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https://doi.org/10.22364/juzk.83.10 | 106-113 | PDF

Procentu kapitalizācija Civillikumā

Capitalization of Interest in Latvian Civil Law

Kristaps Zaķis, Mg. iur.
Zvērināts advokāts

Summary
In Latvian Civil Law, capitalization of interest – the process of adding accrued interest to the principal amount, thereby generating interest on interest – is subject to specific regulations. The author examines how interest capitalization can take place under the Latvian Civil Law, including the creditor’s alternative if the debtor does not agree to interest capitalization. The origins of certain articles of Latvian Civil Law and the Roman Law position on the capitalization of interest are also considered. A comparison of the Latvian Civil Law with modern projects for the unification of contract law shows that the latter give the creditor more extensive rights.

Atslēgvārdi: procenti, procentu kapitalizācija, anatocisms, anatocismus coniunctus, anatocismus s. separatus

Keywords: interest, capitalization of interest, anatocism, anatocismus coniunctus, anatocismus s. separatus

Indivīds, tiesības un tiesas: tiesību nozaru perspektīva. Latvijas Universitātes 83. starptautiskās zinātniskās konferences tiesību zinātnes rakstu krājums = Individual, Law, and Courts: Perspectives of Legal Areas. Legal Science Proceedings of the 83^rd International Scientific Conference of the University of Latvia. Rīga: LU Akadēmiskais apgāds, 2025. 502 lpp.