Sale commission:
14.28
% incl. taxes for judicial sales
Internet fees: 1.5% excluding VAT of the hammer price for judicial sales,
1.5% excluding VAT for voluntary sales or €60 excluding VAT per vehicle.
No additional fees will be applied on charity auction lots.
Adjudication:
As the Live auction report is not binding, the winning bids are confirmed after the sale by the auctioneer.
Payment terms: PAYMENT IN CASH upon the announcement of the winning bid – Payment by credit card, bank transfer or cash only for invoices totalling less than €1,000 and upon presentation of proof of identity – NO CHEQUES – No discount for early payment. A fixed-rate charge for recovery costs in the event of late payment: €40, payable without the need for a reminder.
VAT REFUND: VAT may be refunded to buyers who are not residents of the European Union upon submission to the SVV of the customs export document (copy no. 3), stamped by customs, within two months of the sale. The export document must state ‘AUXERRE ENCHERES – Maître Frédéric LEFRANC’ as the consignor and the buyer as the consignee of the goods.
No VAT-exclusive invoice will be issued without official proof of export; an intra-Community VAT number alone is not sufficient.
VAT REFUND
Buyers not resident in the European Union may claim a VAT refund by sending the export customs document (copy 3) to SVV, duly stamped by the customs authorities, within two months of the sale. The export declaration must state the auction house AUXERRE ENCHERES – Maître Frédéric LEFRANC as the consignor and the buyer as the consignee of the goods.
No tax-exclusive sales document will be issued without official proof of export, as the intra-Community VAT number does not constitute sufficient proof.
See original version (French)
Terms of sale:
Download the auctioneer's conditions of sale
Legal notice for judicial sales:
Maître LEFRANC Frédéric
Declaration date or accreditation number: 2002-371
Intra-Community VAT: FR23423012574