A debtor who delegates an obligation (and becomes a delegate) does not escape responsibility for the performance of the obligation itself. The taxable person may continue to request performance by the debtor, unless the original contract expressly provides for replacement by delegation. This is a big difference between the transfer of contractual rights and the transfer of contractual obligations: in the first case, the assignee is discharged (without violation of the guarantees of the pension beneficiary); in the latter case, the Delegator remains responsible. In many cases, the debtor (again the debtor to whom the performance obligation is incurred) may also apply to the delegate, since the taxable person becomes an intended beneficiary of the contract between the debtor and the delegate, as explained in point 14.3 `third party beneficiaries`. It goes without saying that the obligated party may then accept the delegate and relieve the debtor of any other responsibility in the performance of the obligation. A contract between three people with this effect is called NovationA new contract replacing an old or new part that replaces an earlier part. This is a new contract. Fred sells his house to Lisa, who takes out her mortgage. In other words, Fred delegated the duty to pay the bank to Lisa. If Lisa is late, Fred will continue to respond to the bank unless, in the original mortgage agreement, there is a provision expressly authorizing the replacement of a buyer without recourse to Fred, or the bank subsequently accepts Lisa and exonerates Fred. Therefore, in each contract, it is always preferable for the parties to deal with the transfer of rights and the delegation of obligations.

As we have already said, the treaty itself may prohibit the assignment. The law generally disapproves of the limitation of the right to the assignment of a service, but it maintains a contractual provision prohibiting the transfer of an obligation. As we have seen, Article 2-210(3) of the EC therefore provides that, in a contract of sale, a provision against the assignment of the `contract` is to be interpreted only as a prohibition on the transfer of customs duties. So far, we have considered the transfer of the pension beneficiary`s rights (normally, but not only, on cash payments). But in any contract, a right means a corresponding obligation and this can be delegated. A delegationThe transmission or delivery by one person of the obligation to perform a contract to another person. is the transfer of the obligation to perform a contract to a third party. The one who delegates is the DelegatorOne who delegates.

Since most debtors are debtors, most transfers of rights involve the delegation of obligations at the same time. If public policy or the contract itself does not pronounce the transfer, it is legally enforceable. In contractual and administrative law, delegation (in Latin intercessio) is the act of entrusting another person with responsibility for the performance of the contractual service. Three parties are seized of this act – the party who has undertaken to perform the contract is called Delegator; the party responsible for fulfilling this obligation shall be designated as a delegate; and the party to whom the benefit is due is called the debtor. In administrative law (the law that controls the measures and decisions of the state), a delegation is the process by which an administrative measure or decision is transmitted to a subordinate. This objective is achieved through two mechanisms: the delegation of tasks is appropriate only if the procuring entity expressly or implicitly authorises performance by another. .