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.
Mrs Arthur Byne, Madrid, 1911.
Leonard Thomas, attaché of the United States Embassy in Madrid, 1911.
with James St. L. O’Toole, New York, 1946, from whom purchased by the following,
Dr. F. Altmann, New York, 1946, and by inheritance to his widow,
Wilhelmina Altmann, by whom bequeathed to the following,
Anonymous sale; Christie’s, New York, 25 May 1999, lot 145 ($320,000).
A. Morassi, Guardi. I dipinti, Venice, 1984, I, p. 431, no. 649.