The hammer price of this lot is sold VAT included. This means VAT(at the current rate of 20%) is included in the hammer price. This VAT is recoverable for the French and European professional and the buyer from outside the European Union. It is refundable for a buyer outside the EU on presentation of proof of export outside the EU or for a professional purchaser providing proof of an intra-Community VAT number and a document proving delivery in the Member State.