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 19/12/2022

ACQUISITION D'OEUVRES D'ARTISTES VIVANTS : REPORT DU DISPOSITIF FISCAL A 2025 !

Article juridique - Droit de la propriété intellectuelle

Par Me Marine LE BIHAN

ACQUISITION D'OEUVRES D'ARTISTES VIVANTS : REPORT DU DISPOSITIF FISCAL A 2025 !

Ce samedi 17 décembre 2022, une motion de censure était examinée à la suite de l'engagement de la responsabilité du Gouvernement sur le projet de loi de finances pour 2023, en application de l'art. 49, alinéa 3, de la Constitution, dans le cadre de son examen en lecture définitive.

La motion de censure a été rejetée.

Le PLF pour 2023 est donc considéré comme adopté par l'Assemblée nationale en application de ce texte.

Ce texte prévoit le report au 31 décembre 2025 de la mesure inscrite à l'art. 238 bis AB du CGI prévoyant une déduction spéciale en faveur des entreprises qui achètent des œuvres originales d'artistes vivants pour les exposer au public.

Pour lire le texte sur lequel le Gouvernement a engagé sa responsabilité : https://www2.assemblee-nationale.fr/static/16/pdf/622_texte_49-3.pdf.