{"id":472,"date":"2024-04-18T09:52:23","date_gmt":"2024-04-18T09:52:23","guid":{"rendered":"https:\/\/jonsteinar.is\/index.php\/2024\/04\/18\/lystisemdir-domara-a-kostnad-skattgreidenda\/"},"modified":"2025-05-26T09:44:36","modified_gmt":"2025-05-26T09:44:36","slug":"lystisemdir-domara-a-kostnad-skattgreidenda","status":"publish","type":"post","link":"https:\/\/jonsteinar.is\/index.php\/2024\/04\/18\/lystisemdir-domara-a-kostnad-skattgreidenda\/","title":{"rendered":"Lystisemdir d\u00f3mara \u00e1 kostna\u00f0 skattgrei\u00f0enda"},"content":{"rendered":"

Landsr\u00e9ttur t\u00f3k til starfa 1. jan\u00faar 2018. L\u00f6ngu var t\u00edmab\u00e6rt a\u00f0 stofna \u00feetta d\u00f3mstig til a\u00f0 l\u00e9tta of miklu \u00e1lagi af \u00e6\u00f0sta d\u00f3mst\u00f3lnum H\u00e6star\u00e9tti. Sagt hefur veri\u00f0 fr\u00e1 \u00fev\u00ed \u00ed fr\u00e9ttum a\u00f0 n\u00faverandi d\u00f3msm\u00e1lar\u00e1\u00f0herra s\u00e9 me\u00f0 f\u00e6kkun d\u00f3mara H\u00e6star\u00e9ttar til athugunar. \u00de\u00e6r hugmyndir a\u00f0 f\u00e6kka \u00feurfi d\u00f3murunum vi\u00f0 r\u00e9ttinn eru sj\u00e1lfsag\u00f0ar og hafa veri\u00f0 uppi um margra \u00e1ra skei\u00f0 en \u00e1vallt s\u00e6tt andm\u00e6lum forseta r\u00e9ttarins.<\/span><\/p>\n

Fyrir breytingarnar 2018 st\u00f6rfu\u00f0u 9 d\u00f3marar \u00ed f\u00f6stum st\u00f6\u00f0um vi\u00f0 H\u00e6star\u00e9tt. L\u00e1 au\u00f0vita\u00f0 fyrir a\u00f0 \u00feeim yr\u00f0i f\u00e6kka\u00f0 vegna st\u00f3rfellds samdr\u00e1ttar \u00ed verkefnum r\u00e9ttarins. S\u00fdnilega voru efni til a\u00f0 hverfa aftur til \u00feess fj\u00f6lda d\u00f3mara vi\u00f0 H\u00e6star\u00e9tt sem skipu\u00f0u d\u00f3minn fyrst eftir stofnun hans \u00e1ri\u00f0 1920, en \u00fe\u00e1 voru \u00feeir 3 e\u00f0a \u00a05 talsins. Teki\u00f0 var a\u00f0 fj\u00f6lga \u00feeim upp \u00far 1970 vegna m\u00e1lafj\u00f6ldans sem \u00fe\u00e1 haf\u00f0i veri\u00f0 mj\u00f6g vaxandi og var\u00f0 s\u00ed\u00f0ar megin\u00e1st\u00e6\u00f0a \u00feess a\u00f0 Landsr\u00e9ttur var stofna\u00f0ur.<\/span><\/p>\n

