Relevant bibliographies by topics / Mortgage loans, law and legislation

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Mortgage loans, law and legislation'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 July 2024

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Journal articles on the topic "Mortgage loans, law and legislation"

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Povedyonkova, І. "Mortgage for Land Plots." Analytical and Comparative Jurisprudence, no. 5 (November 17, 2023): 247–52. http://dx.doi.org/10.24144/2788-6018.2023.05.43.

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The information discussed relates to the legal aspects of mortgaging land plots located in Ukraine. The joint ownership of land implies the division of the land plot into shares between co-owners. A land plot may be mortgaged with the consent of all co­owners in accordance with the current legislation of Ukraine, namely the Civil Code of Ukraine, the Land Code of Ukraine, the Family Code of Ukraine, the Law of Ukraine "On Mortgage”, the Law of Ukraine "On Notaries”. The designated purpose of a land plot plays an important role in its use for intended purpose; if the land plot is used for another purpose, it is necessary to change the designated purpose based on the current legislation of Ukraine. Changing the designated purpose of a land plot can be a complicated process and requires good reasons. In particular, agricultural land plots may be pledged only by banks with a relevant license. According to the applicable laws of Ukraine, mortgagors are not restricted in their rights in connection with the signing of the mortgage agreement and have the right to use the land plot for its intended purpose, to construct houses, estates, buildings, etc. on the mortgaged land plot, unless otherwise provided for in the agreement. In the case of a mortgage of land plots with existing buildings, structures and plantations owned by third parties, their rights and obligations may be transferred to the mortgagee upon foreclosure on such land plot only in the event of failure to comply with the terms of the loan and mortgage agreement. When entering into a mortgage agreement, under the current legislation of Ukraine, the said agreement must be notarized. The documents required for the notarization of a mortgage agreement for a land plot include the location, composition and designated purpose of the plot, its value and title, etc. When reviewing this information, it is important to keep in mind that a mortgage on a land plot has its own specific restrictions and requirements based directly on the current legislation of Ukraine.
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Ainsyiyah, Elmas Dwi, and Imman Yusuf Sitinjak. "The authority of Land Deed official in binding processes in the bank in Indonesia." Research, Society and Development 9, no. 8 (August 6, 2020): e986986936. http://dx.doi.org/10.33448/rsd-v9i8.6936.

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This paper is aimed at further researching two problems which question the role of PPAT (Pejabat Pembuat Akta Tanah) to implement credit binding in the bank. PPAT is an official certifier of title deeds which is made and used as evidence that certain legal actions have been carried out regarding land rights or ownership rights in Indonesia. This paper will also discuss the implementation of making mortgage rights on bank loans. The method used was through analytical descriptive methods with normative juridical approach. Data were collected through literature research that were analyzed qualitatively through juridical interpretation based on relations between legal principles approach based on the legal material by examining the theories, concepts, principles of law and legislation. It is found that the authority of the PPAT on granting land mortgage rights on bank loans is where the PPAT handles the implementation of credit agreements in the Bank until the granting of mortgage rights can be placed on the said land. The implementation of making mortgage rights on bank loans was followed by a promise to provide mortgage rights. The granting of Mortgage Rights is also preceded by an assurance to arrange for Mortgage Rights as a guarantee of paying off certain debts, which are set forth in the debt agreement concerned or other agreements that cause the debt.
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Ponka, Viktor F. "Protection of the Rights of Participants in Mortgage Legal Relations in the Law of Germany." Proceedings of the Southwest State University. Series: History and Law 11, no. 5 (2021): 87–95. http://dx.doi.org/10.21869/2223-1501-2021-11-5-87-95.

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Relevance. For many years in the Russian Federation there has been a steady growth in mortgage lending, which makes it especially important to find ways to improve the legal regulation of mortgage legal relations on the basis of analysis of domestic and foreign experience in this area. Mortgage lending is the most important source of funds for purchasing real estate by citizens of the Russian Federation and foreign countries. In this connection, legal regulation of relations connected with such lending requires continuous development based on a balanced consideration of the interests of debtors and creditors as participants in mortgage legal relations. The analysis of foreign experience in the regulation of mortgage legal relations, including the experience accumulated and fixed in the German legislation, is most important for the solution of this problem. The purpose of the study is to develop theoretical provisions aimed at improving the legal regulation of mortgage legal relations in order to protect the rights of their participants. Objectives: to reveal features of legal regulation of relations connected with granting mortgage loans and pro-tection of rights of their recipients in German legislation; to investigate features of providing balance of interests of mortgage debtors and creditors in German legislation; to determine directions of further development of legal regulation of the considered questions. Methodology. The author relied on the dialectical-materialistic method, the systematic method, methods of analysis and synthesis, the formal-legal method. The results of the research are are of theoretical and applied nature and are aimed at improving the quality of legal regulation of civil relations. Conclusions. The conclusions made in the article are of debatable character, directed to the continuation of researches within the framework of the declared subject, directed to the development of the basic principles allowing uniformly to solve the problems connected with development of legal regulation of questions of mortgage crediting in the Russian Federation taking into account foreign experience. The article is a continuation of the author's research on the issues related to the legal regulation of mortgage lending in the Russian Federation and abroad.
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Peres, Zsuzsanna. "Land Politics in Hungary between the Two World Wars." Krakowskie Studia z Historii Państwa i Prawa 4 (2011): 95–107. http://dx.doi.org/10.4467/20844131ks.12.008.0509.

