natgillin/translations-raw huggingface dataset:
Som det var tilfældet for sociale lån i henhold til ordningen i lov nr. 97/1993, der fandt anvendelse før oprettelsen af boligfinansieringsfonden, kunne det samlede udlån fra boligfinansieringsfonden (almindeligt lån og tillægslån) aldrig overstige 90 % af ejendomsvurderingen.
As was the case for social loans under the previous system in Act No 97/1993 before the establishment of the Housing Financing Fund, total lending from the Housing Financing Fund (general loan and addition loan) could never exceed 90 % of the estimated value of the apartment.
Socialministeren skulle udstede en betænkning, der uddybede kravene til ydelse af tillægslån.
The Minister of Social Affairs was to set a regulation further outlining the requirements for granting additional loans.
Der skulle ved ydelse af disse lån tages udgangspunkt i følgende kriterier: familiens størrelse, aktiver, indkomst, boligens størrelse og boligtype.
The following criteria were to be considered for granting those loans: family size, assets, income, apartment size and type of housing.
Socialministeren udstedte betænkning nr. 783/1998 om tillægslån, som indeholdt nærmere regler for de betingelser, som ansøgere skulle overholde for at kunne modtage tillægslån.
The Minister of Social Affairs issued Regulation No 783/1998 on Additional Loans, which laid down in greater detail the conditions applicants had to satisfy in order to be eligible for additional loans.
Betænkningens artikel 5 og 6 indeholdt bestemmelser om, at ansøgeren for at komme i betragtning til et tillægslån ikke måtte have indkomst og aktiver, der oversteg et vist beløb [19].
Articles 5 and 6 of the Regulation provided that the applicant could not exceed certain thresholds as regards income and assets in order to qualify for an additional loan [19].
Ifølge artikel 18 skulle ansøgeren lade sig underkaste en vurdering af sin betalingsevne.
Article 8 stated that the applicant had to pass an evaluation of payment ability.
I artikel 4 blev det anført, at kommunerne havde tilladelse til at opstille yderligere retningslinjer, som boligudvalgene skulle tage højde for.
In Article 4 it was stated that the municipalities were permitted to create further guidelines for the housing committees to take into consideration.
Det kunne f.eks. være den aktuelle boligsituation; den nuværende boligs stand og type samt familiens størrelse og helbred [20].
These issues could include current housing situations; the state and type of current housing and family size and health [20].
De vigtigste kriterier for at beslutte, om nogen var berettiget til at få bevilget »sociale« lån, var fortsat mangelen på aktiver og lav indkomst, lige som det var tilfældet i henhold til de regler, der fandtes før boliglovens vedtagelse.
Hence, the main criteria for determining whether someone qualified for ‘social’ loans continued to be lack of assets and low income just as was the case under the rules in place before the enactment of the Housing Act.
I modsætning til de tidligere regler i lov nr. 97/1993 indeholdt boligloven ikke nogen bestemmelser om lån til almene lejeboliger med købsret.
As opposed to the previous rules under Act No 97/1993, the Housing Act did not contain provisions for loans for the so-called lease-purchase social housing.
Desuden var der i boligloven ikke nogen bestemmelser om salg af almene boliger, idet de kunne sælges på det almindelige marked på de vilkår, der var fastlagt i boliglovens artikel 32.
Furthermore, the Housing Act did not contain any provisions related to the sale of social apartments as they could be sold on the general market subject to the conditions laid down in Article 32 of the Housing Act.
Lejeboliger
Rental apartments
Den tredje lånekategori, lån til lejeboliger, reguleres af kapitel VIII i boligloven.
The third loan category, loans for rental apartments, is regulated by Chapter VIII of the Housing Act.
I henhold til artikel 33 kan boligfinansieringsfonden yde lån til opførelse eller køb af boliger til udlejning, til kommuner, foreninger eller selskaber, hvis formål det er at opføre, eje og administrere sådanne boliger.
According to Article 33, the Housing Financing Fund may extend loans for construction or purchase of housing intended for lease, to municipalities, associations or companies having the objective of constructing, owning and managing such housing.
Der kan ydes lån på op til 90 % af byggeomkostningerne eller anskaffelsesprisen, dog højest 90 % af det af fondens bestyrelse godkendte omkostningsgrundlag, jf. lovens artikel 36.
Loans may be granted for up to 90 % of the construction cost or purchase price but not exceeding 90 % of the cost basis approved by the board of the Fund (cf. Article 36 of the Act).
