Maître Marine LE BIHAN

Avocat au barreau de Paris

Compétences : Droit commercial, des affaires et de la concurrence, Propriété littéraire et artistique, Droit du crédit et de la consommation, Droit des sociétés, Droit pénal, Droit bancaire et boursier, Procédure civile

Barreau : Paris

Adresse : 24 AVENUE DE L OPERA 75001 PARIS

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Publié le 28/10/2021

ART ET DEFISCALISATION

Evènement/Actualité institutionnelle

Par Me Marine LE BIHAN

Le 26 octobre 2021, à l'initiative de Pascale-Joanne Rabaud, les adhérents de Plaine Commune Promotion ont eu le privilège de découvrir l'atelier de Rachid Khimoune au fort d'Aubervilliers, au cœur de Plaine Commune.

L'occasion d'admirer Les Enfants du Monde, 21 sculptures en bronze qui invitent au voyage, et d'écouter Rachid Khimoune expliquer, tel un alchimiste, comment d'une plaque d'égout il fait jaillir ses créations monumentales.

Un grand merci à Géraldine Ginesty et Stéphanie Moran de m'avoir donné la parole dans un tel cadre pour rappeler les dispositifs de défiscalisation en matière d'acquisition et de leasing d'œuvres d'art.

Rappel : la loi de finances pour 2020 a supprimé la déduction fiscale du prix d’acquisition des œuvres originales d’artistes vivants (art. 238 bis AB du CGI) pour les acquisitions réalisées après le 31 décembre 2022.

C'est donc le moment où jamais de réfléchir à un investissement en art !