Artist's Resale Right ("Droit de Suite"). Artist's Resale Right Regulations 2006 apply to this lot, the buyer agrees to pay us an amount equal to the resale royalty provided for in those Regulations, and we undertake to the buyer to pay such amount to the artist's collection agent.
" * " : Lots which have been imported to Italy (from outside the EU) on a temporary importation license.
25% of the hammer €20.000,00
21,67% of the excess of the hammer price above €20.000,00 and up and including €800.000,00
15,42% on the excess of the hammer price above €800.000,00
20% VAT on the premium, not applicable to Buyers resident outside the EU. However this VAT is not applicable if the lot has a Customs certificate of permanent importation.
10% VAT (20% for Jewels and Watches) on the hammer price (as deposit for customs charges ) VAT on the hammer price is refundable only in cases of certified re-exportation outside the EU within 3 months of the sale date, on condition that the relevant certifying documentation as provided for by the Italian law, is delivered to Christie''s within four months of date of sale.
The Buyer will also be liable to pay interest on charges on the import tax from the date of importation as well as all expenses relating to the conversion of the temporary importation license into permanent one.
Sperone Westwater, New York
ivi acquisito dall'attuale proprietario
A. Jimenez, Paralelos: Arte Brasileira da Segunda Metade do Seculo XX Em Contexto, Caracas 2002, p. 83