This article deals with the question whether it is possible in the process of the imputation of payment to take into account the time-barred debts. The aim is to contribute to the Polish legal discussion, which is basically limited to dogmatic considerations, by formulating a solution based on historical and comparative legal arguments. Therefore, the article describes the origins of the rule of imputation and the purpose of this institution, with particular focus on the Roman law and the views of the legal doctrine and jurisprudence in the selected European legal systems.
The article outlines the statutory regulation of imputation of payment in Polish law, which applies to payments if the contracting parties do not stipulate other rules in the contract. The considerations focus primarily on the time limitation of the debtor's exercise of the entitlement to apply a payment .upon performance.. The article argues in favour of linking this term with the term 'forthwith'. In addition, it reviews the case law in this area, identifying the most reasonable approaches and proposes amendments that may clarify the legal framework while balancing the interests of the creditor and the debtor.
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