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 02/12/2021

OPERATION DE MECENAT AU LOUVRE

Article juridique - Droit de la propriété intellectuelle

Par Me Marine LE BIHAN

Un avis du Ministère de la Culture d'appel au mécénat d'entreprise a été publié ce 2 décembre 2021 au Journal Officiel.

Objet : participer à l’acquisition par l'Etat, pour le Musée du Louvre, d'un camée formant couvercle figurant Vénus et l'Amour attribué à Giovanni Ambrogio Miseroni (1551-1616).

Retour sur l'histoire de cet objet :

1661 : la coupe complète apparait pour la 1ère fois dans l'inventaire après décès du cardinal Mazarin.
elle entre ensuite dans la collection de Louis XIV et reste dans les collections royales jusqu'à la Révolution.
1796 : elle est aliénée par le Directoire et remise à un marchand de Hambourg ; ses 2 éléments, coupe et camée, sont alors dissociés.
1968 : la coupe réapparait dans une vente parisienne où elle est préemptée par le Musée du Louvre.
2011 : le camée refait surface chez Stoheby's à Londres mais échappe au Musée du Louvre (prix : 1,7 million €).

Pour le Ministère de la Culture, ce camée est d'un intérêt remarquable pour le patrimoine national, et son acquisition permettrait rien moins que « de réunir à nouveau les 2 parties de l'un des plus importants et plus originaux vases de pierre dure sculptés en Europe au XVIe siècle ».

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 :