Bénéficiez de déductions fiscales pour l'achat d'une... Lire la suite
Bénéficiez de déductions fiscales pour l'achat d'une oeuvre d'Art.
« Constituez vous une collection d'art contemporain, embellissez vos salles d'attentes et halls et faîtes des économies sur vos impôts ! »
Aux termes de l'article 238bis AB du Code Général des Impôts, les entreprises qui achètent des œuvres d’artistes vivants bénéficient de dispositions fiscales avantageuses.
Pour les œuvres dont le prix d'acquisition est inférieur à 5000 € hors taxes, les entreprises et professions libérales peuvent déduire le prix d'achat du résultat de l'exercice d'acquisition et des 4 années suivantes par fractions égales. Ce bénéfice est accordé à la condition que les œuvres soient exposées à titre gratuit dans un lieu « accessible au public, aux clients et/ou aux salariés de l’entreprise, à l’exclusion des bureaux personnels ». Constituez vous une collection d'art contemporain, embellissez vos salles d'attentes et halls et faîtes des économies sur vos impôts !
A la recherche incessante de l'universel,de ce qui est permanent et essentiel,des vérités qui se cachent dans les noyaux des choses,l'art de Marian SAVA est un art de concentration intellectuelle,de concision presque mathématique...Son but est de parvenir à capter et restituer l'instant,de représenter une idée,un mouvement,un élan,ou un état d'âme,d'aboutir à montrer l'impondérable... Sa sculpture a une âme,un esprit,elle vit,communique,s'impose et fascine... xxx ( Lionel Scanteye,AICA,Paris,France,1998 )
In the ceaseless quest for the universal, for what is permanent and essential, the truths that hide in the cores of things, the art of Marian Sava is an art of intellectual concentration, of concept, of almost mathematical precision and sobriety. His goal is to capture and retain an instant, to represent an idea, a movement, a momentum, or a state of mind, to being able to show the imponderable. The process of purification of the form through gradual elimination of unnecessary details which is absolutely necessary to obtain such conciseness, and the construction of the future sculpture are entirely coming from the artist’s mind. It evolves in his head to the smallest details. The model of the envisioned piece is only a faithful transcription work, which no longer allows any further changes or alterations. This process of inventing and of realizing a piece of sculpture in its entirety inside his own mind is personal and rather little used. Maybe this is because it requires too much of a concentration effort, a force of uncommon mental contention. His sculpture hides no mysteries, absurd or undecipherable languages. However it remains secret and it is discovered only after a second look. And if it is composed of small touches of successive abstractions, it does not fit into what is commonly called the abstract style. It is not abstract or decorative, or dry. Quite the contrary, it has a soul, a spirit, it lives, it communicates, is imposes itself and it fascinates. xxx A Belgian national, living in Brussels, Marian Sava is of Romanian origins, just as the fabulous Brancusi, the pioneer and founder of modern sculpture. Without doubt, it is not a coincidence nor an accident the fact that there is a spiritual filiation between the two sculptors. Like his predecessor, Marian Sava draws also the sap of his creation from the same sources: the Romanian locale with its valleys and green mountains, with fertile meadows and crystal clear rivers; its rich traditions and customs; its colorful folklore, wisdom and good sense of the Romanian peasant; its melodious songs and unique in their genre called “doina”, where nostalgia and joy, memories and hope tremble in unison. Nevertheless, the Brancusi spirit is very discreet. It just passes over the work of Marian Sava as a light breath, like a breeze, the touch of wise caress, of fatherly encouragement, but without removing his personality or originality, nor the novelty of his aesthetic values. Dead more than forty years ago, Brancusi left an accomplished work, containing everything that he wanted to say. At 47, Marian Sava has said only part of what he has in his heart, his art is in full creative flight, his work in full swing, his imagination still young and flamboyant. He has before him a long time to think and discover what he has achieve. If Constantin Brancusi marked with a large stone the birth of modern Sculpture and demarcated with a powerful feature the separation from the one before him, if his work belongs to “history” (Ionel Jianau), then Marian Sava, who is hardly in the middle of his career, already shows us promising work leading to a prestigious future. And also to a precursor destiny. Lionel Scanteye Writer an d art critic, Writers Society of France International Society of Art Critics World Organization Of Periodical Press, American-Romanian Academy of Arts and Science Paris, France, February 1998