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-0 A du code général des impôts
Jurisdiction | France |
Publication au Gazette officiel | JORF n°0252 du 28 octobre 2021 |
Date de publication | 28 octobre 2021 |
Court | Ministère de la culture |
Record Number | JORFTEXT000044257394 |
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-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 l'Etablissement public du château de Fontainebleau, d'un vase fuseau orné du portrait en camée de l'empereur Auguste, peint par Jean-Marie Degault (actif à la manufacture de 1808 à 1817), porcelaine dure de la manufacture impériale de Sèvres, H. 55 cm, L. 19,5 cm, vers 1814, signé « JM Degault ».
Provenant d'une exceptionnelle collection de porcelaines d'époque Empire réunies par un grand amateur américain, ce remarquable vase dit « fuseau », forme introduite à la manufacture de Sèvres par Alexandre Brongniart et inspirée des dessins d'après l'antique réalisés par son père l'architecte Alexandre-Théodore Brongniart et Charles Percier, est orné sur une face du portrait peint à l'imitation de camée de l'empereur Auguste et sur l'autre de l'aigle impériale dans des médaillons sur fond bleu. Reposant sur un piédouche et une base carrée, il est en outre doté de deux anses à volutes en bronze doré de grande qualité se terminant en tête d'aigle, modèle exclusivement créé pour des vases de Sèvres et participant de...
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