IP Glossary - G

a sign or name used to identify goods that originate from a specific geographic location and possess certain qualities, characteristics, or a reputation that are essentially attributable to that place of origin.

a type of open licence that allows the end-user of a software to freely run, modify and share the software code.

a limited timeframe before the filing date of a patent, utility model, or design application during which public disclosure of the invention, under certain conditions, does not affect the validity of a subsequent application, provided that a complete application is filed within the period; the specific duration and conditions of the grace period vary by jurisdiction.

is a contract concluded between the European Union or a funding organisation and the beneficiary (or beneficiaries) that have been successfully evaluated in the proposal stage of FP7 and Horizon 2020. Under this agreement, the beneficiary is awarded a grant and commits to a set of rights and obligations.

refers to the period running from the approval of the initial proposal to the signing of the Grant itself. During this period applicants must refine the scientific and technical details to prepare the Grant. IP related questions such as those of background and ownership of results must be solved by the beneficiaries during this period through the Consortium Agreement and the Grant Agreement.

Is a clause concluded in international agreements, by means of which each party covers the taxes that must be paid in their respective countries, even when the counterpart is the one who is supposed to pay them. Therefore, if there is an agreement between a domiciled company and a non-domiciled one, this clause must be included; thus, the domiciled company commits to paying the income taxes in its own country.

A practice consisting in deducting the required taxes from net gain estimated by adding the respective taxes. Thus, the estimated net gain must be divided by a given factor (1 - Taxes x Estimated Net Gain) which results in the gross gain from which the required taxes are deducted. The estimated net gain is only applicable to the cases provided under the income tax law. If the company issues invoices and the client deducts the required taxes from the total amount of the invoice, the company providing the technology will receive a lower amount than the amount invoiced, so this will affect its total income. Then, the additional amount – i.e. the grossing up, must be added to the total amount of the invoices, so that after the deduction, the value agreed is obtained. Source: Art. 145 Decreto 1344/98.

this guide helps participants understand and interpret the financial provisions of the Grant Agreement.