{"id":8231,"date":"2018-11-22T14:42:51","date_gmt":"2018-11-22T13:42:51","guid":{"rendered":"http:\/\/www.dcesrl.com\/newsite\/2018\/11\/22\/saggio-interessi-nelle-transazioni-commerciali\/"},"modified":"2019-03-18T10:41:40","modified_gmt":"2019-03-18T09:41:40","slug":"saggio-interessi-nelle-transazioni-commerciali","status":"publish","type":"post","link":"https:\/\/www.dcesrl.com\/newsite\/2018\/11\/22\/saggio-interessi-nelle-transazioni-commerciali\/?lang=en","title":{"rendered":"Interests on commercial transactions"},"content":{"rendered":"<p>Implementation of Directive no. 2000\/35\/CE<br \/>\n\u201cCombating late payment in commercial transactions\u201d<br \/>\n<!--more--><\/p>\n<p>DEFAULT INTEREST RATE pursuant to legislative decree no.\u00a0 231\/2002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>From<\/strong><\/td>\n<td><strong>To<\/strong><\/td>\n<td><strong>B.C.E. Rate<\/strong><\/td>\n<td><strong>Surcharge<\/strong><\/td>\n<td><strong>Total<\/strong><\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2002<\/td>\n<td>31\/12\/2002<\/td>\n<td>3,35%<\/td>\n<td>7,00%<\/td>\n<td>10,35%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2003<\/td>\n<td>30\/06\/2003<\/td>\n<td>2,85%<\/td>\n<td>7,00%<\/td>\n<td>9,85%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2003<\/td>\n<td>31\/12\/2003<\/td>\n<td>2,10%<\/td>\n<td>7,00%<\/td>\n<td>9,10%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2004<\/td>\n<td>30\/06\/2004<\/td>\n<td>2,02%<\/td>\n<td>7,00%<\/td>\n<td>9,02%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2004<\/td>\n<td>31\/12\/2004<\/td>\n<td>2,01%<\/td>\n<td>7,00%<\/td>\n<td>9,01%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2005<\/td>\n<td>30\/06\/2005<\/td>\n<td>2,09%<\/td>\n<td>7,00%<\/td>\n<td>9,09%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2005<\/td>\n<td>31\/12\/2005<\/td>\n<td>2,05%<\/td>\n<td>7,00%<\/td>\n<td>9,05%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2006<\/td>\n<td>30\/06\/2006<\/td>\n<td>2,25%<\/td>\n<td>7,00%<\/td>\n<td>9,25%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2006<\/td>\n<td>31\/12\/2006<\/td>\n<td>2,83%<\/td>\n<td>7,00%<\/td>\n<td>9,83%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2007<\/td>\n<td>30\/06\/2007<\/td>\n<td>3,58%<\/td>\n<td>7,00%<\/td>\n<td>10,58%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2007<\/td>\n<td>31\/12\/2007<\/td>\n<td>4,07%<\/td>\n<td>7,00%<\/td>\n<td>11,07%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2008<\/td>\n<td>30\/06\/2008<\/td>\n<td>4,20%<\/td>\n<td>7,00%<\/td>\n<td>11,20%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2008<\/td>\n<td>31\/12\/2008<\/td>\n<td>4,10%<\/td>\n<td>7,00%<\/td>\n<td>11,10%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2009<\/td>\n<td>30\/06\/2009<\/td>\n<td>2,50%<\/td>\n<td>7,00%<\/td>\n<td>9,50%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2009<\/td>\n<td>31\/12\/2009<\/td>\n<td>1,00%<\/td>\n<td>7,00%<\/td>\n<td>8,00%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2010<\/td>\n<td>30\/06\/2010<\/td>\n<td>1,00%<\/td>\n<td>7,00%<\/td>\n<td>8,00%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2010<\/td>\n<td>31\/12\/2010<\/td>\n<td>1,00%<\/td>\n<td>7,00%<\/td>\n<td>8,00%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2011<\/td>\n<td>30\/06\/2011<\/td>\n<td>1,00%<\/td>\n<td>7,00%<\/td>\n<td>8,00%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2011<\/td>\n<td>31\/12\/2011<\/td>\n<td>1,25%<\/td>\n<td>7,00%<\/td>\n<td>8,25%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2012<\/td>\n<td>30\/06\/2012<\/td>\n<td>1,00%<\/td>\n<td>7,00%<\/td>\n<td>8,00%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2012<\/td>\n<td>31\/12\/2012<\/td>\n<td>1,00%<\/td>\n<td>7,00%<\/td>\n<td>8,00%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2013<\/td>\n<td>30\/06\/2013<\/td>\n<td>0,75%<\/td>\n<td>8,00%<\/td>\n<td>8,75%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2013<\/td>\n<td>31\/12\/2013<\/td>\n<td>0,50%<\/td>\n<td>8,00%<\/td>\n<td>8,50%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2014<\/td>\n<td>30\/06\/2014<\/td>\n<td>0,25%<\/td>\n<td>8,00%<\/td>\n<td>8,25%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2014<\/td>\n<td>31\/12\/2014<\/td>\n<td>0,15