VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
Johann van der Marck, Burgomaster of Leiden; (+) sale, De Winter, Amsterdam, 23 August 1773, lot 299, sold with a pendant (Hofstede de Groot, op. cit, no. 146) (50 florins to Yver, presumably Jan Yver, the well known auctioneer and dealer).
Jacques Clemens, Canon of St. Bavo, Ghent; (+) sale, Ghent, 21 June 1779, lot 260.
Van Saceghem, Ghent; his sale, Le Roy, Brussels, 2 June 1851, lot 78 (185 francs to Léord).
Jean Baptiste Foucart; (+) sale, Valenciennes, Gostieau, 12 October 1898, lot 142.
Anonymous sale; Sotheby's, London, 14 December 2000, lot 157 (sold £28,100).
C. Hofstede de Groot, A Catalogue Raisonné..., V, London, 1913, p. 468, no. 169.