The Voivodeship Administrative Court in Poznań in its judgment of 28 Jue 2011 case file I SA/Po 210/11 held that a subsidiary company is allowed to depreciate trade marks that were transferred to it as an apportionment, starting from the first day of a month, after one month the Polish Patent Office has granted the right of protection for these signs.

Categories: Art. 120(1) IPL | Art. 145 PBAC | Art. 16(1) LEIT | Polish Act on Industrial Property Law | Polish Act on Legal Persons Income Tax | Polish Act on Proceedings Before Administrative Courts | Polish institutions | trade mark depreciation | Voivodeship Administrative Court.