I henhold til lovens artikel 37 afhænger retten til en lejebolig af ansøgerens sociale forhold og af, om ansøgerens indkomst og aktiver falder inden for de grænser, der er nærmere fastlagt i en betænkning udstedt af socialministeren.
According to Article 37 of the Act, the right to rental housing shall depend on the social circumstances of an applicant and whether the applicant’s income and assets fall within the limits laid down in further detail in a Regulation issued by the Minister of Social Affairs.
Det blev i de generelle bemærkninger til kapitel VIII i forslaget til boliglov anført, at med hensyn til disse lån ville størsteparten af de samme regler som i den tidligere lov nr. 97/1993 fortsat være gældende [21].
In the general comments accompanying Chapter VIII of the bill to the Housing Act it was stated that as regards this type of loans, for the greater part the same rules as under the former Act No 97/1993 would continue to apply [21].
Tilsvarende er denne lånekategori stort set identisk med den, der tidligere var indeholdt i reglerne for arbejdernes boligfond.
Accordingly, this loan category is essentially the same as previously provided for in the rules regarding the Workers’ Housing Fund.
Det maksimale lån til denne lånekategori var 90 % af byggeomkostningerne eller anskaffelsesprisen, begge omfattet af betingelserne i boligloven og lov nr. 97/1993.
The maximum loan for this loan category was 90 % of construction cost or purchase price, both under the terms of the Housing Act and Act No 97/1993.
Tilsvarende var retten til sådanne lejeboliger baseret på kriterier for social nød, f.eks. manglende aktiver og lav indkomst.
Similarly, the entitlement to these rental apartments was based on criteria of social need such as lack of assets and low income.
Ændringer gennemført i 2004
Amendments made in 2004
Lov nr. 57/2004
Act No 57/2004
I 2004 blev to love om ændring af boligloven vedtaget, nemlig lov nr. 57/2004 og lov nr. 120/2004.
In 2004, two Acts amending the Housing Act were enacted, Act No 57/2004 and Act No 120/2004.
Lov nr. 57/2004, der trådte i kraft den 1. juli 2004, ophævede ordningen med ombytning med boligobligationer. I stedet blev de af boligfinansieringsfonden ydede almindelige lån udbetalt kontant.
Act No 57/2004, which entered into force on 1 July 2004, abolished the housing bond swapping system.
Hovedformålet med ændringerne blev beskrevet som følger i lovforslaget:
Instead the general loans provided by the Housing Financing Fund were paid out in cash.
»Det her fremlagte lovforslag har til formål at sikre Islands borgere mere favorable boliglån gennem boligfinansieringsfonden ved hjælp af billigere finansiering på det almindelige lånemarked.
The main objective of the changes was described in the following terms in the bill:
Denne målsætning skal opnås ved en omstrukturering af boligfinansieringsfondens obligationsudstedelse, der vil fremme effektiviteten af finansieringen og fjerne de væsentligste mangler i den nuværende udstedelse […].«
‘The bill, which is here submitted, has the purpose of ensuring Icelanders more favourable housing loans through the Housing Financing Fund by cheaper financing in the general loan market.
Efter ændringerne hed det i boliglovens artikel 19: »Lån ydet af boligfinansieringsfonden skal udbetales kontant.
This objective shall be achieved by the reorganisation of the bond issuing of the Housing Financing Fund, which will enhance the efficiency of the financing and will cut away the main shortcomings with the current issuance […].After the amendments Article 19 of the Housing Act stated:
Før et lån udbetales, skal låntager udstede et pantesikret gældsinstrument og få det officielt noteret.
‘Loans extended by the Housing Financing Fund shall be paid out in cash. Before a loan is paid out, the borrower shall issue a borrower’s mortgage instrument and have it officially recorded.
Hver låntagers pant pristalsreguleres, jf. lov om forbrugerprisindeks, og skal være rentebærende som bestemt i artikel 21.«
Each borrower’s mortgage shall be price-indexed by the consumer price index (cf. the Consumer Price Index Act), and shall bear interest as provided for in Article 21.’
Lovens artikel 10, afsnit 2 og 3, vedrørende finansieringen af fonden blev ændret, så den afspejlede afskaffelsen af ordningen med boligobligationer:
Sub-paragraphs 2 and 3 of Article 10 of the Act, concerning the financing of the Fund were amended to correspond to the abolition of the housing bond system:
»Boligfinansieringsfonden skal finansiere de opgaver, den får tildelt i henhold til denne lov, således:
‘The Housing Financing Fund shall finance the tasks committed to by this Act in the following manner:
Ved afkast af fondens egenkapital, dvs. afdrag, renter og prisindekserede betalinger på bevilgede lån.
