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Page 5 of 14  |  Lot 1905  |  Auction October 2016
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in the auction of October 2016

1905 BTW LOT

1860 Marsala Superiore Riserva

Italy | M. de Bartoli

Appellation :
Italy
Size:
0,50 Ltr
Amount:
1
Level:
vts
Extra info:
ssl

1914 Vino Stravecchio 'Lilibaeum Antiquum'

Italy | Enogemma

Appellation :
Italy
Size:
Bottle
Amount:
1
Level:
vts
Extra info:
sdl, slightly damaged wax capsule

Riserva 30 years solera 'Vecchio Samperi'

Italy | M. de Bartoli

Appellation :
Italy
Size:
0,50 Ltr
Amount:
2
Extra info:
ssl, slightly cracked wax capsule, Bottle 0781/1480
Estimate:

€ 260 - € 400

Result:

€ 400

Incl. commission

€ 492

 
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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