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 25/11/2021

OPERATION DE MECENAT A LA BIBLIOTHEQUE NATIONALE DE FRANCE

Article juridique - Droit de la propriété intellectuelle

Par Me Marine LE BIHAN

OPERATION DE MECENAT A LA BIBLIOTHEQUE NATIONALE DE FRANCE

Un avis du Ministère de la Culture d'appel au mécénat d'entreprise a été publié ce 20 novembre 2021 au Journal Officiel.

Objet : participer à l’acquisition par l'Etat, pour la BNF, d'un album de photographies constitué par l’un des primitifs de la photographie, Henri Le Secq (1818-1882), au milieu des années 1850.

Cet album, demeuré dans la famille de l’artiste et réapparu récemment, contient des épreuves d'Henri Le Secq, Gustave Le Gray et Charles Nègre.

Il réunit des photos d'une importance capitale pour appréhender pleinement les ambitieux débuts de la photographie en France, et il y en a pour tous les goûts : vues d'architecture, portraits, scènes de genre, vues de campagne et de végétaux, scènes urbaines …

Le Ministère de la Culture ne tarit pas d’éloges, jugeant cet album « extraordinaire par sa taille, sa richesse et sa beauté ».

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 :