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Lot 473: Jean-Claude FOURNIER (né en 1943). Spirou et Fantasio - Tora Torapa Encre de Chine sur papier pour la planche de fin de l'album.

Est: €4,000 EUR - €6,000 EURSold:
Tessier & Sarrou et AssociesParis, FranceDecember 12, 2020

Item Overview

Description

Jean-Claude FOURNIER (né en 1943).
Spirou et Fantasio - Tora Torapa Encre de Chine sur papier pour la planche de fin de l'album. 27,5x36,8 cm. Dupuis, 1973.

Payment & Shipping

Payment

Accepted forms of payment: MasterCard, Visa, Wire Transfer

Shipping

1. Bulk items purchased at auction, and not collected from the saleroom by 10 am the day after the sale, will be stored in Basement Level 3 at the Hôtel Drouot.The bidding slip (bordereau), indicating proof of payment, must be presented when property is collected. Storage costs are due at the current rate.
Storage fees will be applicable as follow :
Administrative fees / lot VAT incl.: 5 €
Storage and insurance fees / lot VAT incl.:1€ / day, the first 4 working days1€/ 5€/ 10€/ 20€/day, from the 5th working day, regarding the nature of the lot* Storage fees are capped at 50€ Vat incl. / withdrawal.
A 50% reduction on storage fees is applied for foreign clients and province trader, on substantiating document.
Storage fees are offered for lots shipped by Drouot TRANSPORT !Shipping invoice accepted up to 10 days after the sale

Drouot Magasinage : 6bis, rue Rossini - 75009 Paris.
From Monday to Saturday, 9am-10am and 1pm-6pm.
Tél : +33 (0)1 48 00 20 18 or 56 - mail : magasinage@drouot.com
Drouot Transport : 9, rue Drouot - 75009 Paris.
From Monday to Friday, 9am-1pm and 2pm-6,5pm.
Tél : +33 (0)1 48 00 22 49 - mail : transport@drouot-geodis.com
Lots shall be released upon production of the paid invoice and/ or the lot's label.
Any lot that has not been collected within a year after its arrival at Drouot storage facility will be considered abandoned, and its property rights will be transferred to Drouot as a guarantee to cover storage fees.

*Are considered: Very small: jewellery, works on paper without frame, lots with a volume up to 0,10m3 and which weigh under 10kgSmall: paintings smaller than 1,5 x 1,5m, lots with a volume under 0,10m3 and which weigh between 10kg and 20kg, lots with a volume between 0,10m3 and 0,50m3 and which weigh under 20kg
Medium: lots with a volume under 0,50m3 and which weigh between 20kg and 50kg, lots with a volume between 0,50m3 and 2m3 and which weigh under 50kg, paintings larger than 1,5 x 1,5 mLarge: lots with a volume above 2m3, lots which weigh above 50kg, groups of lots2. No item purchased will be transported to MIRABAUD MERCIER's offices and no item will be sent by mail by MIRABAUD MERCIER. If the buyer has no carrier, any request forshipping by mail will have to be made directly, upon presentation of the invoice paid to DROUOT TRANSPORT (transport@drouot-geodis.com, tel + 33 1 48 00 22 49) who will be in charge of the shipping, the wrapping and the following of such shipping.

Payment for the transport must be made directly to the carrier. Storage fees are offered for lots shipped by Drouot TRANSPORT if the Shipping invoice accepted up to 10 days after the sale. TESSIER & SARROU ET ASSOCIÉS will not be liable for any misact of DROUOT TRANSPORT.

3. Insurance. At the fall of the hammer the title of property shall be transferred to the purchaser, who assumes immediate responsibility for insurance. Uncollected property will be stored at the costs, risks and perils of the purchaser.
TESSIER & SARROU ET ASSOCIÉS declines liability for lots placed in storage. The clauses of these general conditions of purchase are independent from each other. Should a clause whatsoever be found null and void, the others shall remain valid and applicable. These Conditions of purchase are governed by French law exclusively. Any dispute relating to their existence, their validity and their binding effect on any bidder or buyer shall be submitted to the exclusive jurisdiction of the Courts of France.
The French language version of the Sales Conditions prevails on the English version.
? The lot is in accordance with regulation CE 338-97 of 1996/09/12, section 2-W and prior to 1947/06/01. For any export from EU, the buyer will have to get an export CITES.

