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	<title>Polish IP &#38; IT law - copyright trademark computer internet telecomm &#187; trade mark depreciation</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>
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		<category><![CDATA[Art. 131(3) IPL]]></category>
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		<category><![CDATA[Art. 132(1)(i) IPL]]></category>
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		<category><![CDATA[Art. 132(1)(iii) IPL]]></category>
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		<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>
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		<category><![CDATA[trade mark depreciation]]></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 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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		<title>Trade marks and taxes, case IPPB1/415-288/09-2/AG</title>
		<link>http://rychlicki.net/en/2010/03/12/3308/</link>
		<comments>http://rychlicki.net/en/2010/03/12/3308/#comments</comments>
		<pubDate>Fri, 12 Mar 2010 17:21:35 +0000</pubDate>
		<dc:creator>Tomasz Rychlicki</dc:creator>
				<category><![CDATA[Art. 14(2) PITA]]></category>
		<category><![CDATA[Art. 17(1) PITA]]></category>
		<category><![CDATA[case law]]></category>
		<category><![CDATA[Polish Act on Personal Income Tax]]></category>
		<category><![CDATA[Tax Chamber]]></category>
		<category><![CDATA[tax law]]></category>
		<category><![CDATA[trade mark depreciation]]></category>
		<category><![CDATA[trademark law]]></category>

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		<description><![CDATA[A taxpayer being also an entrepreneur has requested the Director of the Tax Chamber in Warsaw to issue an interpretation to a question whether by contributing a trade mark to a general partnership (ordinary partnership), he would receive a revenue that is subject to personal tax income. The right of protection for a trademark was [...]]]></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) 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>

		<guid isPermaLink="false">http://rychlicki.net/en/?p=3169</guid>
		<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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		<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) LEIT]]></category>
		<category><![CDATA[Polish Act on Legal Persons Income Tax]]></category>
		<category><![CDATA[Polish courts]]></category>
		<category><![CDATA[Polish law]]></category>
		<category><![CDATA[tax law]]></category>
		<category><![CDATA[trade mark depreciation]]></category>
		<category><![CDATA[trademark law]]></category>
		<category><![CDATA[Voivodeship Administrative Court]]></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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