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	<title>Polish IP &#38; IT law &#187; Polish Act on Legal Persons Income Tax</title>
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	<description>Tomasz Rychlicki Intellectual Property Law Internet Law IT Law Computer Law</description>
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		<title>Trade marks and taxes, case II FSK 1003/08</title>
		<link>http://rychlicki.net/en/2010/03/03/3169/</link>
		<comments>http://rychlicki.net/en/2010/03/03/3169/#comments</comments>
		<pubDate>Wed, 03 Mar 2010 16:12:37 +0000</pubDate>
		<dc:creator>Tomasz Rychlicki</dc:creator>
				<category><![CDATA[Art. 16(1) LPIT]]></category>
		<category><![CDATA[Class46 post]]></category>
		<category><![CDATA[Polish Act on Legal Persons Income Tax]]></category>
		<category><![CDATA[Polish Supreme Administrative Court]]></category>
		<category><![CDATA[case law]]></category>
		<category><![CDATA[tax law]]></category>
		<category><![CDATA[trade mark depreciation]]></category>
		<category><![CDATA[trademark law]]></category>

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		<description><![CDATA[The Supreme Administrative Court in a judgment of 20 November 2009, case file II FSK 1003/08, confirmed 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 [...]]]></description>
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		<title>Tax law, case II FSK 1182/08 &#8211; computer software is not literary work</title>
		<link>http://rychlicki.net/en/2010/02/04/1893/</link>
		<comments>http://rychlicki.net/en/2010/02/04/1893/#comments</comments>
		<pubDate>Thu, 04 Feb 2010 14:18:06 +0000</pubDate>
		<dc:creator>Tomasz Rychlicki</dc:creator>
				<category><![CDATA[Art. 1 ARNR]]></category>
		<category><![CDATA[Art. 21(1) LPIT]]></category>
		<category><![CDATA[Art. 26(1) LPIT]]></category>
		<category><![CDATA[Polish Act on Authors Rights and Neighbouring Rights]]></category>
		<category><![CDATA[Polish Act on Legal Persons Income Tax]]></category>
		<category><![CDATA[Polish Supreme Administrative Court]]></category>
		<category><![CDATA[Polish courts]]></category>
		<category><![CDATA[Polish law]]></category>
		<category><![CDATA[Voivodeship Administrative Court]]></category>
		<category><![CDATA[tax law]]></category>

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		<description><![CDATA[A Polish company was purchasing rights to use of computer software from companies established in Ireland. The company has paid royalties to non-resident as defined in article 3 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 [...]]]></description>
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		<title>Trade mark law, I SA/Rz 249/09</title>
		<link>http://rychlicki.net/en/2009/07/24/1321/</link>
		<comments>http://rychlicki.net/en/2009/07/24/1321/#comments</comments>
		<pubDate>Fri, 24 Jul 2009 21:50:03 +0000</pubDate>
		<dc:creator>Tomasz Rychlicki</dc:creator>
				<category><![CDATA[Art. 16(1) LPIT]]></category>
		<category><![CDATA[Class46 post]]></category>
		<category><![CDATA[Polish Act on Legal Persons Income Tax]]></category>
		<category><![CDATA[Polish courts]]></category>
		<category><![CDATA[Polish law]]></category>
		<category><![CDATA[Voivodeship Administrative Court]]></category>
		<category><![CDATA[tax law]]></category>
		<category><![CDATA[trade mark depreciation]]></category>
		<category><![CDATA[trademark law]]></category>

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		<description><![CDATA[Financial issues relating to trade marks are not a frequent subject matter that is discussed on my website, therefore I decided to write a short post regarding that topic. The assembly of shareholders of a Polish company (spółka z ograniczoną odpowiedzialnością &#8211; a legal concept similar to the limited company), following a resolution, decided to [...]]]></description>
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		<title>Tax law, case file PB3/GM-8213-12/06/144</title>
		<link>http://rychlicki.net/en/2006/05/21/4678/</link>
		<comments>http://rychlicki.net/en/2006/05/21/4678/#comments</comments>
		<pubDate>Sat, 20 May 2006 22:10:13 +0000</pubDate>
		<dc:creator>Tomasz Rychlicki</dc:creator>
				<category><![CDATA[Art. 12 LPIT]]></category>
		<category><![CDATA[Polish Act on Legal Persons Income Tax]]></category>
		<category><![CDATA[Tax Chamber]]></category>
		<category><![CDATA[e-law issues]]></category>
		<category><![CDATA[free or libre and open source software]]></category>
		<category><![CDATA[income tax]]></category>
		<category><![CDATA[open standards]]></category>
		<category><![CDATA[tax law]]></category>

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		<description><![CDATA[In the letter of 10 March 2006, file PB3/GM-8213-12/06/144, published in Biuletyn Skarbowy of 2006, no 2, pp. 21-22, the Undersecretary of State of the Ministry of Finance gave the official interpretation regarding tax consequences associated with the use of free software programs, addressed to the Directors of all the Tax Offices and Chambers. This [...]]]></description>
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