摘要
在应收账款质押的情况下,债务人如何行使抵销权尚存在一些有待厘清的问题。在用以抵销的主动债权范围方面,债务人的抵销应准用债权转让情况下债务人抵销的规则,不一定限于同种债权,也不限于已到期的确定债权,执行程序中的抵销条件限制应当由法官自由裁量予以缓和。应收账款质押通知具有与登记不同的意义,质押通知对债务人持有无关联的主动债权抵销具有限制作用,有利于保全质权的实现。与被动债权紧密联系的主动债权,债务人的抵销并不受通知的影响,确认紧密联系主动债权的范围应赋予法官自由裁量权。在应收账款转让、质押、扣押等并存的情况下,债务人的抵销仍在于时间因素和关联因素。
In the case of pledge of accounts receivable,the debtor’s offset should be allowed to follow the rules of the debtor’s offset in the case of the assignment of claims.The active claims used for offsetting are not necessarily limited to the same kind of claims,nor are they limited to confirmed claims that have matured.The restrictions on offset in the civil execution procedure should be eased at the discretion of the judge.The notice of pledge of accounts receivable has a different meaning from registration.The notice of pledge has a restrictive effect on the set-off of unrelated active claims held by the debtor,which is conducive to the realization of the pledge of preservation.For active claims closely related to passive claims,the debtor’s set-off is not affected by the notice.The judge should be given discretion to confirm the scope of the active claims that are closely related to passive claims.In the case of the coexistence of the transfer,pledge,and seizure of accounts receivable,the debtor’s set-off is still due to time factors and related factors.
出处
《经贸法律评论》
2021年第6期72-91,共20页
Business and Economic Law Review
关键词
应收账款质押
抵销
通知
登记
Pledge of Accounts Receivable
Set-off
Notice
Registration
