THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK
The article assesses the transaction of contributing a trademark created during business activity to a newly established company in the context of the principle of the advantage of substance over form and applicable tax law provisions. In order to build the value and structure of their assets in the...
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| Format: | Article |
| Language: | English |
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Wydawnictwo SGGW - Warsaw University of Life Sciences Press
2023-10-01
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| Series: | Polityki Europejskie, Finanse i Marketing |
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| Online Access: | https://pefim.sggw.edu.pl/article/view/5613 |
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| _version_ | 1832557156616896512 |
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| author | Edyta Piątek |
| author_facet | Edyta Piątek |
| author_sort | Edyta Piątek |
| collection | DOAJ |
| description | The article assesses the transaction of contributing a trademark created during business activity to a newly established company in the context of the principle of the advantage of substance over form and applicable tax law provisions. In order to build the value and structure of their assets in the balance sheet and act against the principle of substance over form, enterprises separate and contribute economic resources that do not meet the definition of assets to newly established companies. Literature studies and analysis of legal acts were used to achieve the assumed goal, and a study of a selected real case of a transaction of separating one's own trademark and its contribution to a daughter company in order to improve the property and financial situation was carried out. The analysis of the case study indicates actions against the principle of the advantage of content over form and, thus, the principle of a faithful image. In order to improve the property and financial situation, the company's management board activated a trademark created during its operations by separating it and contributing it to a daughter company and thus falsified the picture of the property and financial situation of the enterprise presented in the reports, exposing their addressees to the consequences of incorrect decisions. |
| format | Article |
| id | doaj-art-294e8c81ed5a4e75883aff62a0ee7d34 |
| institution | Kabale University |
| issn | 2081-3430 2544-0640 |
| language | English |
| publishDate | 2023-10-01 |
| publisher | Wydawnictwo SGGW - Warsaw University of Life Sciences Press |
| record_format | Article |
| series | Polityki Europejskie, Finanse i Marketing |
| spelling | doaj-art-294e8c81ed5a4e75883aff62a0ee7d342025-02-03T05:41:37ZengWydawnictwo SGGW - Warsaw University of Life Sciences PressPolityki Europejskie, Finanse i Marketing2081-34302544-06402023-10-0129(78)10.22630/PEFIM.2023.29.78.8THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARKEdyta Piątek0Kielce University of TechnologyThe article assesses the transaction of contributing a trademark created during business activity to a newly established company in the context of the principle of the advantage of substance over form and applicable tax law provisions. In order to build the value and structure of their assets in the balance sheet and act against the principle of substance over form, enterprises separate and contribute economic resources that do not meet the definition of assets to newly established companies. Literature studies and analysis of legal acts were used to achieve the assumed goal, and a study of a selected real case of a transaction of separating one's own trademark and its contribution to a daughter company in order to improve the property and financial situation was carried out. The analysis of the case study indicates actions against the principle of the advantage of content over form and, thus, the principle of a faithful image. In order to improve the property and financial situation, the company's management board activated a trademark created during its operations by separating it and contributing it to a daughter company and thus falsified the picture of the property and financial situation of the enterprise presented in the reports, exposing their addressees to the consequences of incorrect decisions.https://pefim.sggw.edu.pl/article/view/5613the principle of superiority of substance over legal formcomparability study |
| spellingShingle | Edyta Piątek THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK Polityki Europejskie, Finanse i Marketing the principle of superiority of substance over legal form comparability study |
| title | THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK |
| title_full | THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK |
| title_fullStr | THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK |
| title_full_unstemmed | THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK |
| title_short | THE PRINCIPLE OF THE ADVANTAGE OF SUBSTANCE OVER FORM IN THE TRANSACTION OF SUBMITTING A TRADEMARK |
| title_sort | principle of the advantage of substance over form in the transaction of submitting a trademark |
| topic | the principle of superiority of substance over legal form comparability study |
| url | https://pefim.sggw.edu.pl/article/view/5613 |
| work_keys_str_mv | AT edytapiatek theprincipleoftheadvantageofsubstanceoverforminthetransactionofsubmittingatrademark AT edytapiatek principleoftheadvantageofsubstanceoverforminthetransactionofsubmittingatrademark |