Avis d'appel au mécénat d'entreprise pour l'acquisition par l'Etat d'un échantillon minéralogique de fluorite et quartz, issu du massif du Mont-Blanc, présentant un intérêt majeur pour le patrimoine national dans le cadre de l'article 238 bis 0 A du code général des impôts
Jurisdiction | France |
Publication au Gazette officiel | JORF n°0206 du 6 septembre 2009 |
Record Number | JORFTEXT000021021855 |
Court | Ministère de la culture et de la communication |
Date de publication | 06 septembre 2009 |
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 0 A 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 Muséum national d'histoire naturelle, d'un échantillon minéralogique dénommé Laurent, issu des aiguilles Vertes du massif du Mont-Blanc, qui présente une association d'une rareté exceptionnelle de fluorite octaédrique rose et de quartz fumé. Exemplaire unique de par ses dimensions importantes, ses qualités esthétiques...
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