GENEZA I ROZWÓJ INSTYTUCJI POTRĄCENIA W POLSKIM PRAWIE UPADŁOŚCIOWYM POD WPŁYWEM PRAWA OBCEGO
GENESIS AND DEVELOPMENT OF THE INSTITUTION OF SET-OFF IN POLISH BANKRUPTCY LAW UNDER THE INFLUENCE OF FOREIGN LAW

Summary/Abstract: The article presents the evolution of set-off regulation in Polish bankruptcy law against the background of influences from foreign legal systems, in particular German and Austrian law. It begins with an analysis of the solutions adopted in the Code of Obligations of 1933 and in the Presidential Decree - Bankruptcy Law of 1934, which, to a large extent, have retained their substance in the current legal framework under the Civil Code and the Bankruptcy Law. The study examines the origins of set-off regulation in bankruptcy proceedings in the context of the law of obligations, analysing both the conditions for the admissibility of set-off and the exceptions that preclude it. The author argues that the institution of set-off - despite numerous changes in the normative environment and the functions of bankruptcy proceedings - has retained its original significance as a mechanism for protecting the interests of creditors and the bankrupt debtor.

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