IP assets value: allowed the revaluation of IP rights

Pursuant to section 1, paragraphs 140–146, of law no. 147/2013 (the so-called ‘2014 Stability Law’), a commercial entrepreneur who applies national accounting standards has the possibility to operate a revaluation of its industrial property assets in the 2013 balance sheet.

The possibility to make a revaluation applies to every legally protected intangible asset, including trademarks, patents, designs, utility models and know-how…

Click on the link below to read the rest of the NCTM briefing. 

Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Briefings from NCTM

View more briefings from NCTM

Analysis from The Lawyer


Via Agnello 12

Turnover (€m): 77.00
Jurisdiction: Italy