Sulla Gazzetta Ufficiale n. 288 dell’11 dicembre u.s., è stato pubblicato il Decreto ministeriale 29 novembre 2023, con il quale il Ministro dell’Economia e delle Finanze, ai sensi dell’art. 2, comma 185, della Legge 23 dicembre 1996 n. 662, ravvisatane l’esigenza, sussistendone i presupposti, ha ritenuto di modificare l’attuale saggio degli interessi legali di cui all’articolo 1284 del Codice civile, fissandolo al 2,50% in ragione d’anno, con decorrenza dal 1° gennaio 2024.
La nuova misura degli interessi legali sostituisce quella del 5,00%, stabilita per il perio
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