Deduction is a legal institution regulated in Article 498-505 KC. This is a unilateral legal act of a regulation which results in mutual remission two opposing claims up to the amount of lower claims.
Deduction (or compensation) is remission two opposing claims due to a declaration of will one compound creditor second The creditor. Such a solution makes it impossible for a creditor who has benefited from an offsetting institution to fulfil his benefit, provided that the claim is deducted below the opposite claim.
Conditions for the admissibility of deduction of claims
The admissibility of the deduction of the claim depends on the existence of several conditions. first of which is the reciprocity of claims, which means that two entities are both debtors and creditors. Another condition is the uniformity of benefits.
The deduction may be remitted only to claims entitling to single-generation benefits. These may be cash benefits, irrespective of the currency in which they are expressed, as well as benefits whose subject matter is the same quality marked only for the species. Another condition is that the claim is due.
The literal wording of the provision Article 498(1) The KC provides grounds for accepting that both claims must be due in order to be offset. However, judicial caselaw presents a different view in that regard, according to which a claim must be payable to the person who makes a statement of deduction.
In the margins, it should be pointed out that claims are due when the deadline for their execution expires or, in the case of unlimited claims, immediately after the call (Article 455 k.c.).
Another requirement is to challenge the claim, which means that the subject of the charge is a claim that may be brought before a court or another state body. Limitations of claims arising from a game or an establishment operated without the permission of the competent authority shall not be contested.
However, as it states Article 502 KC – a expired claim may be deducted if the limitation has not yet occurred at the time when the deduction became possible.
Formalities for deduction
In case of a total of the above conditions, a statement of deduction must be made second page. In the statement of deduction, we must indicate our claim and the claim with which we make the deduction. The deduction shall take effect when the statement of deduction is made to second pages.
It is also possible to deduct claims in the contract. A contractual deduction shall be allowed where the requirement of mutual claims is met. On the other hand, they do not have to be one-kind, enforceable and enforceable claims. Under the contractual set-off, both ex tunc (with retroactive effect) and ex nunc (from now on) can be waived.