VAT rate of 5% is payable on hammer price and at 20% on the buyer's premium.
Probably, Ilya Repin (1844-1930).
Acquired by the present owner in Paris circa 2000.
Probably, I. A. Brodsky, Isaak Izrailevich Brodskii. Statii, pisma, dokumenty [Articles, letters, documents], Moscow, 1956, listed p. 176.