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 18/11/2022

OPERATION DE MECENAT A LA BNF

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 17 novembre 2022 au Journal Officiel.

Objet : participer à l’acquisition par l'Etat, pour la BNF, d’un fonds Offenbach (1819-1880), composé de 279 items.

Voici ce que contient le fonds :

des manuscrits musicaux autographes d’Offenbach
des partitions imprimées appartenant à la collection personnelle d’Offenbach
des manuscrits littéraires
de l’iconographie et des objet divers
des papiers personnels
des archives théâtrales

Ce fonds représente la plus importante collection Offenbach au monde, à côté de celles des Archives historiques de Cologne, de prestigieuses institutions américaines et de The British Library de Londres.

La majeure partie de l'œuvre, lyrique et instrumentale, d'Offenbach, reste à découvrir.

Ces sources manuscrites sont essentielles pour la connaissance de très nombreux ouvrages qui n’ont jamais été publiés, et pour exécuter et des œuvres lyriques pour lesquelles il ne reste que des éditions réduites.

L’acquisition de cet ensemble exceptionnel, tant sur le plan du répertoire musical que sur celui de l’histoire de la scène musicale et des théâtres, permettrait de compléter les collections publiques nationales et constituer un fonds de dimension internationale sur un compositeur qui a marqué l’histoire de la musique.

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 :