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<br /> FRÉTTABLAÐ RSK • NÓVEMBER 2014<br /> Ráðstefna RSK um<br /> skattaskjól<br /> Virðisaukaskattur í 25 ár<br /> L E I Ð A R I N N<br /> Lagst á árarnar<br /> Samfélagið á Íslandi hefur breyst mikið á undanförnum<br /> árum. Þjóðfélagsviðhorf, umræða, áherslur og almenn af-<br /> staða eru önnur en voru í upphafi þessarar aldar. Slíkar<br /> breytingar á samfélagsgerðinni hafa endurspeglast í stjórn-<br /> sýslunni með nýrri löggjöf og breyttum áherslum þar sem<br /> leitast er við að gera stjórnsýsluákvarðanir gagnsærri og<br /> leysa fyrr úr álitamálum. Stjórnsýslulögin sem sett voru fyrir<br /> 20 árum mörkuðu nýtt upphaf þar sem ýmsar áður óskráðar<br /> meginreglur stjórnsýsluréttarins voru þá lögfestar. Á sama<br /> tíma var sett ný löggjöf um ýmsar stjórnsýslustofnanir<br /> þar sem tillit var tekið til slíkra meginreglna. Skattyfirvöld<br /> höfðu þó um áratugaskeið búið við settar málsmeðferðar-<br /> reglur þar sem meginreglur stjórnsýsluréttar höfðu ve<a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 1" href="http://viewer.zmags.com/publication/0ce442a3?page=1"> FRÉTTABLAÐ RSK • NÓVEMBER 2014 Ráðstefna RSK</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 2" href="http://viewer.zmags.com/publication/0ce442a3?page=2"> L E I Ð A R I N N Lagst á árarnar Samfélagið á</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 3" href="http://viewer.zmags.com/publication/0ce442a3?page=3"> Um miðjan þorra voru starfsmenn RSK í óða önn að </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 4" href="http://viewer.zmags.com/publication/0ce442a3?page=4"> Leiðrétting húsnæðislána og ráðstöfun séreignarsp</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 5" href="http://viewer.zmags.com/publication/0ce442a3?page=5"> Segja má að Leiðréttingin hafi haft áhrif á störf</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 6" href="http://viewer.zmags.com/publication/0ce442a3?page=6"> Við ráðningu nýrra starfsmanna var ekki gerð kraf</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 7" href="http://viewer.zmags.com/publication/0ce442a3?page=7"> Kennslusalur ríkisskattstjóra á Lau</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 8" href="http://viewer.zmags.com/publication/0ce442a3?page=8"> Unnar Freyr Jónsson og Thelma Þor</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 9" href="http://viewer.zmags.com/publication/0ce442a3?page=9"> hefur varðandi breytingar á framtölum ársins 2009</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 10" href="http://viewer.zmags.com/publication/0ce442a3?page=10"> Virðisaukaskattur í aldarfjórðung Virðis</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 11" href="http://viewer.zmags.com/publication/0ce442a3?page=11"> Unnið að undirbúningi upptöku virðisaukaskatts. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 12" href="http://viewer.zmags.com/publication/0ce442a3?page=12"> lögfræðingur og síðar ráðuneytisstjóri og Gamalíe</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 13" href="http://viewer.zmags.com/publication/0ce442a3?page=13"> undirbúning virðisaukaskatts um nokk- urra mánaða</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 14" href="http://viewer.zmags.com/publication/0ce442a3?page=14"> Virðisaukaskattur hækkar Eftir hrun fjármálastofn</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 15" href="http://viewer.zmags.com/publication/0ce442a3?page=15"> Árni Sigfússon verkefnisstjóri innleiðingar rafr</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 16" href="http://viewer.zmags.com/publication/0ce442a3?page=16"> Af fundi verkefnisstjórnar um innleiðingu rafrænn</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 17" href="http://viewer.zmags.com/publication/0ce442a3?page=17"> Í októbermánuði var </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 18" href="http://viewer.zmags.com/publication/0ce442a3?page=18"> Leiðin fram á við vörðuð Frá árinu 2010 hafa alli</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 19" href="http://viewer.zmags.com/publication/0ce442a3?page=19"> ustu ár, bæði fyrir og eftir sameiningu við skatt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 20" href="http://viewer.zmags.com/publication/0ce442a3?page=20"> Svanhildur