Fyrir tilverkna\u00f0 d\u00f3maranna \u00ed H\u00e6star\u00e9tti var samt \u00e1kve\u00f0i\u00f0 a\u00f0 skipa\u00f0ir yr\u00f0u 7 d\u00f3marar \u00ed r\u00e9ttinn eftir breytinguna 2018, en ekki 5 eins og bers\u00fdnilega hef\u00f0i veri\u00f0 meira en n\u00e6gilegt. \u00deetta hefur haft \u00feau \u00e1hrif a\u00f0 eftir a\u00f0 Landsr\u00e9ttur t\u00f3k til starfa hafa d\u00f3mendur \u00ed H\u00e6star\u00e9tti veri\u00f0 fleiri en \u00fe\u00f6rf er \u00e1 og hafa \u00feeir \u00fev\u00ed, eins og kunnugt er, sinnt \u00f6\u00f0rum st\u00f6rfum me\u00f0fram d\u00f3msst\u00f6rfunum. Sumir \u00feeirra eru meira a\u00f0 segja fast skipa\u00f0ir \u00ed kennarast\u00f6\u00f0ur vi\u00f0 lagadeild H\u00e1sk\u00f3la \u00cdslands. A\u00f0rir hafa gegnt \u00f6\u00f0rum st\u00f6rfum, a\u00f0allega hj\u00e1 r\u00edkinu. Auk \u00feess f\u00e1 \u00feeir miklu meiri t\u00edma en \u00e1\u00f0ur til orlofsfer\u00f0a til annarra landa og hafa a.m.k. sumir \u00feeirra n\u00fdtt s\u00e9r \u00feann m\u00f6guleika.<\/span><\/p>\n

Landsm\u00f6nnum er flestum lj\u00f3st a\u00f0 br\u00fdn \u00fe\u00f6rf er og hefur veri\u00f0 \u00e1 \u00fev\u00ed a\u00f0 spara \u00fatgj\u00f6ld r\u00edkisins. \u00dea\u00f0 samr\u00fdmist varla vi\u00f0leitni til \u00feess, a\u00f0 hafa starfandi h\u00e1tt launa\u00f0a emb\u00e6ttismenn, sem hafa ekki n\u00f3g a\u00f0 gera og geta \u00feess vegna gamna\u00f0 s\u00e9r vi\u00f0 a\u00f0ra s\u00fdslan \u00e1 kostna\u00f0 r\u00edkisins. N\u00fa er li\u00f0inn n\u00e6gur t\u00edmi til a\u00f0 unnt s\u00e9 a\u00f0 meta st\u00f6rf d\u00f3maranna og bera starfs\u00e1lagi\u00f0 saman vi\u00f0 st\u00f6\u00f0una fyrir breytingarnar 2018. Vi\u00f0 samantektina sem h\u00e9r fylgir er eing\u00f6ngu stu\u00f0st vi\u00f0 \u00e1rssk\u00fdrslur H\u00e6star\u00e9ttar sem birtar eru eftir\u00e1 um hvert \u00e1r fyrir sig. Af handah\u00f3fi voru borin saman \u00e1rin 2010 og 2022, \u00fe.e. fyrir og eftir stofnun Landsr\u00e9ttar.<\/span><\/p>\n

\u00de\u00e1 kemur \u00feetta m.a. \u00ed lj\u00f3s:<\/span><\/p>\n

\u00c1ri\u00f0 2010 voru kve\u00f0nir upp 710 d\u00f3mar en 60 d\u00f3mar \u00e1ri\u00f0 2022. D\u00e6mdum m\u00e1lum hefur \u00fev\u00ed f\u00e6kka\u00f0 um 650 e\u00f0a ca. 88%. Bei\u00f0num um \u00e1fr\u00fdjunarleyfi hefur hins vegar fj\u00f6lga\u00f0, en hafa ver\u00f0ur \u00ed huga a\u00f0 vinna vi\u00f0 afgrei\u00f0slu \u00feeirra er miklu minni en vi\u00f0 \u00feau m\u00e1l sem ganga til d\u00f3ms. Ef fj\u00f6lda \u00feessara bei\u00f0na er b\u00e6tt vi\u00f0 fj\u00f6lda d\u00e6mdra m\u00e1la kemur \u00ed lj\u00f3s a\u00f0 m\u00e1lunum f\u00e6kkar (milli \u00e1ranna 2010 og 2022) \u00far 767 \u00ed 232, \u00fe.e.a.s. um meira en tvo \u00feri\u00f0ju hluta.<\/span><\/p>\n

