In addition to the hammer price, the successful bidder must pay the following charges and taxes per lot:
• 30% including VAT
• 5.5% additional charges in respect of temporary import duty, for lots whose numbers are preceded by an asterisk. In certain cases, these charges may be refunded to the buyer.
• For all direct bids and confidential purchase orders placed via the www.interencheres.com platform, the fees payable by successful bidders are increased by 3 per cent excluding VAT (i.e. 3.6 per cent including VAT).
• Payment must be made in cash for the full price, including fees and taxes. As the sale is subject to the margin scheme (Article 297-A of the French General Tax Code), the sales receipt issued to the successful bidder will not show any recoverable VAT. Payment must be made immediately after the sale:
• in cash (euros) up to €1,000 including fees and taxes for French nationals and persons acting on behalf of a company, or up to €15,000 including fees and taxes for foreign nationals (upon presentation of proof of address, tax assessment notice, etc.; in addition to a passport).
• by bank cheque (in euros) made payable to LIBERT, with the mandatory presentation of a valid identity document. Foreign cheques are not accepted. Where a cheque is submitted, payment will only be deemed to have been made once the cheque has been cashed. LIBERT reserves the right to deliver the prize only after the cheque has been cashed.
• by credit card (except American Express).
• via ‘3D Secure’ payment on the website www.libert-associes.com
• by bank transfer in euros or via SWIFT to the following details:
BNP PARIBAS - Paris Centre Affaires et Conseil
(03120) 8-10 Avenue Ledru Rollin – 75012 PARIS
IBAN: FR76 3000 4008 2800 0106 8295 776
BIC: BNPAFRPPPCP
• LIBERT shall only be obliged to pay the seller once it has itself been paid by the successful bidder.
See original version (French)
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