Pełnomocnictwo procesowe w kontekście zarzutu potrącenia po wejściu w życie art. 203 K.P.C.

The provision of Article 203 of the Polish Code of Civil Procedure is a manifestation of the legislator’s efforts to regulate the institution of the procedural allegation of set-off, which is one of the defendant’s basic means of defense in a civil trial. The introduction of this provision has given rise to numerous problems in its practical application, including the issue of the type and scope of the power of attorney necessary for filing and receiving an allegation of set-off sensu stricto. Moreover, the entry into force of this provision has renewed the discussion in legal doctrine on the nature of the allegation of set-off, with increasing calls to revise the previous view of the purely material legal nature of the allegation of set-off in favor of a mixed (material-procedural) theory. The resolution of this issue remains important, as it also affects the assessment of the type and scope of the power of attorney necessary for the effective raising and receipt of the allegation of set-off by attorneys-at-law.