Most of us have had to deal with intellectual property issues in our lives without even knowing it. The most common example is mouth ...

Intellectual property: concept, types and protection

From Masterweb

09.06.2018 12:00

Most of us have had to deal with intellectual property issues in our lives without even knowing it. The most common example is the installation of a program or game on a computer, during which an additional window appears on the screen, introducing the terms of the license agreement. So, by putting a tick in an empty box, we undertake not to distribute copies of this application and to use it according to the developer's rules. In all cases, when it comes to a license, patent, trademark and other results of intellectual property, social relations are formed, regulated by a separate legal branch.

Basic concepts

Everything that is produced by a person is somehow connected with his intellectual activity. At the same time, not all the fruits of his mental work can be attributed to the category to which state legal protection applies.

The brain activity of each of us is constant. The results of the work of the brain can take both ideal and any objective material form, which in the latter case gives all the grounds for providing them with legal protection. So, the fruits of mental activity, equated to the means of individualization of legal entities, works, services, are called intellectual property.

The concept is determined by the temporary exclusive or personal non-property copyright fixed at the legislative level. If a specific product of mental activity is assigned to this category, an author's monopoly is established on the methods of its use. Domestic legislation does not exclude the possibility of using intellectual property by third parties with the permission of the author.

Property objects created by human intelligence

Russian legislation offers an exhaustive list of such results. Objects of intellectual property rights are:

• scientific developments;
• literary works;
• visual arts;
• computer programs for electronic computing devices;
• database;
• phonograms;
• broadcasting of representatives of a legal entity, a message on the air of a radio or television program;
• technical and engineering inventions;
• improvement of existing models, industrial designs;
• new breeding varieties;
• integrated circuits;
• secrets of innovative production;
• brand names and trademarks;
• service symbols;
• names of places of production of goods;
• commercial designations.

The specified results of mental work and means of individualization are subject to the Civil Code of the Russian Federation in the field of protection of intellectual rights, in particular Art. 1226 of the Civil Code of the Russian Federation. Some provisions imply an exclusive right, which is also property. The current Code provides for personal non-property and other rights (inheritance, use, ownership, etc.).

Among personal non-property rights, the most common and striking example is the rights of authorship and name. Their importance cannot be neglected - in the absence of these powers, it is impossible to use the exclusive right, which will become a natural obstacle to further creativity and development. In this case, copyright can be transferred, that is, alienated. The original legal owner of intellectual property rights, but after a properly formalized legal transfer of rights to works, their owners can be both individuals and legal entities.

What is copyright?

Copyright is the ability to own and dispose of scientific, literary, or art objects. It is extremely important that the citizen who created the product has the status of the author. By default, the author of a work is the person whose information is indicated on the original.

Interestingly, copyright may apply to both published and unpublished intellectual property. To protect it or take advantage of copyright, federal law does not establish requirements for registration of an object or other formalities.

The peculiarities of the copyright of the Russian Federation can be called the absence in its provisions of references and official interpretations of the fundamental concepts. The law does not disclose the meaning of such terms as work, creativity, objective form, etc. Consequently, a more detailed and arbitrary interpretation of concepts is not excluded, which may affect the resolution of disputes over rights to products of intellectual works in different ways. On the one hand, this contributes to the simplification of the system for the protection of intellectual rights, and on the other, to its significant complication.

Intellectual labor product patent

Objects of patent law can be called products created in the conditions of scientific and technological progress, artistic design. These include inventions and improved models, industrial designs. These objects, officially classified as objects of intellectual labor, are protected by the laws of the Russian Federation.

In order to confirm his patent rights, the owner of an innovative subject should register his invention, which can be either a finished product or a step-by-step technological methodology for its creation. In this sense, a product means a technical device, a substance, a strain of microorganisms, a plant breeding variety, an animal breed, etc. At the same time, the invention must be completely new and appropriate for use in the production process.

An industrial design is considered to be an artistic design solution protected by the state. The most widespread are objects falling under the scope of patent protection, which is regulated by separate legal norms.

In some cases, experts are skeptical about inventions as such. Many experts believe that an innovative approach to the development of a technical device or industrial model is not sufficiently rational and efficient from the point of view of modern production. At the same time, the choice of security mechanisms to protect inventions is very difficult. The method of protecting the object of intellectual activity also depends on the duration of the law enforcement norm. Utility models and exemplary industrial inventions often become flexible tools for solving a number of tactical and strategic issues in industrial development.

Signs of works of intellectual activity

In order to understand what criteria the objects of intellectual works, recognized as the property of a particular person, should meet, it is worth turning to the theory of civil law. Lawyers distinguish the following features:

• intangibility;
• relationship with relations in the property sphere;
• expediency;
• innovative approach;
• provision of protection by legislation.

Intangibility

When talking about the first sign of intellectual property, it is important to understand what it means. The point is that absolutely all works, inventions, developments, other objects of mental labor always exist not in a material, but in an exclusive form. This specific feature distinguishes them from physically tangible, that is, material objects of ownership. Movable or immovable property can be touched, touched by hands. Thus, a book cover or mobile phone is, by its very nature, inventions, but in reality it is just their outer shell.

Relationship with relations in the property sphere

Commonality with property relations ensures that the fruits of intellectual activity and the means intended for the individualization of the subject, by default imply that their owners have special powers. It is the rights to objects of mental labor that can become the subject of civil law relations, for example, when drawing up a purchase and sale agreement, donation, pledge, etc. In this context, the relationship is concluded. This feature creates an opportunity to distinguish between objects of the sphere of intellectual property and intangible benefits, which are recognized as life, health, morality, dignity. None of the intangible goods can participate in civil law turnover and, therefore, cannot be the object of the transaction.

Expediency

The objective manifestation of the fruits of intellectual activity is their no less significant feature. It means that the results of mental work are expressed in a specific material thing. So, returning to the earlier example of a mobile phone and a book cover, it is important to pay attention to the moment that in themselves these objects are more correctly perceived as ways of presenting the exclusive content of creative ideas and human thought. Moreover, it is not the things themselves that are subject to state protection, but their uniqueness. So, for example, a claim is subject to mandatory patent registration.

An innovative approach

Novelty as a characteristic feature of the object of intellectual activity partially duplicates the previous feature. Taking an innovative approach to creating an object implies uniqueness. The subject matter to undergo the patenting procedure must not be known to others in the past. At the same time, the principle of novelty for objects of intellectual activity belonging to the category of copyright and patent law has significant differences. This is due to a number of features of the legal regulation of each area.

