Conyac で依頼された翻訳結果を公開

For objects sold under the margin scheme a buyers premium of 25 % on the first € 100,000 and 22 % on all monies in excess thereof including VAT will be added on the bid award. Lots which are listed in the appendix to be sold with VAT are calculated in line with standard taxation, i.e. statutory turnover tax is levied on the bid price plus 21 % premium on the first € 100,000 and 18 % on all monies in excess thereof. VAT currently amounts to 19 % (Objet d’arts, furniture, jewellery, offsets, photographs, etc.) i.e. 7 % (paintings, drawings, prints, etc.). Dealers who are entitled to prior-tax deduction generally have the option of regular taxation. We kindly request these dealers to inform us before invoicing.