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 19/04/2022

OPERATION DE MECENAT A STRASBOURG

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 le 15 avril 2022 au Journal Officiel.

Objet : participer à l’acquisition, pour la ville de Strasbourg, d’un dessin de Johannes Hültz (vers 1390 - 1449) représentant l’élévation de la face ouest de l’octogone et de la flèche de la cathédrale de Strasbourg, daté autour de 1419.

Ce dessin était récemment réapparu au printemps 2018, mis en vente par Sotheby's, avant d’être classé trésor national.

Johannes Hültz fut l’architecte de la tour de la cathédrale de Strasbourg de 1419 jusqu’à son décès.

Ce remarquable dessin d’architecture médiéval est le 1er document connu représentant l’octogone tel qu’il a été édifié, ainsi que la flèche pyramidale (mais qui n’a, elle, pas été construite selon ce projet).

Sa qualité d’exécution tient aux nombreux rehauts à la plume et au lavis gris, brun et vert donnant du volume au décor sculpté des remplages et des statues, et apportant des indications de polychromie.

Précieux tant sur le plan artistique qu’historique, ce rare dessin, en très bon état de conservation, témoigne d’un chantier ambitieux de l’art gothique et de la virtuosité de son maître d’œuvre.

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 :