论金钱之债迟延履行的损失认定  

Determination of the Loss Caused by Delay in Performance in Monetary Obligation

作　　者：陈安然 CHEN Anran(Guanghua Law School,Zhejiang University,Hangzhou 310008,China)

机构地区：[1]浙江大学光华法学院,浙江杭州310008

出　　处：《浙江工商大学学报》2023年第1期160-172,共13页Journal of Zhejiang Gongshang University

基　　金：司法部国家法治与法学理论研究项目“优化营商环境背景下商事信用权法律保护问题研究”(19SFB3030)。

摘　　要：金钱之债的迟延履行损失认定是司法实务重点关注的问题,司法实践中裁判标准相去甚远。就“利息损失”而言,通过欠付款项的一定比例或参考借款合同利率上限均缺乏关联性与合理性,该损失通过法定孳息之思路确认又面临计算方法难确定、存款利率过低之问题。在守约方损失无法计算时,可通过违约方得利计算,违约方对本应归还债权人的价款在逾期期间占有、使用而减少支出的资金使用成本,可认定为银行贷款利息,以LPR计算。最高人民法院相关司法解释的罚息规定应属特别法定赔偿,除迟延方不具可惩罚性的场合以外,应适用于所有有偿合同。对于其他损失,在合同可体现迟延将发生的损失时,合同订立时债务人知道款项用途及迟延造成的后果时以及债权人因此向第三人举债产生利息时,损失应当赔偿。The determination of the loss caused by delay in performance in monetary obligation is always a focus in judicial practice.There is a huge difference in verdict result.As for“interest loss”,it is lack of relevance and rationality to calculate the loss by a certain proportion of the arrears or refer to the upper limit of the interest rate of the loan contract.If the loss is confirmed by the idea of legal fruits,the calculation method is difficult to determine and the deposit interest rate is too low.When the loss of the observant party cannot be calculated,it can be determined by the profit of the defaulting party.The defaulting party reduces the cost by using the funds which should be returned to the creditor during the overdue period.The cost can be identified as the bank loan interest,which is calculated by LPR.The penalty interest provisions in the judicial interpretation of the Supreme People s court should be special legal compensation,and should be applicable to all paid contracts unless the delayed party is not punitive.For other losses,when the contract can reflect the losses to be incurred due to delay,when the debtor knows the purpose of the payment and the consequences of delay at the time of conclusion of the contract,and when the creditor borrows money from a third party and generates interest,the loss shall be compensated.

关 键 词：金钱之债 迟延履行 损失认定 利息损失 其他损失 

分 类 号：D923.3[政治法律—民商法学]