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M o M s oG K unstnE r AFGIFt v At A n D C opy-DAn I n F orMAt I on stAnDArD AuKtIonsoMKostnInGEr 30% - BruGt MoMs 1. januar 1995 trådte nye love i kraft i EU vedrørende moms ved handel på auktion med brugte varer, kunstgenstande, samler objekter og antikviteter, der nu kan handles til brugt moms. Efter de nye regler er det kun auktionsomkostninger, der skal tillægges moms, og ikke som tidligere varens fulde pris. I auk tionsomkostninger er indregnet ikke fradragsberettiget moms. FuLD MoMs * anvendes for visse varer som ikke kan handles i brugt moms. disse er mærket med en stjerne *. Købere skal betale 24% i auk tionsomkostninger, hvortil lægges 25% moms af hammerslaget og auktionsomkostningerne. rEDuCErEDE AuKtIonsoMKostnInGEr 24% betales af købere der opfylder følgende betingelser: 1. danske momsregistrerede købere kan vælge at betale 24% i auktionsomkostninger + 25% moms af hele (fuldmoms). Moms beløbet kan køber modregne, og betaler derved 24% i auktionsomkostninger. 2. Momsregistrerede købere i andre EUlande kan, ved at anvende deres EUmomsnr., undgå den danske moms og derved betale 24% i auktionsomkostninger. 3. Alle købere med bopæl i et land uden for EU, der op fylder de danske toldmyndigheders krav i forbindelse med eksport, betaler derved 24% i auktionsomkostninger (se købskonditioner, §4, Afgiftsfritagelse). KunstnErAFGIFt tIL Copy-DAn cd Ifølge gældende dansk lovgivning om ophavsret, skal der opkræves 5% i kunstnerafgift af hammerslagsprisen med tillæg af auktionsomkostninger på 24% excl. afgift på værker af alle nyere danske og de fleste udenlandske kunstnere. disse værker er mærket cd for copydan ud for katalognummeret. For nærmere information henvises til købskonditionerne. BRUUN RASMUSSEN BREdgAdE AUcTION 822 BuyEr’s stAnDArD prEMIuM 30% AuCtIonEErs’ MArGIn sCHEME As of 1 January 1995 new Ec regulations came into effect regarding the sale of secondhand goods, works of art, collector’s items and antiques; these items may now be traded under the Auctioneers’ Margin Scheme. Under the Auctioneers’ Margin Scheme the premium only is subject to VAT, i.e. the hammer price is exempted from VAT. The buyer’s premium of 25% will thus henceforth include nonrefundable VAT. FuLL vAt * will be charged on goods that cannot be traded under the Auc tioneers’ Margin Scheme. These lots are marked with an asterix *. The buyer pays the auction premium of 24% plus 25% VAT on the hammer price as well as the buyer’s premium. BuyEr’s rEDuCED prEMIuM 24% is paid by buyers fulfilling the following terms/conditions: 1. danish VAT registered buyers may choose to pay the 24% buyer’s premium + 25% VAT on the total amount (Full VAT). The buyer may have the total VAT refunded and thus pays 24% in buyer’s premium only. 2. VAT registered buyers in other EU countries may avoid danish VAT by using their VAT registration number and thereby pay a buyer’s premium of 24% only. 3. Residents of countries outside the EU meeting the danish customs authorities’ requirements regarding the export of goods pay the buyer’s premium of 24% only (see conditions of Purchase §3, Exemption from VAT). ArtIsts’ royALtIEs pAyABLE to Copy-DAn cd Pursuant to current danish legislation on copyright an artists’ royalty of 5% of the total price exclusive of VAT (i.e. hammer price plus buyer’s premium 24%) shall be collected on works of modern art by all danish and most foreign artists. These works are marked cd for copydan next to the lot number. For further information please refer to the conditions of Purchase. 303
Take part in a traditional auction – from home ... If you are unable to attend a traditional auction at Bredgade you can now do so from home. Bruun Rasmussen continues to give you the opportunity to follow salesroom events and place bids without being there in person. You can sense the atmosphere and follow events LIVE! All you need is a computer and an Internet connection. This service is brought to you by Bruun Rasmussen in association with the auction portal ‘Artfact Live!’, which is a world leader within live bidding. Around 150 of the world’s largest auction houses are to be found on ‘Artfact Live!’ And with more than 150,000 upcoming lots for sale, it is also the world’s largest art portal. To use this service you will have to register at ‘Artfact Live!’, which establish the connection between your computer and the auction salesroom in Bredgade. You can follow events and place your bids free of charge on the portal. If you are successful purchasing an item an additional Artfact fee of 3% + VAT will be charged on top of the hammer price. The fee covers the expenses, which enables Bruun Rasmussen to provide the ‘Artfact Live!’ service. Read more about live bidding at bruunrasmussen.dk or artfact.com. For technical assistance, please visit the guide ”Learn how to bid” at artfact.com or email support@artfact.com. Bredgade 33 2100 copenhagen K Tel +45 8818 1111 bruunrasmussen.dk 304 BRUUN RASMUSSEN BREdgAdE AUcTION 822
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fine art + antiques international a
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specialists in fine art and antique
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fine art + antiques tirsdag 27. sep
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Efterårsauktion i Bredgade Hos Bru
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Dette efterår er det et halvt årh
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danish and foreign paintings tuesda
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BRUUN RASMUSSEN BREDgADE AUCTION 82
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8 a nna a ncher b. Skagen 1859, d.
