CLASS 46
Now in its twelfth year, Class 46 is dedicated to European trade mark law and practice. This weblog is written by a team of enthusiasts who want to spread the word and share their thoughts with others.
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WEDNESDAY, 3 MARCH 2010
Poland: trade marks and taxes
The Supreme Administrative Court in a judgment of 20 November 2009, case file II FSK 1003/08, acknowledged the rule that the Polish taxpayer is allowed only for the depreciation of the registered trade mark .This judgment was based on provisions of article 16b(1)(6) of the Polish Act of 15 February 1992 on legal persons’ income tax – LPIT (in Polish: Ustawa o podatku dochodowym od osób prawnych) consolidated text published in Journal of Laws (Dziennik Ustaw) of 2000, No. 54, item 654 with subsequent amendments.
See Class46's earlier post entitled "Poland: depreciation for registered trade marks only". Posted by: Tomasz Rychlicki @ 10.02
Tags: Poland, Polish courts, Polish law, Polish trade marks, taxes, Supreme Administrative Court, depreciation of intangible assets,
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Perm-A-Link: https://www.marques.org/blogs/class46?XID=BHA1710
Poland: trade marks and taxes
The Supreme Administrative Court in a judgment of 20 November 2009, case file II FSK 1003/08, acknowledged the rule that the Polish taxpayer is allowed only for the depreciation of the registered trade mark .This judgment was based on provisions of article 16b(1)(6) of the Polish Act of 15 February 1992 on legal persons’ income tax – LPIT (in Polish: Ustawa o podatku dochodowym od osób prawnych) consolidated text published in Journal of Laws (Dziennik Ustaw) of 2000, No. 54, item 654 with subsequent amendments.
The following intangible assets, acquired and fit for commercial use as at the date of acceptance for use, shall be depreciated, subject to Article 16c:The SAC ruled that the priority to obtain the right of protection for a trade mark which is determined according to the date of filing of a trademark application with the Polish Patent Office (PPO) is something different than the possibility of introducing such a right in the records of intangible assets, which is allowed by the LPIT only after the PPO issued a positive decision on the grant of a right of protection for a trademark. Such a decision is always taken after having established that the statutory requirements for the grant of the right have been satisfied. Having only a priority does not guarantee such situation will take a favourable turn.
(6) rights to: inventions, patents, trade marks, designs.
See Class46's earlier post entitled "Poland: depreciation for registered trade marks only". Posted by: Tomasz Rychlicki @ 10.02
Tags: Poland, Polish courts, Polish law, Polish trade marks, taxes, Supreme Administrative Court, depreciation of intangible assets,
Sharing on Social Media? Use the link below...Perm-A-Link: https://www.marques.org/blogs/class46?XID=BHA1710
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