No VAT will be charged on the hammer price, but VAT payable at 19.6% (5.5% for books) will be added to the buyer’s premium which is invoiced on a VAT inclusive basis
P. Dieterle, Paris.
E. Piceni, De Nittis. L'uomo e l'opera, Busto Arsizio, 1979, I, pl. 22, no. 76.