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<br /> Sigmundur Stefánsson<br /> Tekjuskattslögin<br /> 100 ára<br /> Efni laganna ásamt síðari breytingum<br /> Sigmundur Stefánsson lauk lagaprófi<br /> frá Háskóla Íslands í maí 1975. Hóf þá<br /> störf á Skattstofu Reykjanesumdæmis,<br /> var skrifstofustjóri til 1. júlí 1986<br /> er hann var skipaður skattstjóri.<br /> Við sameiningu ríkisskattstjóra og<br /> skattstjóraembættanna<br /> 1. janúar 2010 varð hann sviðsstjóri<br /> atvinnurekstrarsviðs ríkisskattstjóra<br /> en hefur frá 2017 verið í hlutastarfi<br /> sem sérfræðingur. Hann hefur<br /> skrifað nokkrar lögfræðigreinar um<br /> málsmeðferð við skattframkvæmd<br /> o.f l. Mest í Tíund en einnig í Tímarit<br /> lögfræðinga.<br /> Sigmundur Stefánsson<br /> Tekjuskattslögin 100 ára<br /> Efni laganna ásamt síðari breytingum<br /> Efnisyfirlit<br /> I. Inngangur ........................................................................................................ 1<br /> II.<a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 1" href="http://viewer.zmags.com/publication/b44ef0b8?page=1"> Sigmundur Stefánsson Tekjuskattslögin </a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 2" href="http://viewer.zmags.com/publication/b44ef0b8?page=2"> Sigmundur Stefánsson lauk lagaprófi frá Háskóla Í</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 3" href="http://viewer.zmags.com/publication/b44ef0b8?page=3"> Sigmundur Stefánsson Tekjuskattslögin 100 ára</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 4" href="http://viewer.zmags.com/publication/b44ef0b8?page=4"> Efnisyfirlit I. Inngangur ..................</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 5" href="http://viewer.zmags.com/publication/b44ef0b8?page=5"> Tekjuskattslögin 100 ára I. Inngangur Í</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 6" href="http://viewer.zmags.com/publication/b44ef0b8?page=6"> SKATTURINN verki stjórnarráðsins, sbr. 51. gr. </a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 7" href="http://viewer.zmags.com/publication/b44ef0b8?page=7"> Tekjuskattslögin 100 ára þinganefndin frá 1907 </a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 8" href="http://viewer.zmags.com/publication/b44ef0b8?page=8"> SKATTURINN Alþingishús</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 9" href="http://viewer.zmags.com/publication/b44ef0b8?page=9"> Tekjuskattslögin 100 ára Niðurstaðan um b) liði</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 10" href="http://viewer.zmags.com/publication/b44ef0b8?page=10"> SKATTURINN ef vanrækslan er ítrekuð skuli hækku</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 11" href="http://viewer.zmags.com/publication/b44ef0b8?page=11"> Tekjuskattslögin 100 ára III. Skattskyldir aðil</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 12" href="http://viewer.zmags.com/publication/b44ef0b8?page=12"> SKATTURINN þá menn, er starfi erlendis í þágu h</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 13" href="http://viewer.zmags.com/publication/b44ef0b8?page=13"> Tekjuskattslögin 100 ára en frádrátturinn gat e</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 14" href="http://viewer.zmags.com/publication/b44ef0b8?page=14"> SKATTURINN til annarra nema sérstök lagaheimild</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 15" href="http://viewer.zmags.com/publication/b44ef0b8?page=15"> Tekjuskattslögin 100 ára Í stofnlögunum nr. 6/1</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 16" href="http://viewer.zmags.com/publication/b44ef0b8?page=16"> SKATTURINN Skattfrelsi þessara vaxtatekna hélst</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 17" href="http://viewer.zmags.com/publication/b44ef0b8?page=17"> Tekjuskattslögin 100 ára </a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 18" href="http://viewer.zmags.com/publication/b44ef0b8?page=18"> SKATTURINN orðið. Urðu hin nýju stofnlög nr. 68</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 19" href="http://viewer.zmags.com/publication/b44ef0b8?page=19"> Tekjuskattslögin 100 ára vaxtagjöld, afföll og </a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 20" href="http://viewer.zmags.com/publication/b44ef0b8?page=20"> SKATTURINN 4. Frádráttur frá launum giftra kv</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 21" href="http://viewer.zmags.com/publication/b44ef0b8?page=21"> Tekjuskattslögin 100 ára frádráttur þá hækkaður</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 22" href="http://viewer.zmags.com/publication/b44ef0b8?page=22"> SKATTURINN Sjómannaafslát</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 23" href="http://viewer.zmags.com/publication/b44ef0b8?page=23"> Tekjuskattslögin 100 ára 6. Ívilnanir Í 65. g</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 24" href="http://viewer.zmags.com/publication/b44ef0b8?page=24"> SKATTURINN færslu rekstrartapa frá fyrri árum. </a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 25" href="http://viewer.zmags.com/publication/b44ef0b8?page=25"> Tekjuskattslögin 100 ára Heimilt er að ráðstafa</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 26" href="http://viewer.zmags.com/publication/b44ef0b8?page=26"> SKATTURINN ingur kostnaðarverðs (stofnverðs) ei</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 27" href="http://viewer.zmags.com/publication/b44ef0b8?page=27"> Tekjuskattslögin 100 ára Verðbreytingarskýrsla Fy</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 28" href="http://viewer.zmags.com/publication/b44ef0b8?page=28"> SKATTURINN Reiknað endurgjald Til sögunnar kom </a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 29" href="http://viewer.zmags.com/publication/b44ef0b8?page=29"> Tekjuskattslögin 100 ára </a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 30" href="http://viewer.zmags.com/publication/b44ef0b8?page=30"> SKATTURINN Embætti</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 31" href="http://viewer.zmags.com/publication/b44ef0b8?page=31"> Tekjuskattslögin 100 ára setti þeim erindisbréf</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 32" href="http://viewer.zmags.com/publication/b44ef0b8?page=32"> SKATTURINN á þessu stigi sker í augu en hún hel</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 33" href="http://viewer.zmags.com/publication/b44ef0b8?page=33"> Tekjuskattslögin 100 ára sem viðkomi skattálagn</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 34" href="http://viewer.zmags.com/publication/b44ef0b8?page=34"> SKATTURINN við tekjur þeirra þótt skattframtali</a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 35" href="http://viewer.zmags.com/publication/b44ef0b8?page=35"> Tekjuskattslögin 100 ára lögmæta arðsúthlutun. </a> <a title="Tekjuskattur 100 &aacute;ra - Sigmundur Stef&aacute;nsson page 36" href="http://viewer.zmags.com/publication/b44ef0b8?page=36"> SKATTURINN 2023</a>