Article 166

Where in a suit for the recovery of money of the defendant claims to set-off against the plaintiff’s demand any ascertained sum of money legally recoverable by him from the plaintiff, not exceeding the pecuniary limits of the jurisdiction of the court, and both parties fill the same character as they fill in the plaintiff’s suit, the defendant shall in his statement of defense give the particulars as to the debt sought to be set-off.

The statement of defense shall have the same effect as a statement of claim in a cross-suit so as to enable the court to give final judgment with respect both to the original claim and to the set-off.