Reguła zarachowania świadczenia z art. 451 § 3 Kodeksu cywilnego a roszczenie przedawnione

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.