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 : 2 RUE DE VIENNE 75008 PARIS

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Publié le 02/12/2022

OPERATION DE MECENAT AU MUSEE DE CLUNY

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 30 novembre 2022 au Journal Officiel.

Objet : participer à l’acquisition par l'Etat, pour le musée national du Moyen Age, thermes et hôtel de Cluny, d'une statue en ivoire attribuée à Giovanni Pisano représentant un Christ crucifié (vers 1270-1280).

Ce chef d'œuvre de l'art précieux de la fin du Duecento et du début du Trecento serait alors la première sculpture du maître toscan à entrer dans les collections nationales françaises.

Pourquoi un chef d’œuvre ?

un matériau dense et rare – l’ivoire – propice à la virtuosité technique
un matériau rare en Italie à cette époque
la précision de l'observation anatomique
la sensibilité expressive du traitement du visage

Cette acquisition permettrait d’apporter un éclairage de premier ordre sur la réception en Italie de la création gothique française et marquerait la réouverture du parcours muséographique rénové du musée de Cluny qui comprendra, pour la première fois, une salle dédiée à l'art italien de la fin du Moyen Age.

En attendant, cette sculpture est visible au musée de Cluny jusqu’au 2 avril 2023 dans le cadre de l’exposition "Acquisitions récentes : 2017-2022".

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 :