Page 154 - Sotheby's Asian Art PARIS, December 10, 2019

adjudicataire à l’issue des enchères, il facturés comme s’il n’y avait pas de Provenance In certain circumstances, refunded if they provide Sotheby’s with
percevra une compensation calculée symbole de TVA (cf. régime de la marge Sotheby’s may include the history of evidence that the property has been
en fonction du prix d’adjudication. S’il – biens non marqués par un symbole). ownership of a work of art in the catalogue shipped from France to another country
est déclaré adjudicataire à l’issue des Cependant, si les lots sont exportés en if such information contributes to outside the EU within two months of
enchères, il sera tenu de payer l’intégralité dehors de l’UE, ou s’ils sont l’objet d’une scholarship or is otherwise well known the date of sale (in the form of a copy
du prix, y compris la Commission Acheteur livraison intracommunautaire à destination and assists in distinguishing the work of of the export documentation stamped
et les autres frais, et ne recevra aucune d’un professionnel identifié dans un autre art. However, the identity of the seller or by customs officers, where Sotheby’s
indemnité ou autre avantage financier. Etat membre de l’Union Européenne, previous owners may not be disclosed appears in Box 44 in accordance with the
Si un ordre irrévocable est passé après Sotheby’s refacturera les clients selon le for a variety of reasons. For example, arrangements laid down by the notice of
la date d’impression du catalogue, une régime général de TVA (cf. Biens mis en such information may be excluded to July 24th, 2017 of the French Customs
annonce sera faite au début de la vente vente par des professionnels de l’Union accommodate a seller’s request for Authorities).
ou avant la vente du lot indiquant que Européenne †) comme demandé par le confidentiality or because the identity of Any property which is on temporary
celui-ci a fait l’objet d’un ordre irrévocable. vendeur. prior owners is unknown given the age of admission in France and bought by a non
Si l’enchérisseur irrévocable dispense Les lots vendus aux acheteurs ayant une the work of art. EU resident will be subjected to clearance
des conseils en rapport avec le lot à une adresse en dehors de l’Union Européenne VAT RULES inward (payment of the VAT, duties and
personne, Sotheby’s exige qu’il divulgue seront considérés comme devant être taxes) upon release of the property.
ses intérêts financiers sur le lot. Si un exportés hors UE. De même, les lots Property with no VAT symbol (Margin However, if written confirmation is
agent vous conseille ou enchérit pour votre vendus aux professionnels identifiés Scheme) Where there is no VAT symbol, provided to Sotheby’s that the temporarily
compte sur un lot faisant l’objet d’un ordre dans un autre Etat membre de l’Union Sotheby’s is able to use the Margin imported property will be re-exported,
d’achat irrévocable, vous devez exiger que Européenne seront considérés comme Scheme and VAT will not normally be and the French customs documentation
l’agent divulgue s’il a ou non des intérêts devant être l’objet d’une livraison charged on the hammer price. Sotheby’s has been duly signed and returned to
financiers sur le lot. must bear VAT on the buyer’s premium
intracommunautaire. Les clients seront Sotheby’s within 60 days after the sale,
◉ Présence de matériaux restreignant facturés selon le régime général de and hence will charge an amount in lieu of the duties and taxes can be reimbursed
l’importation ou l’exportation TVA (cf. Biens mis en vente par des VAT (currently at a rate of 20% or 5.5% to the buyer. After the 60-day period, no
for books) on this premium. This amount
professionnels de l’Union Européenne †). reimbursement will be possible.
Les lots marqués de ce symbole ont Bien que le prix marteau soit sujet à la TVA, will form part of the buyer’s premium
été identifiés comme contenant des celle-ci sera annulée ou remboursée sur on our invoice and will not be separately 1. BEFORE THE AUCTION
matériaux organiques pouvant impliquer preuve d’exportation (cf. Remboursement identified. Catalogue Subscriptions If you would
des restrictions quant à l’importation de la TVA pour les non-résidents de l’Union Property with † symbol (property sold like to take out a catalogue subscription,
ou à l’exportation. Cette information est Européenne et Remboursement de la by European Union professionals) Where please ring +33 (0)1 53 05 53 05;
mise à la disposition des acheteurs pour TVA pour les professionnels de l’Union there is the † symbol next to the property +44 (0)20 7293 5000 or +1 212 894 7000
leur convenance, mais l’absence de ce Européenne). Cependant, les acheteurs number or the estimate, the property is or send an email to: cataloguesales@
symbole ne garantit pas qu’il n’y ait pas qui n’ont pas l’intention d’exporter leurs sold outside the margin scheme by EU sothebys.com .
de restriction quant à l’importation ou à lots en dehors de l’UE devront en aviser professionals. VAT will be charged to the
l’exportation d’un lot. Bidding in advance of the live auction If
la comptabilité client le jour de la vente. buyer (currently at a rate of 20% or 5.5%
Veuillez-vous référer au paragraphe Ainsi, leurs lots seront refacturés de telle for books) on both the hammer price and you are unable to attend the live auction
in person, and wish to place bids, or
« Espèces en voie d’extinction » dans manière que la TVA n’apparaisse pas sur buyer’s premium subject to a possible
la partie « Informations importantes le prix marteau (cf. Régime de la marge – refund of such VAT if the property is simply wish to bid in advance of the
live auction, you may do so on www.
