Wet betreffende de lening tegen intrest. (NOTE : Consultation des versions antérieures à partir du 23-10-2000 et mise à jour au 28-12-2006)., de 5 mai 1865
Artikel 1. De contracterende partijen bedingen vrij het bedrag van de conventionele intrest.
Art. 2.
De algemene administratie van de Thesaurie van de Federale Overheidsdienst Financin maakt in de maand januari de wettelijke intrestvoet die tijdens het lopende kalenderjaar van toepassing is, bekend in het Belgisch Staatsblad.
2. De wettelijke rentevoet in fiscale zaken wordt bepaald op 7 percent, zelfs indien de fiscale bepalingen verwijzen naar de wettelijke rentevoet in burgerlijke zaken en voor zover er niet uitdrukkelijk in de fiscale bepalingen wordt van afgeweken.
Deze rentevoet kan bij een koninklijk besluit vastgesteld na overleg in de Ministerraad worden gewijzigd.
(NOTA : De wettelijke rentevoet was :
- tot 30 juni 1970 : 4,5% (burgerlijke zaken) en 5,5% (handelszaken)
- vanaf 1 juli 1970 : 6,5%
- vanaf 1 november 1974 : 8,0%
- vanaf 1 augustus 1981 : 12,0%
- vanaf 1 augustus 1985 : 10,0%
- vanaf 1 augustus 1986 : 8,0%
- vanaf 1 september 1996 : 7,0%
Art. 3. De winst die voor de...
Pour continuer la lecture
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