State protection

The granting of legal protection to intellectual property is of immense importance and derives from all of the previous characteristics. It is fundamentally important for the subjects of relations in the field of intellectual property protection that Russian legislation clearly defines a specific list of objects that may belong to the appropriate category. By the way, a wider list of items that could be considered a product of intellectual activity is contained in international conventions. But, despite this, it should be understood that only those positions that are approved by federal laws can be under state legal protection.

Authorities regulating relations in the field of intellectual property rights

Russia's policy in the field of realization of rights to products of intellectual activity is based on the need to strengthen competitive national industries, including the provision of additional guarantees for the rational use of budgetary funds invested in research and development and technology. The basic principles are implemented by defining the interests and priorities of the state in the international economic arena and creating an effective executive apparatus, the primary task of which will be to stimulate enterprises to create and implement the latest inventions in practice.

The main government agency that regulates relations in the field of intellectual property rights is the Federal Service for Intellectual Property. The second name of this organization is Rospatent. This executive body is the legal successor of two state organizations in the field of registration of patents for inventions and means of individualization, as well as legal protection of the country's interests in the process of economic and legal turnover of products of research, development and technological enterprises with paramilitary, specialized and other purposes.

The Federal Service for Intellectual Property is a government department and is directly subordinate to the Ministry of Economic Development of the Russian Federation. The main functions of this state body are:

• proposal to the RF Government of draft decisions on issues related to the powers of Rospatent;
• presentation of the draft plan and forecast indicators of the work of this structure;
• publication of the rules for processing documents for state registration of intellectual property objects;
• generalization of the practice of applying the norms of the laws of the Russian Federation and preparation of proposals for improving the legislative framework in the established sphere of relations.

In the field of state management of intellectual property, Rospatent carries out state registration of inventions and industrial designs, information systems for electronic computers. The most common objects of registration are service marks, goods and other means of individualization. Databases of microcircuit topologies are also intellectual property. Rospatent is also engaged in the issuance of relevant patents and certificates of registration of products of intellectual activity, their duplicates in accordance with the regulated procedure.

Where is information about the owners of intellectual rights stored?

To control and protect copyright holders, the Intellectual Property Register was created. In fact, this resource is an important instrument enshrined at the legislative level. The register of intellectual objects is a complex two-tier system: in addition to the base operating exclusively on the territory of Russia, the Unified Register of the Customs Union functions.

Maintaining the Register is within the authority of the above-mentioned Federal Service. The basis for entering the object of intellectual activity into this database is the statement of the copyright holder. The general rules for registering products in a uniform are regulated by Art. 385 of the Customs Code of the Eurasian Economic Union. You can declare the need to enter information in relation to:

• copyright for a specific product of intellectual activity;
• objects of related rights;
• trademarks;
• names of places of production.

The document is sent to the Federal Intellectual Property Service in any language, but if an application is submitted in a foreign language, a notarized translation into Russian is required. In addition, you will need to collect a package of additional documents:

• confirming the applicant's rights to the presented product;
• duplicating information on registration with Rospatent;
• general power of attorney in case of representation of the interests of the copyright holder by a third party.

At the moment, the Intellectual Property Register is undergoing technical modernization in order to simplify the mechanism for entering information.

Types of agreements on the transfer of rights to a product of intellectual work

In accordance with the provisions of the Civil Code of the Russian Federation, the organization's right to intellectual property can be transferred to third parties. Also, the possibility of expanding the list of powers of the latter is not excluded. To do this, you will need to correctly issue consent. An intellectual property agreement may imply both the transfer (assignment) of absolute rights and the granting of a license to use objects.

When concluding an agreement on the assignment of the ability to dispose of the results of mental activity, all rights are transferred to the assignee, who acquires the status of the copyright holder with all the ensuing consequences. In comparison with license agreements, a transfer agreement implies a change of the copyright holder with the subsequent assignment of all exclusive rights. In this case, the right to use a trademark can be transferred only to a certain share of registered goods.

With the transfer of the trademark, the new owner has the opportunity to independently authorize or prohibit the use of this intellectual property object by third parties. Federal laws governing trademark assignment do not impose requirements on the new owner to manufacture products of proper quality, unlike a license agreement.

Kievyan street, 16 0016 Armenia, Yerevan +374 11 233 255

The “Intellectual Property and Intellectual Property Rights” section of the Intellectual Property Library is introductory. It discusses general provisions on what intellectual property is, why it is needed and how to protect it. The information will be useful for students, lawyers, whose specialization is not related to intellectual property, entrepreneurs, as well as those who first come across Russian and international intellectual property law.
If you do not find the answer to your question, we suggest looking for it in other, more special sections of the Sum IP Intellectual Property Library.

1. What is Intellectual Property?

According to article 1225 of the Civil Code intellectual property -these are legally protected results of intellectual activity and means of individualization. The main features (characteristics) of intellectual property:

a) Intellectual property is intangible... This is its main and most important difference from the ownership of things (property in the classical sense). If you have a thing, you can use it yourself or transfer it for use to another person. However, it is impossible at the same time to use one thing together independently of each other. If you own intellectual property, you can use it yourself and at the same time grant rights to it to another person. Moreover, there can be millions of these persons, and all of them can independently use one object of intellectual property.

b) Intellectual property is absolute.This means that one person - the copyright holder - is opposed by all other persons who, without the permission of the copyright holder, are not entitled to use the intellectual property object. Moreover, the absence of a prohibition to use the object is not considered a permission.

in) Intangible objects of intellectual property are embodied in tangible objects... By purchasing a disc with music, you become the owner of the thing, but not the copyright holder of the musical works that are recorded on it. Therefore, you have the right to do whatever you want with the disc, but not with the music. Wrongfully, for example, will modify a piece of music, arrange or otherwise process

d) In Russia the object must be explicitly called intellectual property in law... That is, not every result of intellectual activity and not every means of individualization is intellectual property. In particular, a domain name personalizes a website on the Internet and can be personalized by a person using this website; however, a domain name is not intellectual property, since not mentioned as such in the law. Undoubtedly, discoveries are the result of intellectual activity, but at present in Russia they are not recognized as intellectual property.