Auction Details

ALBUMS & ORIGINAUX DE BANDE DESSINÉE

by
Tessier & Sarrou et Associes
December 12, 2020, 11:00 AM CET

8, rue Saint-Marc, Paris, 75002, FR

Terms

Buyer's Premium

30.0%

Bidding Increments

From:To:Increment:
€0€99€10
€100€199€20
€200€219€20
€220€279€30
€280€319€20
€320€379€30
€380€419€20
€420€479€30
€480€499€20
€500€999€50
€1,000€1,999€100
€2,000€2,199€200
€2,200€2,799€300
€2,800€3,199€200
€3,200€3,799€300
€3,800€4,199€200
€4,200€4,799€300
€4,800€4,999€200
€5,000€9,999€200
€10,000€19,999€500
€20,000+€1,000

Terms and Conditions

Tessier & Sarrou et Associés is a company of voluntary auction sales regulated by the law of July 10th 2000. In such capacity it acts as the agent of the seller who contracts with the buyer.
The relationships between TESSIER & SARROU ET ASSOCIÉS and the buyer are subject to the present Sale Conditions which can be modified by saleroom notices or oral indications given at the time of the sale, which will be recorded in the official sale record.
Purchased lots will have to be paid immediately after the sale. Any buyer bidding online through INVALUABLE or any other platform hereby agrees that he/she is fully aware of the possible changes the auctionner may have orally announced during the sale and consigned in the 'Proces Verbal'; such buyer cannot oppose having turned off the sound of the computer or not heard such modification.

The sale will be conducted in Euros. Purchasers will pay in addition to the hammer price, a buyer's premium of 27 % T.T.C. (22,50 % H.T. + T.V.A. 20 %) + 3% Invaluable Fee.


GOODS FOR AUCTIONS / GUARANTEES
The auctioneer is bound by the indications in the catalogue, modified only by announcements made at the time of the sale noted in the legal records thereof.
The order of the catalog can be modified. An exhibition prior to the sale permits buyers to establish the conditions of the lots offered for sale and no claims will be accepted after the hammer has fallen.
Some differences may appear between the original work and its illustration, there will be no claims in such matter.
The measurements are given only as an indication. The statements about any restoration, mishape or harm arisen concerning the lot are only made to facilitate the inspection thereof by the prospective buyer and remain subject to his/her own or to his/her expert's appreciation. The absence of statements relating to a restoration, mishap or harm, whether made in the catalogue, condition reports, on labels or orally, does not imply that the item is exempt from any current, past or repaired defect.
The indication of any defect whatsoever does not imply the absence of any other defects, being specified that basic restorations and relining do not decrease the value of the good since they are considered as conservatory measures.
Dimensions are given for guidance only.
The state of the frames is not guaranteed. Any changes to the conditions of sale or to the descriptions in the catalogue shall be announced verbally during the sale, and appended to the official sale record (procès-verbal). An estimate in euros of the likely sale price is mentioned in the catalogue, or on a separate sheet, for each lot.
This is provided for indication only.
The hammer price may of course be above or below this estimate. Pursuant to legal rules, TESSIER & SARROU ET ASSOCIÉS is liable for 5 years, starting from the date of the auction sale.


BIDS
The highest and final bidder is deemed to be the purchaser, and must provide his/her name and address.
Payment must be made immediately after the sale.
No lot will be transferred to the purchaser before it has been paid for in full. In the event of payment by cheque or bank transfer, property may be withheld until payment has been cleared.
Any storage costs that may result are to be paid by the purchaser. In case of dispute after the word « adjugé » has been pronounced, i.e. if two or more bidders simultaneously make the same bid, either vocally or by sign, and claim title to the lot after the word « adjugé » has been pronounced, the said lot can be immediately reoffered for sale by the auctioneer, and all those present may take part in the bidding.


ABSENTEE BIDS
Bidders unable to attend the sale must complete the absentee bid form in this catalogue that needs to be received by TESSIER & SARROU ET ASSOCIÉS at least one day before the sale together with bank references and a copy of the passport.
TESSIER & SARROU ET ASSOCIÉS will act on behalf of the bidder, in accordance with the instructions contained in the absentee bid form, and try to purchase the lot(s) at the lowest possible price, in no circumstances exceeding the maximum amount stipulated by the bidder.
TESSIER & SARROU ET ASSOCIÉS will act in the bidder's best interest and any information concerning the latter will remain confidential. Telephone bidding are services provided for clients.
TESSIER & SARROU ET ASSOCIÉS declines responsibility for any errors, omissions, technical problem that may occur or if the call has not been answered.
Should two written bids be identical, the first one received takes precedence. Any telephone bid implies a bid offer at the lower estimation of the item.


