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	<title>Polish IP &#38; IT law - copyright trademark computer internet telecomm &#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>Tax law, case I SA/Po 210/11</title>
		<link>http://rychlicki.net/en/2011/09/26/7328/</link>
		<comments>http://rychlicki.net/en/2011/09/26/7328/#comments</comments>
		<pubDate>Mon, 26 Sep 2011 17:54:57 +0000</pubDate>
		<dc:creator>Tomasz Rychlicki</dc:creator>
				<category><![CDATA[Art. 120(1) IPL]]></category>
		<category><![CDATA[Art. 131(1)(i) IPL]]></category>
		<category><![CDATA[Art. 131(1)(ii) IPL]]></category>
		<category><![CDATA[Art. 131(1)(iii) IPL]]></category>
		<category><![CDATA[Art. 131(2)(i) IPL]]></category>
		<category><![CDATA[Art. 131(2)(iii) IPL]]></category>
		<category><![CDATA[Art. 131(3) IPL]]></category>
		<category><![CDATA[Art. 131(4) IPL]]></category>
		<category><![CDATA[Art. 132(1)(i) IPL]]></category>
		<category><![CDATA[Art. 132(1)(ii) IPL]]></category>
		<category><![CDATA[Art. 132(1)(iii) IPL]]></category>
		<category><![CDATA[Art. 132(2)(ii) IPL]]></category>
		<category><![CDATA[Art. 132(2)(iii) IPL]]></category>
		<category><![CDATA[Art. 132(3) IPL]]></category>
		<category><![CDATA[Art. 132(4) IPL]]></category>
		<category><![CDATA[Art. 145 PBAC]]></category>
		<category><![CDATA[Art. 153 IPL]]></category>
		<category><![CDATA[Art. 16(1) LEIT]]></category>
		<category><![CDATA[Art. 6(1) IPL]]></category>
		<category><![CDATA[Polish Act on Industrial Property Law]]></category>
		<category><![CDATA[Polish Act on Legal Persons Income Tax]]></category>
		<category><![CDATA[Polish Act on Proceedings Before Administrative Courts]]></category>
		<category><![CDATA[Polish institutions]]></category>
		<category><![CDATA[trade mark depreciation]]></category>
		<category><![CDATA[Voivodeship Administrative Court]]></category>

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		<description><![CDATA[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 [...]]]></description>
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		<title>Tax law, case III SA/Wa 1008/10</title>
		<link>http://rychlicki.net/en/2010/09/14/5862/</link>
		<comments>http://rychlicki.net/en/2010/09/14/5862/#comments</comments>
		<pubDate>Tue, 14 Sep 2010 21:43:42 +0000</pubDate>
		<dc:creator>Tomasz Rychlicki</dc:creator>
				<category><![CDATA[computer law]]></category>
		<category><![CDATA[digital economy]]></category>
		<category><![CDATA[e-law issues]]></category>
		<category><![CDATA[income tax]]></category>
		<category><![CDATA[Polish Act on Legal Persons Income Tax]]></category>
		<category><![CDATA[tax law]]></category>
		<category><![CDATA[Voivodeship Administrative Court]]></category>

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		<description><![CDATA[The Polish company conducts its business based mainly on providing IT services and sales of software and hardware. The Company enquired the Tax Office whether the fees paid by it to the contractors based in the U.S. and the Netherlands in connection with making available of software, are subject to the flat tax at source [...]]]></description>
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		<title>Tax law, case IPPB5/423-249/10-4/PS</title>
		<link>http://rychlicki.net/en/2010/09/03/5096/</link>
		<comments>http://rychlicki.net/en/2010/09/03/5096/#comments</comments>
		<pubDate>Fri, 03 Sep 2010 11:55:40 +0000</pubDate>
		<dc:creator>Tomasz Rychlicki</dc:creator>
				<category><![CDATA[advertising law]]></category>
		<category><![CDATA[Art. 16(1) LEIT]]></category>
		<category><![CDATA[definition of advertising]]></category>
		<category><![CDATA[income tax]]></category>
		<category><![CDATA[Polish Act on Legal Persons Income Tax]]></category>
		<category><![CDATA[Tax Chamber]]></category>
		<category><![CDATA[tax law]]></category>

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		<description><![CDATA[The Polish financial services company decided to increase sales of its services, by providing to clients and potential clients with different types of advertising materials bearing its logo. These materials are worth no more than 100 PLN each and are distributed to customers and potential customers during promotional events, sponsored events, as well as individual [...]]]></description>
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		<title>Tax law, case II FSK 627/09</title>
		<link>http://rychlicki.net/en/2010/08/30/5859/</link>
		<comments>http://rychlicki.net/en/2010/08/30/5859/#comments</comments>
		<pubDate>Mon, 30 Aug 2010 13:49:28 +0000</pubDate>
		<dc:creator>Tomasz Rychlicki</dc:creator>
				<category><![CDATA[Art. 16(1) LEIT]]></category>
		<category><![CDATA[Polish Act on Legal Persons Income Tax]]></category>
		<category><![CDATA[Polish institutions]]></category>
		<category><![CDATA[Polish Supreme Administrative Court]]></category>
		<category><![CDATA[Tax Chamber]]></category>
		<category><![CDATA[tax law]]></category>
		<category><![CDATA[Tax Office]]></category>
		<category><![CDATA[trade mark depreciation]]></category>

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		<description><![CDATA[The Supreme Administrative Court in its judgment of 25 August 2010 case file II FSK 627/09 held that only a registered trade mark may be depreciated. The Court ruled according to Article 16b(1) pt. 6 of the Polish Act of 15 February 1992 on the Legal Entities&#8217; Income Tax – LEIT &#8211; (in Polish: Ustawa [...]]]></description>
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		<slash:comments>0</slash:comments>
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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) LEIT]]></category>
		<category><![CDATA[case law]]></category>
		<category><![CDATA[Polish Act on Legal Persons Income Tax]]></category>
		<category><![CDATA[Polish Supreme 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[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 the Legal Entities&#8217; [...]]]></description>
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