By returns on the Fund’s own capital, i.e. instalments, interest and price indexation payments on extended loans.
Ved udstedelse og salg af BFF-obligationer samt ved optagelse af lån på de i budgetloven til enhver tid gældende vilkår.
By the issue and sale of HFF bonds, and by borrowing as may be provided for the Budget Act at any particular time.
Ved gebyrer som bestemt i artikel 49.«
By service charges as provided for in Article 49.’
Selv om gebyrerne ikke tidligere var opført i artikel 10 som en finansieringskilde, var den omtalte artikel 49 en del af loven fra dennes ikrafttræden og var ikke blevet ændret.
Even though the service charges were not previously listed in Article 10 as a means of financing, the referred Article 49 was a part of the Act from its entry into force and had not been changed.
Der blev med artikel 5 i lov nr. 57/2004 tilføjet to nye stykker til boliglovens artikel 11 om forvaltning af aktiver og forpligtelser:
By Article 5 of the Act No 57/2004, two new paragraphs were added to Article 11 of the Housing Act on management of assets and liabilities:
»Boligfinansieringsfondens indtægter og udgifter skal balancere, hvilket skal planlægges på forhånd.
‘The Housing Financing Fund shall keep its revenues and expenses in balance, and shall make advance plans in this regard.
Fonden skal til dette formål oprette et system for risikohåndtering.
The Fund shall establish a risk management system for this purpose.
Boligfinansieringsfonden kan handle med sine egne obligationer og andre værdipapirer.
The Housing Financing Fund may conduct trade in its own financing bonds and other securities.
Efter at have indhentet fondens bestyrelses og finanstilsynets godkendelse skal ministeren ved bekendtgørelse give nærmere regler for fondens risikokriterier, risikostyring, interne kontrol og dens værdipapirhandel.«
Having obtained the opinion of the board of the Fund and the Financial Supervisory Authority, the Minister shall, by Regulation, issue provisions on the Fund’s risk criteria, risk management, internal control and its trade in securities.’
Der blev ved lov nr. 57/2004 gennemført flere andre ændringer.
Several other amendments were made by Act No 57/2004.
Der var for de fleste ændringers vedkommende tale om såkaldte tekniske ændringer, der hang sammen med ophævelsen af ordningen for obligationsombytning, jf. ændringslovens artikel 9-20.
They were mostly related to issues, which can be termed as technical changes connected with the abolition of the bond swap system (cf. Articles 9 to 20 of the amending Act).
Denne lov ændrede ikke på substansen af de almindelige lån, eller på hvem der kunne modtage dem.
This Act did not change anything regarding the substance of the general loans or who was eligible to receive them.
Lov nr. 120/2004
Act No 120/2004
Desuden blev lovens kapitel VII om tillægslån ophævet i konsekvens af den forhøjede grænse for almindelige lån. I bemærkningerne til lovforslaget, som ophævede boliglovens kapitel VII om tillægslån, hed det bl.a.:
In the comments to Article 4 of the bill, which abolished Chapter VII of the Housing Act on additional loans, inter alia, the following explanations were provided:
»Såfremt lovforslaget skulle blive ophøjet til lov, vil alle købere af fast ejendom have mulighed for lån på 90 %, og behovet for tillægslån vil derfor ikke længere være til stede.
‘If the bill should become law, all property buyers will have the possibility of 90 % loans and the need for additional loans will therefore no longer exist.
Denne ændring har medført væsentligt bedre vilkår for købere med kun få aktiver og lav indkomst.
This change has resulted in substantially better terms for buyers with few assets and low income.
Derfor er der under de nuværende omstændigheder ikke nogen grund til at afsætte en særskilt lånekategori for denne gruppe.«
Therefore, under the current circumstance there is no reason to provide for a separate loan category for that group.’
Socialministeren har gjort brug af sin i ovennævnte lov hjemlede kompetence.
The Minister of Social Affairs has made use of his competence granted by the above Act.
Den øverste grænse er sænket til 80 % og forhøjet igen til 90 %, men igen sænket til 80 %, som er den nuværende grænse [24].
The maximum limit has been lowered to 80 % and raised again to 90 % but then lowered again to 80 % which is the current limit [24].
