Research on the Efficacy of Set-off in Civil Litigation

Set-off in litigation constitutes a frequent subject of civil disputes. In judicial practice, determinations regarding the validity of set-off defenses are typically articulated within the reasoning section of civil judgments, rendering the recognition of set-off efficacy inherently intertwined with the legal effect ascribed to judicial reasoning. This article undertakes a focused examination of doctrinal theories concerning set-off validity, ultimately affirming the jurisprudential soundness of the Concurrent Effect Doctrine.