No VAT will be charged on the hammer price, but VAT at 17.5% will be added to the buyer's premium, which is invoiced on a VAT inclusive basis.
Gustave Tempelaere, Paris.
Acquired circa 1900 and thence by descent to the present owner.
R. Schmit, Eugène Boudin 1824-1898, Catalogue raisonné de l'oeuvre peint, vol. III, Paris, 1973, no. 3212 (illustrated p. 234).