RETSGRUNDLAG FOR MULIGE STATSSTØTTEELEMENTER I HENHOLD TIL ISLANDSK LOVGIVNING
LEGAL BASIS UNDER ICELANDIC LAW FOR POSSIBLE STATE AID ELEMENTS
Tilsynsmyndigheden identificerede i sin beslutning om at indlede en formel undersøgelsesprocedure følgende fem mulige statsstøtteforanstaltninger:
In its decision to initiate a formal investigation procedure, the Authority identified the following five possible state aid measures:
statsgarantien
the state guarantee,
fritagelsen for indkomst- og ejendomsskat
exemption from income and property tax,
rentestøtten
interest support,
ingen udbyttebetalinger
no dividend payments,
BFF er ikke underlagt kapitaldækningskravene og solvensreglerne
the HFF not being subject to capital adequacy requirements and minimum solvency ratio rules.
STATSGARANTI
STATE GUARANTEE
Boligfinansieringsfonden er en offentligretlig statsinstitution, jf. artikel 4 i boliglov nr. 44/1998 og jævnfør artikel 2 i den tidligere lov nr. 97/1993.
The Housing Financing Fund is a State institution governed by public law (cf. Article 4 of the Housing Act No 44/1998 and compare Article 2 of the previous Act No 97/1993).
Den er som sådan, i henhold til de almindelige uskrevne regler i den islandske offentlige ret, der finder anvendelse på alle statsinstitutioner, omfattet af en statsgaranti for alle dens forpligtelser.
As such, under the general unwritten rules of Icelandic public law applicable to all State institutions, it enjoys a State guarantee on all its obligations.
Omtalte uskrevne princip i islandsk lovgivning eksisterede forud for EØS-aftalens ikrafttræden.
The said unwritten principle of Icelandic law predates the entry into force of the EEA Agreement.
Den fandt således ligeledes anvendelse på den tidligere statens boligstyrelse og de tre andre organer, der udførte boligfinansieringsaktiviteter inden boliglovens ikrafttræden.
Hence, it also applied to the former State Housing Agency and the three other bodies performing house financing activities before the entry into force of the Housing Act.
FRITAGELSE FOR INDKOMST- OG EJENDOMSSKAT
EXEMPTION FROM INCOME AND PROPERTY TAX
Tilsynsmyndigheden identificerede i sin beslutning om at indlede proceduren BFF’s fritagelse for indkomst- og ejendomsskat som en potentiel anden statsstøtteforanstaltning.
In the opening decision, the Authority identified as a second potential State aid measure the exemption that HFF enjoys from income and property tax.
Statskassen, alle statslige institutioner og statslige virksomheder, som staten har påtaget sig et ubegrænset ansvar for, har længe inden EØS-aftalens ikrafttræden været fritaget for indkomst- og ejendomsskat, jf. nu artikel 4, stk. 1, i lov nr. 90/2003 om indkomstskat.
The State Treasury, all State institutions and all State undertakings for which the State carries unlimited liability have, long before the entry into force of the EEA Agreement, been exempted from income and property taxes (cf. now paragraph 1 of Article 4 of the Income Tax Act No 90/2003).
Denne generelle skattefritagelse gælder for boligfinansieringsfonden i kraft af dennes status som statsinstitution.
This general tax exemption applies to the Housing Financing Fund by virtue of it being a State institution.
Retsgrundlaget for skattefritagelsen var på tidspunktet for EØS-aftalens ikrafttræden indeholdt i artikel 4, stk. 1, i lov nr. 75/1981 om indkomst- og ejendomsskat.
The legal basis for the tax exemption was at the time of entry into force of the EEA Agreement laid down in paragraph 1 of Article 4 of Act No 75/1981 on Income and Property Tax.
Den nuværende indkomstskattelov er en konsolideret version af lov nr. 75/1981 om indkomst- og ejendomsskat.
The present Act on Income Tax is a consolidated version of Act No 75/1981 on Income and Property Tax.
Således faldt boligfinansieringsfondens forgængere også ind under denne skattefritagelse.
Hence, the predecessors of the Housing Financing Fund, also fell under this tax exemption.
RENTESTØTTE
INTEREST SUPPORT
Tilsynsmyndigheden identificerede i sin beslutning om at indlede proceduren rentestøtte som en tredje potential statsstøtteforanstaltning, som i realiteten svarer til direkte budgettilskud til BFF til dækning af forpligtelser, der opstår som følge af udlån til en rente, der ligger under markedsrenten for opførelse af almene lejeboliger.
In the opening decision, the Authority identified as a third potential State aid measure, interest support, which in fact corresponds to direct budgetary contributions to HFF to cover obligations resulting from lending below market rates for the building of social rental housing.
En af lånekategorierne i arbejdernes boligfond var lån til almene lejeboliger, jf. artikel 50 i lov nr. 97/1993, citeret ovenfor.
