Purchases Catalogue mailing Artist’s Resale Right Shipment/Export licence We will be happy to send you our latest In accordance with § 26 of the German Upon receipt of a written shipment notifi- catalogue which you may order by Copyright Law / UrhG VAN HAM is legally cation, shipment will be made to the best telephone +49 221 925862-0 or via our obligated to pay droit de suite (artist’s conditions possible and will be insured home page (www.van-ham.com) and resale right) on all original works of art upon request. For shipment to a NON- pay by credit card. You may also order a as well as original photographic works, EU-country in case of invoices of more catalogue subscription. whose authors have not been deceased at than € 1,000 export documents have to least 70 years before the end of the legal be presented at costumes which we will Preview year of purchase. The buyer is currently prepare for your for a fee of € 25. All items to be auctioned may be inspect- required to contribute 1,5 % of the ham- ed at our premises during our preview. mer price for this purpose. Auction results Our experts will be available for any ques- Auction results are transferred in real time tions you might have. Payment to the online catalogue. No responsibi- Purchases must be paid in cash, by lity is taken for the correctness of the Commission/telephone bids cheque or EC card during the auction results. List of results and unsold items Please note that written or faxed bids resp. two weeks after invoicing at the la- will be mailed upon request. Starting the or bids via our online catalogue must test. Invoices made during or immediately first workday after the auction, you may be received at least 24 hours before the after the auction are subject to review and enquire about the results and find them auction commences. Otherwise we will may be corrected. at www.van-ham.com (telephone: not be able to warrant consideration. The In case of remittance or payment in other +49 221 925862-0). stated maximum bid will only be exploited currencies, exchange losses and bank until the reserve has been achieved or a expenses go to the account of the pur- After sale bidder at the auction resp. other written chaser. In case of payment delay, interest Starting the first day after the auction, the quotations are outbid. On lots with esti- to the amount of 1% per started month unsold objects may be inspected at our mates exceeding € 250 you are also able may be added to the invoice total. premises and may be purchased at the to bid by telephone. estimate plus premium. Pick-up Offer for sale and auctioning Paid objects may be picked up during The objects listed in the catalogue will the auction. In case of pick-up at a later One Euro is equivalent to 1,29 US $ be offered for sale approximately 20% date, we kindly request notification in concerning the estimates. below the estimated price i.e. usually order to avoid waiting times. Objects not below the reserve. Auctioning will pro- picked up three weeks after invoicing at gress in max. 10 %-steps; the auctioneer the latest may be stored at the purchaser’s You will find at the end of the reserves the right to deviations. expenses. catalogue: Conditions of sale Buyers premium Export List of Consignors For objects sold under the margin scheme Exports to third (i.e. non-EU) countries List of Objects sold with VAT a buyers premium of 25% on the first will be exempt from VAT, and so will be € 100,000 and 22% on all monies in ex- exports made by companies from other cess thereof including VAT will be added EU member states if they state their VAT on the bid award. Lots which are listed identification number. Persons who have in the appendix to be sold with VAT are bought an item at auction and export it calculated in line with standard taxation, as personal luggage to any third country i.e. statutory turnover tax is levied on the will be refunded the VAT as soon as the bid price plus 21% premium on the first form certifying the exportation and the € 100,000 and 18% on all monies in exporter’s identity has been returned excess thereof. VAT currently amounts to to the auctioneer. Our staff will be glad 19% (Objet d’arts, furniture, jewellery, to advise you on the export formalities. carpets, silkscreens, offsets, photographs, Export to countries outside the European etc.) i.e. 7% (paintings, drawings, prints, Community is subject to the restrictions of sculptures, etc.). Dealers who are entitled the European Agreement for the Protec- to prior-tax deduction generally have the tion of Cultural Heritage from 1993 and option of regular taxation. We kindly the Unesco conventions from 1970. request these dealers to inform us before invoicing. Stand: 1.10.2012 7
Katalog 316 Schmuck & Uhren
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