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.
Galerie Durand-Ruel, Paris (nos. 14105 & 4641).
Galerie des Granges, Geneva.
Paris, Galerie Durand-Ruel, La mer, May 1898, no. 34.
Paris, Galerie Durand-Ruel, Henry Moret, March 1973, no. 11.