No VAT will be charged on the hammer price, but VAT at 15% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Anonymous sale, Christie's, New York, 22 October 1997, lot 74.
THE PROPERTY OF A GENTLEMAN
O. Sugrobova-Roth and E. Lingenauber, Alexei Harlamoff, Catalogue raisonné, listed p. 106, no. 14, pl. 4.