{"id":9604,"date":"2005-06-01T00:00:00","date_gmt":"2005-05-31T22:00:00","guid":{"rendered":"https:\/\/www.salvador-dali.org\/fundacio-dali\/noticia\/lluis-penuelas-publica-una-analisi-fiscal-i-interdisciplinaria-sobre-el-valor-de-mercat-de-les-obres-d-art\/"},"modified":"2025-06-26T10:47:31","modified_gmt":"2025-06-26T08:47:31","slug":"lluis-penuelas-publie-une-analyse-fiscale-et-interdisciplinaire-sur-la-valeur-marchande-des-oeuvres-d-art","status":"publish","type":"noticia","link":"https:\/\/www.salvador-dali.org\/fr\/fondation-dali\/nouvelle\/lluis-penuelas-publie-une-analyse-fiscale-et-interdisciplinaire-sur-la-valeur-marchande-des-oeuvres-d-art\/","title":{"rendered":"Llu\u00eds Pe\u00f1uelas publie une analyse fiscale et interdisciplinaire sur la valeur marchande des \u0153uvres d\u2019art."},"content":{"rendered":"

\u00c9dit\u00e9 par Marcial Pons sous le titre Valor de mercado y obras de arte<\/em> (Valeur marchande et \u0153uvres d\u2019art), cet ouvrage se propose de circonscrire tr\u00e8s pr\u00e9cis\u00e9ment le concept juridique de valeur marchande des biens meubles, d\u2019\u00e9tablir la marche \u00e0 suivre en Espagne pour \u00e9valuer celle des \u0153uvres d\u2019art avec rigueur et objectivit\u00e9, et de fixer les termes de telles \u00e9valuations aussi bien dans le cadre de proc\u00e9dures fiscales et administratives que judiciaires. Il s\u2019adresse essentiellement aux professionnels du monde de l\u2019art et de l\u2019\u00e9conomie sp\u00e9cialis\u00e9s dans l\u2019estimation des \u0153uvres d\u2019art ou impliqu\u00e9s dans le fonctionnement de leur march\u00e9. Ceci se traduit par une r\u00e9daction \u00e9loign\u00e9e du langage financier et fiscal, ainsi que par l\u2019inclusion, sous forme de notes \u00e0 la fin de chaque chapitre, de la doctrine juridico-scientifique et administrative, de la jurisprudence et des normes positives qui, par leurs \u00e9nonc\u00e9s et propositions, seraient susceptibles d\u2019en g\u00eaner la compr\u00e9hension.<\/p>\n

Llu\u00eds Pe\u00f1uelas i Reixach est professeur universitaire titulaire de Droit financier et fiscal. Depuis quatorze ans, il concilie l\u2019enseignement et la recherche avec ses fonctions de secr\u00e9taire g\u00e9n\u00e9ral de la Fondation Gala-Salvador Dal\u00ed. Aussi n\u2019est-il pas \u00e9tonnant que ses derniers livres traitent de questions fiscales particuli\u00e8res au droit de l\u2019art et de la culture : El pago de impuestos mediante obras de arte y bienes culturales<\/em> (Le paiement des imp\u00f4ts moyennant des \u0153uvres d\u2019art et des biens culturels), paru en 2001, Manual jur\u00eddico de los museos<\/em> (Manuel juridique des mus\u00e9es), paru en 1998. Parmi ses autres livres, citons : La docencia y el aprendizaje del Derecho en Espa\u00f1a. Una perspectiva de Derecho comparado<\/em> (L\u2019enseignement et l\u2019apprentissage du droit en Espagne. Une perspective de droit compar\u00e9), et Poder financiero y federalismo en los Estados Unidos<\/em> (Pouvoir financier et f\u00e9d\u00e9ralisme aux \u00c9tats Unis).<\/p>\n","protected":false},"excerpt":{"rendered":"

\u00c9dit\u00e9 par Marcial Pons sous le titre Valor de mercado y obras de arte (Valeur marchande et \u0153uvres d\u2019art), cet ouvrage se propose de circonscrire tr\u00e8s pr\u00e9cis\u00e9ment le concept juridique de valeur marchande des biens meubles, d\u2019\u00e9tablir la marche \u00e0 suivre en Espagne pour \u00e9valuer celle des \u0153uvres d\u2019art avec rigueur et objectivit\u00e9, et de […]<\/p>\n","protected":false},"featured_media":3891,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":""},"categoria-actualitat":[111,113],"class_list":["post-9604","noticia","type-noticia","status-publish","format-standard","has-post-thumbnail","hentry","categoria-actualitat-fondation-gala-salvador-dali","categoria-actualitat-publications-fr"],"acf":[],"yoast_head":"\nLlu\u00eds Pe\u00f1uelas publie une analyse fiscale et interdisciplinaire sur la valeur marchande des \u0153uvres d\u2019art. - 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