VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
Anonymous sale; Christie's, 21 April 1989, lot 43.
Anonymous sale; Christie's, London, 20 October 1995, lot 77, where acquired by the present owner.
H.-U. Beck, Jan van Goyen, VI, Kunsten van Jan van Goyen, Doornspijk, 1991, p. 88, no. 188a.