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Page 2020 of 2088  |  Lot 2016  |  Auction February 2017
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in the auction of February 2017

2016 BTW LOT

2003 Beaune 'Clos Saint Landry'

1er Cru | Bouchard

Appellation :
1er Cru
Size:
Bottle
Amount:
12
Packaging:
Owc
Extra info:
blanc
Estimate:

€ 190 - € 300

Result:

€ 180

Incl. commission

€ 221

 
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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