These lots have been imported from outside the EU for sale using a Temporary Import regime. Import VAT is payable (at 5%) on the Hammer price. VAT is also payable (at 20%) on the buyer’s Premium on a VAT inclusive basis. When a buyer of such a lot has registered an EU address but wishes to export the lot or complete the import into another EU country, he must advise Christie's immediately after the auction.
We are very grateful to Mme Ariane James-Sarazin, the author of the forthcoming catalogue raisonné on Hyacinthe Rigaud (due for publication in November 2014) and Stéphan Perreau, author of a catalogue raisonné of the Works of Rigaud (published in 2013), who have both independently suggested that the sitter in the present portrait is the Conseiller d’Etat Joseph Jean-Baptiste Fleuriau d’Armenonville (1661-1728). She believes the drawing to have been executed in around 1708 and will include it in her catalogue raisonné.
Please note, we have provided the catalogue image of this work for inclusion in the catalogue raisonee for Hyacinthe Rigaud to be published in November 2014.
Please follow the below link to view Mr. Perreau's article.