VAT rate of 5% is payable on hammer price and at 17.5% on the buyer's premium.
Dr. Albert W. Blum (1882-1952), Switzerland and New Jersey (L. 79b), another stamp of the same collector verso (not in Lugt). (B. 1-40) M. F. Oppenheim (1888-1949), Kassel and Amsterdam (L. 1999a). (B. 40)