The ability of a product to be perceived as useful, of quality or cheap is decisive in the process of choice of the consumer, who tends to prefer goods in line with his personal aptitudes and standards. In this sense, among the distinctive signs, a trademark is characterized by the function of distinguishing goods and services of a company in the market and to convey the values and culture of a company to the final consumer. The Italian legal system, with the adoption of the industrial property code (CPI), issued with Legislative Decree February 10, 2005, n. 30, introduced into the Italian system an organic and structured discipline on the subject of protection, defense and enhancement of intellectual property rights, rearranging and merging over 40 regulatory texts between laws and provisions, resulting in particular from the adaptation of Italian laws to Community regulations and the provisions of the international conventions to which Italy has adhered. Over the years, however, some critical issues of a fiscal nature have emerged regarding the circulation of trademarks and in particular for the transfer of the trademark from private entities. This essay analyses the evolution of the Italian tax legislation on the subject of the transfer of the trademark, in the particular case of the transfer from a non-entrepreneur, so as to understand the different ex-ante and ex-post moments of the TUIR. The results of the research led to the identification of a current existence of a regulatory vacuum on such relevant topic.
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