Tratamentul fiscal al veniturilor obţinute din cesiunea unor drepturi de proprietate intelectuală – ipoteza contribuabilului persoană fizică autorizată, întreprindere individuală sau întreprindere familială // Fiscal treatment of income derived from the assignment of intellectual property rights – the taxpayer's scenario as an authorised natural person, individual enterprise, or family enterprise
| Autor: | Andreea Iuliana Prisacariu |
|---|---|
| Jazyk: | English<br />French<br />Romanian; Moldavian; Moldovan |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice, Vol 70, Iss 1, Pp 217-241 (2024) |
| Druh dokumentu: | article |
| ISSN: | 1221-8464 2537-3048 |
| DOI: | 10.47743/jss-2024-70-1-13 |
| Popis: | The patrimonial prerogatives granted to holders of intellectual property rights can be exploited through a series of contractual instruments based on the principle of consensualism. The intellectual property rights assignment agreement represents one such instrument. Governed by the rules provided in civil legislation regarding conclusion, effects, and conditions of validity, the assignment agreement can be used for both the exploitation of rights in the field of industrial property (patents, trademarks, designs, geographical indications) and the exploitation of intellectual creations protected by copyright. From a fiscal perspective, obtaining income from the exploitation of creative activities constitutes a legal event that initiates taxation. Thus, in relation to income arising from the assignment of intellectual property rights, it is necessary to elaborate on and clarify concepts such as: indirect tax obligations and direct tax obligations; rules regarding the determination of taxable income; tax optimization; affected assets. We will elaborate on these concepts in the scenario where creative activities are carried out by an individual in an independent manner, as an authorized natural person, individual enterprise, or family enterprise. |
| Databáze: | Directory of Open Access Journals |
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