefnafagrWbera \4 kostnaWafYtttkufulltrasnsfagrWiogtryggjaYekkinguogfrniYeirrasviWi ' mlifrWi.    &  XI.KAFLI `   RttarrrWi,viWurlgo.fl.  S+! 36.gr. " KrafaumnauWsynlegarrbturogbannviWnotkun. #  y ViWbrotkvWumlagaYessaraeWareglnasettrasamkvmtYeimgeturNeytendastofa  $ krafistYessaWeftirlitsskylduraWiligerinauWsynlegarrbturinnankveWinsfrests.ViW !W% verulegbroterheimiltaWleggjabannviWfrekari'ԀnotkuneWastarfsemi. J""&  y EftirlitsskylduraWiliberallankostnaWsemhlUstafstWvunstarfsemisamkvmtYessum #' lgum. #(   &  37.gr. v%N!* BannviWsluogafturkllun.'v%Ŀ A&"+  y XegarframleiWsluvrurogmlitkiuppfyllaekkiskilyrWilagaYessaraogreglnasettra  '",  samkvmtYeimgeturNeytendastofabannaWsluYeirra. '#-  y &   NeytendastofagetureinnigkrafistYessaWframleiWsluvrurogmlitkisemdreifthefur ( veriWtilsluaWilaskuliafturkallaWar.'(7AfturkllunogslubannerheimiltaWleggja  einstakartegundirframleiWsluvruogmlitkjaeWaframleiWslulotur,eftirYvsemviW  geturtt. a  y UmrttarrrWiNeytendastofuvegnabrotasviWilgmlifrWiferaWWruleyti T, samkvmtkvWumIV.ogV.kaflalaganr.134/1995,umryggivruogopinbera  markaWsgslu,eftirYvsemviWgeturtt.    38.gr.  X UmafturkllunlggildinguogannarriviWurkenningu. K #   y NeytendastofaskalafturkallalggildinguogaWraviWurkenningusemhnveitir    samkvmtlgumYessumeWareglumsettumsamkvmtYeimYegarssemhlotiWhefur    lggildingueWaviWurkenningu,eWaaWilisemstarfarhansvegum,brUturkvWiYessara   lagaeWareglnasettrasamkvmtYeim. wO    39.gr.    Dagsektir.   P y EfekkierfariWaWkvrWunsemtekinhefurveriWsamkvmtYessumlgumogreglum {  settumsamkvmtYeimgeturNeytendastofakveWiWaWssemkvrWuninbeinistgegn nF greiWidagsektirYartilfariWverWuraWhenni.DagsektirgetanumiWfr10!500Ys.kr.dag. 9 kvrWunumdagsektirskaltilkynntbrflegasannanleganhttYeimsemhnbeinistaW.   y kvrWunumdagsektirmskj;tatilfrUjunarnefndarneytendamlainnanfj;rtndaga  frYvaWhnerkynntYeimerhnbeinistaW.Dagsektirreiknastekkifyrrenfresturer r liWinn.EfkvrWunerskotiWtilfrUjunarnefndarneytendamlafalladagsektirekkifyrren e= niWurstaWahennarliggurfyrir. 0  y kvrWunNeytendastofuverWurekkiborinundird;mst;lafyrrenrskurWur  frUjunarnefndarliggurfyrir.    & , 40.gr. \4 Stj;rnvaldssektir. '  y Neytendastofageturlagtstj;rnvaldssektireinstaklingaogfyrirtkifyrirbrotsemframin  eruafsetningieWagleysigegn:',\!  ! ! 3(5h80*"A0J"  A0J y25h  a  .3  Ԉ0    &  kvWumIII.kafla,umsluogmarkaWssetningumlitkja,ogreglumsettum `  samkvmtYeim;'A0J%݌S+!   Ќ  "A0J"  A0Ji y25h  b  .3  Ԉ0    kvWumIV.kafla,umnotkunmlitkja,ogreglumsettumsamkvmtYeim,efum " trekuWbroteraWrWa;A0Ji݌#   Ќ  "A0J"  A0J y25h  c  .3  Ԉ0    kvWumV.kafla,umniWurstWurmlinga,ogreglumsettumsamkvmtlgumsem  $ gildaumYaWefni.A0J݌!W%   Ќ   y Stj;rnvaldssektirgetanumiWalltaW10millj.kr. J""&  y kvarWanirNeytendastofuumaWleggjastj;rnvaldssektireWadagsektir,sbr.39.gr.,og #' fjrhWYeirra,erukranlegartilfrUjunarnefndarneytendamla.Mlskottil #( frUjunarnefndarneytendamlafrestaraWfr.ViWaWfrsamkvmtkvrWunum $ ) NeytendastofuskalkveWjagerWarYolafyrirhraWsd;mogummlsmeWferWferskv.13.kafla v%N!