Design under the NPB regime

  • Marco Colombo
  • Fabiano Rinaldi
  • Sirio Cividino

Abstract

Abstract: The "New Patent Box" has been established by the Article 6 of

Decree Law No. 146 of October 21, 2021, converted, with amendments, by Law No. 215 of December 17, 2021, as subsequently amended by Law No. 234 of December 30, 2021; specifically, "New patent box scheme" means the optional scheme in Article 6 concerning the increase in expenses incurred for the development, enhancement, maintenance, protection and exploitation of eligible intangible assets. Among these assets, patents, software and design. This paper aims to assess if and how architectural design can be an asset eligible to the "New Patent Box."

Published
2023-10-12
Section
CRSL Innovation Journal