Accollo e compensazione: fra vecchi e nuovi interrogativi [Accollo and debt compensation: Old and new questions]

L’articolo offre nuove prospettive sul rapporto fra accollo e compensazione. Dopo aver ripercorso i tratti caratterizzanti dell’accollo e illustrato le tesi principali sulla sua natura, l’articolo si concentra sui suoi rapporti con la compensazione, individuando alcune problematiche tradizionalmente non esaminate dagli interpreti. *** The paper offers new perspectives on the relationship between offset and accollo, a form of debt transfer in which the debtor and a third party agree for the third party to take the debt upon himself. After discussing “accollo”, its main features and the main opinions on its nature, the paper focuses on its relationship with offset pointing at issues, which have traditionally not been examined by scholars.