Zawiłości wynalazku biotechnologicznego w świetle prawa cywilnego, podatkowego i bilansowego

Abstract

The main research problem of the article is the juridical assessment of a biotechnological invention in the light of civil, tax and accounting law. The aim is to present the issue of biotechnological invention from the perspective of various areas of law, the process of shaping current legislation in this field, as well as a review of Polish and EU case law. The work presents a broader analysis of biotechnological inventions in three branches of law: civil, tax and accounting. In the context of civil law, the principles of legal protection of this type of inventions were analyzed, as well as their impact on civil law relations. The main aspects of the regulation of biotechnological inventions in Polish civil law are presented, including the criteria for granting patents, as well as issues related to intellectual property. The importance of a balance between the protection of innovation and social interests and the need to constantly adapt the law to dynamically developing biomedical technologies were emphasized. Legal analysis based on tax law showed how complex the subject of the biotechnological invention is. All theses were supported by literature, legislation and case law. Tax law shows the potential of the invention and the possibilities associated with it. The accounting law segment of the study determines the categorization of biotechnological inventions within the appropriate framework of the legal system by identifying the relevant legal provisions.