Abstract. The technological and cultural development of society has, since time immemorial, depended on the outcomes of human intellectual activity. The widespread and advancing process of globalization, which results in the creation of a borderless world, allows for the rapid utilization of intellectual achievements, practically in real time and regardless of geolocation. This feature is characteristic of intangible assets, rendering them omnipresent. However, it must not be overlooked that such ubiquity may give rise to various abuses, including, among others, technology theft or unauthorized use of a trademark. Developing an appropriate protection mechanism enables creators of intangible assets not only to benefit from their own achievements but also to ensure effective enforcement of their rights in the event of unlawful interference. It should also be noted that the growing importance of intangible assets is increasingly reflected in the economic life of enterprises, contributing significantly to their bargaining power and market position. Intellectual property has thus become an integral part of enterprises, and due to its specific nature, it can have a substantial impact on their competitiveness and value. In many cases, it is precisely this attribute that may lead competitors to pursue the acquisition of a given intangible asset through various business and strategic practices—ranging from simple operations, such as acquiring a license or purchasing an intangible asset, to more complex strategies involving attempts to take control of an entire enterprise or its assets.
The aim of this article is to highlight legal issues related to the disposal of an enterprise, with particular emphasis on matters of industrial property, to identify potential consequences of transferring industrial property rights during the sale of an enterprise—especially in light of third-party rights - and to consider the economic and competitive aspects of such a transfer. The article also discusses international experiences that may support merger and acquisition processes carried out in Poland.
Keywords: intellectual property, enterprise, mergers and acquisitions, intangible assets, property protection
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