Avis d'appel au mécénat d'entreprise pour l'acquisition par l'Etat d'un trésor national dans le cadre de l'article 238 bis 0A du code général des impôts
Jurisdiction | France |
Publication au Gazette officiel | JORF n°0139 du 17 juin 2011 |
Record Number | JORFTEXT000024192909 |
Court | Ministère de la culture et de la communication |
Date de publication | 17 juin 2011 |
Le ministre de la culture et de la communication 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 la Bibliothèque nationale de France, d'un manuscrit enluminé de la Vie de Sainte Catherine d'Alexandrie, traduction française composée par Jean Mielot, copie calligraphiée et signée par David Aubert, illustré de quatorze miniatures de Simon Marmion, parchemin, 54 ff, deuxième moitié du xve siècle (vers 1474).
Ayant appartenu à Marguerite d'York, le manuscrit enluminé de la Vie de Sainte Catherine d'Alexandrie se distingue par sa provenance prestigieuse et ses qualités artistiques exceptionnelles. Composé d'un texte calligraphié par le célèbre scribe David Aubert élaboré à partir d'une traduction française rédigée en 1457 par Jean Mielot pour le duc de Bourgogne, ce remarquable manuscrit est illustré de quatorze miniatures caractéristiques, par leur touche veloutée et leur coloris doux et raffiné...
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