VAT rate of 5% is payable on hammer price and at 15% on the buyer's premium
See H. Hyvönen. Russian Porcelain Collection of Vera Saarela, Espoo, 1982, p. 127, illustrated p. 126.
N. B. von Wolf. The Imperial Porcelain Factory, St Petersburg, 1906, p. 85.
B. N. Emme. Russian Artistic Porcelain, Moscow, 1950, pp. 30-31.