Patents acquired from failures

The tax office has intervened with its circular on the possibility of considering as part of the Bonus research and development also the purchase of patents and models resulting from failures brands.

The Ministry made it clear that the law in question does not provide for anything relating to the origin of the industrial found, including plant varieties. This aspect should be considered therefore of undoubted importance in view of the large amount of industrial found that are acquired from the failures.

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In relation to Articles 23 and 24 of Legislative Decree no. 196/2003 and GDPR no. 2016/679


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