Special notice
Artist's Resale Right ("Droit de Suite"). Artist's Resale Right Regulations 2006 apply to this lot, the buyer agrees to pay us an amount equal to the resale royalty provided for in those Regulations, and we undertake to the buyer to pay such amount to the artist's collection agent.
(*) means: lots under temporary importation consigned to us by a Seller, from outside the EU the total amount payable by the Buyer for each
lot includes:
• the hammer price;
• 24,59% of hammer price up to €30.000,00;
• 21,31% of excess of hammer price above €30.000,00 & up to & including €1.200.000,00.
• 15,16% on excess of hammer price above €1.200.000,00
• 22% VAT on auction commission, except
(i) to persons who are from outside the EU or
(ii) to goods that have the customs importation destination;
• 10% VAT on hammer price (as deposit for customs’ VAT charges). VAT on hammer price is refundable only in cases of certified re-exportation outside the EU within three months of the date of sale, on condition that the
relevant certifying documentation, as provided for by the Italian law, is delivered to Christie’s within four months of the date of sale;
• any interest on unpaid VAT payments from the day of importation; &
• any other costs, including those relating to the customs procedure to convert the temporary importation into permanent importation
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