A\u00f0 \u00fev\u00ed er snertir starfs\u00e1lag \u00e1 einstaka d\u00f3mara vi\u00f0 H\u00e6star\u00e9tt eru h\u00e9r \u00e1 eftir b\u00e6\u00f0i taldir d\u00f3mar og m\u00e1lsskotsbei\u00f0nir. Gert er r\u00e1\u00f0 fyrir a\u00f0 5 d\u00f3marar sinni hverju m\u00e1li \u00fer\u00e1tt fyrir a\u00f0 sjaldan sitji nema 3 vi\u00f0 afgrei\u00f0slu m\u00e1lsskotsbei\u00f0na. En \u00fe\u00e6r eru, eina og \u00e1\u00f0ur sag\u00f0i, miklu fleiri en \u00e1\u00f0ur eftir breytinguna 2018.<\/span><\/p>\n

\u00cd lj\u00f3s kemur a\u00f0 \u00e1ri\u00f0 2010 t\u00f3k hver d\u00f3mari \u00fe\u00e1tt \u00ed 426 afgrei\u00f0slum (b\u00e6\u00f0i d\u00f3mum og m\u00e1lsskotsbei\u00f0num) en \u00e1ri\u00f0 2022 \u00ed 165 afgrei\u00f0slum. Ef d\u00f3murum yr\u00f0i f\u00e6kka\u00f0 \u00ed 5 myndi afgrei\u00f0slum \u00e1 hvern d\u00f3mara fj\u00f6lga \u00ed 232. H\u00e9r minnkar fj\u00f6ldi m\u00e1lanna um r\u00famlega 50% en \u00fe\u00e1 ber a\u00f0 hafa \u00ed huga a\u00f0 afgrei\u00f0slur \u00e1 m\u00e1lsskotsbei\u00f0num voru miklu fleiri \u00e1 \u00e1rinu 2022 en var \u00e1 vi\u00f0mi\u00f0unar\u00e1rinu 2010.<\/span><\/p>\n

Me\u00f0 fylgir fylgiskjal me\u00f0 t\u00f6lum \u00far \u00e1rssk\u00fdrslum H\u00e6star\u00e9ttar.<\/span><\/p>\n

\u00dea\u00f0 er hreinlega hneykslanlegt a\u00f0 stj\u00f3rnv\u00f6ld og l\u00f6ggjafi skuli l\u00e1ta undan kr\u00f6fum H\u00e6star\u00e9ttar um a\u00f0 7 d\u00f3marar skuli skipa r\u00e9ttinn eftir fyrrnefndar breytingar, sem hafa haft \u00ed f\u00f6r me\u00f0 s\u00e9r a\u00f0 \u00feessir h\u00e1tekjumenn r\u00edkisins hafa haft jafn r\u00faman t\u00edma til starfa sinna og fram kemur \u00ed \u00e1rssk\u00fdrslum r\u00e9ttarins. \u00deeir hafa b\u00e6\u00f0i geta\u00f0 b\u00e6tt vi\u00f0 sig \u00f6\u00f0rum vel launu\u00f0um st\u00f6rfum, oft hj\u00e1 r\u00edkinu, og sp\u00f3ka\u00f0 sig \u00ed skemmtifer\u00f0um til \u00fatlanda. \u00deetta gerist \u00e1 kostna\u00f0 skattgrei\u00f0enda. H\u00e9r er a\u00f0 finna enn eitt d\u00e6mi\u00f0 um s\u00f3un \u00e1 fj\u00e1rmunum r\u00edkisins. S\u00fdnilega \u00feykir \u00feeim sem um \u00feinga sj\u00e1lfsagt a\u00f0 skattgrei\u00f0endur beri kostna\u00f0inn af lystisemdum d\u00f3maranna.<\/span><\/p>\n

