Maître Brigitte BOGUCKI

Avocat au barreau de Paris

Avocat titulaire d'un certificat de spécialisation en Droit de la famille, des personnes et de leur patrimoine et Droit immobilier

Compétences : Droit immobilier, Droit de la famille, des personnes et de leur patrimoine

Barreau : Paris

Adresse : 24 RUE EDOUARD LOCKROY 75011 PARIS

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Taux d'intérêt légal 2008

Article juridique

Par Me Brigitte BOGUCKI

L'article L 313-2 du code monétaire et financier, qui a repris l'article 1er modifié de la loi n° 75-619 du 11 juillet 1975 relative au taux de l'intérêt légal, détermine le mode de fixation de ce taux.

taux de l'intérêt légal est fixé par décret publié au début de l'année pour la durée de l'année civile. Il est égal à la moyenne arithmétique des douze dernières moyennes mensuelles des taux de rendement actuariel des adjudications de bons du Trésor à taux fixe à treize semaines.

Le taux de l'intérêt légal est appliqué avec une majoration de 5 points en cas de condamnation par une décision de justice.

Pour 2008, ce taux est de 3,99 %

Publié au JO du samedi 23 février, texte 16 (décret n° 2008-166 du 21 février 2008 fixant le taux de l'intérêt légal pour l'année 2008).