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Financement du patrimoine architectural: Politiques et pratiques (2010)

Cultural heritage
Format : Paper Papier PDF
978-92-871-6815-3
Type of document :
Book
Format :
Paper
Language :
French
Size :
16 x 24 cm
Number of pages :
216
Robert Pickard
25.00 € / 50.00 $US
Tax excluded
Quels sont les systèmes susceptibles de rassembler les fonds nécessaires à la conservation, à la restauration, à la réhabilitation et à la gestion intégrée du patrimoine architectural dans des zones de revitalisation ? Cette publication apporte des informations circonstanciées sur les différents mécanismes et sources de financement, et les systèmes de gestion utilisés en Europe et en Amérique du Nord, afin de favoriser l'émergence de pratiques efficaces.L'analyse est illustrée par des exemples portant sur les trois principaux types de mesures financières : les subventions, les prêts et les incitations fiscales, ainsi que sur les moyens d'encourager le mécénat de particuliers ou d'entreprises, D'autres méthodes de collecte de fonds sont également passées en revue, notamment les donations de servitude, les fonds de dotation, les loteries, les concessions, les recettes d'exploitation, le transfert des droits de construire et le développement autorisé, ainsi que les aides fournies par des organisations internationales comme le World Monuments Fund, la Banque mondiale, la Banque de développement du Conseil de l'Europe et l'Union européenne. Enfin, ce guide examine le rôle d'organismes à but non lucratif et d'autres organisations oeuvrant en faveur du patrimoine architectural, tels que les fonds de roulement, les trusts à vocation caritative, les fondations du patrimoine et les sociétés à responsabilité limitée.

Remerciements

1. La problématique du financement du patrimoine architectural
1.1. Introduction
1.2. Le patrimoine: un financement problématique
1.3. Programmes, stratégies et mesures publiques incitatives pour la préservation et la mise en valeur du patrimoine historique architectural
1.4. Sensibilisation
1.5. Préconisations du Conseil de l'Europe en matière de financement et de fiscalité
1.6. Les diverses formes d'action et d'aide financière

2. Les méthodes alternatives de collecte de fonds
2.1. Introduction
2.2. Trusts à but caritatif
2.3. Fondations du patrimoine
2.4. Sociétés à responsabilité limitée
2.5. Fonds de roulement
2.6. Donations de servitudes, fonds de dotation et avantages fiscaux
2.7. Emissions d'obligations par des organismes publics
2.8. Loteries
2.9. Concessions
2.10. Utilisation des recettes d'exploitation commerciale
2.11. Transfert des droits de construire
2.12. Développement autorisé
2.13. Organisations internationales et paneuropéennes

3. Les aides publiques
3.1. Introduction
3.2. Programmes d'aides
3.3. Administration et critères d'évaluation des programmes d'aide
3.4. Exemples de programmes d'aide mis en place dans différents pays

4. Prêts et facilités de crédit
4.1. Introduction
4.2. Danemark
4.3. Pays-Bas
4.4. Royaume-Uni
4.5. Etats-Unis

5. Les mesures fiscales en faveur de la conservation du patrimoine
5.1. Introduction
5.2. Typologie des incitations fiscales
5.3. Réduction de l'assiette de l'impôt sur le revenu
5.4. Régime du crédit d'impôt
5.5. Incitations fiscales liées aux impôts fonciers
5.6. Incitations fiscales propres à la taxe sur la valeur ajoutée (TVA) ou aux taxes sur les ventes de biens ou de services
5.7. Aides fiscales au parrainage et au don
5.8. Avantages fiscaux liés aux droits de mutation et de succession, et aux plus-values

6. Les stratégies intégrées de financement du patrimoine: encadrement administratif et gestion
6.1. Introduction
6.2. Partenariats et structures de gestion
6.3. Exemples de structures de gestion et de partenariats

7. Vue d'ensemble

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