J\u00f3n Steinar Gunnlaugsson l\u00f6gma\u00f0ur<\/em><\/span><\/p>\n

Fylgiskjal<\/strong><\/span><\/p>\n

Uppl\u00fdsingar \u00far \u00e1rssk\u00fdrslum H\u00e6star\u00e9ttar \u00cdslands.<\/span><\/p>\n

\u00a0 Fj\u00f6ldi upp kve\u00f0inna d\u00f3ma og m\u00e1lskotsbei\u00f0na \u00ed H\u00e6star\u00e9tti fyrir og eftir stofnun Landsr\u00e9ttar, sem t\u00f3k til starfa 1. jan\u00faar 2018.<\/span><\/p>\n

\u00a0 Vi\u00f0 stofnun Landsr\u00e9ttar var d\u00f3murum \u00ed H\u00e6star\u00e9tti f\u00e6kka\u00f0 \u00far 9 \u00ed 7.<\/span><\/p>\n

\u00a0 H\u00e9r er ger\u00f0ur samanbur\u00f0ur \u00e1 fj\u00f6lda upp kve\u00f0inna d\u00f3ma og m\u00e1lskotsbei\u00f0na \u00ed H\u00e6star\u00e9tti, annars vegar \u00e1 \u00e1rinu 2010 og hins vegar \u00e1 \u00e1rinu 2022.<\/span><\/p>\n

\u00a0 Haft skal \u00ed huga a\u00f0 starf a\u00f0 m\u00e1lskotsbei\u00f0num er a\u00f0 jafna\u00f0i mun veigaminna en starf \u00ed d\u00e6mdum m\u00e1lum.<\/span><\/p>\n

\u00a0 \u00c1ri\u00f0 2010 voru kve\u00f0nir upp 710 d\u00f3mar og 57 m\u00e1lskotsbei\u00f0nir afgreiddar e\u00f0a samtals 767 m\u00e1l afgreidd. Settir voru 4 varad\u00f3marar til \u00feess a\u00f0 setjast \u00ed einst\u00f6k m\u00e1l, l\u00edklega oftast vegna vegna vanh\u00e6fis fastra d\u00f3mara.<\/span><\/p>\n

\u00a0 \u00c1 \u00e1rinu 2022 voru kve\u00f0nir upp 60 d\u00f3mar og 172 m\u00e1lskotsbei\u00f0nir afgreiddar e\u00f0a samtals 232 m\u00e1l afgreidd. Settir voru 11 varad\u00f3marar til a\u00f0 setjast \u00ed einst\u00f6k m\u00e1l. Ekki er l\u00edklegt a\u00f0 \u00fea\u00f0 hafi alltaf veri\u00f0 vegna vanh\u00e6fis fastra d\u00f3mara.<\/span><\/p>\n

\u00a0 Ef me\u00f0alt\u00f6l eru notu\u00f0 vi\u00f0 samanbur\u00f0 \u00e1 starfs\u00e1lagi einstakra d\u00f3mara og gert r\u00e1\u00f0 fyrir 5 d\u00f3murum \u00ed hverju m\u00e1li (varad\u00f3marar ekki me\u00f0taldir) l\u00edtur d\u00e6mi\u00f0 svona \u00fat og eru \u00fe\u00e1 afgrei\u00f0slur m\u00e1lskotsbei\u00f0na taldar me\u00f0:<\/span><\/p>\n

\u00a0 \u00c1ri\u00f0 2010:<\/span><\/p>\n

5 d\u00f3marar \u00ed 767 m\u00e1lum: Samtals 3835 afgrei\u00f0slur. Ef \u00feeim er jafnskipt \u00e1 9 d\u00f3mara hefur hver \u00feeirra teki\u00f0 \u00fe\u00e1tt \u00ed 426 afgrei\u00f0slum.<\/span><\/p>\n

