Now in its third year, Class 46 is dedicated to European trade mark
law and practice. This weblog is written by a team of enthusiasts who
want to spread the word and share their thoughts with others.
FRIDAY, 24 JULY 2009 Poland: depreciation for registered trade marks only
Financial issues relating to trade marks are not a frequent subject matter that is discussed on Class46 website, therefore this Class46 team member decided to write a short post regarding that topic.
The assembly of shareholders of a Polish company (spolka z ograniczona odpowiedzialnoscia - a legal concept similar to the limited company), following a resolution, decided to increase the company's share capital by the creation of new shares. The new shares were covered by the shareholders in the form of an enterprise (the enterprise as as a subject of rights). One of the components of the enterprise was a trade mark valued at 750,000 PLN (around 179,016,307 Euros). The trade mark was entered in the company's books in 2000 and the company started depreciating this asset in 2001 based on the provisions of article 16b(1)(6) of the Polish Act of 15 February 1992 on legal persons’ income tax - LPIT (in Polish: Ustawa o podatku dochodowym od osób prawnych) consolidated text published in Dziennik Ustaw (Journal of Laws) of 2000, No. 54, pos. 654 with subsequent amendments
The following intangible assets, acquired and fit for commercial use as at the date of acceptance for use, shall be depreciated, subject to Article 16c: (6) rights to: inventions, patents, trade marks, designs;
This action was called into question by the Director of the Tax Office, who duly imposed tax (19,006 PLN for year 2002). The company appealed against this decision to the Director of the Tax Revenue Audit Office, but it was upheld. The findings made in the course of the investigation showed that, both in 2002 and in an earlier period of time, the sign in question had not been granted the right of protection, having been applied for at the Polish Patent Office on 8 November 2000.
The company filed a complaint to the District Administrative Court (DAC).
The DAC in Rzeszów, in its judgment of 21 May 2009, act signature I SA/Rz 249/09, ruled that provisions of the LPIT allow only for the depreciation of the registered trade mark, since mere priority (the right of priority) to obtain a right of protection for a trade mark is not the right which is explicitly mentioned in article 16(1) of the LPIT.
The DAC emphasized the fact that the acquisition of rights to a trade mark occurs within the system of constitutive registration, the law-creating nature of which is attributed to "an act of registration" made by the Polish Patent Office in the form of the administrative decision. The only exception to this rule is the acquisition of rights to well-known trade marks, the protection of which does not depend on the registration - but it was not the issue of this case.
FRIDAY, 24 JULY 2009 Poland: are the shoemaker's children always ill-shod?
Well, it looks like the shoemaker’s son not always goes barefoot... The Polish Ministry of Treasury applied on 19 September 2007 to the Polish Patent Office for word-figurative trade mark Z-330354 for goods in the following classes: 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45.
The right of protection was granted by the Polish Patent Office on 28 December 2007, R-196225 in the name of State Treasury/The Polish Patent Office. The State Treasury represents the Polish state in legal proceedings and it has legal personality. It must have been ultra-express examination proceedings. This Class46 team member just wonders what will the Polish Patent Office do with goods in class 13 - firearms; ammunition and projectiles; explosives; fireworks. Will any PPO's branded firearm be used against inconvenient patent and trade mark attorneys who are willing to file a request for invalidation of the right of protection of R-196225? Let's hope not.
FRIDAY, 24 JULY 2009 Cyprus: Trade mark statistics
The official site of the Cyprus trade marks office (also responsible for the registration of companies and bankruptcy administration), the Department of Registrar of Companies and Official Receiver, includes statistics on trade mark applications (both domestic and Madrid System driven). Interestingly, in the last decade, there seems to be a steady decline of domestic trade mark applications (3.161 applications in 1999 as opposed to 1526 applications in 2008). On the other hand, one can see a rising trend in the international trade mark applications based on the Madrid System, which, however, has been slowing down the last two years. The full statistics can be found here.
FRIDAY, 24 JULY 2009 Czech Republic gets another protected beer appellation
Commission Regulation 647/2009 of 23 July 2009 entering a name in the register of protected designations of origin and protected geographical indications (Brnenské pivo or Starobrnenské pivo (PGI)) has now been published, conferring PGI status on the Czech beer of that name.
THURSDAY, 23 JULY 2009 EVIOL confusingly similar to EVION says OHIM
German pharmaceutical mega-player Merck succeeded in challenging CTM “EVIOL” of Greek pharmaceutical/cosmetics company GKAP (also trading as GAP)for vitamin preparations. Just over a year ago, GKAP registered the word mark EVIOL as a CTM in for goods in classes 3 and 5 (vitamin preparations), but the registration in class 5 was not meant to last long. Merck attacked the CTM, claiming likelihood of confusion on the basis of their earlier rights in various EU countries in and to the word mark EVION, in respect of all the goods covered by class 5.
OHIM’s cancellation division found a high degree of similarity between vitamin preparations of the contested mark and the goods of the earlier mark, in particular chemical preparations/products for medical purposes and pharmaceutical preparations, since. According to the decision, the relevant goods are distributed through the same sales channels and outlets, namely pharmacies or health food shops, are of the same nature, namely being preparations, available in the form of pills, capsules, powder or in liquid form and serve in general thesame purpose. As regards the similarity of signs, the aural difference of the ending of the word marks involved, namely “-ON” as compared to “-OL”. However, this difference was regarded “of minor impact on the overall high phonetic similarity”. Accordingly, Merck’s cancellation action was accepted and GKAP is left with EVIOL in class 3. The full decision here.
The Swiss would like the term "Emmentaler" to be reserved for cheese coming from, well, the Emmental (a very beautiful valley in Switzerland), or at the least from Switzerland. The EU has so far refused to grant "Emmentaler" protected geographical status, because in many EU member states, any cheese with large holes is referred to as "Emmentaler" (in fact, about 10 times more "Emmentaler" is produced in the EU than in Switzerland). The Swiss are not pleased about this.
On the other hand, the term "Feta" is a Protected Designation of Origin (PDO) in the EU since 2005 (after a protracted legal battle, the details of which I'll spare you). Feta must come from Greece if it is to be sold in the EU.
Switzerland is not bound by the applicable EU law, though. The Swiss refuse so far to protect Feta as a protected designation of origin under equivalent Swiss laws. Without saying it in so many words, the Swiss authorities are unlikely to grant protection to Feta as long as Emmental is not granted equal status in the EU. Poor Feta is taken hostage to bargain for protection of Emmentaler in the EU.
THURSDAY, 23 JULY 2009 Poland: traditional sound trade mark?
Hejnal mariacki is a traditional well-known five-note Polish tune played by a trumpet, which is closely tied to the history and traditions of the city of Kraków.
According to Wirtualna Polska's article which is very imprecisely entitled "Kraków want to patent Hejnal Mariacki", the Office of the President of Kraków City applied to the Polish Patent Office for the right of protection for Hejnal Mariacki sound trade mark. The office wants this trade mark to be used for services for promotion of the city and services connected with creation of Kraków's city image.
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