PREEMPTION OF THE PURCHASED LOTS
The State in entitled to use a right of pre-emption on works of art, pursuant to the rules of law in force.
The use of this right comes immediately after the after the word «adjugé» has been pronounced, the representative of the French state expressing then the intention of the State to substitute for the last bidder, provided he/she confirms the pre-emption decision within fifteen days. If such confirmation has not been made, the bidder will have to pay his/her item bought without delay.
TESSIER & SARROU ET ASSOCIÉS will not bear any liability/responsibility for the conditions of the pre-emption by the French State.


PAYMENT
The sale shall be conducted in euros. Any payments must be effected in euros. Payment is due immediately after the sale. The payment is made once money has been deposited to TESSIER & SARROU ET ASSOCIÉS account.Payments can be made in the following ways:
By credit card in the saleroom (VISA or MASTERCARD) or on line
http://www.tessier-sarrou.com/paiement/
By certified cheque or crossed cheque in euros, upon presentation of a valid passport. In case of payment by non certified cheque, the collection of purchase may be postponed until the money has been received on TESSIER & SARROU ET ASSOCIÉS account.
By bank transfer in euros.
Any buyer who wants to execute payment by bank transfer issued from a foreign bank account must pay additional fee of € 20.
In cash (Decret June 24, 2015) : up to € 1000 (inc. premium) for French citizens or professionals. up to € 15 000 (inc. premium) for foreign citizens upon presentation of valid passport and evidence of residence abroad.


IMPORTATION / EXPORTATION
The items marked with * fall under the scope of the temporary importation rules.
Additional fees of 5,5% will apply, unless the buyer exports the goods outside the EU.
Such buyers shall inform TESSIER & SARROU ET ASSOCIÉS on the day of the sale.
They will be entitled, under specific conditions, to deduct the VAT due on the auctioneer's fees.
European buyers who pay VAT can have the VAT deducted on the auctioneers' fees upon meetings of the legal requirements.
TESSIER & SARROU ET ASSOCIÉS remains at the disposal of any buyer should the buyer needs information on this matter.


DEFAULT PAYMENT
Should the buyer fail to pay the amount due, and after notice to pay has been given by TESSIER & SARROU ET ASSOCIÉS to the buyer without success, the buyer will be be charged additional fees of 10% of the hammer price, with a minimum of € 250, together with late payment interest.
TESSIER & SARROU ET ASSOCIÉS also reserves the right to set off any amount.
Such disposition does not exclude compensatory damages and the enforcement of the "procédure de folle enchère" as hereafter described. Should the buyer fail to pay the amount due, and after notice to pay has been given by TESSIER & SARROU ET ASSOCIÉS to the buyer without success, at the seller's request, the lot is re-offered for sale, under the French procedure known as "procédure de folle enchère". If the seller does not make this request within 2 month from the date of the sale, the sale will be automatically cancelled, without prejudice to any damages owed by the defaulting buyer. In addition to the additional fees above mentionned, the defaulting buyer will be liable for the payment of the difference between the initial hammer price and the price of sale after "procédure de folle enchère" if it is inferior as well as the costs generated by the new auction. The information requested on the absentee bid form are mandatory to have your order proceeded. You can ask for and modify any data relating to you or your can refuse for legitimate purpose in writing to us with a copy of your ID.TESSIER & SARROU ET ASSOCIÉS has registered to the Central Register of Bad Buyers to which any payment issue may be declared. To access to such data, to modify these or to oppose to any proceeding of the data, please contact SYMEV 15 rue Fressinet 75016 Paris, France.