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Land Politics in Hungary between the Two World Wars The paper discusses the Hungarian legislation that regulated the ownership referring to real property in the period between the World Wars. The discussion included also the review of the law on colonization and division of the land, as well as the law on bank loans offered to those who were professionally engaged in farming. In addition, the authoress made an analysis of the archaic institution of fideicomissum. While depicting the background of legislative efforts of the time, the authoress recalled the developments that took place prior to the discussed changes in the ownership relationships. Therefore she discussed also the 19th century reforms that abolished serfdom and serf labour, introduced the land and mortgage register etc.
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Donkor-Hyiaman, Kenneth Appiah, and Kenneth Nii Okai Ghartey. "Legal origins and mortgage finance contradictions." International Journal of Housing Markets and Analysis 10, no. 1 (February 6, 2017): 156–79. http://dx.doi.org/10.1108/ijhma-03-2016-0019.

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Purpose This study aims to examine why Ghana has English legal origins (hypothesised as a legal framework that promotes financial development) but has not developed a well-functioning mortgage finance market. Design/methodology/approach The authors adopt the institutional autopsy approach developed by Milhaupt and Pistor (2008). This study is not a cross-country study but a historical examination of Ghana’s mortgage finance regulatory framework. The institutional autopsy framework considers the iterative process of change in a system and allows for context-specific system analysis. Findings The authors note that for a long period of about 68 years (1940-2008), some of the legal rules regulating mortgage finance were not typical of the hypothesised characteristics of the English common law tradition. These rules, including, interest rate controls, excessive entry barriers, loan default guarantee discriminations and complex foreclosure procedures, tended to inadequately protect creditors. In the context of the history of military rule and law-making, judicial discretion that could have promoted legal efficiency and strengthened contract enforcement was also limited. During this period, the legal system demonstrated a concentrated and coordinative character. New legislation in the form of the Home Mortgage Finance Act 2008 (Act 770) attempts to resolve some of these bottlenecks and improve creditor rights protection. Research limitations/implications The study focuses solely on how the legal institution affects creditor protection and mortgage finance in Ghana. Practical implications Policy-wise, the study deepens the understanding of the channels through which the law affects the development of mortgage finance. Originality/value To the best of the authors’ knowledge, the methodology used (institutional autopsy) is novel in the context of analysing mortgage finance.
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Zaradkiewicz, Kamil. "Future of the Euromortgage conceptPart 1: Solutions in selected European countries." Nieruchomości@ I, no. I (March 31, 2023): 9–32. http://dx.doi.org/10.5604/01.3001.0016.3036.

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Since the 1960s, there has been discussion regarding the introduction of a flexible real estate pledge law in Europe that could serve to ensure security above all for cross-border loans. Although this issue is not currently undergoing detailed analysis, due to a number of significant changes in variousEuropean legislations, including in Polish law, anticipating new solutions in mortgage law, it is worth considering anew whether they and which ones might constitute a possible model for future security in rem in European Union law. The first section of the article outlines the historical background of solutions breaking with the Roman model of accessory pledge rights, and presents a few selected modern mortgage systems, in which there has been a significant departure from the principle of pendency of collateral security on real estate above all the German, Slovenia, Swiss, French, Estonian and Hungarian systems. Slovenian practice may be taken as an example of solutions that have not worked out in practice due to abuses related to the establishing of a non-accessory pledge right to the detriment of creditors seeking the satisfaction of other debts from the property of the owner of the encumbered property.
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Mala, Iva, Arini Putri, Aminah Firdausi, and Kadek Renitayani. "INTERNALISASI EKSEKUSI JAMINAN HAK TANGGUNGAN DALAM PEMBIAYAAN KREDIT PADA BANK SYARIAH INDONESIA (BSI) KOTA MALANG." Qawãnïn Journal of Economic Syaria Law 6, no. 1 (June 27, 2022): 21–35. http://dx.doi.org/10.30762/qawanin.v6i1.2.

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The Financial Institution under the government and supervised by the OJK regarding credit financing in accordance with sharia provisions is the Indonesian Sharia Bank. This study uses a normative juridical approach with a descriptive approach, primary data sources and secondary data from documentation and legislation. The technique in this study uses observation and interviews. The results of this study used the internalization of the Law of the Republic of Indonesia Number 21 of 2008 concerning Islamic Banking and the Law of the Republic of Indonesia Article 6 concerning Mortgage Rights. The obstacles faced in this study are the delinquency of various characteristics of debtors who ignore their installments. Efforts made to overcome these problems are through mediation, fostering to sell the object of mortgage guarantee together and if this method does not produce results, it will be carried out with a court decision. It is hoped that the increase in the survey of the object of the mortgage guarantee can be evaluated again before approving the loan application from the debtor.
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Persson, Annina H., Ann-Sofie Henrikson, and Karin Lundström. "Household Credit, Indebtedness, and Insolvency." European Review of Private Law 21, Issue 3 (May 1, 2013): 795–814. http://dx.doi.org/10.54648/erpl2013042.

