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

Evaluation of intangible assets has reached a great importance in the current economy
in which a significant part of corporate assets is represented by intellectual properties
and, among these, the trademark is certainly capable to influence the business performance
depending on its notoriety and strength on the market, thus creating a competitive
advantage.The process for identifying the value shall face the uniqueness of each brand and the
difficulty of finding homogeneous transactions and, finally, a “trademark market” as a
term of comparison permitting to determine a value sufficiently reliable and not subject
to possible claims by the tax authorities.
The most used criteria for determining the value of trademarks have shown their limits
in highlighting the hidden value not emerging from the value indicated in the accounting
books.
In this way, the transfer value of the trademark is the result of a contractual agreement
and should not allow the tax authorities, in absence of other evidence, to redetermine
a “normal” value higher than the one declared by the contracting parties.