STORAGE - COLLECTION OF PURCHASES - SHIPPING

1. Bulk items purchased at auction, and not collected from the saleroom by 10 am the day after the sale, will be stored in Basement Level 3 at the Hôtel Drouot.The bidding slip (bordereau), indicating proof of payment, must be presented when property is collected. Storage costs are due at the current rate.
Storage fees will be applicable as follow :
Administrative fees / lot VAT incl.: 5 €
Storage and insurance fees / lot VAT incl.:1€ / day, the first 4 working days1€/ 5€/ 10€/ 20€/day, from the 5th working day, regarding the nature of the lot* Storage fees are capped at 50€ Vat incl. / withdrawal.
A 50% reduction on storage fees is applied for foreign clients and province trader, on substantiating document.
Storage fees are offered for lots shipped by Drouot TRANSPORT !Shipping invoice accepted up to 10 days after the sale

Drouot Magasinage : 6bis, rue Rossini - 75009 Paris.
From Monday to Saturday, 9am-10am and 1pm-6pm.
Tél : +33 (0)1 48 00 20 18 or 56 - mail : magasinage@drouot.com
Drouot Transport : 9, rue Drouot - 75009 Paris.
From Monday to Friday, 9am-1pm and 2pm-6,5pm.
Tél : +33 (0)1 48 00 22 49 - mail : transport@drouot-geodis.com
Lots shall be released upon production of the paid invoice and/ or the lot's label.
Any lot that has not been collected within a year after its arrival at Drouot storage facility will be considered abandoned, and its property rights will be transferred to Drouot as a guarantee to cover storage fees.

*Are considered: Very small: jewellery, works on paper without frame, lots with a volume up to 0,10m3 and which weigh under 10kgSmall: paintings smaller than 1,5 x 1,5m, lots with a volume under 0,10m3 and which weigh between 10kg and 20kg, lots with a volume between 0,10m3 and 0,50m3 and which weigh under 20kg
Medium: lots with a volume under 0,50m3 and which weigh between 20kg and 50kg, lots with a volume between 0,50m3 and 2m3 and which weigh under 50kg, paintings larger than 1,5 x 1,5 mLarge: lots with a volume above 2m3, lots which weigh above 50kg, groups of lots2. No item purchased will be transported to MIRABAUD MERCIER's offices and no item will be sent by mail by MIRABAUD MERCIER. If the buyer has no carrier, any request forshipping by mail will have to be made directly, upon presentation of the invoice paid to DROUOT TRANSPORT (transport@drouot-geodis.com, tel + 33 1 48 00 22 49) who will be in charge of the shipping, the wrapping and the following of such shipping.

Payment for the transport must be made directly to the carrier. Storage fees are offered for lots shipped by Drouot TRANSPORT if the Shipping invoice accepted up to 10 days after the sale. TESSIER & SARROU ET ASSOCIÉS will not be liable for any misact of DROUOT TRANSPORT.

3. Insurance. At the fall of the hammer the title of property shall be transferred to the purchaser, who assumes immediate responsibility for insurance. Uncollected property will be stored at the costs, risks and perils of the purchaser.
TESSIER & SARROU ET ASSOCIÉS declines liability for lots placed in storage. The clauses of these general conditions of purchase are independent from each other. Should a clause whatsoever be found null and void, the others shall remain valid and applicable. These Conditions of purchase are governed by French law exclusively. Any dispute relating to their existence, their validity and their binding effect on any bidder or buyer shall be submitted to the exclusive jurisdiction of the Courts of France.
The French language version of the Sales Conditions prevails on the English version.
? The lot is in accordance with regulation CE 338-97 of 1996/09/12, section 2-W and prior to 1947/06/01. For any export from EU, the buyer will have to get an export CITES.

Contract

Tessier & Sarrou et Associés is a company of voluntary auction sales regulated by the law of July 10th 2000. In such capacity it acts as the agent of the seller who contracts with the buyer.
The relationships between TESSIER & SARROU ET ASSOCIÉS and the buyer are subject to the present Sale Conditions which can be modified by saleroom notices or oral indications given at the time of the sale, which will be recorded in the official sale record.
Purchased lots will have to be paid immediately after the sale. Any buyer bidding online through INVALUABLE or any other platform hereby agrees that he/she is fully aware of the possible changes the auctionner may have orally announced during the sale and consigned in the 'Proces Verbal'; such buyer cannot oppose having turned off the sound of the computer or not heard such modification.

The sale will be conducted in Euros. Purchasers will pay in addition to the hammer price, a buyer's premium of 27 % T.T.C. (22,50 % H.T. + T.V.A. 20 %) + 3% Invaluable Fee.


