According to GEO 58/2010 – Amendments to the Law no. 571/2003 on Fiscal Code and other fiscal measures
- Flat rate expense allowance paid to change the annual net income for intellectual property rights in its downside from 40% to 20% and if this kind of income from creating monumental art works from 50% to 25% ;
Two. In Article 7 (1), after paragraph 13 insert a new paragraph, Section 13.1 as follows:
“13.1. Copyright and Related Rights – is the object of their original works of intellectual creation in the literary, artistic or scientific, whatever creative way, form or manner of expression and independent of the value and purpose, derived works created starting from one or more preexisting works, such as copyright and related rights and sui generis rights, according to Law no. 8/1996 on Copyright and Related Rights, as amended and supplemented. “
O.U.G. 22/2007 and H.G. 1 Last update: according O.U.G. 22/2007 and
H.G. 1579/2007 579/2007
LAW. 571 of 22 December 2003
the tax code rules for the application
Article 7
Definitions of common terms
28. charge – any amount to be paid in cash or in kind for the use or right of use of any of the following:
a) a copyright of a literary, artistic or scientific work including films or tapes for radio or television, and making audio and video;
b) any patent, invention, innovation, licensing, trade mark or name, franchise, drawing, design, model, plan, sketch, secret formula or process or software.
It is considered royalty within the meaning of this Act, remuneration in cash or in kind paid for purchases of software designed exclusively operate the software, without change, except those necessary to install, implement, store or use. Also, no fee will be considered for the purposes of this Act, remuneration in cash or in kind paid to purchase the full copyright over a computer program;
Article 24
Tax depreciation
(10) Expenses related to the acquisition of patents, copyrights, licenses, trade marks or factory or other similar values and development costs (Article 24 al.10. For employment development spending in the category of intangible assets using criteria under the applicable accounting regulations) which in accounting terms is intangible is recovered through depreciation deductions linear during the contract or during use, as appropriate. Acquisition or production costs of software are recovered through depreciation deductions over a linear three years. For patents can be used degressive or accelerated depreciation method.
Taxpayers who invested in fixed assets depreciable or amortizable patents and amortization expenses were deducted 20% of the value of their input as required by law, the date of operation of the asset or patent to On April 30, 2005 inclusive, are required to keep these assets depreciable assets at least a period equal to half the normal duration of use. If not complied with the provisions of this paragraph, tax shall be recalculated and fixed interest and penalties from the date of application of such facility by law.
Article 244 1
Other measures
Businesses wishing to distribute and sell wholesale liquor and tobacco products are obliged until March 31, 2005 to register with the territorial fiscal authority and fulfill the following conditions:
(2) Alcoholic beverages supplied by economic operators producers to distributors or wholesalers will be accompanied by a copy of the manufacturer’s brand, showing that the mark belongs.
Article 46
Definition of income from independent activities
4) Income from the sale of any form of intellectual property rights derived from patents, designs, samples, trade marks and trade, techniques, know-how, copyright and rights related to copyright and like.
Article 47
Taxable income
(1) No taxable income:
a) by applying effective income country by the owner or, where appropriate, by its licensees of inventions patented in Romania, including the manufacture of the product or, where appropriate, the application process, the first 5 years after the first application, calculated by starting date of application and in the period of validity of the patent;
b) income received by the patent owner through its disposal.
The provisions of paragraphs. (1) benefit individuals exploiting the invention, the patent owner shall apply.
Article 129
Services
(3) The services include operations such as:
b) transfer and / or transmission of the use of copyrights, patents, licenses, trademarks and other similar rights;
Article 133
The place of supply
g) where the customer of the services provided is set or has a fixed, provided that the customer is established or have a fixed establishment outside the Community or to be a taxable person acting as such, established or has a permanent office in the Community but not in the same state with the provider, in the following services:
transfer and / or transmission of the use of copyrights, patents, licenses, trademarks and other similar rights;
Article 38 al.12
108. Application of an invention means the product manufacture or use of process / method. The process includes the use of a product or performing any other act of generating profit, such as:
a) design object / objects of an invention:
A. project execution to achieve a product, including product obtained directly by using a patented process, the installation or the like;
Two. technology project to implement a process / technology or method;
b) the execution and / or prototype testing / unicatului or technology subject to patents;
c) the execution and / or serious exploitation “0″ the product or pilot plant;
d) operation of the object of an invention by making it widely, namely:
A. manufacture products such as: device, equipment, installation, composition, that the product obtained directly by using a patented process;
Two. processing technique, that of a technology or method, object of an invention;
Three. use a tool, device, apparatus, device, object of an invention solely for internal needs of that unit applies;
e) results of the acts referred to in subparagraph marketing. a) – d) the rights holder and manufacturer is, if these acts were performed in the country.
109. The first application be considered separately for the patent holder, and each of its licensees.
110. For the patentee, his successor in title or, where appropriate, its licensees to benefit from tax relief must be achieved following conditions:
a) be a copy certified, the final decision of the State Office for Inventions and Trademarks to grant the patent, if the exemption applicant is someone other than the patentee, there should be documents, certified by the State Office for Inventions and Trademarks or authenticated, showing one of the following:
A. applicant is the successor in title of the patent owner;
Two. applicant is licensed patent holder;
Three. applicant is licensed patent holder’s successor in title;
b) there are documents issued by the State Office for Inventions and Trademarks, showing that the patent was in force during the period for which the tax exemption;
c) there is management accounting showing that the period for which the exemption for patented inventions invention or group was made at least one of the acts mentioned in section 108 and the profit obtained during this period;
d) profit thus obtained was done during the period of 5 years from the first application and in the period of validity of the patent.
111. Profit is determined by strict reference to the invention or group of patented inventions based on the innovations, as they result from patent claims. In accordance with Art. 33, para. 3 of Law no. 64/1991 on patents, republished, claims are interpreted in the description and drawings.
112. If the patented invention or group of inventions relates only to part of an installation or a technological activity, process or method, and the resulting profit accounts only for the entire plant or technological activities, proceed by first weighting invention or group of inventions in plant or technological activities and, on that basis, determine the profit obtained by applying the patented invention.
113. Profit includes gains from the patent owner or its licensees from any fees or charges, levied as consideration for the service to use the patented invention with the object and a new product only if the patent contains a claim for use or use the new product.