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Page 448 of 2107  |  Lot 452  |  Auction March 2019
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in the auction of March 2019

452 BTW LOT

2013 Chassagne Montrachet 'le Consis du Champs'

Bourgogne | Hubert Lamy

Appellation :
Bourgogne
Size:
Bottle
Amount:
3
Extra info:
1 ssl

2013 Puligny Montrachet 'les Tremblots VV'

Bourgogne | Hubert Lamy

Appellation :
Bourgogne
Size:
Bottle
Amount:
6
Extra info:
4 ssl
Estimate:

€ 260 - € 340

Result:

€ 270

Incl. commission

€ 332

 
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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