The highest and final bidder is deemed to be the purchaser, and must provide his/her name and address.
Payment must be made immediately after the sale.
No lot will be transferred to the purchaser before it has been paid for in full. In the event of payment by cheque or bank transfer, property may be withheld until payment has been cleared.
Any storage costs that may result are to be paid by the purchaser. In case of dispute after the word « adjugé » has been pronounced, i.e. if two or more bidders simultaneously make the same bid, either vocally or by sign, and claim title to the lot after the word « adjugé » has been pronounced, the said lot can be immediately reoffered for sale by the auctioneer, and all those present may take part in the bidding.

Payment

The sale shall be conducted in euros. Any payments must be effected in euros. Payment is due immediately after the sale. The payment is made once money has been deposited to TESSIER & SARROU ET ASSOCIÉS account.Payments can be made in the following ways:
By credit card in the saleroom (VISA or MASTERCARD) or on line
http://www.tessier-sarrou.com/paiement/
By certified cheque or crossed cheque in euros, upon presentation of a valid passport. In case of payment by non certified cheque, the collection of purchase may be postponed until the money has been received on TESSIER & SARROU ET ASSOCIÉS account.
By bank transfer in euros.
Any buyer who wants to execute payment by bank transfer issued from a foreign bank account must pay additional fee of € 20.
In cash (Decret June 24, 2015) : up to € 1000 (inc. premium) for French citizens or professionals. up to € 15 000 (inc. premium) for foreign citizens upon presentation of valid passport and evidence of residence abroad.

Should the buyer fail to pay the amount due, and after notice to pay has been given by TESSIER & SARROU ET ASSOCIÉS to the buyer without success, the buyer will be be charged additional fees of 10% of the hammer price, with a minimum of € 250, together with late payment interest.
TESSIER & SARROU ET ASSOCIÉS also reserves the right to set off any amount.
Such disposition does not exclude compensatory damages and the enforcement of the "procédure de folle enchère" as hereafter described. Should the buyer fail to pay the amount due, and after notice to pay has been given by TESSIER & SARROU ET ASSOCIÉS to the buyer without success, at the seller's request, the lot is re-offered for sale, under the French procedure known as "procédure de folle enchère". If the seller does not make this request within 2 month from the date of the sale, the sale will be automatically cancelled, without prejudice to any damages owed by the defaulting buyer. In addition to the additional fees above mentionned, the defaulting buyer will be liable for the payment of the difference between the initial hammer price and the price of sale after "procédure de folle enchère" if it is inferior as well as the costs generated by the new auction. The information requested on the absentee bid form are mandatory to have your order proceeded. You can ask for and modify any data relating to you or your can refuse for legitimate purpose in writing to us with a copy of your ID.TESSIER & SARROU ET ASSOCIÉS has registered to the Central Register of Bad Buyers to which any payment issue may be declared. To access to such data, to modify these or to oppose to any proceeding of the data, please contact SYMEV 15 rue Fressinet 75016 Paris, France.

Shipping Terms

1. Bulk items purchased at auction, and not collected from the saleroom by 10 am the day after the sale, will be stored in Basement Level 3 at the Hôtel Drouot.The bidding slip (bordereau), indicating proof of payment, must be presented when property is collected. Storage costs are due at the current rate.
Storage fees will be applicable as follow :
Administrative fees / lot VAT incl.: 5 €
Storage and insurance fees / lot VAT incl.:1€ / day, the first 4 working days1€/ 5€/ 10€/ 20€/day, from the 5th working day, regarding the nature of the lot* Storage fees are capped at 50€ Vat incl. / withdrawal.
A 50% reduction on storage fees is applied for foreign clients and province trader, on substantiating document.
Storage fees are offered for lots shipped by Drouot TRANSPORT !Shipping invoice accepted up to 10 days after the sale

Drouot Magasinage : 6bis, rue Rossini - 75009 Paris.
From Monday to Saturday, 9am-10am and 1pm-6pm.
Tél : +33 (0)1 48 00 20 18 or 56 - mail : magasinage@drouot.com
Drouot Transport : 9, rue Drouot - 75009 Paris.
From Monday to Friday, 9am-1pm and 2pm-6,5pm.
Tél : +33 (0)1 48 00 22 49 - mail : transport@drouot-geodis.com
Lots shall be released upon production of the paid invoice and/ or the lot's label.
Any lot that has not been collected within a year after its arrival at Drouot storage facility will be considered abandoned, and its property rights will be transferred to Drouot as a guarantee to cover storage fees.