2. Objects of intellectual property

Intellectual property objects are exhaustively listed in article 1225 of the Civil Code of the Russian Federation... If some result of intellectual activity is not mentioned in article 1225 of the Civil Code of the Russian Federation, then it is not intellectual property and intellectual rights to it do not arise. Consequently, any person has the right to use it without anyone's permission.
All intellectual property objects can be divided into several groups. These groups are often referred to as intellectual property law institutions. These include:

1. Non-traditional objects of intellectual property.
2. legal entities, enterprises, goods and services.

Below is the intellectual property schema.

3. What is industrial property?

The definition of industrial property is given in the Paris Convention for the Protection of Industrial Property of 1891 by listing the objects that relate to it. According to the Convention industrial property includes:

• patents for inventions;
• utility model patents;
• industrial design patents;
• company names;
• geographical indications and appellations of origin of goods.

Separately, the protection of industrial property includes measures to prevent unfair competition. Industrial property is thus part of the broader concept of intellectual property.

4. Intellectual rights. Types of intellectual rights.

Intellectual rights - these are rights that are recognized by law for intellectual property objects. As shown in the diagram, there are three types of intellectual property rights:

1. Exclusive right - this is the right to use intellectual property objects in any form and by any means. At the same time, the exclusive right includes the ability to prohibit all third parties from using intellectual property without the consent of the copyright holder.
   The exclusive right arises to all objects of intellectual property.
2. Personal non-property rights - these are the rights of the citizen-author of the intellectual property object. They arise only in cases provided for by law.
3. Other rights by their nature they are heterogeneous and separated into a separate group, since cannot be attributed to either the first or the second. Examples are the right of access, the right to follow.

5. Transfer of intellectual property.

Intellectual property itself cannot be transferred, since is an intangible object. Therefore, it is possible to transfer only intellectual rights to it, primarily the exclusive right. The main forms of disposal of exclusive rights are presented below:

1. Alienation of the exclusive right,those. in full from one person to another. At the same time, the previous copyright holder completely loses the legal ability to use the IP object.
2. Granting the right to use an IP object under a licensing agreement... The exclusive right remains with the rightholder, however, another person (licensee) gets the right to use the object in the amount established by the license agreement.
   In turn, the license can be exclusive and simple (non-exclusive). In the first case, the copyright holder loses the right to conclude licensing agreements with other persons; in the second case, he retains this right.

The transfer of intellectual property rights in most cases is carried out on the basis of a contract, but there are exceptions. For example, the exclusive right to a work of literature can be inherited.

6. Protection of intellectual property.

Methods for protecting intellectual property and the procedure for exercising protection depend on the specifics of a particular IP object, therefore, they will be discussed in more detail in the corresponding sections of the IP Library. However, there are general methods of protection, which are presented in the diagram.

7. Open licenses in intellectual property law

Russian law contains detailed provisions on - a special type of license agreements. A separate article is devoted to this topic on our website at the link indicated just above.

useful linkson the topic "Intellectual Property and Intellectual Rights":
1. Site of the World Intellectual Property Organization - http://www.wipo.int
2. Site of the Russian Academy of Intellectual Property - http://rgiis.ru
3. Patent Office of Canada -

9.1. Definition of intellectual property

9.4. Transfer of intellectual property

9.1. Definition of intellectual property

Intellectual property is a general concept adopted by Russian legislation from international relations, where it is applied to exclusive rights to the results of intellectual activity.

The concept of "intellectual property" has existed since 1967, when the World Intellectual Property Organization (WIPO) was created at the Stockholm Conference. Article 2 of the Convention establishing WIPO includes in the concept of intellectual property “all rights relating to intellectual activity in the industrial, scientific, literary and artistic fields”.

It is customary to distinguish between two types of intellectual property:
a) industrial, protected by patent law; b) artistic and cultural, protected by copyright.

Industrial property objects: inventions, utility models, industrial designs, trade marks and service marks, trade names, appellations of origin, know-how (trade secrets, technological and technical secrets, organizational and financial secrets, medical and biotechnological secrets and other secrets ).

Objects of copyright: scientific publications, dramatic and musical-dramatic works, choreographic works, audiovisual works, works of fine art, works of decorative and applied art and scenographic art, works of architecture, urban planning and garden and park art, photographic works, geographical, geological and others maps, plans, etc., computer programs and databases, selection achievements, topology of integrated circuits, other works.

An invention is a substantially new (inventive level) method of technical solution of an economic problem, which gives a positive effect in production technology, in the operation of scientific and technical products, and in ensuring labor safety. The objects of the invention may be: a device, method, substance, strain of a microorganism, cell cultures of plants and animals, as well as the use of a previously known device, method, substance, strain for a new purpose.

Not recognized as patentable inventions: scientific theories and mathematical methods; methods of organization and management of the economy; conventions, schedules, rules; methods of performing mental operations; algorithms and programs for computers; projects and layouts of structures, buildings, territories; decisions concerning only the appearance of products aimed at satisfying aesthetic needs; topology of integrated circuits; plant varieties and animal breeds; decisions that are contrary to public interests, principles of humanity and morality.

A utility model is an essentially new and industrially applicable product in the sectors of the national economy. The similarity of the invention with the utility model can be clearly illustrated by the following principle: an invention related to a device can be patented as a utility model.

An industrial design is a new and original artistic and constructive solution of a product, which determines its appearance, subject to industrial applicability in sectors of the national economy.

Trademarks and service marks are duly registered means of individualization of participants in economic turnover, goods, services. The means of individualization also include the brand name and the name of the place of origin of the goods. A logo may be registered as a trademark; combination of sounds (music); verbal designation.

Topology of integrated circuits is a spatial-geometric arrangement of a set of elements of an integrated microcircuit and connections between them fixed on a material carrier.

Breeding achievements are plant varieties and animal breeds.

A computer program is an objective form of representation of a set of data and commands intended for the functioning of electronic computers (computers) and other computer devices in order to obtain a certain result. A computer program also includes preparatory materials obtained in the course of its development and the audiovisual displays generated by it.

Databases are an objective form of presentation and organization of a set of data, for example: articles, calculations, systematized in such a way that these data can be found and processed using a computer.

9.2. Patent law

Patent law protects inventions, utility models and industrial designs - objects of industrial property.

Registration of intellectual property is carried out by issuing a patent by the Rospatent authorities. The principle of registration of industrial property is the principle of screening expertise. Formal examination of the application is a check of the availability of the necessary documents, compliance with the established requirements for them, and consideration of the issue of whether the submitted proposal belongs to the objects to which legal protection is granted.

A patent is a document certifying authorship and granting its owner the exclusive right to an invention, utility model, or industrial design. An invention patent is valid for 20 years; a patent for an industrial design is valid for 10 years and can be extended for another 5 years; a utility model certificate is issued for a period of 5 years and can be extended up to 3 years.

