Abstract

The article critically examines the misinterpretation of Article 203¹ § 1 of the Polish Code of Civil Procedure, which results in courts disregarding the legal effects of a set-off made before litigation. Consequently, courts issue judgments on nonexistent claims, forcing defendants to initiate further proceedings to defend against the enforcement. The author highlights the essential distinction between a procedural set-off plea and a substantive defense of a nonexistent claim, arguing that conflating the two distorts the provision’s purpose, leads to an excessive formalism, undermines procedural justice which forces the defendant to issue the proceedings once more, and unnecessarily burdens the judiciary.