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°0220 du 22 septembre 2022 |
Record Number | JORFTEXT000046317402 |
Court | Ministère de la culture |
Date de publication | 22 septembre 2022 |
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 de l'impératrice Marie-Louise, manufacture impériale de Sèvres, peint par Abraham Constantin (actif à la manufacture de 1813 à 1848), porcelaine dure, émaux, or et platine, bronze doré (anses), H. 56 cm, vers 1813, signé « Constantin ».
Provenant d'une exceptionnelle collection de porcelaines d'époque Empire réunies par un grand amateur américain, ce remarquable vase dit « fuseau », de deuxième grandeur, est orné sur une face du portrait, peint par Abraham Constantin (1785-1855) d'après un tableau de François Gérard (1770-1837), de l'impératrice Marie-Louise vêtue d'une robe de voyage de velours noir, rehaussée de broderies et de passementeries d'or et coiffée d'un chapeau richement empanaché de plumes blanches. Sur l'autre face sont représentés les emblèmes du pouvoir impérial : une couronne fermée reposant sur un coussin brodé d'abeilles, ceinte de palmes et de lauriers et sommée d'un aigle empiétant un foudre. Muni de deux anses en bronze en forme d'arabesque feuillagée se terminant en tête d'aigle, ce vase comporte un décor ornemental, exécuté en or et platine sur fond bleu, qui se répartit sur tous les éléments le composant. Mentionné dans les registres de vente de la...
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