Avis d'appel au mécénat d'entreprise pour l'acquisition par l'Etat d'une œuvre présentant un intérêt majeur pour le patrimoine national dans le cadre de l'article 238 bis 0A du code général des impôts
Jurisdiction | France |
Publication au Gazette officiel | JORF n°0244 du 21 octobre 2018 |
Record Number | JORFTEXT000037509625 |
Court | Ministère de la culture |
Date de publication | 21 octobre 2018 |
La ministre de la culture informe les entreprises imposées à l'impôt sur les sociétés d'après leur bénéfice réel qu'elles peuvent bénéficier de la réduction d'impôt sur les sociétés prévue à l'article 238 bis 0A du Code général des impôts égale à 90 % des versements qu'elles pourraient effectuer, dans la limite de 50 % de l'impôt dû au titre de l'exercice considéré, en participant à l'acquisition par l'Etat, pour le musée d'Orsay, du tableau d'Emile Bernard (1868 - 1941), Les Bretonnes dans la prairie ou Le Pardon peint en 1888, huile sur toile, 74 x 92 cm, signé et daté en bas à gauche : E Bernard 88.
Œuvre majeure de la modernité picturale et tournant dans l'histoire de la peinture, le tableau Les Bretonnes dans la prairie ou Le Pardon peint en 1888 par Emile Bernard constitue un jalon dans le dépassement de l'impressionnisme et un manifeste du Synthétisme dont le peintre et Paul Gauguin développent le style à Pont-Aven. Pouvant être rapproché de La vision d'après le Sermon réalisée par Gauguin à la même période avec laquelle le tableau de Bernard forme comme un diptyque, Les Bretonnes dans la prairie ou Le Pardon, œuvre emblématique des recherches artistiques de l'auteur, traduisent une rupture définitive avec l'espace illusionniste et affirment une radicalité nouvelle par...
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