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 07/11/2022

OPERATION DE MECENAT AU MUSEE DU 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 3 novembre 2022 au Journal Officiel.

Objet : participer à l’acquisition par l'Etat, pour l'établissement public du Musée du Louvre, d'une boîte à miniatures du duc de Choiseul datant de 1770-1771.

Cette « boîte Choiseul » est l’œuvre de 2 artistes :

Louis Roucel, l'un des plus importants orfèvres en tabatières de son époque
Louis-Nicolas Van Blarenberghe, peintre au sommet de son art avec ses miniatures à la qualité d’exécution éblouissante

Les miniatures, abritées sous des plaques de cristal enchâssées dans une cage d'or, représentent des scènes d'intérieur liées aux activités quotidiennes du duc de Choiseul (1719-1785), ministre de Louis XV : dans son hôtel particulier de la rue Richelieu, dans son cabinet de travail à Versailles, dans la Grande Galerie du Louvre etc.

Cet objet est d’un intérêt majeur pour le patrimoine national, à la fois chef-d'œuvre de l'art de Louis-Nicolas Van Blarenberghe, et témoignage unique au monde d'intérieurs prestigieux associés à l'évocation de l'un des plus importants hommes politiques et collectionneurs de son temps.

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 :