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Abstract: The problem of excessive debt among households in Sweden is increasing. As a result of the development within the financial sector, households in Sweden have increased their debt incurrence markedly. It has been relatively easy to borrow money, due to the deregulation of the credit market in Sweden in the 1990s and the low interest rates in recent years. As mortgage loan is the bulk of the total household debt, the risk that individuals will be affected by excessive debt incurrence and insolvency has therefore increased. Therefore, a number of new legislative changes have been implemented to overcome this problem. In order to prevent these risks, the Financial Authority has adopted a rule that stipulates that new loans should not exceed 85% of the property market value. Reports from both the Swedish Enforcement Authority and the Swedish Financial Supervisory Authority show that 20% of Swedish households have a difficult time making ends meet. Those who are affected by excessive debt often experience a lower standard of living since frequently they are impacted by distraint. The aim of this paper is to describe and analyze the excessive debt situation in terms of insolvency and effects on households and society. Firstly, we intend to investigate foreclosures in Sweden, both regionally and over time. Why are certain regions less frequently affected by these risks while other regions show higher levels of risk even during generally good years? Secondly, we will investigate whether (a) whether properties that have undergone executive auction are sold at a lesser value, (b) if these properties have an impact on the property prices in the vicinity and (c) if those who buy these properties themselves run a greater risk of insolvency. Thirdly, a closely related area of legal interest is investigating to what extent legislation provides a protective net for the debtor who, through the executive auction, thereby loses his/her residence.
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Tupitska, Yevgenia O. "Legislative Regulators That Will Determine the Dynamics of Credit Agreements During the Period of Martial Law in Ukraine." osteuropa recht 69, no. 2 (2023): 249–62. http://dx.doi.org/10.5771/0030-6444-2023-2-249.

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The article examines the peculiarities of legislative changes that took place in the field of credit regulation and were implemented in Ukrainian legislation in connection with the introduction of martial law as a result of the armed aggression of the Russian Federation. The impact of crisis situations on the functioning of the country's financial sector is analyzed and a conclusion is made about the effectiveness of their legislative regulators. Different types of contractual structures within which credit legal relations may arise are considered, it is proved that the relevant legislative changes apply not only to traditional, typical credit agreements, such as loan agreements, but are also indirectly applied to other contracts in which crediting is an additional condition for carrying out mutual settlements between the parties of the corresponding obligation. The article pays special attention to the definition of force majeure circumstances that relieve the borrower from responsibility for non-fulfillment of the terms of the credit agreement or mitigate such responsibility. Peculiarities of execution of mortgage contracts are studied, as well as precedents of judicial practice arising from the resolution of disputes between the parties to the credit agreement.
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Sein, Karin. "Transposition of the New Consumer Credit Directive in Estonia." European Review of Private Law 20, Issue 2 (April 1, 2012): 435–46. http://dx.doi.org/10.54648/erpl2012026.

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Abstract: On 30 September 2010, the Estonian Parliament adopted amendments to the Law of Obligations Act (LOA) aimed at implementing the new EU Consumer Credit Directive into Estonian legislation. These amendments entered into force on 1 July 2011, thus over a year later than the mandatory transposition deadline under the Directive. The reason for the delay was the fact that on 1 January 2011 Estonia joined the euro zone and the Estonian credit institutions were not ready to face two substantial challenges - introduction of the euro and coping with the new requirements of the Consumer Credit Directive - simultaneously. The transposition of the Directive has led to extensive amendments in the chapter of consumer credit contract, but a major reform of the general contract law was not required. The article discusses the transposition of the new Directive into Estonian law, paying particular attention to issues where the Member States have been granted regulatory discretion. All in all, the new Consumer Credit Directive aiming at maximum harmonization has been correctly transposed into Estonian law. The article also shows that the Estonian legislator, while in pursuit of higher consumer protection standard, has considerably expanded the scope of application of the consumer credit regulation to cover areas (e.g., small-scale loans and mortgage credit) beyond those of the Directive. This in turn is not helping to put an end to legal fragmentation of consumer credit regulation across the EU as creditors from other Member States willing to offer consumer credit products in Estonia are still facing somewhat different consumer credit provisions than the one in force in their home countries.
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Dissertations / Theses on the topic "Mortgage loans, law and legislation"

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Lau, Hung-kwong Vincent. "Security and lending aspects in Hong Kong building project financing." Thesis, Click to view the E-thesis via HKUTO, 1997. http://sunzi.lib.hku.hk/HKUTO/record/B38627863.

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Witten, Tim. "Pre-contractual assessments in mortgage loans: Promoting responsible lending or exacerbating financial exclusion? - A comparative study of the South African National Credit Act and the European Mortgage Credit Directive." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29718.

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In recent years, pre-contractual assessments in consumer credit agreements, including affordability assessments, have made their way up the priority ladder for legislators. International institutions such as the World Bank promote pre-contractual (affordability) assessments as a key regulatory tool in the prevention of “reckless” or “predatory” lending and the promotion of a responsible credit regime. In particular, so it is argued, a responsible lending regime and the protection of consumers is crucial in the mortgage credit market, where overindebtedness can have severe consequences for consumers, namely eviction and the loss of their home, and for the stability of the financial system as a whole. The South African and the European legislator have kept up with the trend of implementing pre-contractual assessments as part of the responsible (mortgage) credit regime with the enactment of the South African National Credit Act and the European Mortgage Credit Directive. The study will duly compare the National Credit Act and the Mortgage Credit Directive in general and the provisions pertaining to pre-contractual assessments in mortgage loans in particular. It seeks to identify potential shortcomings of the statutory provisions in the context of the different historical, economic and social backgrounds of South African and the European Union. Lastly, the study will look at certain concerns that have been raised in relation to precontractual assessments, notably the concern that pre-contractual assessments lead to restrictive lending practices which exacerbate financial exclusion. The study comes to the conclusion that pre-contractual assessments in South Africa and the European Union are an effective tool in preventing over-indebtedness and thus contribute in achieving a responsible credit regime. However, they will not be able to facilitate access to credit at the same time. While access to credit might not be at the centre of importance in the European Union, the situation is different in the South African jurisdiction. In the light of the developments in the mortgage credit market, the constitutional right of access to housing, and the explicit objective of the National Credit Act to facilitate access to credit, it is of significant importance to improve the access to mortgage credit, especially for the low-income and historically disadvantages population in South Africa. In this context, the South African jurisdiction needs an approach that is different from the legal framework in the European Union. Further governmental and/or legislative action will therefore be required in order to facilitate access to mortgage credits in South Africa.
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Azapmo, Jean Bertrand. "World Bank governance conditionality, sovereignty of borrowing states and effectiveness of investment loans: an analysis of the Chad-IBRD loan agreement." Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3256_1215763037.

