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.
Döbritz, Frankfurt/Main, 26 November 1977, lot 168.
L. R. Schidlof, The Miniature in Europe, Graz, 1964, II, p. 960, III, illustrated pl. 230, fig. 449.