Hólm Valsdóttir og Bjarni Benediktsson</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 21" href="http://viewer.zmags.com/publication/0ce442a3?page=21"> Starfsstöð RSK á Egilsstöðum Fundarmenn heimsóttu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 22" href="http://viewer.zmags.com/publication/0ce442a3?page=22"> Upplýsingasamfélagið Eistland: Rafræn stjórnsýsla</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 23" href="http://viewer.zmags.com/publication/0ce442a3?page=23"> Fulltrúar ríkisskattstjóra og fjármála- og efnaha</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 24" href="http://viewer.zmags.com/publication/0ce442a3?page=24"> Rafræn skilríki Árið 2002 markaði upphaf notkunar</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 25" href="http://viewer.zmags.com/publication/0ce442a3?page=25"> Skipulag eistneska upplýsingakerfisins Architec</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 26" href="http://viewer.zmags.com/publication/0ce442a3?page=26"> Alþjóðleg ráðstefna ríkiss</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 27" href="http://viewer.zmags.com/publication/0ce442a3?page=27"> Mynd að ofan: Fulltrúar norrænna skattyfirv</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 28" href="http://viewer.zmags.com/publication/0ce442a3?page=28"> Bindandi álit Með lögum nr. 91/1998, um bindandi </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 29" href="http://viewer.zmags.com/publication/0ce442a3?page=29"> lagningu á A á árinu 2010 og að eini tilgangur fé</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 30" href="http://viewer.zmags.com/publication/0ce442a3?page=30"> Sjálfviljug málalok Offshore Voluntary Disclosure</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 31" href="http://viewer.zmags.com/publication/0ce442a3?page=31"> B. Sýnileg og hagkvæm aukning á skammtímate</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 32" href="http://viewer.zmags.com/publication/0ce442a3?page=32"> og getur ekki aflað þeirra. Þetta á sér- staklega</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 33" href="http://viewer.zmags.com/publication/0ce442a3?page=33"> Skattafsláttur vegna hlutabréfakaupa Greinargerð </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 34" href="http://viewer.zmags.com/publication/0ce442a3?page=34"> Niðurstöðutölur álagningar árin 2011, 20</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 35" href="http://viewer.zmags.com/publication/0ce442a3?page=35"> Tillögur starfshópsins að skattafsláttarkerfi Í g</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 36" href="http://viewer.zmags.com/publication/0ce442a3?page=36"> Ríkisskattstjóri fyrirmyndarstofnun 2014 Til</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 37" href="http://viewer.zmags.com/publication/0ce442a3?page=37"> Það var ekki aðeins ánægjulegt fyrir ríkisskattst</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 38" href="http://viewer.zmags.com/publication/0ce442a3?page=38"> Niðurstöður álagningar einstaklinga 2014</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 39" href="http://viewer.zmags.com/publication/0ce442a3?page=39"> grunnskrá, eða hátt í sex sinnum fleiri að tiltöl</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 40" href="http://viewer.zmags.com/publication/0ce442a3?page=40"> Milljarðar kr. Laun, starf</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 41" href="http://viewer.zmags.com/publication/0ce442a3?page=41"> þar sem aksturserindum er lýst. Ekki þarf að grei</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 42" href="http://viewer.zmags.com/publication/0ce442a3?page=42"> Skattskyldar tekjur einstaklinga </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 43" href="http://viewer.zmags.com/publication/0ce442a3?page=43"> Eignir og skuldir einstaklinga </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 44" href="http://viewer.zmags.com/publication/0ce442a3?page=44"> Milljarðar kr. Reiknað endurgjald og h</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 45" href="http://viewer.zmags.com/publication/0ce442a3?page=45"> dánarbætur vegna slysa, styrkur til kaupa á sérfæ</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 46" href="http://viewer.zmags.com/publication/0ce442a3?page=46"> Milljarðar