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Thirty years after it has achieved its independence, the Republic of Chad, which has faced a long political instability, decided to exploit its oil resources in order to achieve its development objectives. Owing to the difficulties encountered in mobilizing financial resources for the realization of the project, the Government obtained from the International Bank for Reconstruction and Development (IBRD) a loan US$39.5 millions. The loan Agreement, signed between the two parties on 29 March 2001 included a provision referring to the Petroleum Revenue Management Program, described in schedule 5 of the Agreement. This Petroleum Revenue Management Program imposed a number of obligations, related to the actions to be undertaken by the Chadian Government prior to the release of the funds by the Bank, and to the modalities to be followed in the course of the management of the oil revenues. These obligations are also known as governance conditionalities. This theses raised the issues of the legitimacy of the Bank's Governance conditionality, its impact on both the sovereignty of the borrower to freely determine the use of its resources and the effectiveness of the loan.

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Nilsson, Therese. "Taxation on loans from foreign undertakings : The Swedish legislation and its compatibility with the freedom of establishment within the European Union." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12277.

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On January 1, 2010, the Swedish government changed the national rule on taxation of loans between Swedish companies and their shareholders to also comprise loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aimed to eliminate the newly discovered tax planning which is carried out by an owner establishing a holding company in another Member State from which he lends tax-free means for private consumption. These proceedings result in major tax revenue losses for Sweden since the shareholder’s income was not taxable in Sweden before the change. This change has been subject for criticism by the consultative bodies in the government bill and in the legal debate. The expression of discontent is due to the fact that the changes do not comply with the freedom of establishment. As far as is known, no one has analyzed whether this statement is correct. Therefore, this thesis aims to provide an answer to whether the changes of the rule on taxation of prohibited loans are compatible with the freedom of establishment and consequently whether the Swedish government made a mistake when changing the rule to also comprise foreign companies. Due to the freedom of establishment, it is prohibited for the Member States to take measures which restrict or make nationals refrain from establishing abroad. Intra-state loans are prohibited why they hardly ever occur and the taxation on loans therefore in practice only applies to foreign companies. Legislation in a Member State which only applies to foreign persons constitutes prohibited discrimination. Further, the high tax burden hinders nationals from taking advantage of another Member State’s more favourable legislation and makes the nationals refrain from establishing in other Member States. It is therefore considered that the rule is restrictive to the freedom of establishment. However, such a restrictive rule as in this case is justified by the aim of preventing tax avoidance taken together with the balanced allocation of taxing power between the Member States. Thus, the government makes Sweden breach EU law since the rule is not proportionate despite the justifications. The rule is too general designed since it is restrictive to all foreign undertakings and not just the holding companies with which the tax planning are performed. Further, there are other less restrictive solutions to the problem which have the same effect as the rule in question.

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Van, den Haute Erik. "Harmonisation européenne du crédit hypothécaire: perspectives de droit comparé, de droit international privé et de droit européen." Doctoral thesis, Universite Libre de Bruxelles, 2008. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210458.

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La réalisation du marché intérieur européen par une meilleure intégration des marchés financiers est aujourd’hui devenue une réalité. L'objectif est toutefois loin d'être atteint en matière de crédit hypothécaire, nonobstant de nombreuses initiatives européennes. Compte tenu de ces difficultés et du postulat selon lequel il serait impossible d'harmoniser le droit des suretés immobilières en raison de leur ancrage culturel et national, une proposition alternative consistant dans la création d'une sûreté immobilière commune (euro-hypothèque), venant se superposer aux systèmes nationaux, a été formulée depuis un certain nombre d'années. La recherche analyse dans un premier temps la réalité du postulat précité à la lumière du droit comparé et conclut qu'en réalité, les différents systèmes trouvent non seulement leur origine dans un modèle identique, fondé sur le caractère accessoire de la sûreté, mais ont en outre connu une évolution similaire au cours de ces dernières années. Il apparaît que ce modèle constitue la meilleure base pour toute harmonisation européenne. Après avoir examiné l'interaction avec le droit international privé, sous l'angle de la protection du consommateur, et le droit européen, sous l'angle de la question de la compétence communautaire et du principe de subsidiarité, des pistes sont proposés pour opérer un rapprochement des législations nationales relatives au crédit hypothécaire. La proposition consiste à intégrer dans un seul instrument juridique contraignant (une directive européenne) les différentes propositions permettant d'opérer un rapprochement des législations nationales à trois niveaux :celui de la sûreté immobilière et de la publicité foncier, celui du contrat de prêt et enfin, celui relatif à la procédure de réalisation de l'immeuble.
Doctorat en droit
info:eu-repo/semantics/nonPublished
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Djojonegoro, Anda. "The UNIDROIT international aviation finance law reform project : preparing the world to adopt to a new aircraft mortgage convention." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ64270.pdf.

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Risco, Sotil Luis Felipe del. "The coverage and extraordinary force of the open mortgage." THĒMIS-Revista de Derecho, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/107970.

