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Page 11 of 9979  |  Lot 11  |  Auction December 2014
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in the auction of December 2014

11 BTW LOT

2006 Bourgogne Hautes Cotes de Nuits 'les Millottes'

1er Cru | Daniel Rion

Appellation :
1er Cru
Size:
Bottle(s)
Amount:
1
Extra info:
blanc, smoke black label

2008 Santenay 'Beauregard'

1er Cru | Chateau de la Cree

Appellation :
1er Cru
Size:
Bottle(s)
Amount:
9
Extra info:
blanc, smoke black labels, sl

2012 Chablis

Bourgogne | Race

Appellation :
Bourgogne
Size:
Bottle(s)
Amount:
8
Extra info:
smoke black labels, sl
Estimate:

€ 110 - € 210

Result:

€ 110

Incl. commission

€ 135

 
VAT must be paid on a lot subject to VAT on the hammer price and separately on the buyer's commission. The VAT is a percentage that differs per Member State in the EU. In Belgium it is 21%.
 

Shipments within the EU are subject to tax.

  • Business buyers can reclaim the payment of VAT in Belgium and for shipments to destinations outside Belgium there is a deferral (reverse charge) of payment.
  • Private buyers pay the VAT of the destination country.

Lots subject to VAT are completely free of VAT for shipments outside the EU / to a bonded warehouse, if Sylvie's receives the legitimate proof of export.

Example

If the buyer's commission ex VAT is 19% over the hammer price, and the VAT would be 21%,  the calculation is as follows:

At a hammer price of €100.00, you pay 100*1.21 + (19%*100)*1.21 buyer's commission. Together that makes  €121.00 + €22.99 = €143.99

 

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