The review refers to an analysis and discussion regarding Maciej Pannert's monograph entitled "The influence of liquidation bankruptcy on exercising obligations under reciprocal contracts". The main aim of the review is an assessment of its scientific content, as well as presentation of certain issues with comments to presented thesis. The paper is focuses in particular on issues such as the consequences of withdrawal of the bankruptcy receiver from a contract on the basis of Art. 98(2) of the Polish Bankruptcy law, the form of declaration of withdrawal from a contract, a possibility of refraining from rendering a performance by the solvent counterparty to the agreement, as well as the possibility of execution by such counterparty of entitlement to withdraw from a contract acquired before debtor's declaration of bankruptcy.