destinées aux acheteurs ». Comme indiqué biens non marqués par un symbole). exported outside the EU or if it is shipped
dans ce paragraphe, Sotheby’s n’est pas to a company base in another EU country sothebys.com or via the Sotheby’s App
or via any other online platform through
en mesure d’assister les acheteurs dans le INFORMATION TO BUYERS (see also paragraph below).
transport des lots marqués de ce symbole VAT refund for property with † symbol which bidding is made available (each
an “Online Platform” and together, the
vers les Etats-Unis. L’impossibilité All property is being offered subject to
d’exporter ou d’importer un lot marqué French Law, to the Conditions of Sale for European Union professionals VAT “Online Platforms”). In order to do so, you
registered professionals buyers from other
must register an account with Sotheby’s
de ce symbole ne justifie pas un retard de printed in this catalogue and to the
paiement du montant dû ou l’annulation Conditions for Online Bidding in respect of EU countries may have the VAT on the and provide requested information. Once
you have done so, navigate to the item of
hammer price and on the buyer’s premium
de la vente. bidding via the internet, which are available refunded if they provide Sotheby’s property on which you want to bid, and
⊕ Biens assujettis au droit de suite on Sotheby’s website (the “Conditions for with their VAT registration number and click the “Place Bid” button. You may
Online Bidding”). evidence that the property has been bid at or above the starting bid displayed
L’acquisition d’un lot marqué de ce removed from France to another country on the relevant Online Platform. Please
symbole (⊕) est soumise au paiement du The following are intended to give you
droit de suite, dont le montant représente useful information on how to participate within the EU within a month of the date note that Sotheby’s reserves the right to
of sale.
lower the starting bid prior to the start of
un pourcentage du prix d’adjudication in an auction (including guidance on how
calculé comme suit : to bid during the online pre-bidding period Property with ǂ or Ω symbols (temporary the live auction. You may also input your
prior to the live auction). Our staff will be admission) These items with the ǂ or Ω maximum bid which, upon confirmation,
Tranche du prix d’adjudication (en €) happy to assist you. Please refer to the symbols next to the property number or will be executed automatically up to this
Taux du droit de suite Sales Enquiries and Information section of the estimate have been imported from predefined maximum value, in response
this catalogue. It is important that you read outside the EU to be sold at auction under to other bids, including bids placed by
De 0 à 50.000 € 4% the following information carefully. temporary admission. VAT at a rate of Sotheby’s up to the amount of the Reserve
De 50.000,01 à 200.000 € 3% 5.5% (ǂ) or of 20 % (Ω) will be applied to (if applicable). The current leading bid
De 200.000,01 à 350.000 € 1% Prospective bidders should also consult the hammer price and VAT currently at will be visible to all bidders; the value
De 350.000,01 à 500.000 € 0.5% www.sothebys.com for the most up to a rate of 20 %. (5.5 % for books) will be and status of your maximum bid will be
Au-delà de 500.000 € 0.25% date cataloguing of the property in this visible only to you. If the status of your
catalogue. applied to the buyer’s premium. These bid changes, you will receive an email
Le montant du droit de suite dû représente taxes will be charged to the buyer who notification and a push notification (if
la somme des montants calculés selon les Please note that French auction houses may be able to claim a refund of these
tranches indiquées ci-dessus, et ne pourra are subject to rules of professional additional expenses and of this VAT if the you have bid via the Sotheby’s App and
enabled the push notification facility) prior
excéder 12.500 euros pour chaque bien conduct. These rules are specified in a property is exported outside the EU or if it
à chaque vente de celui-ci. Le montant code approved by a ministerial order is shipped to a company located in another to the start of the live auction. You may
raise your maximum bid at any time in
maximum du droit de suite de 12.500 of 21 February 2012. This document is EU country (refund of VAT only on the
euros s’applique pour les biens adjugés à 2 available (in French) on the website of the buyer’s premium in that case) (cf. see also advance of the live auction. Once the live
auction begins, the auctioneer will open
millions d’euros et au-delà. regulatory body www.conseildesventes.fr . paragraph below)
bidding at the current leading bid. The
α TVA A commissioner at the Conseil des ventes VAT refund for non-European Union system will automatically continue to bid
volontaires de meubles aux enchères buyers Non-European Union (EU) buyers on your behalf up to your predetermined
Les lots vendus aux acheteurs qui ont publiques (regulatory body) can be may have the amount in lieu of VAT (for maximum bid, or you may continue to
une adresse dans l’UE seront considérés contacted in writing for any issue and will
comme devant rester dans l’Union assist, if necessary, in finding an amicable property sold under the margin scheme) bid via an Online Platform during the live
and any applicable VAT on the hammer
auction at the next increment. Upon the
Européenne. Les clients acheteurs seront solution. price and on the buyer’s premium closing of each lot in the live auction, you
152 SOTHEBY’S ARTS D’ASIE