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In Peru, there are legal figures that, despite ofbeing abolished, continue having real effects. Such is the case of the "open mortgage”, which survives in our legal system.In this article, in regard to a recent judicial decision by the Peruvian Supreme Court, the author explains the figures of the “open mortgage” and the “ordinary mortgage”, showing their differences and warning of the inadequacy of equating their jurisprudential treatment.
En el Perú, existen figuras legales que, pese a estar derogadas, continúan teniendo efectos en la realidad. Tal es el caso de la “hipoteca sábana”, la cual pervive en nuestro sistema legal.En este artículo, a propósito de una reciente decisión judicial de la Corte Suprema del Perú, el autor explica las figuras de la “hipoteca ordinaria” y de la “hipoteca sábana”, mostrando sus diferencias, y advierte sobre lo inadecuado de equiparar su tratamiento jurisprudencial.
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Rupping, Jacobus Adriaan. "Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86326.

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Thesis (MAcc)--Stellenbosch University, 2014.
ENGLISH ABSTRACT: The requirements of section 11(a) and section 24J(2) were considered in this research assignment, from both a money-lender’s and an investment holding company’s perspective, to determine whether interest, losses on irrecoverable loans and raising fees were tax deductible. It was determined, that if the trade requirement is satisfied by the money-lender, then the above-mentioned expenses are fully tax deductible. However, if the trade requirement is satisfied by the investment holding company then only the interest is fully tax deductible. It is further submitted however in this research assignment that it cannot be said that the money-lender alternative is better than the investment holding company alternative – both alternatives are of equal value in the current tax system. What is important though is that taxpayers who will fit the mould of an investment holding company will now be able to use the principles set out in this research assignment to prove that it is in fact carrying on a trade for tax purposes, something that taxpayers are generally reluctant to pursue. If this is pursued, taxpayers may have the added tax benefit of tax deductible interest expenditure (in full) in cases where this was not previously the norm (and an investment holding company will not have to satisfy any of the guidelines of the “money-lender test” when it seeks to deduct its interest expense in full). However, if an investment holding company seeks to deduct losses on irrecoverable loans and raising fees for tax purposes, it will not have to satisfy all the guidelines of the “money-lender test”, but it will have to satisfy one guideline, that being the “system or plan” and “frequent turnover of capital” guideline. It will be very difficult for an investment holding company to prove this on the facts of the case – it will arguably take a special set of facts to accomplish this mean feat.
AFRIKAANSE OPSOMMING: Die vereistes van artikel 11(a) en artikel 24J (2) is in hierdie navorsingsopdrag vanuit ʼn geldskieter en 'n beleggingshouermaatskappy se perspektief oorweeg, om die belastingaftrekbaarheid van rente, verliese op oninvorderbare lenings en diensfooie te bepaal. Daar is vasgestel dat indien die bedryfsvereiste deur ʼn geldskieter nagekom word, bogenoemde uitgawes ten volle vir belastingdoeleindes aftrekbaar is. Indien die bedryfsvereiste egter nagekom word deur ʼn beleggingshouermaatskappy sal slegs die rente ten volle aftrekbaar wees vir belastingdoeleindes. Verder word dit in die navorsingsopdrag aan die hand gedoen dat daar nie gesê kan word dat die geldskieter-alternatief beter is as die beleggingshouermaatskappy-alternatief nie – beide alternatiewe is van gelyke waarde in die huidige belastingbestel. Die onderskeid is egter belangrik, aangesien die belastingbetalers wat aan die vereistes van ʼn beleggingshouermaatskappy voldoen, nou in staat sal wees om die beginsels wat in hierdie navorsingsopdrag uiteengesit word, te gebruik om te bewys dat die beleggingshouermaatskappy in werklikheid ʼn bedryf vir belastingdoeleindes beoefen. Belastingbetalers is oor die algemeen huiwerig om dit te poog. Indien wel, kan belastingbetalers ʼn belastingaftrekking ten opsigte van rente uitgawes kry, wat voorheen nie die norm was nie (ʼn beleggingshouermaatskappy sal nie enige van die “geldskietertoets” riglyne hoef na te kom wanneer dit poog om ʼn belastingafrekking vir die rente uitgawe te kry nie). Indien ʼn beleggingshouermaatskappy verliese op oninvorderbare lenings en diensfooie vir belastingdoeleindes wil aftrek, sal die belastingbetaler nie al die “geldskietertoets” riglyne hoef na te kom nie, maar sal egter moet voldoen aan die “stelsel of plan” en “gereelde omset van kapitaal” riglyne. Dit sal baie moeilik wees vir 'n beleggingshouermaatskappy om dit te bewys op grond van die feite van die saak – dit sal waarskynlik ʼn spesiale stel feite verg om dit te bereik.
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Olivier, Albert. "A guide to asset securitisation in South Africa." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52644.

