Intellectual property (IP) is playing an increasingly important role as a component of business value. Modern companies base their operations on intangible assets such as patents, trademarks, copyrights or trade secrets. Proper valuation of intellectual property plays an important role both in shaping business strategy and in transaction processes – especially mergers and acquisitions, as well as in technology licensing. Proper estimation of IP value also affects tax and investment aspects. For this reason, companies must pay special attention to the analysis of their intangible assets in order to fully use their potential. This raises questions about how to effectively value IP and how EU and national regulations address this issue.
Authorised Economic Operator (AEO) is a status granted by customs authorities to economic operators who meet certain requirements in the area of compliance with customs rules, proper accounting, financial solvency and security standards. The AEO concept was introduced in the European Union within the framework of the Community Customs Code and its implementing provisions, and currently its legal basis is the Union Customs Code, established by Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013, OJ EU.L.2013.269.1 and delegated and implementing acts, in particular Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015, OJ L. U.EU.L.2015.343.1 and Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015, OJ EU.L.2015.343.558.
According to the definition, a “computer game” is a form of gameplay that takes place in front of a computer screen. It is also a program that enables it to run. This approach determines the key role of the technical structure of a computer game in its functioning. In simple terms, this game is composed of two key elements, namely the software (engine), which is the technical foundation, and the audiovisual and story layers, which build its unique character. This division is of key importance in relation to the legal classification of games, as well as the formation of case law in this area and means of protecting the rights of creators. It is worth pointing out that computer games are an extremely complex process that requires the cooperation of many specialists. The game consists of numerous components, often created by different authors, i.e. the game engine (which often comes from external suppliers), the story, graphics, animation, sound effects and other elements. This diversity makes it difficult to clearly assign a computer game in legal terms and requires an individual approach.
The European Defence Industry Programme (EDIP) is a strategic initiative of the European Union aimed at strengthening the European defence technological and industrial base (European Defence Defense Technological and Industrial Base (EDTIB). EDIP is a continuation of previous programmes such as the European Defence Fund (EDF) and the European Defence Industrial Development Programme (EDIDP). This programme was developed in response to the growing security challenges in Europe and the need to increase the strategic autonomy of the European Union. EDIP supports the development of advanced defence technologies, increases the competitiveness of the defence sector in the EU and promotes cross-border cooperation between Member States in the field of military research, development and production. Its overarching objective is to create conditions for increasing the defence capabilities of EU countries while ensuring a more efficient use of financial and technological resources[1].
