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.
D. A. Rovinskii, Podrobnyi slovar' russkikh graverov 16-19 v., St Petersburg, vol. 1, 1895, p. 82.
L. V. Iezuitova, Ia. R. Levkovich, Pushkin v Sankt-Peterburge, Lenizdat, 1991, illustrated.