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Thesis (MBA)--Stellenbosch University, 2002.
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ENGLISH ABSTRACT: Enormous growth has been experienced in the South African securitisation environment due to the lack of Government bond issues. There is little doubt that securitisation is still in its early stages in South Africa, but it is here to stay. Asset securitisation can be described as the process of pooling and repackaging non tradable assets secured by relatively uniform, small value assets into liquid securities. The original form of asset securitisation is mortgage backed securities. The success achieved in the securitisation of mortgage loans globally resulted in the securitisation of other types of asset backed securities. Auto loans, credit card receivables and synthetic securitisation have attracted substantial interest in South Africa in the recent past. Synthetic securitisation is becoming an increasingly important topic following the focus of financial institutions to manage regulatory and risk capital. Each securitisation transaction can be structured in such a way to demonstrate specific cash flow characteristics, risk profiles or average life parameters. Securitisation structures include several entities, with each playing a distinct role. The originator is the entity which creates the underlying asset pool. The asset pool is then sold to a SPV, which is a bankruptcy remote vehicle through which the securitisation transaction is facilitated. The SPV will sell securities backed by the asset pool to investors. The proceeds of the issue are used to finance the purchase of the asset pool from the originator. The SPV appoints a servicer that administers the asset pool on behalf of the issuer in return for a fee. The South African legal and tax environment is currently undergoing a transformation in order to accommodate the growing interest in securitisation. Precedents regarding the taxation of securitisation structures are still lacking in South Africa. Both legal and taxation issues around securitisation transactions are likely to change over the coming years. The South African securitisation market still needs to be improved significantly ahead of being classified as world class. The lack of familiarity among investors involved in securitisation is keeping the market from growing to its full potential. Investor education and the documentation of deal information are crucial. The growth of securitisation issues is necessary to increase volumes and in turn enhance liquidity. Knowledge, volumes and regulations regarding securitisation are certainly lacking in South Africa, and though this may slow growth, it will most definitely not prevent the business from rapidly expanding.
AFRIKAANSE OPSOMMING: Die tekort aan staatseffekte in Suid Afrika is een van die redes wat gelei het tot die groei van die Suid Afrikaanse bate effekte mark. Alhoewel bate effektering nog 'n nuwe konsep in Suid Afrika is, het die finansiele markte in Suid Afrika effektering aanvaar en groot belangstelling word getoon deur beide finansiele instellings en beleggers. Bate effektering kan beskryf word as die proses waar onverhandelbare bates saam gegroepeer word en omskep word in likiede sekuriteite wat in die ope mark verhandel kan word. Bate effektering het sy oorsprong in die Verenigde State van Amerika gehad, waar verbandlenings ge-effekteer is. Groot suksesse is behaal en ander vorme van bates is vinnig ge-effekteer en aan die mark gebied. In Suid Afrika is verskillende vorme van effektering al aangetref, die nuutste en mees opwindenste is egter sintetiese effektering. Effektering sluit verskillende entiteite in, en elkeen speel 'n baie spesifieke rol. Kortliks is die proses soos hierna beskryf. Die bates word deur die oorspronklike eienaar aan 'n spesiale doel voertuig verkoop. Die spesiale doel voertuig is heeltemal onafhanklik van ander eenhede in die effekteringsstruktuur en finansiele probleme in die struktuur het geen effek op die kredietwaardigheid van die spesiale doel voertuig nie. Die spesiale doel voetuig verkoop effekte aan beleggers, en die inkomste ontvang van beleggers befonds die aankoop van die poel bates van die oorspronklike eienaar. Die spesiale doel voertuig word gediens en onderhou deur 'n diens verskaffer in ruil vir 'n kontraktuele vergoeding. Die Suid Akrikaanse finansiële markte is tans besig om 'n transformasie proses te ondergaan om effektering te akkomodeer, die fokus is veral op wetlike en belasting aspekte. Alhoewel baie veranderinge al plaasgevind het, sal daar nog baie gedoen moet word voor die Suid Afrikaanse mark as wereld-klas geklassifiseer kan word. Ongelukkig is beleggers nog onbekend met effektering en daarom weerhou dit die mark van vinnige ontwikkeling. Kortom, kennis, volumes en duideliker regulasies wat betrekking het op effektering is definitief nodig in Suid Afrika, en alhoewel dit groei verstadig, sal dit definitief nie die nuwe finansiële instrument keer om tot een van Suid Afrika se vooraanstaande finansiële instrumente te ontwikkel nie.
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Kennedy, David Alan. "The ideal asset/liability model for credit unions (with assets between $100 - $500 million)." CSUSB ScholarWorks, 2004. https://scholarworks.lib.csusb.edu/etd-project/2699.

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This project focused on developing the ideal Asset / Liability Model for credit unions with assets between one hundred million and five hundred million dollars. Ideally the model should be closely aligned with that of a successful credit union at the high end of this range. SELCO Community Credit Union of Eugene Oregon was used in creating the model.
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Books on the topic "Mortgage loans, law and legislation"

1

Fowler, Mavis. Home mortgage law primer. Dobbs Ferry, N.Y: Oceana Publications, 1995.

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L, Carter Carolyn, Twomey Tara, Cohen Alys I, and National Consumer Law Center, eds. Mortgage lending. Boston, MA: National Consumer Law Center, 2012.

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Pannabecker, James H. Mortgage compliance update: Solutions for mortgage professionals. Austin, Tex: A.S. Pratt & Sons, 2006.

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Ohio. Ohio mortgage loan act: Ohio Revised Code and rules relating to mortgage loan act. Columbus: State of Ohio Dept. of Commerce, Division of Consumer Finance, 1985.

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Torp, Jeffrey. Mortgage compliance audit program. Austin, Tex. (7000 West William Cannon Dr., Suite 2300, Austin 78735): AlexInformation, 2002.

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Torp, Jeffrey. Mortgage lending origination & servicing. Austin, Tex: Alexinformation, 2002.

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Institute, Pennsylvania Bar. Don't mortgage your future: Learn the latest trends in mortgage litigation. Mechanicsburg, Pennsylvania: Pennsylvania Bar Institute, 2015.

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Ackelsberg, Irv. Residential mortgage foreclosure: Pennsylvania law and practice. Philadelphia, Pennsylvania: George T. Bisel Company, Inc., 2014.

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Ackelsberg, Irv. Residential mortgage foreclosure: Pennsylvania law and practice. Philadelphia, Pennsylvania: George T. Bisel Company, Inc., 2012.

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Demushkina, E. S. Problemy primenimosti akt︠s︡essornosti i veshchnoĭ zashchity ipoteki v rossiĭskom grazhdanskom prave. Moskva: I︠U︡risprudent︠s︡ii︠a︡, 2011.

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Book chapters on the topic "Mortgage loans, law and legislation"

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Golecki, Mariusz J., and Piotr Tereszkiewicz. "Complex Mortgage Loans as a Case Study for Consumer Law and Economics." In Consumer Law and Economics, 19–37. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49028-7_2.

