罹于時效的主動債權可否抵銷？

Can Active Claims Expiring the Limitation of Action be offset?

對于訴訟時效已經届滿的債權能否作爲主動債權抵銷的問題，《民法典》第568 條雖然沒有明確作出規定，但從《民法典》的相關規定來看，可以解釋出《民法典》實際上否定了時效届滿的債權可以作爲主動債權抵銷。一方面，罹于時效的主動債權可以抵銷不符合訴訟時效的制度功能和相關規則，該觀點以承認抵銷具有溯及力爲前提，而承認抵銷具有溯及力會造成債權債務關係的不確定性，損害當事人的合理信賴。另一方面，罹于時效的主動債權可以抵銷也不符合《民法典》所規定的抵銷通知必須到達才能生效的規則。因此，訴訟時效已經届滿的債權不得作爲主動債權抵銷，但不妨礙其作爲被動債權抵銷。

As for the issue of whether claims that have expired the limitation of action can be set off as active claims, although Article 568 of the Civil Code does not clearly stipulate it, it can be explained from the relevant provisions of the Civil Code that the Civil Code actually denied that claims that have expired the limitation of action can be set off as active claims. Active claims expiring the limitation of action can be offset, which does not conform to the system function and relevant rules of prescription; This view is premised on the recognition that offset has retroactivity, which will cause uncertainty in the relationship between creditor’s rights and debt and damage the reasonable trust of the parties. Active claims expiring the limitation can be offset, which also does not conform to the rule that the notice of offset must arrive to take effect as stipulated in the Civil Code. Therefore, claims that have expired the limitation of action shall not be offset as active claims, but can be offset as passive claims.