Portaria n.º 1105/2004(2ªSérie), de 16 de Outubro de 2004
Portaria n.º 1105/2004 (2.' série) Dispõe o § 3.º do artigo 102.º do Código Comercial que a taxa de juros moratórios relativamente aos créditos de que sejam titulares empresas comerciais, singulares ou colectivas, é fixada por portaria conjunta dos Ministros das Finanças e da Justiça.
Na redacção que lhe foi conferida pelo Decreto-Lei n.º 32/2003, de 17 de Fevereiro, o artigo 102.º do Código Comercial contém igualmente um § 4.º, que dispõe que tal taxa de juro não poderá ser inferior ao valor da taxa de juro aplicada pelo Banco Central Europeu à sua mais recente operação principal de refinanciamento efectuada antes do 1.º dia de Janeiro ou de Julho, consoante se esteja, respectivamente, no 1.º ou no 2.º semestre do ano civil, acrescida de 7 pontos percentuais.
Nessa medida, e apesar de a taxa actualmente em vigor, de 12% ao ano, cumprir a exigência supra-referida, é aconselhável rever-se a Portaria n.º 262/99, de 12 de Abril, no sentido da nova redacção do artigo 102.º do Código Comercial.
Esta alteração justifica-se não só porque a manutenção de uma taxa fixa implicaria a necessidade de prevenir uma eventual subida do indexante que levasse a que a taxa de 12% fosse inferior ao limite mínimo imposto por aquela norma mas, ainda e sobretudo, porque a intenção da directiva é, na medida do possível, permitir uma harmonização legislativa no espaço da União Europeia, o que não se consegue se se mantiverem créditos de determinação da taxa de juro diferentes nos diversos Estados membros.
A principal vantagem da fixação de uma taxa fixa é a de simplificar as tarefas de cálculo dos juros, o que não nos parece suficiente para abandonar o critério avançado pelo artigo 102.º do Código Comercial. No entanto, de acordo com os critérios do artigo 102.º do Código Comercial, o valor da taxa só é alterável...
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