{"id":9416,"date":"2018-07-09T06:00:10","date_gmt":"2018-07-09T04:00:10","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=9416"},"modified":"2018-07-05T15:06:25","modified_gmt":"2018-07-05T13:06:25","slug":"2nd-semestre-2018-taux-interet-legal","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2018\/07\/09\/2nd-semestre-2018-taux-interet-legal\/","title":{"rendered":"2nd semestre 2018 : taux d\u2019int\u00e9r\u00eat l\u00e9gal"},"content":{"rendered":"<p>Le Gouvernement a publi\u00e9 un <a href=\"https:\/\/www.legifrance.gouv.fr\/eli\/arrete\/2018\/6\/27\/ECOT1817171A\/jo\/texte\">arr\u00eat\u00e9<\/a>, le 27 juin dernier, fixant le <strong>taux d\u2019int\u00e9r\u00eat l\u00e9gal<\/strong> pour le <strong>2<sup>nd<\/sup> semestre 2018<\/strong>. Ces taux continuent leur baisse continue, amorc\u00e9e depuis le d\u00e9but de l\u2019ann\u00e9e 2016.<\/p>\n<table border=\"1\" width=\"0\">\n<tbody>\n<tr>\n<td width=\"205\"><strong>Taux d&rsquo;int\u00e9r\u00eat l\u00e9gal<\/strong><\/td>\n<td style=\"text-align: center\" width=\"205\"><strong>Cr\u00e9ances des particuliers<\/strong><\/td>\n<td style=\"text-align: center\" width=\"205\"><strong>Cr\u00e9ances des professionnels<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"205\"><strong>2<sup>nd<\/sup> semestre 2018<\/strong><\/td>\n<td style=\"text-align: center\" width=\"205\"><strong>3,60%<\/strong><\/td>\n<td style=\"text-align: center\" width=\"205\"><strong>0,88%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"205\"><strong>1<sup>er<\/sup>\u00a0semestre 2018<\/strong><\/td>\n<td style=\"text-align: center\" width=\"205\">3,73%<\/td>\n<td style=\"text-align: center\" width=\"205\">0,89%<\/td>\n<\/tr>\n<tr>\n<td width=\"205\"><strong>2nd semestre 2017<\/strong><\/td>\n<td style=\"text-align: center\" width=\"205\">3,94%<\/td>\n<td style=\"text-align: center\" width=\"205\">0,90%<\/td>\n<\/tr>\n<tr>\n<td width=\"205\"><strong>1er semestre 2017<\/strong><\/td>\n<td style=\"text-align: center\" width=\"205\">4,16%<\/td>\n<td style=\"text-align: center\" width=\"205\">0,90%<\/td>\n<\/tr>\n<tr>\n<td width=\"205\"><strong>2nd semestre 2016<\/strong><\/td>\n<td style=\"text-align: center\" width=\"205\">4,35%<\/td>\n<td style=\"text-align: center\" width=\"205\">0,93%<\/td>\n<\/tr>\n<tr>\n<td width=\"205\"><strong>1er semestre 2016<\/strong><\/td>\n<td style=\"text-align: center\" width=\"205\">4,54%<\/td>\n<td style=\"text-align: center\" width=\"205\">1,01%<\/td>\n<\/tr>\n<tr>\n<td width=\"205\"><strong>2nd semestre 2015<\/strong><\/td>\n<td style=\"text-align: center\" width=\"205\">4,29%<\/td>\n<td style=\"text-align: center\" width=\"205\">0,99%<\/td>\n<\/tr>\n<tr>\n<td width=\"205\"><strong>1er semestre 2015<\/strong><\/td>\n<td style=\"text-align: center\" width=\"205\">4,06%<\/td>\n<td style=\"text-align: center\" width=\"205\">0,93%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Si l\u2019\u00e9volution des taux est relativement stable pour les cr\u00e9ances envers les professionnels (0,88% contre 0,89%, le semestre pr\u00e9c\u00e9dent), la baisse est plus ample pour les cr\u00e9ances envers les particuliers (3,60% contre 3,73% au 1<sup>er<\/sup> semestre).<\/p>\n<p>On rappelle que <strong>l\u2019ordonnance du 20 ao\u00fbt 2014<\/strong> a r\u00e9form\u00e9 les modalit\u00e9s de calcul du taux d\u2019int\u00e9r\u00eat l\u00e9gal. Depuis 2015, le taux est publi\u00e9 <strong>semestriellement<\/strong> et non annuellement, et son calcul qui d\u00e9pend notamment du dernier taux de refinancement de la BCE est diff\u00e9rent pour les cr\u00e9ances dues aux <strong>professionnels<\/strong> et pour celles dues aux<strong> particuliers<\/strong>.<\/p>\n<p>Le taux d\u2019int\u00e9r\u00eat l\u00e9gal a diverses applications. Il peut notamment servir de base pour le <strong>taux de p\u00e9nalit\u00e9<\/strong> de retard pratiqu\u00e9 en cas de retard de paiement d\u2019un client. Pour les cr\u00e9ances envers les professionnels, le taux de p\u00e9nalit\u00e9 ne peut \u00eatre inf\u00e9rieur \u00e0 <strong>3 fois le taux d\u2019int\u00e9r\u00eat l\u00e9gal en vigueur<\/strong>. Il s\u2019agit par ailleurs d\u2019une mention obligatoire de la facture.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Gouvernement a publi\u00e9 un arr\u00eat\u00e9, le 27 juin dernier, fixant le taux d\u2019int\u00e9r\u00eat l\u00e9gal pour le 2nd semestre 2018. Ces taux continuent leur baisse continue, amorc\u00e9e depuis le d\u00e9but de l\u2019ann\u00e9e 2016. Taux d&rsquo;int\u00e9r\u00eat l\u00e9gal Cr\u00e9ances des particuliers Cr\u00e9ances des professionnels 2nd semestre 2018 3,60% 0,88% 1er\u00a0semestre 2018 3,73% 0,89% 2nd semestre 2017 3,94% [&hellip;]<\/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":[12,3],"tags":[1168,1167],"class_list":["post-9416","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-facture","tag-taux-dinteret-legal","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2nd semestre 2018 : 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\/2018\/07\/09\/2nd-semestre-2018-taux-interet-legal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2nd semestre 2018 : taux d\u2019int\u00e9r\u00eat l\u00e9gal - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le Gouvernement a publi\u00e9 un arr\u00eat\u00e9, le 27 juin dernier, fixant le taux d\u2019int\u00e9r\u00eat l\u00e9gal pour le 2nd semestre 2018. 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