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 14/06/2022

OPERATION DE MECENAT AU CHATEAU DE VERSAILLES

Article juridique - Droit de la propriété intellectuelle

Par Me Marine LE BIHAN

OPERATION DE MECENAT AU CHATEAU DE VERSAILLES

Un avis du Ministère de la Culture d'appel au mécénat d'entreprise a été publié le 10 juin 2022 au Journal Officiel.

Objet : participer à l’acquisition par l'Etat, pour le Château de Versailles, d'une huile sur toile d'Hubert Robert (1733-1808), « Messe de la Famille royale aux Tuileries ».

Sur le plan iconographique :

Quoi ? l’office de la Pentecôte du 12 juin 1791

Qui ? la famille royale (de gauche à droite : Mme Elisabeth, le Dauphin, Marie-Antoinette, Louis XVI, Mme Royale, Mme de Tourzel)

Où ? le Palais des Tuileries, galerie de Diane, ornée de tapisseries représentant de célèbres conquêtes de Louis XIV

Signification ? invocation du Roi Soleil au secours de la monarchie en péril

Sur le plan historique :

Le contexte : Louis XVI et sa famille sont assignés à résidence aux Tuileries après Varennes. Pour éviter des déplacements vers la chapelle qui se trouve à l'opposé des appartements royaux, un autel portatif est installé dans la galerie de Diane pour y dire des messes au profit du Roi et de sa famille, célébrées par l'abbé d'Avaux, instituteur des Enfants de France

Le peintre : Hubert Robert, proche de la famille royale, certainement présent à cette messe compte tenu des nombreux détails précis de la cérémonie et des lieux

La provenance : Madame du Barry de 1791 jusqu'à la saisie de ses biens de Louveciennes en 1793, puis diverses collections particulières

Sur le plan artistique : poétique forte, touche très subtile, caractéristiques du génie de l'artiste

Ce tableau exceptionnel dans la carrière d'Hubert Robert et document historique unique mérite d’être intégré aux espaces du Château de Versailles consacrés à la période révolutionnaire.

Alors en pratique : 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 :