Émile René MÉNARD (Paris, 1862 - 1930) Idyllic landscape with shepherds and their flock Oil on card Signed 'R Menard' lower left No frame 38 x 50 cm Provenance: Anonymous sale; Mamaroneck, Shapiro Auctions, 21 October 2023, no. 252 The hammer price is exclusive of VAT. VAT at the reduced rate of 5.5% applies to the hammer price. This VAT is recoverable for French professionals. It is refundable for a buyer from outside the EU on presentation of proof of export from the EU or for a professional buyer providing proof of an intra-Community VAT number and a document proving delivery in the Member State. The hammer price will be VAT excluded. 5.5% VAT will be added 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. Émile René MÉNARD (Paris, 1862 - 1930) 38 x 50 cm