From the “Former Patent Box”, Law 190/2014, to the “New Patent Box”, Decree-Law 146/2021: A Model of “Eligible Documentation”
Author(s)
Colombo, Marco Claudio
Date Issued
April 23, 2024
Type
Doctoral Thesis
Abstract
In Italy, over the course of the past decade, Governments have introduced several tax policies
to foster innovation and growth; this paper specifically aims to study the evolution of the so
called “Patent Box” regime, from the policy introduced by paragraphs 37 to 45 of Article 1
of Law No. 190 of 23 December 2014, as amended, and governed by the inter-ministerial
implementing decrees of 30 July 2015 and 28 November 2017, to the “New Patent Box”
regime under Article 6 of Decree-Law No. 146 of 21 October 2021 on urgent economic and
fiscal measures, labour protection and unavoidable needs, as converted and amended by Law
No. 215 of 17 December 2021, as subsequently amended by Law No. 234 of 30 December
2021, with effect from 31 December 2021. Within this framework, the paper suggests a
specific type of “eligible documentation”, required to access penalty protection under the
“New Patent Box” regime, and its application towards digital and life science technologies.
Additional information
Dottorato di ricerca in Engineering for Energy and Environment