Dodatkowy opis przybliża zawiłości podatkowew przypadku kupownia pracy w EU spoza jej granic.
Lot 324. OPALKA, ROMAN 1931 Hocquincourt/ France. OPALKA1965 /1 – infinite detail 4045225-4047928. 1965. India ink on paper. 33 x 24 cm. Signed, dated and titled verso: OPALKA 1965/1 – infinite (signe) DETAIL-4045225-4047928. Framed.
Items like this lot, which are marked by a ’*’ have been imported from outside the EU to be sold at auction under Temporary Admission. When VAN HAM releases such property to the buyer, he/she will become the importer and must pay VAN HAM’s import VAT of currently 7 % to VAN HAM. These lots will be invoiced under the margin scheme. By the recharging of the import sales tax the buyer’s premium increases to 35% for the first € 250,000 and to 32% for the exceeding amount. The import sales tax as such is not separately identified. Upon request immediately after the auction the invoice for these objects can be made out with regular taxation. The value added tax can then entitle to deduct pre-tax or be refunded with an export certificate for a third country.
Estimate 40,000 – 60,000 €. Van Ham, 11/26/14