tIPs

The intangible assets that fall within the so-called IP box are:

• copyrighted software
• industrial patents
• designs and models
• know-how, i.e. processes, formulas and information relating to experiences acquired in the industrial, commercial or scientific fields that can be legally protected, where the requirements for a know-how to be considered legally protectable are:

1. secrecy
2. economic value
3. adoption of protective measures reasonably suitable to keep the information secret.

Starting from the tax period in progress on 1 May 2019 (date of entry into force of Legislative Decree no. 34/2019 – “growth decree”), subjects who opt for the patent box regime can choose, as an alternative to the procedure ruling, to determine and declare directly the subsidized income, postponing the discussion with the financial administration to a subsequent control phase.

For any further information, the experience of Marchi & Partners professionals is at your disposal.

As a rule, designs become public upon their registration. However, when filing an application for registration for EU design, it is possible to request that its publication be deferred for a maximum period of 30 months. This allows, for example, to keep the subject of the application secret during the development of the product and / or the related marketing strategy, avoiding the possibility that a competitor becomes aware of it.

The scope of protection of a patent is defined exclusively by the claims as granted, which must be interpreted in light of the description and any attached drawings.

The right deriving from the granting of a patent is to prevent third parties from implementing the invention as claimed. However, this right may also extend to equivalent realizations of the invention, as established by Article 52(3)bis of the Italian Industrial Property Code: “To determine the scope of the protection conferred by the patent, due account is taken of every element equivalent to an element indicated in the claims”

The scope of equivalence is to be assessed on a case-by-case basis, taking into account several factors including the state of the art at the filing date, the description and the examination procedure undergone by the patent application.

The scope of protection of a patent is defined exclusively by the claims as granted, which must be interpreted in light of the description and any attached drawings.

The right deriving from the granting of a patent is to prevent third parties from implementing the invention as claimed. However, this right may also extend to equivalent realizations of the invention, as established by Article 52(3)bis of the Italian Industrial Property Code: “To determine the scope of the protection conferred by the patent, due account is taken of every element equivalent to an element indicated in the claims”

The scope of equivalence is to be assessed on a case-by-case basis, taking into account several factors including the state of the art at the filing date, the description and the examination procedure undergone by the patent application.