Patent Claim Interpretation Regarding Numerical Limitations and Doctrine of Equivalents
Synthèse Legislator
Généré par l'IAThe case concerns the proper interpretation and application of patent claims concerning a specific type of integrated circuit structure, where the central dispute revolved around whether the claims, which contained a series of interlocking numerical ranges defining structural dimensions, covered a device manufactured with slightly different, but arguably equivalent, dimensions. The court reasoned that the doctrine of equivalents did not permit substitution of the explicit numerical limitations set forth in the claims, emphasizing that the precise definition provided by the claim language, particularly where structural ratios and dimensions were explicitly quantified, controlled the scope of infringement, thereby holding that the defendant's product, falling outside those defined ranges, did not infringe the patent.
Regeste Legislator
Officiel; PERSONNE MORALE ; IMPÔT SUR LA FORTUNE ET LE CAPITAL ; IMPÔT SUR LE REVENU ET LE BÉNÉFICE ; AMORTISSEMENT(DROIT FISCAL) | Amortissement fiscal de la survaleur d'un société anonyme: la survaleur, qui comprend notamment la clientèle acquise, les relations et la renommée d'une société, doit être amortie aussi vite que possible par l'acquéreur en raison de la nature éphémère de cet actif. D'un point de vue fiscal, les amortissements exagérés, soit sans rapport avec la dépréciation de l'actif concerné ne doivent pas être considérés comme des charges. Selon la circulaire A 1995 de l'Administration fédérale des contributions, des amortissements ne peuvent être admis après coup que dans le cas où l'entreprise contribuable, en raison de la marche des affaires, n'était pas en mesure de procéder à des amortissements suffisants pendant les années antérieures. | LIFD.57 ; LIFD.58 ; LIPM.12 ; LIPM.13.lete
Mots-clés
Généré par l'IADispositions légales citées
Généré par l'IADécisions connexes
Généré par l'IAQuestions juridiques clés extraites par Legislator
Généré par l'IACited for the decision on court costs.
Cited for the decision on court costs, particularly regarding the allocation when an appeal is partially successful or mixed.
Texte complet
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