French school from the end of the 18th century Portrait of a man seated in an interior Oil on paper mounted on panel (Tears) Unframed 27 x 19 cm The auction price includes VAT. VAT at the reduced rate of 5.5% is included in the auction price. This VAT is recoverable for French professionals. It is refundable for buyers from outside the EU on presentation of proof of export from the EU or for a professional buyer with an intra-Community VAT number and a document proving delivery in the Member State. Late 18th century French school 27 x 19 cm The hammer price is VAT included. 5.5% VAT is included to the hammer price. Upon request, this VAT can be refunded to the purchaser on presentation of written proof of exportation outside the EU or to the EU purchaser who will submit his intracommunity VAT number and a proof of shipment of his purchase to his EU country home address.