An application for an invention (utility model, industrial design) must contain: 1) an application for the grant of a patent indicating the author (authors) and the person (s) in whose name (s) the patent is sought, as well as their place of residence or location; 2) a description that discloses the object with completeness sufficient for implementation; 3) a formula expressing its essence and completely based on the description; 4) drawings and other materials, if they are necessary to understand the essence of the object; 5) abstract. An application for an industrial design must additionally contain a set of photographs showing the product, layout or drawing, giving a complete detailed idea of \u200b\u200bthe appearance of the product; general view drawing of the product, ergonomic diagram, confection card, if they are necessary to reveal the essence of the industrial design. A document confirming the payment of the fee is attached to the application.

Relations in the field of individualization of participants in economic turnover are regulated by patent legislation. Verbal, figurative, three-dimensional and other designations or their combinations can be registered as trademarks. An association of persons, the creation and activity of which does not contradict the legislation, has the right to register a collective mark, which is a trademark intended to designate goods produced and (or) sold by persons belonging to this association and having common characteristics. The rightholder of the trademark may affix warning markings next to the trademark in the form of the Latin letter "R" or ®, or the verbal designation "trademark" or "registered trademark" indicating that the designation used is a trademark registered in the Russian Federation ...

Registration of a trademark is valid for ten years from the date of receipt of the application by the Patent Office. The period of validity of a trademark registration can be extended upon the owner's application, filed within the last year of its validity, for ten years each time. A trademark certificate is issued for a registered trademark. Registration of a trademark is carried out in certain classes of goods and services, determined by the International Classifier of Goods and Services. So, for example, if a manufacturer of table lamps has registered the trademark "Light Path" in the corresponding class, then another company providing, for example, educational services, can also register the same trademark.

An application for registration of a trademark must contain: an application for registration of a designation as a trademark indicating the applicant, as well as his location or place of residence; the claimed designation; a list of goods for which registration of a trademark is requested; description of the claimed designation.

Registration of the appellation of origin of goods is valid indefinitely. The right to use the same appellation of origin can be granted to any legal entity or individual who, within the boundaries of the same geographical location, produces a product with the same basic properties. The certificate of granting the right to use the appellation of origin is valid until ten years from the date of filing the application. The validity period of the certificate can be extended at the request of the holder for ten years each time.

Copyright regulates relations arising in connection with the creation and use of works of science, literature and art (copyright), phonograms, performances, productions, broadcasts of broadcasting or cable broadcasting organizations (related rights).

Copyright to a work of science, literature and art arises from the fact of its creation. For the emergence and exercise of copyright, registration of the work, other special design of the work, or compliance with any formalities are not required. The owner of exclusive copyright for notification of his rights has the right to use the copyright protection mark, which is placed on each copy of the work and consists of three elements: the Latin letter "C" in a circle: ©; the name (title) of the owner of the exclusive copyright; year of the first publication of the work. Copyright to a work created by the joint creative work of two or more persons (co-authorship) belongs to the co-authors jointly, regardless of whether such a work forms one indissoluble whole or consists of parts, each of which has an independent meaning.

The objects of copyright are: literary works (including computer programs); musical works with or without text; audiovisual works; works of fine art; works of architecture; other works. Objects of copyright also include: derivative works (translations, processing, annotations, abstracts, summaries, reviews, other processing of works of science, literature and art); collections (encyclopedias, anthologies, databases) and other composite works. Copyright does not apply to ideas, methods, processes, systems, methods, concepts, principles, discoveries, facts.

The copyright to a work created in the course of the performance of official duties or the work assignment of the employer (work work) belongs to the author of the work work. The exclusive rights to use an official work belong to the person with whom the author has an employment relationship (the employer), unless otherwise stipulated in the contract between him and the author. The amount of the author's remuneration for each type of use of an official work and the procedure for its payment are established by an agreement between the author and the employer.

Copyright is valid for the entire life of the author and 50 years after his death. The copyright, the right to a name and the right to protect the reputation of the author are protected indefinitely. Copyright in a work published anonymously or under a pseudonym remains in effect for 50 years after the date of its lawful publication. If, within the specified period, the author of a work released anonymously or under a pseudonym discloses his identity or his identity does not leave any further doubts, then the right is valid for the entire life of the author and 50 years after his death. Copyright in a work created in co-authorship lasts for life and 50 years after the death of the last surviving author of other co-authors.

The copyright for the protected layout is an inalienable personal right and is protected by law indefinitely. The exclusive right to the protected topology is valid for ten years. The original is a topology created as a result of the creative activity of the author and is unknown to the author and (or) specialists in the field of topology development at the date of its creation. Submission of an application for registration of a topology can be carried out within a period not exceeding two years from the date of the first use of the topology, if it took place. An application for registration of a topology must contain: an application for an official registration of a topology; deposited materials identifying the topology, including an abstract; a document confirming the payment of the registration fee.

The right to a selection achievement is protected by law and is confirmed by a patent for a selection achievement. The term of a patent for a breeding achievement is 30 years from the date of registration of the said achievement in the State Register of Protected Breeding Achievements. For grape varieties, tree ornamental, fruit crops and forest species, the patent is valid for 35 years. The criteria for the protection of a selection achievement are: a) novelty; b) distinctness; c) uniformity; d) stability.

An application for the grant of a patent for a selection achievement must contain: an application for the grant of a patent; selection achievement questionnaire; a document confirming the payment of the established fee. The exclusive right of the patent holder to a selection achievement is that any person must obtain from the patent holder a license to carry out the following actions with seeds and breeding material of a protected selection achievement: a) production and reproduction; b) bringing to sowing conditions for subsequent reproduction; c) offer for sale; d) sales and other types of sales; e) export from the territory of the Russian Federation; f) import into the territory of the Russian Federation; g) storage for the purposes listed above.

Computer programs and databases are subject to copyright. Computer programs are provided with legal protection as works of literature, and databases - as collections. Copyright is valid from the moment of creation of a computer program or database throughout the life of the author and 50 years after his death, counting from January 1 of the year following the year of death of the author. The expiration date of the copyright for the computer program and database created in the composition is calculated from the time of the death of the last author who survived other co-authors. The copyright for a computer program or database released anonymously or under a pseudonym is effective from the date of its publication for 50 years. If the author of a computer program or database, published anonymously or under a pseudonym, discloses his identity within the specified period or the pseudonym adopted by the author leaves no doubt about his identity, then the term of protection provided for in paragraph 1 of this article shall apply. The personal rights of the author to a computer program or a database are protected indefinitely.