%<\/td>\n<td>8,00%<\/td>\n<td>8,15%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2015<\/td>\n<td>30\/06\/2015<\/td>\n<td>0,05%<\/td>\n<td>8,00%<\/td>\n<td>8,05%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2015<\/td>\n<td>31\/12\/2015<\/td>\n<td>0,05%<\/td>\n<td>8,00%<\/td>\n<td>8,05%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2016<\/td>\n<td>30\/06\/2016<\/td>\n<td>0,05%<\/td>\n<td>8,00%<\/td>\n<td>8,05%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2016<\/td>\n<td>31\/12\/2016<\/td>\n<td>0,2%<\/td>\n<td>8,00%<\/td>\n<td>8,05%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2017<\/td>\n<td>30\/06\/2017<\/td>\n<td>0,1%<\/td>\n<td>8,00%<\/td>\n<td>8,00%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2017<\/td>\n<td>31\/12\/2017<\/td>\n<td>0,3%<\/td>\n<td>8,00%<\/td>\n<td>8,00%<\/td>\n<\/tr>\n<tr>\n<td>01\/01\/2018<\/td>\n<td>30\/06\/2018<\/td>\n<td>0,3%<\/td>\n<td>8,00%<\/td>\n<td>8,00%<\/td>\n<\/tr>\n<tr>\n<td>01\/07\/2018<\/td>\n<td>\u00a031\/12\/2018<\/td>\n<td>0%<\/td>\n<td>8,00%<\/td>\n<td>8,00%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">The interests for late payment in commercial transactions are due by the debtor for late payment of own debt (delay of debtor) according to a signed agreement with the suppliers of goods or services providers.<\/p>\n<p style=\"text-align: justify;\"><strong>ECB surcharge: <\/strong><br \/>\nThe new regulations on interests for late payment introduced by legislative decree\u00a0 no. 192\/12 including the<strong> increase of 8%<\/strong> compared to the EBC reference rate, are applicable to the <strong>concluded commercial transactions starting from 1st January 2013<\/strong> as set out in article no. 3, paragraph no. 1 of the above-mentioned decree.<br \/>\nWhile for concluded commercial transactions within 31st December 2012 continues to apply the previous increase of 7%.<br \/>\nIn order to manage this transition stage we have set a specific space in the application screen where you can indicate if the transaction was concluded within that date.<\/p>\n<p style=\"text-align: justify;\"><strong>Food and agricultural products <\/strong><br \/>\nThe agreements connected with food and agricultural products are governed by article no. 62, legislative decree no.1 of 24th January 2012 converted after amendment into law no. 27 of 24th March 2012.<br \/>\nRegarding those agreements the paragraph no.3 states <em>\u00a0\u201cthe payment of the amount of perishable goods shall be made according to the legal deadline within 30 days while for all other goods within 60 days. \u00a0In both cases the deadline starts from the last day of the month after receiving the relevant invoice.\u00a0 Interests automatically take effect from the day after that deadline.\u00a0 In those events the interests\u2019 rate i<strong>s increased<\/strong> by a further percentage points and is peremptory. \u00a0<\/em>The previous regulation abrogated by article no. 62, established such increase for perishable food products.<\/p>\n<p style=\"text-align: justify;\">Legislative decree no. 192 of 9th November 2002 namely \u201cModifications to legislative decree no. 231 of 9th October 2002 for full transposition of Directive no. 2011\/7\/EU on combating late payments of commercial transactions, in compliance with article no. 10, paragraph no. 1, law no. 180 of 11th November 2011\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Implementation of Directive no. 2000\/35\/CE \u201cCombating late payment in commercial transactions\u201d<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-8231","post","type-post","status-publish","format-standard","hentry","category-media-en"],"_links":{"self":[{"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/posts\/8231","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/comments?post=8231"}],"version-history":[{"count":0,"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/posts\/8231\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/media?parent=8231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/categories?post=8231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dcesrl.com\/newsite\/wp-json\/wp\/v2\/tags?post=8231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}