论抵销的形式及其效力

抵销权的行使具有溯及至抵销适状之时的效力,立法采纳溯及既往与否的观点将对当事人的利益以及抵销权的性质产生截然不同的影响。抵销溯及力理论实际上是由法国法确认的自动抵销理论的残留痕迹,也是建立在自中世纪以来注释法学家对罗马法经典著作的错误理解的基础上。更重要的是,抵销具有溯及力的立法主义与民法的基本制度有明显的冲突,因此,未来的民法典应当将抵销主张的时间与其效力发生的时间统一起来。

On the Declaration and Effect of Set-off

The excise of set-off has the retrospective effect. Whether the legislation adopts the retrospective set-off will influence the interests of parties and the nature of the set-off. The theory of retrospective set-off is actually the remains of automatic set-off established by French law, and based on the misunderstanding of Roman classic works by the glossators in the middle century. There are clear conflicts between the retrospective set-off and the civil basic system. So, it is suggested that the time and effect of set-off should be integrated in the future civil code.