The personal rights of an author to a computer program and a database include: the right of authorship - that is, the right to be considered the author of a computer program or database; the right to a name - that is, the right to determine the form of indicating the author's name in a computer program or database - under his own name, under a conventional name (pseudonym) or anonymously; the right to inviolability (integrity) - that is, the right to protect both the computer program or database itself and their names from any kind of distortion or other encroachments that could damage the honor and dignity of the author; the right to promulgate a computer program or database - that is, the right to publish or authorize the publication by way of release (publication) of a computer program or database, including the right to withdraw.

The author's exclusive right to a computer program and a database is the right to carry out and (or) authorize the implementation of the following actions: reproduction of a computer program or database; distribution of a computer program or database; modification of a computer program or database, including translation of a computer program or database from one language to another; other use of a computer program or database. The exclusive right to a computer program or database can be transferred to other persons by agreement.

An application for registration of a computer program or database must contain: an application for official registration of a computer program or database; deposited materials identifying a computer program or database, including an abstract; a document confirming the payment of the state fee.

International protection of intellectual property is carried out by the International Copyright Agency (IAAP).

9.4. Transfer of intellectual property

When transferring (transferring) patented intellectual property, a license is issued between the licensee (buyer) and the licensor (seller). The transfer of non-patented objects is formalized by an agreement.

Under the license agreement, the patent holder (licensor) undertakes to grant the right to use the protected industrial property object in the amount stipulated by the agreement to another person (licensee), and the latter assumes the obligation to make payments to the licensor due to the agreement and to carry out other actions provided for by the agreement. The license agreement is subject to registration with the Patent Office and is considered invalid without registration. With an exclusive license, the licensee is transferred the exclusive right to use the industrial property object within the limits stipulated by the agreement, with the licensor retaining the right to use it in the part not transferred to the licensee. A full license is the licensee's right to use the patent and the licensor's refusal to use it independently during the term of the contract. With a non-exclusive (simple) license, the licensor, while granting the licensee the right to use the industrial property object, retains all rights confirmed by the patent, including the granting of licenses to third parties. The patentee may submit an application to the Patent Office for granting any person the right to use the industrial property object (open license).

Royalties are payments under a license agreement received monthly in the form of a flat deduction from a unit of production released under an exclusive license.

Lump-sum payment - a payment under a non-exclusive license agreement received at a time. When choosing a lump-sum form of payments, the licensee and the licensor indicate in the text of the license agreement the amount that is paid in the form of a one-time payment when the license is transferred to the licensee or in parts: when the contract enters into force (10-30%); at the time of transfer of technical documentation to the licensee (40-60%); after the release of the first product samples (10-30%). Determining the size of the lump sum payment by simple arithmetic addition of the payments determined on the basis of royalties for the entire period of the license agreement will be inaccurate due to the change in the “value” of funds depending on the time of receipt. As a general rule in the international trade of licenses, the licensor determines the lump-sum payment on a discounted basis based on the income that can be received from the bank deposit upon payment of the license fee in the form of royalties. In turn, the licensee seeks to reduce the price of the license when paying in the form of lump-sum payments.

Combined payments, in which part of the payments is made in the form of lump-sum payments, and the rest in the form of royalties-based payments, to some extent, can offset the risks of both the licensee and the licensor.

First there was a word. It was later. And if we assume that the word is the result of intellectual activity, then hardly anyone will argue about the role of the achievements of mental labor as the driving force of history. This is where the conclusion suggests itself that society has no right to be called civilized if it does not work hard to create the appropriate conditions for the dynamic development of science, culture and technology.

A special impetus for the flourishing of creativity and innovation is the legislatively enshrined right to intellectual property, its adequate assessment and protection in the interests of the author and other copyright holders.

What is Intellectual Property

What is meant by the legal term "intellectual property"? This concept should be understood as a set of rights of the author and other rightholders, allowing to dispose of these very intangible objects, to prohibit and permit their use by third parties who have such intentions.

Regarding the list of species underneath. IP category, the decision was taken in the Convention Establishing the World Intellectual Property Organization (WIPO), adopted in Stockholm on July 14, 1967. The Russian Federation is a party to this convention.

A wide variety of IP types can enjoy legislative protection:

1. Copyright, intended to regulate the relations that develop in the case of the creation and use of scientific works, as well as works from the field of literature and art. A prerequisite here will be the existence in an objective form of the original result of creative activity.

2. Related rights are presented to works to which copyright does not extend due to lack of creativity. This kind of protection is needed by musicians-performers, creators of phonograms and broadcasting.
3. Patent law is a system of legal norms, according to which the tasks of protecting inventions, utility models and industrial designs are solved. Obtaining a patent is a prerequisite here.

4. Means of individualization are united by the need for legal protection of marketing designations. This IP category includes trademarks, trade names, domain names, appellations of origin.

5. Production secrets (know-how) are technologists, knowledge and skills that have no analogues. Protection in this case takes the form of a trade secret regime containing advantages in terms of competitiveness. Protection of this type of IP consists in limiting the number of dedicated employees, using a nondisclosure agreement, excluding the possibility of identifying a know-how object.

6. Non-traditional objects of IP, among which are the topologies of integrated circuits, selection achievements.

Objects of intellectual property rights

Invention

When it comes to dealing with, they rely on clause 1 of Article 1350 IV, Part IV, which explains that technical solutions that indicate a product or method can be recognized as such. The object of patenting as a product is recognized: device, substance, strain of microorganism, cell culture of plants or animals, genetic structure. As a method, a process will be patented, produced with the help of material means over a material object.

The main conditions for patenting are: novelty, inventive step, industrial applicability. The justification for novelty is the lack of information from the prior art. The inventive step is determined by the person skilled in the art with regard to the explicit relation to the prior art. The recognition of an invention as an IP object is made on the basis of state registration, which provides an exclusive right for a period of 20 years.

Utility models

Clarification of all questions regarding, is contained in clause 1 of article 1351 of the IV part of the Civil Code of the Russian Federation. Subject to novelty and industrial applicability, legal rights are granted to the technical solution associated with the device. The patent is issued for a period of 10 years.

