No VAT will be charged on the hammer price, but VAT at 17.5% will be added to the buyer's premium which is invoiced on a VAT inclusive basis
Rüttgers Collection, Munich, sale Helbing Munich, 25th 26th October 1927, lot 73, fig. 5
Museo Castello del Buonconsiglio, Trento, inv. M.N. n. 509.
Alfred Ziffer, 1991, p. 72, no. 35 (where this example is dated as circa 1765).