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[electronic resource]

Préservation et mise en valeur des monuments historiques privés : la fiscalité de l'impôt sur le revenu

Armelle Verjat - Personal Name;

Le régime fiscal de l'impôt sur le revenu applicable aux monuments historiques a vocation à compenser le coût et les astreintes liés à leur préservation, et encourage l'ouverture au public. A l'heure où se pose la question de son maintien, son intérêt patrimonial est ici rappelé. Ses difficultés et paradoxes sont mis en exergue, et des pistes sont proposées pour qu'il garantisse la pérennité des monuments historiques détenus, pour près de la moitié d'entre eux, par des acteurs privés.


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: .,
Collation
1 online resource (422 pages)
Language
English
ISBN/ISSN
9782296475243
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Subject(s)
Electronic books
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Statement of Responsibility
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