Industrial designs

Artistic and design solutions that determine the appearance of products are protected in accordance with clause 1 of article 1352 of the IV part of the Civil Code of the Russian Federation, as. The exclusive right to use is granted with the receipt of a patent, but subject to novelty. This can be seen by a set of essential features not known from publicly available sources of information before the priority date. The originality of essential features is due to the creative nature of the features of the product of interest.

Registration of intellectual property rights

All documents

The Garant company held a regular All-Russian online seminar, which was devoted to the taxation of intellectual property (OIP). The audience was addressed by the manager of Deloitte & Touche Regional Consulting Services Limited (Deloitte), Associate Professor of the Department of Administrative Law of the Faculty of Law, Moscow State University. M.V. Lomonosov, candidate of legal sciences Aleksey Valerievich Sergeev.

The first part of the online seminar was devoted to issues related to tax risks that arise in connection with the use of intellectual property. Alexey Sergeev spoke about how serious these risks are, and analyzed some ways to reduce them, using the latest explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia, as well as specific examples from judicial practice.

Civil law basis

On January 1, 2008, Part 4 of the Civil Code came into force, which regulates civil law issues related to the use of intellectual property. These changes are indirectly related to tax aspects.

As a result of the innovations, some definitions disappeared from the Civil Code, but remained in the Tax Code, for example, the concept of an author's contract. I would like to draw special attention to the fact that Article 1226 classifies the rights to objects of intellectual property as property rights. Accordingly, wherever property rights are mentioned in the Tax Code, intellectual property objects should also be considered. Below we will take a closer look at individual provisions of Part 4 of the Civil Code.

Let's dwell on some of the basic concepts of the Civil Code related to intellectual property.

The Civil Code defines 16 types of intellectual property objects. They can be formed into groups. The first group includes copyright (works of science, literature, art, computer programs) and related (phonograms, performances, etc.) rights; to the second - patent rights (inventions, utility models, industrial designs); to the third - the means of individualization of legal entities, goods, works, services (trademarks and service marks, company names, commercial designations); to the fourth - other objects of intellectual property (selection achievements, know-how, etc.). A very important civil law moment is connected with the way of disposing of the rights to the IPO. As practice shows, any tax problems in the overwhelming majority of cases arise exactly when the taxpayer tries to dispose of these rights. With the adoption of Part 4, typified forms of disposal of intellectual property rights, which are valid in relation to all its objects, have been fixed. In fact, these are 2 main forms: an agreement for the alienation of exclusive rights and a license agreement.

An agreement for the alienation of an exclusive right presupposes the complete transfer of intellectual property rights. In this case, the transmitting party completely loses any rights to the transferred object. Under a licensing agreement, we transfer the rights to use the IPO in a certain way, while remaining the owner of this object. A license can be either exclusive (the rightholder has the right to transfer the rights to the IPO to other persons) or non-exclusive (that is, the rightholder can enter into license agreements an unlimited number of times with other persons). Moreover, there is no need to confuse relations in the part of the agreement for the alienation of the exclusive right and the license agreement for the transfer of the exclusive license, since in the first case we lose the right to own the IPO, and in the second, we remain the owner of such rights.

Let's not forget very important formal moments. An agreement for the alienation of an exclusive right, a license agreement, a sublicense agreement, not concluded in writing, are void. Such contracts often require state registration in accordance with civil. They are invalid without it. The license agreement must necessarily reflect the form of use of the transferred right. So, for example, with regard to a trademark, the form of use can be defined as the affixing of this mark on the package or mentioning it in the advertising of products, etc.

Tax disputes related to trademark rights

There is a growing number of litigations where inspectors are making claims about the costs of acquiring intellectual property. Moreover, the largest number of tax disputes today are associated with trademark rights.

Gone are the days when it was exotic for the tax inspector to pay for a trademark or a fee for using a patent (royalty). Today the situation is exactly the opposite. The tax authorities have a fairly stable opinion that, for example, a trademark fee is actually a way to redistribute cash flows within the companies of one group. That is why the topic of tax disputes related to intellectual property objects is very relevant. This means that you need to be always ready to discuss with the reviewers.

The situation with trademark rights is aggravated by the fact that in this case, agreements on the transfer of intellectual property rights provide, as a rule, rather significant amounts. The exclusion of these amounts from tax expenditures by tax authorities for some reason leads to disastrous consequences for the taxpayer.

I would like to draw your attention to the fact that agreements related to the transfer of the right to a trademark (licensed or on the alienation of an exclusive right) are subject to mandatory registration with Rospatent. If there is no such registration, then the tax authorities will consider the costs associated with acquiring the right to a trademark as not documented and not meeting the criteria of Article 252.

Regarding this group of disputes, it must be said that in 2008, judicial practice in most cases was in favor of the taxpayer. The conclusion of the judges: the civil defects of the transaction do not affect its tax consequences in any way. For example, if the agreement is not registered with Rospatent, but in fact the rights to the trademark were transferred and payments for it were actually transferred, then these costs cannot be disputed. This position was also expressed by the Supreme Arbitration Court of the Russian Federation, which has repeatedly emphasized that violations of other, non-tax sectors should not affect tax consequences, except in cases that are directly provided for by the Tax Code. However, in order to save your time and effort, you need to register, especially since this procedure is not complicated. Those organizations in which the verification has already begun, and there is no registration of the contract, can be advised to immediately send the documents necessary for registration to Rospatent in order to receive from there a corresponding notification of receipt of the documents. Subsequently, a reference to the fact that the steps aimed at the state registration of the agreement by the taxpayer have already been taken can save you from additional claims from the inspectors.

The Civil Code enshrines the principle of exhaustion of rights to OIP. According to it, after the introduction of goods marked with a trademark into civil circulation by the rightholder or with his consent, further sale of such goods is allowed without the permission of the rightholder and payment of remuneration.

It is with the principle of the exhaustion of the right to trademarks that a separate category of tax disputes is connected. As an example, I will cite a very illustrative court case, where the taxpayer used the model of separation of sales and production of products in different legal entities, which is typical for many organizations today.

So, a foreign company - the owner of exclusive rights to trademarks under a licensing agreement transfers certain rights to trademarks to a Russian company - a distributor. The rate under this agreement ranges from 4 to 10 percent, depending on the trademark. The Russian company that is a distributor of its own production facilities does not have, therefore, the rights to trademarks are transferred to the manufacturer under sublicense agreements. The rate under sublicense agreements is already 0.1 percent. Subsequently, the manufacturing company supplies 100 percent of the manufactured products to a Russian distributor company, which distributes it to an unlimited number of customers in Russia.

