{"id":11560,"date":"2019-07-02T12:31:15","date_gmt":"2019-07-02T10:31:15","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=11560"},"modified":"2019-07-02T12:31:17","modified_gmt":"2019-07-02T10:31:17","slug":"2nd-semestre-2019-taux-dinteret-legal","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2019\/07\/02\/2nd-semestre-2019-taux-dinteret-legal\/","title":{"rendered":"2nd semestre 2019 : Taux d\u2019int\u00e9r\u00eat l\u00e9gal"},"content":{"rendered":"\n

L\u2019arr\u00eat\u00e9 du 26 juin<\/a> vient de publier le taux de l\u2019int\u00e9r\u00eat l\u00e9gal pour le second semestre 2019. Il s\u2019\u00e9l\u00e8ve \u00e0 0,87% pour les professionnels et \u00e0 3,26% pour les particuliers.<\/p>\n\n\n\n

L\u2019utilit\u00e9 du taux d\u2019int\u00e9r\u00eat l\u00e9gal<\/strong><\/h2>\n\n\n\n

Le taux d\u2019int\u00e9r\u00eat l\u00e9gal<\/strong> a plusieurs usages dans les\nrelations commerciales. Il peut notamment servir de r\u00e9f\u00e9rence pour le taux de\np\u00e9nalit\u00e9 de retard<\/strong> applicable entre professionnels. Ce taux de p\u00e9nalit\u00e9,\nqui constitue une mention obligatoire sur les factures entre professionnels, ne\npeut \u00eatre inf\u00e9rieur \u00e0 3 fois le taux d\u2019int\u00e9r\u00eat l\u00e9gal<\/strong>. <\/p>\n\n\n\n

Ainsi pour le second semestre 2019, ce taux minimum s\u2019\u00e9l\u00e8verait\n\u00e0 2,61%<\/strong> soit 3 fois 0,87%. Les professionnels peuvent \u00e9videmment choisir\nun taux plus \u00e9lev\u00e9. Les p\u00e9nalit\u00e9s de retard sont applicables d\u00e8s le lendemain suivant\nla date d\u2019\u00e9ch\u00e9ance, en l\u2019absence de r\u00e8glement \u00e0 cette date. Le cr\u00e9ancier peut\nfacturer dans ce cas ces p\u00e9nalit\u00e9s, en plus d\u2019un forfait de 40 \u20ac pr\u00e9vu par la\nloi, sans qu\u2019une relance ne soit n\u00e9cessaire.<\/p>\n\n\n\n

2 taux semestriels<\/strong><\/h2>\n\n\n\n

Depuis 2015, il existe deux taux d\u2019int\u00e9r\u00eats l\u00e9gaux publi\u00e9s\nsemestriellement. Jusqu\u2019en 2014, il n\u2019existait qu\u2019un seul taux publi\u00e9\nannuellement et dont la formule l\u00e9gale de calcul a conduit \u00e0 des taux extr\u00eamement\nfaibles (seulement 0,04% en 2014).<\/p>\n\n\n\n

Le d\u00e9cret du 2 octobre 2014 pr\u00e9voit deux formules de calcul\nqui d\u00e9pendent du taux de refinancement de la BCE<\/strong> mais \u00e9galement :<\/p>\n\n\n\n

  • Pour les cr\u00e9ances dues aux professionnels <\/strong>:\ndu taux moyen de cr\u00e9dit \u00e0 moins d\u2019un an accord\u00e9 aux soci\u00e9t\u00e9s non financi\u00e8res<\/li>
  • Pour les autres cr\u00e9ances<\/strong> : du taux\nmoyen de cr\u00e9dit \u00e0 moins d\u2019un an pour les pr\u00eats \u00e0 la consommation.<\/li><\/ul>\n\n\n\n

    \u00c9volution des taux<\/strong><\/h2>\n\n\n\n

    Les taux d\u2019int\u00e9r\u00eats l\u00e9gaux pour le second semestre 2019 ont\n\u00e9t\u00e9 publi\u00e9s par arr\u00eat\u00e9 au journal officiel, le 27 juin. <\/p>\n\n\n\n

