General Tax Code
- Article 200 : patronage of private individuals
- Article 238 bis : corporate philanthropy
- Article 238 bis-0 A : payment by an enterprise to the State to enable the acquisition of a national treasure or a work of major heritage interest for the benefit of public collections
- Article 238 bis-0 AB Acquisition by an enterprise of a national treasury on its own account
- Article 238a AB : acquisition by a company of original works by living artists, or musical instruments intended to be lent to professional performers
- Article 1131 Tax rules applicable to a gift made to the State by the purchaser, donee, heir or legatee of a work of art, books, collectibles or documents of high artistic or historical value
- Article 38 of Annex III : valuation of goods in stock and production costs (patronage in kind)
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