Abstract

This study analyses how does the set-off of debts work, if involved between different bank accounts, pursuant to Italian mandatory and disposable rules, deriving from both general and special provisions on obligation and contract. Since such a topic involves a specific manner of considering the relationship between money and its owner, the paper introduces some historical paradigms (particularly the example of "assignat" during the French Revolution) and summarizes, in the conclusion, the reasons that suggest to keep or leave the traditional approach in conceptualizing, in a juridical perspective, the aforementioned correlation between person and money.