摘要
最高人民法院《关于审理买卖合同纠纷案件适用法律问题的解释》(简称《解释》)与《联合国国际货物销售合同公约》(简称《公约》)均有规定欠款利息偿付义务的条款。通过比较研究,发现与《公约》第78条相比,《解释》第24条关于利息的规定存在单向性、惩罚性和不可免责性几个特点,在国际贸易案件的司法实践中,可能会给确定利息偿付义务时的法律适用造成一定障碍。
There are provisions about the obligation to pay interest on arrears in both Interpretations of the Supreme People＇s Court on Issues Concerning the Application of Law for the Trial of Cases of Disputes over Sales Contracts （the Interpretations） and The United Nations Convention on Contracts for the International Sale of Goods （CISG）. Through a comparative study, we find that compared with Article 78 of the CISG, provisions of Article 24 of the Interpretations related to interest are unidirectional, punitive and of no exemption. This may bring some barriers to legal application in determining the obligation to pay interest.
出处
《北京政法职业学院学报》
2013年第2期45-50,共6页
Journal of Beijing College of Politics and Law
关键词
欠款利息
资金成本
基准利率
免责
interest on arrears
cost of funds
benchmark interest rate
exemption from liability
