L ‘ intervention of Enzo Mazza, CEO of FIMI (Federation of Italian Music Industry)
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With Law no. 190/2014 Italy introduced into an optional system of preferential taxation of incomes (patent box) arising from the use of some types of intangible assets, arising from society and business entities engaged in research and development.
The scheme aims to attract investment of multinationals on the one hand, but also to achieve greater commitment of Italian SMEs in the protection of intellectual property, it allows, with effect from January 1, 2015, to benefit of exclusion from the tax base of income tax and IRAP of a share of 30% of their income indirectly from the use of intellectual property, trademarks and patents.
The Italian initiative was much appreciated, the American Chamber of Commerce in Italy, for example, we are spending a lot on the draft law and has closely followed the process of the rule. Official Gazette no. 70 of 25 March 2015, it was then published the law n. 33, conversion of the D.L. n. 3/2015, – SO-CALLED Investment compact.
In short, the decree set the new features the optional scheme of preferential taxation of income derived from the use of trademarks and patents – patent box – introduced by the Stability Law for 2015.
One measure that waiting for the first time in Europe has a spectrum of very broad application. Among other things, the decree Investment Compact had removed the restriction that saw the trade marks subsidized only if functionally equivalent to patents, thus extending it to all trademarks, including commercial ones.
The Italian standard applied also known as the intellectual property, area very interesting, especially considering the fact that the digital content are taking a major role in the development of digital technology.
But what happens along the way, not short I must say, issuing the decree executing, it would be these days the signing of Ministers Guidi and Padoan?
Something jam occurs, the primary rule is turned upside down and the application of the standard works of imagination, without limitation , as required by law, it is limited to computer programs, or software. The rest away, publishing, cinema, music, etc.
Surprisingly, much as happened in the drafting of the implementing decree, especially in light of what is emerging in recent days by the report OECD on Knowledge-Based Capital (II) – Intellectual Property Pillar whose objective was to examine, on the one hand, the interaction between technological development and the system of intellectual property protection and, secondly, to try growing importance of creativity and innovation to drive economic growth and social welfare. Together with the R & amp; D, design, data, intellectual property and copyright -brevetti is in fact considered a new class of assets, the so-called knowledge-based capital (KBC).
he writes the Italian representative in the OECD Working Group, Daniela Battisti, “the report shows that the economic performance of the intellectual property (Intellectual Property-IP) and in particular, copyright (copyright), has been relatively strong. Also it shows that investments in capital protected by IP are growing more quickly investment in tangible capital and wages in IP-intensive industries are higher than in the non-IP-intensive. The copyright-intensive industries have had particularly good results even during the global financial crisis has passed and other sectors in the creation of new jobs. “
But the engineers of the government perhaps have not read the report and enter a straight leg on the Patent Box hitting the area most innovative in the development of digital content, essential to fortify the Italian production that will confront globally thanks to digital.
The only hope is that Minister Guidi references to the sender the improvident implementation decree requiring integration in line with the legal provisions, the original, avoiding that a popular initiative takeoffs between constitutional complaints, which is not good for the image of the country internationally.
Enzo Mazza
CEO FIMI (Federation of Italian Music Industry)
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