法定抵销溯及力理论的现代反思  

Modern Reflection on the Theory of Retroactivity of Statutory Offsetting

作　　者：朱虎[1,2] Zhu Hu

机构地区：[1]中国人民大学民商事法律科学研究中心 [2]中国人民大学法学院

出　　处：《法学》2024年第4期95-109,共15页Law Science

基　　金：国家社会科学基金重点项目“民法典多人债之关系及其诉讼构造研究”(21AFX017)的成果之一。

摘　　要：从制度史和比较法视角支持法定抵销溯及力的理由所具有的论证强度较弱,而制度价值层面的理由无法成立。从抵销有无溯及力的实践差异出发,抵销溯及力使得抵销权产生至行使期间的迟延利息、违约金和损害赔偿等不应被计算,在结果上与双方清偿和应收账款质押的结果明显不同,从而与抵销所具有的简化清偿和担保功能相抵触。同时,抵销溯及力也削弱了诉讼时效在抵销场景中的价值功能,产生了诉讼时效所欲避免的强制清偿结果。抵销溯及力与通知抵销方式之间在法律确定性方面存在目的背反,且欠缺相关配套规则,并导致抵销抵充无法完全地参照适用履行抵充规则。法定抵销有溯及力与约定抵销、破产抵销和执行抵销均无溯及力不同,从而在抵销制度内部产生了不必要的不一致。因此,抵销不应具有溯及力,即使非独立抵销也不例外。The arguments based on historical and comparative reasons supporting the retroactive effect of statutory set-off are weak and untenable on value grounds.Starting from the practical differences between set-off with and without retroactive effect,the retroactivity of set-off means that the interest on delay,liquidated damages,and damages during the period from the creation to the exercise of the right of setoff should not be computed,the result is markedly different from that of mutual liquidation and the pledge of accounts receivable.The retroactive effect of set-off unreasonably surpasses the simplified satisfaction function of set-off,and unjustifiably overstrengthens the claim realization function of set-off.At the same time,it also weakens the value function of the prescription in the context of set-off,and produces the result of compulsory satisfaction that the prescription is intended to avoid.There is a purposeful backlash in terms of legal certainty between the retrospective effect of set-off and the mode of set-off by notice.It also lacks relevant supporting rules,which leads to an unreasonable rules of payment in set-off and unnecessarily creates a principle-exception relationship within the set-off system.The retroactive effect of statutory setoff,unlike the non-retroactive effect of contractual set-off,insolvency set-off and enforcement set-off,creates an unnecessary inconsistency within the set-off.Accordingly,set-off should not be retroactive,even in the case of non-independent set-off.

关 键 词：法定抵销 溯及力 诉讼时效 通知抵销 

分 类 号：D923.6[政治法律—民商法学]