Abstract
The article deals particularly with the problem of setting-off in a situation bankruptcy before the commencement of insolvency proceedings as a potential subject of avoidance. In the first third authors try to identify principles, which influences the solution of permission or non-permission of setting-off in the situation of bankruptcy.
In the second third, the analysis of solution of this problem in fourth foreign legal orders is made, i.e. in English, Austrian, German and French law. In the final third the problem is solved at the level of Czech positive law and a conclusion is made that the legal action can be brought against legal act, which gave the constitution of a receivable, able to be set-off, as well as establishment of the situation of the possibility of setting-off and finally also the very setting-off.