- Tytuł:
- Prawo do skorzystania z preferencyjnej stawki podatkowej IP box na podstawie autorskiego prawa do programu komputerowego
- Autorzy:
-
Piosik, Monika
Białek-Jaworska, Anna
Teterycz, Agnieszka - Powiązania:
- https://bibliotekanauki.pl/articles/48567995.pdf
- Data publikacji:
- 2022-11-13
- Wydawca:
- Uniwersytet Warszawski. Wydawnictwa Uniwersytetu Warszawskiego
- Tematy:
-
copyrights
computer program
IP box
litigation in the field of intellectual property - Opis:
- Just as innovations contribute to building a competitive advantage, the level of intellectual property protection constitutes the international competitiveness of national economies and determines the market attractiveness for foreign direct investments. In this light, the paper analyses the impact of the amendment of February 13, 2020, to the Code of Civil Procedure Act and some other acts, introducing the so-called specific actions in cases related to intellectual property against the situation of innovators, including beneficiaries of the IP box relief, i.e. defence or preventive instruments in the event of a lawsuit or possible dispute. There is a risk of tax authorities questioning the legitimacy of the use of IP box based on qualified IP, i.e. copyright to a computer program. The potential dispute between the taxpayer and the tax authorities will primarily concern the resolution of what is a “computer program” under copyright law and the creative nature of the activity carried out by the taxpayer benefiting from the IP box relief. Effective from July 1, 2020, changes to the procedural proceedings in cases in the field of intellectual property introduced by the amendment to the Code of Civil Procedure protect the taxpayer’s interests using the IP box.
- Źródło:
-
Studia Iuridica; 2022, 91; 281-299
0137-4346 - Pojawia się w:
- Studia Iuridica
- Dostawca treści:
- Biblioteka Nauki
Artykuł