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.
Please note the correct title for this painting is Voiliers dans le port de St-Tropez, and that it was painted circa 1914.
Please also note the following additional provenance:
Galerie Poyet, Paris.
Galerie Bernheim-Jeune, Paris (no. 24.488), by whom acquired from the above on 25 November 1925.
Escoffier, Paris, by whom acquired from the above on 13 January 1926.
Galerie Kaganovich, Paris (by 1936).
Acquired from the above circa 1936 by the grandfather of the present owner.