\u00a0 \u00c1ri\u00f0 2022:<\/span><\/p>\n

5 d\u00f3marar \u00ed 232 m\u00e1lum: Samtals 1160 afgrei\u00f0slur. Ef \u00feeim er jafnskipt \u00e1 7 d\u00f3mara hefur hver \u00feeirra teki\u00f0 \u00fe\u00e1tt \u00ed 166 afgrei\u00f0slum. Ef d\u00f3murum yr\u00f0i f\u00e6kka\u00f0 \u00ed 5 myndi hver d\u00f3mari taka \u00fe\u00e1tt \u00ed 232 afgrei\u00f0slum.<\/span><\/p>\n

\u00a0 \u00cd t\u00f6lunum h\u00e9r a\u00f0 ofan er ekki talinn s\u00e1 fj\u00f6ldi m\u00e1la, \u00fear sem varad\u00f3marar voru settir. \u00deeir voru mun fleiri \u00e1 \u00e1rinu 2022 (8) en \u00e1 \u00e1rinu 2010 (4). Ekki er unnt a\u00f0 sj\u00e1 \u00ed \u00e1rssk\u00fdrslum r\u00e9ttarins \u00ed hve m\u00f6rgum m\u00e1lum varad\u00f3marar s\u00e1tu en \u00feau hafa s\u00fdnilega veri\u00f0 mun fleiri \u00e1 \u00e1rinu 2022 en \u00e1 \u00e1rinu 2010. Eitt og s\u00e9r er \u00fea\u00f0 mj\u00f6g undarlegt \u00fev\u00ed m\u00e1lin sem til me\u00f0fer\u00f0ar komu \u00e1 \u00e1rinu 2022 voru miklu f\u00e6rri en 2010.<\/span><\/p>\n

\u00a0 \u00deessar uppl\u00fdsingar \u00e6tti d\u00f3msm\u00e1lar\u00e1\u00f0herra a\u00f0 hafa \u00ed huga \u00feegar hann flytur frumvarp sitt um f\u00e6kkun d\u00f3maranna.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Landsr\u00e9ttur t\u00f3k til starfa 1. jan\u00faar 2018. L\u00f6ngu var t\u00edmab\u00e6rt a\u00f0 stofna \u00feetta d\u00f3mstig til a\u00f0 l\u00e9tta of miklu \u00e1lagi af \u00e6\u00f0sta d\u00f3mst\u00f3lnum H\u00e6star\u00e9tti. Sagt hefur veri\u00f0 fr\u00e1 \u00fev\u00ed \u00ed fr\u00e9ttum a\u00f0 n\u00faverandi d\u00f3msm\u00e1lar\u00e1\u00f0herra s\u00e9 me\u00f0 f\u00e6kkun d\u00f3mara H\u00e6star\u00e9ttar til athugunar. \u00de\u00e6r hugmyndir a\u00f0 f\u00e6kka \u00feurfi d\u00f3murunum vi\u00f0 r\u00e9ttinn eru sj\u00e1lfsag\u00f0ar og hafa veri\u00f0 uppi […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-472","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/jonsteinar.is\/index.php\/wp-json\/wp\/v2\/posts\/472","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jonsteinar.is\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jonsteinar.is\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jonsteinar.is\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jonsteinar.is\/index.php\/wp-json\/wp\/v2\/comments?post=472"}],"version-history":[{"count":1,"href":"https:\/\/jonsteinar.is\/index.php\/wp-json\/wp\/v2\/posts\/472\/revisions"}],"predecessor-version":[{"id":838,"href":"https:\/\/jonsteinar.is\/index.php\/wp-json\/wp\/v2\/posts\/472\/revisions\/838"}],"wp:attachment":[{"href":"https:\/\/jonsteinar.is\/index.php\/wp-json\/wp\/v2\/media?parent=472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jonsteinar.is\/index.php\/wp-json\/wp\/v2\/categories?post=472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jonsteinar.is\/index.php\/wp-json\/wp\/v2\/tags?post=472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}