當(dāng)事人主張抵銷(xiāo)的,應(yīng)當(dāng)通知對(duì)方.通知自到達(dá)對(duì)方時(shí)生效.抵銷(xiāo)不得附條件或者附期限.
①節(jié)省給付的交換,降低交易成本;②確保債權(quán)的效力.
抵銷(xiāo)使雙方債權(quán)按照抵銷(xiāo)數(shù)額而消滅.抵銷(xiāo)使雙方債權(quán)溯及到得為抵銷(xiāo)之時(shí)消滅.