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

OPERATION DE MECENAT AU CHATEAU DE FONTAINEBLEAU

Article juridique - Droit de la propriété intellectuelle

Par Me Marine LE BIHAN

OPERATION DE MECENAT AU CHATEAU DE FONTAINEBLEAU

Un avis du Ministère de la Culture d'appel au mécénat d'entreprise a été publié ce 28 octobre 2021 au Journal Officiel.

Objet : participer à l’acquisition par l'Etat, pour l'Etablissement public du château de Fontainebleau, d'un vase fuseau orné du portrait en camée de l'empereur Auguste, peint par Jean-Marie Degault, en porcelaine dure de la manufacture impériale de Sèvres, vers 1814.

Ce vase provient d’une exceptionnelle collection de porcelaines d’époque Empire réunies par le grand amateur et homme d'affaires new-yorkais Richard Baron-Cohen.

Une souscription avait déjà été lancée fin 2016 mais visiblement l'ensemble des fonds (350.000 €) n'avait pu être réuni.

Ce vase avait été commandé par Napoléon après l’annexion des Etats pontificaux le 17 mai 1809, et devait être livré au Palais du Quirinal à Rome, devenu résidence impériale de Monte Cavallo.

Il était accompagné du vase orné du portrait en camée de Jules César, conçu pour en constituer le pendant, et qui a déjà rejoint les collections du château de Fontainebleau.

Revenons au droit : les entreprises imposées à l'impôt sur les sociétés (IS) d’après leur bénéfice réel peuvent bénéficier de la réduction d’IS prévue à l'article 238 bis-0 A du CGI, soit :