What attracts the attention of the reviewers in the first place? Of course, there is a huge difference in rates for licensing and sub-licensing agreements. The reviewers come to the conclusion that the licensing rights of the distribution company are simply unnecessary, since the manufacturer actually uses the rights to the trademarks. In this case, the inspectors refer to the principle of exhaustion of rights to a trademark, indicating that the manufacturer introduces goods marked with trademarks into civil circulation at the stage of selling all manufactured products to a distributor. For the further distribution of these products, the distributor simply does not need trademark rights. Thus, the distributor, in terms of the difference in rates under licensing and sublicensing agreements, bears the cost of paying royalties to a third party (manufacturer). In addition, sublicensing operations are notoriously unprofitable due to the difference in rates. Based on this, the tax authority concluded that the cost of paying royalties is not economically justified and is aimed only at understating the base for income tax and VAT, which does not comply with the provisions of Article 252 of the Tax Code.

In this litigation, the taxpayer lost the case in terms of income tax, having suffered significant financial losses. The tax authorities presented all of the above as a scheme aimed at tax evasion and obtaining unjustified tax benefits. It should be noted that the taxpayer was able to defend its position regarding the legality of accounting for VAT deductions in the Supreme Arbitration Court of the Russian Federation. Thus, the VAT risk can now be assessed as insignificant, and the income tax risk is high.

O. A. Moskvitin,
Legal Consulting Service GARANT,
Deputy Head of User Support Department

As a rule, sellers of software discs do not enter into a separate written license (sublicense) agreement with their customers. This entails tax risks for sellers, which are mentioned in a number of letters from the Ministry of Finance of Russia (dated February 21, 2008 N 03-07-08 / 36, dated February 19, 2008 N 03-07-11 / 68). How reasonable is the position of the financial department? According to Article 1286, the transfer of the right to use a computer program is carried out by concluding a license agreement. At the time of transfer of the disc, the conclusion of the contract, and therefore the transfer of rights, does not occur. Moreover, the text of the "wrapper" license, as a rule, links the user and the creator of the program. But the disc dealer very often is not the creator of the program (the first copyright holder). In this regard, it is difficult to talk about the conclusion of a "wrapper" license (sublicense) agreement between the seller and the user. The seller can only act as a representative of the copyright holder (intermediary). Therefore, we believe that in order to use the privileges provided for in subparagraph 26 of paragraph 2 of article 149 of the Tax Code, the seller of the programs should develop a sublicense agreement and conclude it with their customers. The sublicense agreement must provide for the transfer to the user not only of the right to use the program "as intended" (Art. 1280 of the Civil Code of the Russian Federation), but also of some other powers.

Very often, taxpayers have a question related to whether trademark rights are needed when importing.

Yes, we do. Since this is directly stated in. The importation of goods into the territory of the Russian Federation is a way of using the rights to trademarks. Therefore, in order to import goods marked with a trademark into the territory of Russia, it is necessary to acquire the corresponding rights to trademarks. This position was also supported by the Constitutional Court of the Russian Federation in the Decision of April 22, 2004 N 171-O, which says that the prohibition of such a method of using the trademark of the copyright holder, as the import of products marked with such a mark into the territory of Russia, is aimed at observing the international obligations of our country in the field of intellectual property protection.

On the one hand, this is an argument in favor of the taxpayer. Suppose a company has a licensing agreement whereby tax authorities are trying to challenge the business rationale of payments. The taxpayer can claim that he is using the rights to the trademark when advertising the relevant goods, therefore, payments for its use are economically justified.

On the other hand, we see that many taxpayers actually advertise other people's trademarks (for example, official dealers). At the same time, they do not have any licensing agreements with the copyright holder. In addition to the fact that there are civil law risks associated with the illegal use of someone else's mark, one should also remember about tax risks, since there is a free use of property rights to a trademark by a taxpayer. As we know, obtaining rights at no cost is income and is subject to income tax. And according to Article 146, it is also subject to VAT.

Accounting for expenses in taxation of profits

Let's talk about the procedure for accounting for the costs of acquiring (creating) intellectual property.

If the intellectual property object is intangible assets, then its value is redeemed on a straight-line basis by depreciation over the useful life. An exception is subparagraph 8 of paragraph 2 of Article 256 of the Tax Code. In the reporting (tax) period in which they arise, based on the terms of transactions (using the accrual method), the following expenses are recognized:

Seemingly fairly simple rules, nevertheless, judicial practice testifies to the opposite. For example, a non-exclusive right to use software is transferred to a taxpayer, but for a long period. The tax authorities insist that in this case the payments that the payer made for this program should be accounted for evenly throughout the entire long term of the program. The taxpayer says that he acquires a non-exclusive right to the software and, accordingly, can write off these costs at a time, guided by Articles 264 and 272. The judges supported this position, concluding that since a non-exclusive right was transferred, it does not matter whether it was used over a long period.

In some cases, it is impossible to determine which rights we transfer: exclusive, non-exclusive, they form intangible assets or do not form. For example, a taxpayer acquired a depository business, including some IPOs: customer databases, according to certain commercial procedures, etc. All these expenses were written off by the taxpayer at a time. The tax authorities concluded that intangible assets were actually acquired here, since the rights were exclusive. The arbitrators, however, supported the payer, considering the fact of exclusivity of rights unproven. According to the judges, the transmitted information was open, which means that it cannot be regarded as intangible assets.

VAT exemption for the transfer of rights to IPO

Transfer of rights to IPO is subject to VAT ... At the same time, from January 1, 2008, VAT benefits apply to the transfer of exclusive rights to inventions, utility models, industrial designs, computer programs, databases, topology of integrated circuits, production secrets (know-how), as well as rights to use of the specified results of intellectual activity on the basis of a license agreement .

In 2008, the Ministry of Finance of Russia issued a lot of clarifications regarding the application of this privilege. Primarily positive for the payer. Officials of the main financial department allowed not to tax the transfer of rights to these IPOs under sublicense agreements and under exclusive license agreements. Now about the letters, the explanations in which are not beneficial for the taxpayer. The Ministry of Finance of Russia concludes that the privilege does not apply to those cases when the transfer of rights is carried out on the basis of not a license agreement, but a sale and purchase agreement, that is, when the programs have already been introduced into civil circulation and in the future it is only about selling a copy of the program.