    Pour les cr\u00e9ances aux particuliers<\/strong>, le taux est en baisse constante<\/strong> depuis 2016. Jusqu\u2019au semestre dernier, c\u2019\u00e9tait \u00e9galement le cas pour les professionnels<\/strong>. Mais pour ce second semestre, on constate une tr\u00e8s l\u00e9g\u00e8re hausse<\/strong> de 0,01 point.<\/p>\n\n\n\n

    <\/p>\n\n\n\n
    \n Taux\n d’int\u00e9r\u00eat l\u00e9gal<\/strong>\n <\/td>\n Cr\u00e9ances\n des professionnels<\/strong>\n <\/td>\n Autres\n cr\u00e9ances<\/strong>\n <\/td><\/tr>
    \n 2nd<\/sup>\n semestre 2019<\/strong>\n <\/td>\n 0,87%\n <\/td>\n 3,26%\n <\/td><\/tr>
    \n 1er<\/sup> semestre\n 2019<\/strong>\n <\/td>\n 0,86%\n <\/td>\n 3,40%\n <\/td><\/tr>
    \n 2nd<\/sup> semestre\n 2018<\/strong>\n <\/td>\n 0,88%\n <\/td>\n 3,60%\n <\/td><\/tr>
    \n 1er<\/sup> semestre\n 2018<\/strong>\n <\/td>\n 0,89%\n <\/td>\n 3,73%\n <\/td><\/tr>
    \n 2nd\n semestre 2017<\/strong>\n <\/td>\n 0,90%\n <\/td>\n 3,94%\n <\/td><\/tr>
    \n 1er\n semestre 2017<\/strong>\n <\/td>\n 0,90%\n <\/td>\n 4,16%\n <\/td><\/tr>
    \n 2nd\n semestre 2016<\/strong>\n <\/td>\n 0,93%\n <\/td>\n 4,35%\n <\/td><\/tr>
    \n 1er\n semestre 2016<\/strong>\n <\/td>\n 1,01%\n <\/td>\n 4,54%\n <\/td><\/tr><\/tbody><\/table>\n\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    L\u2019arr\u00eat\u00e9 du 26 juin vient de publier le taux de l\u2019int\u00e9r\u00eat l\u00e9gal pour le second semestre 2019. Il s\u2019\u00e9l\u00e8ve \u00e0 0,87% pour les professionnels et \u00e0 3,26% pour les particuliers. L\u2019utilit\u00e9 du taux d\u2019int\u00e9r\u00eat l\u00e9gal Le taux d\u2019int\u00e9r\u00eat l\u00e9gal a plusieurs usages dans les relations commerciales. Il peut notamment servir de r\u00e9f\u00e9rence pour le taux […]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[3,1],"tags":[1167],"class_list":["post-11560","post","type-post","status-publish","format-quote","hentry","category-comptabilite-fiscalite-et-gestion-financiere","category-non-classe","tag-taux-dinteret-legal","post_format-post-format-quote"],"acf":[],"yoast_head":"\n2nd semestre 2019 : Taux d\u2019int\u00e9r\u00eat l\u00e9gal - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2019\/07\/02\/2nd-semestre-2019-taux-dinteret-legal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2nd semestre 2019 : Taux d\u2019int\u00e9r\u00eat l\u00e9gal - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L\u2019arr\u00eat\u00e9 du 26 juin vient de publier le taux de l\u2019int\u00e9r\u00eat l\u00e9gal pour le second semestre 2019. Il s\u2019\u00e9l\u00e8ve \u00e0 0,87% pour les professionnels et \u00e0 3,26% pour les particuliers. L\u2019utilit\u00e9 du taux d\u2019int\u00e9r\u00eat l\u00e9gal Le taux d\u2019int\u00e9r\u00eat l\u00e9gal a plusieurs usages dans les relations commerciales. 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