One of the loan categories of the Workers’ Housing Fund was loans for rented social housing (cf. Article 50 of Act No 97/1993, quoted above).
Boliglovens kapitel VIII indeholder de nugældende regler for lån til almene lejeboliger, og som nævnt ovenfor er disse regler stort set de samme som de tidligere gældende.
Chapter VIII of the Housing Act provides for the current rules on loans for social rental apartments, and as referred to above, they are for the greater part the same as previously applicable.
Derfor fik både statens boligstyrelse, gennem arbejdernes boligfond, og BFF til opgave at tilvejebringe denne kategori af lån.
Therefore, both the State Housing Agency, through the Workers’ Housing Fund, and the HFF respectively were given the task of providing this category of loans.
Som anført ovenfor var en af arbejdernes boligfonds finansieringskilder direkte budgettilskud, jf. artikel 48 i lov nr. 97/1993.
As stated above, one of the means of financing for the Workers’ Housing Fund were direct budgetary contributions (cf. Article 48 of Act No 97/1993).
Disse tilskud skulle delvis dække fondens driftsomkostninger, herunder de omkostninger, der vedrørte almene lejeboliger.
Those contributions were to cover partially the operating costs of the Fund, including those related to social rental apartments.
Renten til denne lånekategori blev besluttet årligt af regeringen, jf. lovens artikel 52.
The interest rate for this loan category was decided upon annually by the Government (cf. Article 52 of the Act).
For så vidt angår situationen efter boliglovens ikrafttræden, bestemte den foreløbige artikel IX i boligloven, som vedtaget i 1998, at lån til almene lejeboliger frem til udgangen af 2000 fortsat kunne ydes til samme rente som den, der var gældende på dette tidspunkt.
As regards the situation after the entry into force of the Housing Act, provisional Article IX of the Housing Act, as adopted in 1998, provided that, until the end of the year 2000, loans for social rental apartments would continue to be granted at the same rates as were applicable at the time.
Den 21. august 2001 indgik socialministeren og finansministeren en særaftale om en subsidieret rente til denne lånekategori, gældende for op til 400 lejeboliger om året [26].
On 21 August 2001, the Minister of Social Affairs and the Minister of Finance entered into a special agreement providing for a subsidised interest rate for this loan category as regards up to 400 rental apartments every year [26].
Den 26. september 2005 indgik ministrene en ny aftale, hvor de regulerede tilskuddet til BFF i betragtning af rentefaldet og stigningen i det maksimale tilskud til hver bolig.
On 26 September 2005, the Ministers entered into a new agreement, adjusting the contribution to the HFF in view of the lowering of interest rates and the increase of the maximum contribution for each apartment.
I henhold til disse aftaler ville BFF modtage et budgettilskud for de tab, den blev påført i forbindelse med denne lånekategori i det i aftalerne fastlagte omfang.
According to those agreements HFF would receive a budgetary contribution for the losses it incurred related to this loan category to the extent provided for in the agreements.
INGEN UDBYTTEBETALINGER
NO DIVIDEND PAYMENTS
Tilsynsmyndigheden identificerede i sin beslutning om at indlede proceduren som en fjerde potential statsstøtteforanstaltning, at BFF ikke havde pligt til at betale udbytte til staten.
In the opening decision, the Authority identified as a fourth potential State aid measure that HFF is not required to pay any dividends to the State.
Dette fremgår af de generelle principper i islandsk offentlig ret, i henhold til hvilke statslige institutioner, der er organiseret som f.eks. BFF, ikke behøver at betale udbytte [27].
This results from the general principles of Icelandic public law, which do not require State institutions, organised such as HFF, to pay dividends [27].
Dette princip eksisterede som sådant forud for EØS-aftalens ikrafttræden, og den retlige situation for BFF’s forgængere var derfor den samme.
As such, this principle predates the entry into force of the EEA Agreement and the legal situation for the predecessors to HFF was therefore the same.
Dette generelle princip afspejler bl.a. det forhold, at formålet med disse institutioner ikke er at generere overskud, men at levere tjenesteydelser, som Alltinget har besluttet skal varetages af staten.
This general principle is, inter alia, a reflection of the fact that the objective of these institutions is not to make a profit but to provide services that Parliament has decided should be undertaken by the State.
I henhold til islandsk offentlig ret kræves det, at en statsinstitution skal have et retsgrundlag for at opkræve gebyrer for sine tjenester, og gebyret må ikke overstige omkostningerne ved at levere dem [28].
Under Icelandic public law, a State institution requires a legal basis to charge for its services and the charge may not exceed the cost of providing them [28].