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Boedo Vilabella, Lucía, and Begoña Alvarez García. "Recent Developments in Mortgage Loans in Spain and the Effects of the Subsequent Legislative Reforms." In Emerging Tools and Strategies for Financial Management, 152–72. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2440-4.ch007.

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This chapter analyses the evolution of the mortgage loan in Spain during the present century. The economic development of Spain is described with its great connection to mortgages. The text centres on the new conditions incorporated in the loans in the years before the crisis, which were subsequently demonstrated to be unfair terms and caused serious problems for consumers and a lack of confidence in the financial sector. This provoked the reaction of legislators. This chapter studies the effectiveness of the subsequent mortgage laws in their intention to minimize the asymmetrical positions that the lender and the borrower occupy in the contractual relationship. Among the conclusions of the chapter, the authors highlight how each law is more precise but its effectiveness is lacking if the banking culture is not changed in terms of the relationship between to clients.
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McFarlane, Ben, Nicholas Hopkins, and Sarah Nield. "27. Protection of the Borrower." In Land Law. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198806066.003.0027.

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All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing able students with a stand-alone resource. This chapter reviews the loan contract and the controls that the law has imposed to protect the borrower. The level of protection differs according to the nature of the borrower and the type of security transaction. Market regulation of the residential mortgage market has increased protection for domestic borrowers. Vitiating factors, particularly undue influence, have impacted upon the creation of collateral mortgages of the family home to secure commercial borrowing. Equitable protection has been provided by controls against penalties, and oppressive and unconscionable terms, as well as by protection of the borrower’s equity of redemption. Statutory consumer protection now offers more effective protection to domestic borrowers. The common law, equitable, and statutory control mechanisms are then described and applied to demonstrate the protection they afford against particular mortgage term, for instance to control rates of interest and other costs associated with borrowing.
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McFarlane, Ben, Nicholas Hopkins, and Sarah Nield. "27. Protection of the Borrower." In Land Law, 1045–94. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198868521.003.0027.

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All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing able students with a stand-alone resource. This chapter reviews the loan contract and the controls that the law has imposed to protect the borrower. The level of protection differs according to the nature of the borrower and the type of security transaction. Market regulation of the residential mortgage market has increased protection for domestic borrowers. Vitiating factors, particularly undue influence, have impacted upon the creation of collateral mortgages of the family home to secure commercial borrowing. Equitable protection has been provided by controls against penalties and oppressive and unconscionable terms, as well as by protection of the borrower’s equity of redemption. Statutory consumer protection now offers more effective protection to domestic borrowers. The common law, equitable, and statutory control mechanisms are then described and applied to demonstrate the protection they afford against particular mortgage terms, for instance to control rates of interest and other costs associated with borrowing.
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"Federal Law on Mortgage (or Pledge of lmmoveable) (16 July 1998, as amended)." In Russian Company And Commercial Legislation, edited by W. E. Butler, 747–93. Oxford University PressOxford, 2003. http://dx.doi.org/10.1093/oso/9780199261529.003.0022.

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Abstract Under a contract on the pledge of immoveable property (or contract on mortgage), one party-the pledge holder who is the creditor with regard to the obligation secured by a mortgage, shall have the right to receive satisfaction of his monetary demands against the debtor with regard to this obligation from the value of the pledged immoveable property of the other party-the pledgor preferentially before other creditors of the pledgor, with the exceptions established by the present Law.
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Usher, J. A. "Banking, investment, and loans: the Community legislation." In The Law of Money and Financial Services in the EC, 115–50. Oxford University PressOxford, 2000. http://dx.doi.org/10.1093/oso/9780198298779.003.0006.

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Abstract It was indicated in the previous Chapter that the basic Treaty rules on establishment and freedom to provide services do not necessarily mean that a financial service undertaking trading lawfully in one Member State will be able to operate in another Member State without complying with certain of the local rules.1 This is therefore an area where completion of the internal market has been dependent on the enactment of Community secondary legislation. It is suggested that the basic l973 Directive on the Freedom of Establishment and Freedom to Provide Services in relation to the activities of banks and other financial institutions2 in reality became redundant very shortly after it entered into force following the judgments of the European Court which held that the basic principles of freedom of establishment3 and freedom to provide services4 were in fact directly effective. However, in so far as a general comment could be made on the subsequent legislation which has particularly concentrated on what arc termed ‘credit institutions’, it is suggested that the common feature of this legislation was initially to ensure certain common standards of supervision of credit institutions and to ensure that certain accounting principles were followed by banks and credit institutions; hence, the emphasis appears to have been on control rather than freedom. The fundamental question is, of course, how far one can exist without the other.
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McFarlane, Ben, Nicholas Hopkins, and Sarah Nield. "25. Security Interests in Land." In Land Law. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198806066.003.0025.

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All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing able students with a stand-alone resource. This chapter reviews the use of land (or legal and equitable property rights relating to land) as security for the repayment of money by a borrower to a lender. It also describes charging orders, the use of which increases in the context of the recession. There are four types of security interest: the pledge; the lien; the mortgage; and the charge. The borrower holds the equity of redemption under a classic mortgage by conveyance or sub-demise, but its continued relevance under the predominant legal charge by way of mortgage is questionable. It is observed that the domestic lending market has seen the development of Islamic mortgages, the emergence of shared-ownership schemes, and equity release schemes.
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McFarlane, Ben, Nicholas Hopkins, and Sarah Nield. "25. Security Interests in Land." In Land Law, 967–96. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198868521.003.0025.