* aWfararlaga. A&"+  y FresturtilaWgreiWastj;rnvaldssektirerfj;rarvikurnemaannaWssrstaklegakveWiW  '", hlutaWeigandilagakvWumeWareglum. '#-  y RWherrageturreglugerWsettnnarireglurumfjrhWogframkvmdstj;rnvaldssekta. (z$. 0reglugerWinniskaljafnframtkveWiWumvextiogkostnaWefstj;rnvaldssekterekkigreidd ( eindagasvoogumhverannarenssemstj;rnvaldssekterlgWgetiboriWbyrgW  greiWslugjaldsins.    41.gr. T, Refsingar.   y SsemafsetningieWagleysibrUturgegnkvWumIII.kafla,12.og13.gr.IV.kafla,  V.kafla,20.og22.gr.VI.kafla,25.!27.gr.VII.kaflaog33.gr.IX.kaflalagaYessaraeWa   reglumogfyrirmlumsettumsamkvmtYeimskalstafsektumeWafangelsialltaWsex  X mnuWumefsakirerumiklar.Dmamsviptingurttindaskv.68.gr.almennra K #  hegningarlagaogfsektjafnframtfangelsiefskilyrWi49.gr.almennrahegningarlagaeru    fyrirhendi.     y SsemgefuraWilum,semannastframkvmdlagaYessara,rangarskUrslurskalsta   refsinguskv.XV.kaflaalmennrahegningarlaga. wO   y SektirsamkvmtlgumYessummgerajafntlgaWilasemeinstaklingi.LgaWilam B  kvarWasektntillitstilYesshvortskverWursnnuWstarfsmannlgaWilans.Hafi    starfsmaWurlgaWilansframiWbrotlgumYessumeWareglumsettumsamkvmtYeimm   einniggeralgaWilaYessumsektogsviptingustarfsrttinda,endasbrotiWdrUgttilhagsb;ta {  fyrirlgaWilanneWahannhefurnotiWhagnaWarafbrotinu.LgaWiliberbyrgWgreiWslu nF sektarsemstarfsmaWurhanserdmdurtilaWgreiWavegnabrotalgumYessum,endasu 9 brottengdstarfihanshjlgaWilanum.   y Dmamsviptingurttindaskv.68.gr.almennrahegningarlagaogupptkueignaskv.  69.gr.smulagamlierrsvegnabrotalgumYessumeWareglumsettumsamkvmt r Yeim. e=   42.gr.   y NvarWarmeintlgbrotbWistj;rnvaldssektumskv.40.gr.ogrefsingumskv.41.gr.og  meturNeytendastofaYmeWtillititilgr;fleikabrotsogrttarvrslusj;narmiWahvortml i skulikrttillgreglu&  ԀeWalokiWmeWstj;rnvaldskvrWunhjNeytendastofu.Gtaskal \4 samrmisviWrlausn'\sambrilegramla. '  y kvWiIV.ogVII.kaflastj;rnsUslulagagildaekkiumkvrWunNeytendastofuaWkra  mltillgreglu.    &  XII.KAFLI S+!  Gildistaka.  " 43.gr. #  y LgYessierusettmeWhliWsj;nafkvrWunsameiginleguEES-nefndarinnarnr.31/2005,  $ umaWfellainnEES-samninginnogtaka'SԀuppinnlendanrttkvWitilskipunar !W% Evr;puYingsinsogrWsinsnr.2004/22/EB,ummlitki,ogmeWhliWsj;naftilskipunnr. J""& 90/384/EBEum;sjlfvirkarvogirsamtsWaribreytingumogmeWhliWsj;naftilskipunnr. #' 71/316/EBEummlitkiogaWferWirviWmlifrWilegteftirlitsamtsWaribreytingumog #( Yeimtilskipunumsemafhennieruleiddar.0reglugerWsemrWherraseturskalkveWiWnnar $ ) ummlitkioginnleiWinguviWaukumframantalinnatilskipanaaWfenginniumsgn v%N!* Neytendastofu. A&"+   44.gr. '#-  y RWherraerheimiltreglugerWaWsetjannarikvWiumframkvmdlagaYessara. 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