CESSIONE D’AZIENDA, TRASFERIMENTO DEL MARCHIO E VALORI IMPONIBILI NEL “SISTEMA” IVA-REGISTRO

The valuation of the assets of the industrial property becomes increasingly important in the current economy in which a significant portion of the company's assets is often inherent in the goods-called intangibles and, among these, the brand is able to influence the profitability of the company depending on the degree of recognition and accreditation on the market, thus creating a competitive advantage.
The determination of the value must be measured with the unicity that each brand has within itself and with the difficulty of finding transactions typologically homogeneous and, ultimately, a "market of the brand” which to draw in order to obtain a market value sufficiently reliable and protected from any assessments from the financial administration.


The evaluation criteria of the brand usually used in practice have shown their limitations in valuing the latent surplus that the book value can not appreciate.
Thus, the transfer value of the brand is always the result of a negotiated agreement and can not be allowed to the Office, in the absence of further evidence, to verify through mechanisms of "normalization" to a higher price than that set by the contractors.