kr. Greiðslu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 47" href="http://viewer.zmags.com/publication/0ce442a3?page=47"> Aðrar tekjur og styrkir Aðrar greiðslur eru ýmsar</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 48" href="http://viewer.zmags.com/publication/0ce442a3?page=48"> Milljarðar kr. Tekjusk</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 49" href="http://viewer.zmags.com/publication/0ce442a3?page=49"> hækkaði um 1,8%. Skatturinn hækkar meira en tekju</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 50" href="http://viewer.zmags.com/publication/0ce442a3?page=50"> Milljarðar kr. Innle</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 51" href="http://viewer.zmags.com/publication/0ce442a3?page=51"> Í árslok 2013 áttu 50.054 fjölskyldur hlutabréf í</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 52" href="http://viewer.zmags.com/publication/0ce442a3?page=52"> Milljarðar kr. </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 53" href="http://viewer.zmags.com/publication/0ce442a3?page=53"> Innlendar fasteignir Fasteignir eru langstærsti e</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 54" href="http://viewer.zmags.com/publication/0ce442a3?page=54"> Milljarðar kr. Eig</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 55" href="http://viewer.zmags.com/publication/0ce442a3?page=55"> eignir skv. skattframtölum jukust því um 40,3 mil</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 56" href="http://viewer.zmags.com/publication/0ce442a3?page=56"> Milljarðar kr. E</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 57" href="http://viewer.zmags.com/publication/0ce442a3?page=57"> AF VETTVANGI SKATTARÉTTAR Úrskurðir yfirskatt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 58" href="http://viewer.zmags.com/publication/0ce442a3?page=58"> sameignarfélagsins. Yfirskattanefnd taldi jafnfr</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 59" href="http://viewer.zmags.com/publication/0ce442a3?page=59"> Fram kom hjá yfirskattanefnd að skrán- ing ríkiss</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 60" href="http://viewer.zmags.com/publication/0ce442a3?page=60"> munur á því hvort erlendi kröfuhafinn hefði keypt</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 61" href="http://viewer.zmags.com/publication/0ce442a3?page=61"> 170/2014 Sala byggingaréttinda – Frestun söluhagn</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 62" href="http://viewer.zmags.com/publication/0ce442a3?page=62"> Úr afgreiðslu að Laugavegi 166. 220/2014 Samskö</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 63" href="http://viewer.zmags.com/publication/0ce442a3?page=63"> AF VETTVANGI SKATTARÉTTAR DÓMAREIFANIR Dómu</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 64" href="http://viewer.zmags.com/publication/0ce442a3?page=64"> æskilegt væri að það stuðlaði að jafnri tekjudrei</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 65" href="http://viewer.zmags.com/publication/0ce442a3?page=65"> Dómur Héraðsdóms Reykjavíkur í máli nr. E-2928/20</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 66" href="http://viewer.zmags.com/publication/0ce442a3?page=66"> mat á það hvort einkaréttarlegir gerningar hafi r</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 67" href="http://viewer.zmags.com/publication/0ce442a3?page=67"> og það þurfi að hafa í huga við túlkun á skattalö</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 68" href="http://viewer.zmags.com/publication/0ce442a3?page=68"> Dómur Hæstaréttar Íslands í máli nr. 115/2014 Óv</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 69" href="http://viewer.zmags.com/publication/0ce442a3?page=69"> Ennfremur eru ákvæði 2. mgr. 59. gr. tekjuskattsl</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 70" href="http://viewer.zmags.com/publication/0ce442a3?page=70"> Hendricus E. Bjarnason Heima er best! </a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 71" href="http://viewer.zmags.com/publication/0ce442a3?page=71"> ef ekki oftast hagstæðara. Þegar talið beindist a</a> <a title="T&iacute;und, fr&eacute;ttabla&eth; r&iacute;kisskattstj&oacute;ra - n&oacute;vember 2014 page 72" href="http://viewer.zmags.com/publication/0ce442a3?page=72"> Upplýsingatafla RSK Staðgreiðsla opinberra g</a>