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17 MichaeL ancher b. Bornholm 1849,
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21 MichaeL ancher b. Bornholm 1849,
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28 CD o tto e duard PiPPe L b. Lodz
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37 BRUUN RASMUSSEN BREDgADE AUCTION
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40 WiL heLM MarS trand b. Copenhage
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50 d aniS h goL den age P ainter, c
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58 L. a . r ing b. Ring 1854, d. Ro
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67 h anS dahL b. Hardanger 1849, d.
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71 a nton MeLBye b. Copenhagen 1818
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73 v iggo f auerhoL dt b. Copenhage
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79 JacoB PeterS en b. Flensburg 177
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83 JenS t hieLSen Locher b. Flensbo
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88 PetruS c orneL i S WeytS b. Antw
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90 Max MichaeL b. Hamburg 1823, d.
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93 t heodor PhiL i PSen b. Copenhag
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107 f erdinand WaL d M ü LLer, S t
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115 Bertha WegM ann b. Switzerland
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127 KriS tian z ahrtM ann b. Rønne
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132 eMi L MüLLer german painter, a
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136 h erM ann Kern b. Liptóujvár
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143 Painter unK noW n , 18th centur
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154 155 154 d utch P ainter, 17th c
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180 JoS ef LavoS b. Vienna 1807, d.
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191 JoaK i M S K ovgaard b. Copenha
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200 PauL iPSen b. Hallig Oland 1746
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204 S. h . g riM german painter, 18
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furniture bronzes and clocks wednes
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211 An English grey and gilt corbei
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213 danish Louis XVI mahogany burea
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218 Pierre-Philippe Thomire (1751-1
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222 A george III ebonised bracket c
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227 Francois girardon (1628-1715),
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231 A large Napoleon III patinated
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234 A north german Rococo giltwood
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240 A Norwegian Rococo partly red p
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BRUUN RASMUSSEN BREdgAdE AUcTION 82
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247 A set of eight late gustavian w
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254 A French late Empire walnut, br
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258 A set of seven gustavian white
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265 A fine danish late Empire secre
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271 BRUUN RASMUSSEN BREdgAdE AUcTIO
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276 A Russian Louis XVI gilt bronze
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detail BRUUN RASMUSSEN BREdgAdE AUc
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287 A small danish white painted ti
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292 A pair of Rococo mahogany and g
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296 BRUUN RASMUSSEN BREdgAdE AUcTIO
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303 A pair of Louis XVI Altona waln
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312 311 313 A Victorian ebonised an
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315 A danish giltwood and white pai
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327 328 A small Baroque stone top,
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331 A French gilt bronze Empire man
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336 A pair of oval gustavian giltwo
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341 A gustavian giltwood mirror, de
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347 A german Rococo parquetry walnu
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350 A pair of late gustavian faux p
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oriental works of art ceramics silv
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356 356 Republic porcelain bowl, de
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362 Chinese miniature ivory table s
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368 368 Japanese six folded screen,
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373 373 Seated Ming style bronze gu
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376 * "Flora danica" a pair of porc
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380 * "Flora danica" porcelain ture
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386 387 * "Flora danica Fungi" nine
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392 393 * "Flora danica" porcelain
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397 Schleswig nautilus faience jug,
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399 A large danish silver pineapple
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403 Austria-Hungary silver tea serv
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414 Sarköy kelim, Turkey. All over
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422 Isfahan, Persia. Medallion desi
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436 437 Perepedil, caucasus. classi
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439 Isfahan, Persia. Medallion desi
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ESTIMATES MARkEd wITh REd ARE SOld
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