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All books in this flagship series contain carefully selected substantial extracts from key cases, legislation, and academic debate, providing able students with a stand-alone resource. This chapter reviews the use of land (or legal and equitable property rights relating to land) as security for the repayment of money by a borrower to a lender. It also describes charging orders, the use of which increases in the context of the recession. There are four types of security interest: the pledge; the lien; the mortgage; and the charge. The borrower holds the equity of redemption under a classic mortgage by conveyance or sub-demise, but its continued relevance under the predominant legal charge by way of mortgage is questionable. It is observed that the domestic lending market has seen the development of Islamic mortgages, the emergence of shared-ownership schemes, and equity release schemes.
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Bevan, Chris. "13. Mortgages." In Land Law, 544–600. Oxford University Press, 2022. http://dx.doi.org/10.1093/he/9780192856760.003.0013.

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This chapter examines mortgages—a form of proprietary security for the advancement of a loan. A bank or lender advances a loan and in return they are granted a mortgage: an interest in the borrower’s land. Mortgages are distinct from other loans because they are ‘secured’ on the property itself meaning that if the borrower fails to make repayments, the bank can take steps to recover its money including seeking possession of the property and selling it. This chapter explores the nature and creation of mortgages, the rights and powers enjoyed by mortgagors, the rights of mortgagees, the effect of undue influence on mortgages, and the priority of mortgages.
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Dariusz, Adamski, and Wiewiórowska-Domagalska Aneta. "Poland." In Unfair Terms in Banking and Financial Contracts. Oxford University Press, 2023. http://dx.doi.org/10.1093/law/9780192866592.003.0007.

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This chapter details the main issue regarding unfair terms in financial contracts in Poland. It starts with the unfairness of terms in foreign currency consumer mortgage loans, referencing the impact of the Global Financial Crisis. Provisions of the Unfair Terms Directive (UTD) are transposed in the Polish Civil Code (PCC) as part of the rules that regulate the operation of standard terms and conditions. Transposing the UTD’s provisions on the protection of certain consumer rights and liability for damage caused by dangerous products introduced the concept of unfairness control into the Polish legal system. The chapter considers the conceptual distinction between unfair and intransparent terms that exists in Polish law.
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Conference papers on the topic "Mortgage loans, law and legislation"

1

Topaloğlu, Mustafa. "An Evaluation of Turkish Mortgage System from the Perspective of Global Economic Crisis." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00359.

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Turkish mortgage system was established by the law number 5582 and the title of "The Law Amending the Laws Related to Housing Finance System" in 2007. Even though the entry into force of this act expressed as "Pay the rent as the landlord-performing”, no bring up short of the interest rates of a housing loan were observed. In fact, Mortgage application could not be branch out yet. The distinguishing feature of the mortgage system, mortgage collateral pools of consumer loans with guaranteed by mortgage backed securities to be issued, sold in the capital market, also called the mortgage money is the safeguard of cheap funds. Using this fund for financing provided by banks as a result of re-housing resource for the consumer to pay the cost of housing loan interest rate is relatively go into a decline. Meanwhile, after the abundance of finance in the world, the so-called subprime mortgage, loans to non-qualified borrower, triggered the world economic crisis occurred. May well be, Turkey was unimpressed the crisis because of the not being set secondary mortgage market. All the public in charge of economy has introduced prevention of packages of measures.
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Selvi Hanişoğlu, Gülay, and Fidan Güler. "Analysis of Housing Finance Systems in Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c09.01964.

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Housing Finance system has provided funds to households and organizations for buying their homes and premises. There are different type of housing finance systems which are applied by different countries. Housing finance systems can be more efficient, if private sector and public sector work together and harmoniously. Housing Finance system has made considerable progress in Turkey in the last 20 years. Before housing finance system was developed in Turkey, people could have bought houses by combining their retirement allowances and savings. Another method for financing their house, people could have borrowed from relatives or close friends along with their own savings. The Mass Housing Law (Law No: 2985) entered into force in 1984.The main target of the law, to find a solution of the housing problem in Turkey. Law also determines the tasks of the Housing Development Administration (TOKİ). After 2000’s Turkish Banks began to extend long term housing loans, but there was not mortgage system. Due to inadequate saving and income levels, it was not easy to use banking finance system for the low and middle income groups. In 2007, new legal regulations come into force, which is called Mortgage Law, for improving legal framework for borrowers and lenders in the primary markets and also made regulations for integrating primary mortgage market to the capital markets. In our paper, the finance methods and improvements in the housing finance in Turkey have been analyzed evaluating legal regulations and also the methods which is used by banks and other related institutions.
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Ofiarski, Zbigniew. "Principles of Taxation of Interest Income or Discount on Covered Bonds Issued in Poland." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.15.

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The rules of taxation of revenues or income from covered bonds issued in Poland may become a significant barrier to the demand for this category of debt securities and, as a result, considerably limit the capabilities of mortgage banks to grant long-term loans for investment purposes. The present study has analysed and assessed the legislation in force in Poland regarding the scope and methods of taxation of interest and discount on covered bonds as a form of revenue or income earned by their holders. The aim of the study is to present various methods of taxation of these revenues or income, determined by the legal status of taxpayers. The thesis verified herein assumes the excessive privileging of non-residents with revenues or income from covered bonds, leading to unequal treatment of the taxpayers who are Polish tax residents. Furthermore, the study demonstrates that the legislator has led to a situation where corporate income tax payers are treated more favourably than personal income tax payers as regards the taxation of interest and discount on covered bonds. The formulated de lege ferenda postulates are intended to significantly reduce these differences in the taxation of revenues or income obtained from the same source. The study uses the legal-dogmatic method and, additionally, the analytical method.
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