No VAT will be charged on the hammer price, but VAT at 15% will be added to the buyer's premium which is invoiced on a VAT inclusive basis.
Please note the following additional provenance and literature:
Gabriel François Joseph, Chevalier de Verhulst; (+) sale, de Neck, Brussels, 16 August 1779, lot 120 (1,155 florins).
M. le comte Leboeuf; sale, Lebrun, Paris, 8 April 1783, lot 104, (3,000 francs).
M. Lapeyrière; sale, Lacoste, Paris, 14 April 1825, lot 464 (11,600 francs).
R. Fiennes Hibbert, Chalfont House, Buckinghamshire and by descent to Lt. Col. J.F. Hibbert.
J. Smith, A Catalogue Raisonné etc., VI, London, 1835, p. 172, no. 2.