*Are considered: Very small: jewellery, works on paper without frame, lots with a volume up to 0,10m3 and which weigh under 10kgSmall: paintings smaller than 1,5 x 1,5m, lots with a volume under 0,10m3 and which weigh between 10kg and 20kg, lots with a volume between 0,10m3 and 0,50m3 and which weigh under 20kg
Medium: lots with a volume under 0,50m3 and which weigh between 20kg and 50kg, lots with a volume between 0,50m3 and 2m3 and which weigh under 50kg, paintings larger than 1,5 x 1,5 mLarge: lots with a volume above 2m3, lots which weigh above 50kg, groups of lots2. No item purchased will be transported to MIRABAUD MERCIER's offices and no item will be sent by mail by MIRABAUD MERCIER. If the buyer has no carrier, any request forshipping by mail will have to be made directly, upon presentation of the invoice paid to DROUOT TRANSPORT (transport@drouot-geodis.com, tel + 33 1 48 00 22 49) who will be in charge of the shipping, the wrapping and the following of such shipping.

Payment for the transport must be made directly to the carrier. Storage fees are offered for lots shipped by Drouot TRANSPORT if the Shipping invoice accepted up to 10 days after the sale. TESSIER & SARROU ET ASSOCIÉS will not be liable for any misact of DROUOT TRANSPORT.

3. Insurance. At the fall of the hammer the title of property shall be transferred to the purchaser, who assumes immediate responsibility for insurance. Uncollected property will be stored at the costs, risks and perils of the purchaser.
TESSIER & SARROU ET ASSOCIÉS declines liability for lots placed in storage. The clauses of these general conditions of purchase are independent from each other. Should a clause whatsoever be found null and void, the others shall remain valid and applicable. These Conditions of purchase are governed by French law exclusively. Any dispute relating to their existence, their validity and their binding effect on any bidder or buyer shall be submitted to the exclusive jurisdiction of the Courts of France.
The French language version of the Sales Conditions prevails on the English version.
? The lot is in accordance with regulation CE 338-97 of 1996/09/12, section 2-W and prior to 1947/06/01. For any export from EU, the buyer will have to get an export CITES.

Buyer Premium

The sale will be conducted in Euros. Purchasers will pay in addition to the hammer price, a buyer's premium of 27 % T.T.C. (22,50 % H.T. + T.V.A. 20 %) + 3% Invaluable Fee.

GOODS FOR AUCTIONS / GUARANTEES

The auctioneer is bound by the indications in the catalogue, modified only by announcements made at the time of the sale noted in the legal records thereof.
The order of the catalog can be modified. An exhibition prior to the sale permits buyers to establish the conditions of the lots offered for sale and no claims will be accepted after the hammer has fallen.
Some differences may appear between the original work and its illustration, there will be no claims in such matter.
The measurements are given only as an indication. The statements about any restoration, mishape or harm arisen concerning the lot are only made to facilitate the inspection thereof by the prospective buyer and remain subject to his/her own or to his/her expert's appreciation. The absence of statements relating to a restoration, mishap or harm, whether made in the catalogue, condition reports, on labels or orally, does not imply that the item is exempt from any current, past or repaired defect.
The indication of any defect whatsoever does not imply the absence of any other defects, being specified that basic restorations and relining do not decrease the value of the good since they are considered as conservatory measures.
Dimensions are given for guidance only.
The state of the frames is not guaranteed. Any changes to the conditions of sale or to the descriptions in the catalogue shall be announced verbally during the sale, and appended to the official sale record (procès-verbal). An estimate in euros of the likely sale price is mentioned in the catalogue, or on a separate sheet, for each lot.
This is provided for indication only.
The hammer price may of course be above or below this estimate. Pursuant to legal rules, TESSIER & SARROU ET ASSOCIÉS is liable for 5 years, starting from the date of the auction sale.

IMPORTATION / EXPORTATION

The items marked with * fall under the scope of the temporary importation rules.
Additional fees of 5,5% will apply, unless the buyer exports the goods outside the EU.
Such buyers shall inform TESSIER & SARROU ET ASSOCIÉS on the day of the sale.
They will be entitled, under specific conditions, to deduct the VAT due on the auctioneer's fees.
European buyers who pay VAT can have the VAT deducted on the auctioneers' fees upon meetings of the legal requirements.
TESSIER & SARROU ET ASSOCIÉS remains at the disposal of any buyer should the buyer needs information on this matter.