Many programs are sold on disc in appropriate packaging. Therefore, quite often the question arises: is it necessary to impose VAT on the implementation of programs in commercial packaging? Does this benefit apply? Both the Ministry of Finance of Russia and the Moscow tax authorities unanimously declare no. Since we are talking about the so-called "box" license, the terms of which are set out on the disc (package). In this case, the license agreement begins to operate from the beginning of the use of the licensed program, that is, from the moment when you agreed to the license agreement. According to officials, since at the time of purchase the license agreement has not yet been concluded, the privilege cannot be applied. It is possible to argue with this position, since not a word is said about the fact that the license agreement must be concluded exactly at the time of transfer of rights.

Sometimes contracts are subject to foreign law. In accordance with foreign legislation, the contract may not be licensed. Are there grounds for benefits under Article 149 of the Tax Code? In our opinion, there is. Indeed, the Code says that the terms used in it should be determined from the current Russian legislation. Therefore, if there is an agreement subject to foreign law, but we see that in accordance with Russian law it has all the features of a license agreement, then the exemption under Article 149 of the main tax document should be applied.

Copyright agreement and UST

Article 236 of the Tax Code directly specifies that payments under an author's agreement are subject to taxation under the UST. At the same time, payments made under agreements related to the transfer of property (property rights) for use do not apply to the object of taxation of the UST.

I would like to note right away that with the adoption of Part 4, a problem arises in the interpretation of Article 236 of the Tax Code. On the one hand, the object of taxation of the UST is payments that are made under an author's agreement. On the other hand, if the subject of the agreement is the transfer of property rights (to which the Civil Code of the Russian Federation also includes property copyrights), then payments should not be subject to UST. The question arises: are these payments subject to UST?

Let's consider one of the possible options when the remuneration is paid directly to the author. The position of the Ministry of Finance of Russia is that these payments should be taxed by the UST. In this case, the logic is as follows: Chapter 24 under an author's contract means any contract related to the circulation of copyright, one of the parties to which is the author, including contracts in which a third party acts on behalf of the author. This position seems to be extremely controversial, since it is not clear where the Ministry of Finance of Russia draws such a conclusion, because Chapter 24 of the Tax Code simply mentions the author's agreement, the concept of which disappeared from the legislation with the adoption of Part 4 of the Civil Code.

As you can see, having made changes to the civil legislation, the legislator did not introduce them into the main tax document. Hence the problem. There is no court practice on this matter yet. Therefore, it is rather difficult to predict how the dispute with the auditors will end if the organization decides not to tax payments under copyright agreements. Another situation connected with this concerns the fact that copyright is valid both during the life of the author and after his death (it can be inherited). Therefore, payments can be intended not only for the author himself, but also for his heirs. The official position of the Ministry of Finance of Russia is as follows: remuneration to the author's heirs is not a payment under an author's agreement in the sense of Chapter 24 of the Tax Code and is not subject to UST and pension contributions.

The listeners ask ...

Traditionally, the second part of the seminar was devoted to answering questions from its participants. We bring to your attention the most interesting of them.

Under the contract for the creation and development of a computer program (Article 1296 of the Civil Code of the Russian Federation), the customer received a non-exclusive right to use this program. How should the costs of creating the program, including payment for the contractor's work, be justified and reflected to the customer? The specified intangible assets remain on the balance sheet of the contractor as the copyright holder.

The fact is that if we buy a non-exclusive right to use the program, then the customer does not have intangible assets. After all, intangible assets are always an exclusive right. The question itself states that the program remains on the balance sheet of the contractor, that is, it is he who is its copyright holder. Accordingly, the customer may recognize the costs associated with the acquisition of the program at a time as other production and distribution costs.

I would like to note that the choice of a contract for such legal relations is not very good from the point of view of VAT, since, in accordance with the contract, the rights to software are not transferred, but they are transferred under a license agreement. Of course, you can try to apply the exemption and argue with the inspectors, referring to the fact that if the right to IPO is actually transferred within the framework of a work contract, this is a mixed contract. However, the risk is high enough that litigation cannot be avoided.

In this case, you need to refer to Part 4, which directly states that the rights to a trademark arise only from the moment of its state registration. Therefore, if a trademark is not registered anywhere, then it does not exist at all as such. This must be understood absolutely precisely. You can use some kind of logo, you can put it down anywhere, on any goods, you can advertise it. But no legal protection for this trademark on the territory of Russia will be provided. Any person can use the same logo, and it is impossible to influence this situation without proper registration.

It is incorrect to speak about the tax risks associated with gratuitous use, since there is, in fact, no trademark itself. With regard to the justification of the costs of advertising an unregistered trademark, it is likely that problems with tax authorities will arise if you talk about the costs of advertising a trademark. Here, rather, we need to talk about advertising the product itself, and the logo that is applied to it should be considered a means of individualizing this product. In this case, the costs are likely to be recognized as economically viable.

Can a license agreement signed in 2008, but registered in 2009, extend its effect to 2008 and serve as a basis for accepting to expenses the amounts paid in 2008 for the right to use the trademark in 2008?

This question is very interesting, since in practice it often takes a lot of time between the moment of signing the agreement and the moment of its registration, and payments under this agreement are already in progress. In accordance with the Civil Code, we can extend this agreement to relations that arose before the moment of its state registration. To reduce tax risks, it is possible to recommend a clause in the agreement that it extends its effect to the relations of the parties that arose from the moment the production of goods marked with a trademark began, or, for example, from the moment payments began. If there is currently no such clause, then there is nothing to prevent this clause from being introduced now by drawing up a corresponding supplementary agreement, where the condition on the entry into force of the agreement will be changed accordingly.

L.A. Kotova,
Deputy Head of Division of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

Indeed, in accordance with paragraph 1 of Article 236 of the Tax Code, the object of taxation of the UST for taxpayers-organizations are, among other things, remuneration under copyright agreements.
In Chapter 24 of the Tax Code, an author's agreement is understood as any agreement considered in part 4 of the Civil Code and related to the circulation of copyright, provided that one of the parties to such an agreement is the author.
Thus, under contracts that provide for the transfer by the author of the right to use his work within the limits established by the contract, the tax base for the UST is determined taking into account the costs provided for in Article 221, and the UST is not paid from the amounts of remuneration under such contracts in the part to be credited to the Social Tax Fund. insurance of the Russian Federation (clause 3 of article 238 of the Tax Code of the Russian Federation).
In the case of payment, for example, of remuneration to the heir of property copyrights, taking into account the above, the remuneration received by him is not subject to UST taxation on the basis of paragraph 3 of paragraph 1 of Article 236 of the Tax Code.