dicembre 2019

Buy In order to harmonize tax procedures between EU countries, with effect from January 1, 2001 have been introduced in Italy new rules with the extension to the Auction Houses of the margin scheme. Article 45 of Law 342 of November 21, 2000 provides for the application of this scheme to sales concluded running contracts commission defined: -subject private; -subject taxable who subject the operation to the margin scheme; -subject who could not deduct the tax in accordance with articles 19, 19 and 19-bis-bis2 of Presidential Decree 633/72 (which have sold well in the exemption under art. 10.27 - d); -subject benefiting from the exemption arrangements provided for small businesses in the State of affiliation. By virtue of special legislation, in the cases mentioned above any tax VAT is payable by the Auction House. Provenance In some circumstances it may print in the catalog the history of ownership of a work, if such information contributes to scholarship or is otherwise well known and vaguely make out the same work. However, the identity of the seller or previous owners may not be made public for a number of reasons, for example, such information may be excluded to accommodate a request for confidentiality on the part of the seller or because the identity of the previous owner does not is known because of the age of the work. The hammer price, Buying commission and VAT The buying commission is established at a rate of 20% on the hammer price. Attribution, quality and accountability All auctions are preceded by an exhibition in order to allow a thorough examination of the authenticity, the state of preservation, the allocation and the quality of items. The Martini as agent, does not buy rights shall assume obligations on their own and does not assume any responsibility for the description of the lots in the catalogs, brochures and any other artwork; the description said above are indicative only and will not generate a dispute of any kind on the part of buyers. Estimates published in the catalog Estimates published in the catalog are approximate potential buyers. In any case, all of the lots, depending on the market, can achieve both higher and lower prices to the assessments indicated. It is always advisable to consult us at the approach of the auction because the estimates are subject to revision. The assessment on the printed auction catalog does not include the buying commission and VAT. Assistance for potential buyers Experts Martini art are generally available during the exhibition prior to the auction, or by appointment, in order to provide advice to potential buyers on particular objects or about any aspect of the auction: respond only advice given in writing, you remind potential buyers that each lot is sold in the condition in which it is at the time of the award. Offers of those who can not be present to sales If we receive instructions, we will give effect to the offers and provide the necessary information. This service is free. Lots will always be bought at the lowest price allowed by other offers on the same lots and reserves recorded by us. In case of identical bids, priority will be given to the one received before. Please always indicate a "top limit" - the amount for which you would offer if you were attending the auction in person. We will not accept purchase orders with unlimited offers. Orders if dictated by telephone are accepted only at the sender's risk and must be confirmed by letter, fax or telegram before the auction. The fax number is valid for deals 0184/591012. In order to ensure a satisfactory service We highly recommend you send the deals so that they are received by us at least 24 hours before the auction. Not be deemed valid verbal communication. Offers stimulus and response The auctioneer may open bids on each lot by making an offer in the interest of the seller. The auctioneer may also bid on behalf of the seller up to the amount of the reserve, by offering a stimulus and response for a lot. Employees of Martini Auctions may make offers in an auction of Martini Auctions only if the employee is not aware of the reserve price and whether making the offer in full compliance with the internal rules governing the auction offers employees. Storage costs Objects not paid and not withdrawn immediately after the auction and of which Martini will not be responsible, will be transferred at the warehouse martini auctions or other transport company. After 5 business days of the conveyor impute buyers ? 28.50 plus VAT for the transfer and the first week or part of storage of each lot. For each week or part next, will be charged ? 13,00 plus VAT. These rates include insurance up to a value of ? 2,600.00 per lot. In addition to this amount will be applied to the buyer a rate of one per thousand value as insurance coverage. Payment and collection of purchases. Shipping Services The following forms of payment will facilitate the immediate withdrawal of what you have purchased: 1) Counted for an amount not exceeding ? 1,000.00. 2) Bank draft, subject to prior approval by the Institute of issue. 3) Bank Check current account, in agreement with the administrative direction Martini. 4) Bank transfer: Unicredit -Sanremo - Via Matteotti, 138 In accordance with the provisions of Italian law: Martini Auctions is obliged to call their customers to show an identity document (identity card, driving license, passport and confirmation of domicile). For the Italian law (art. The DL May 3, 1991 No. 143, with amendments, on July 5, 1991 No. 197) does not accept payment counted for amounts exceeding ? 1,000.00 Martini intesterà the invoice to the same person that is the time of registration of the pallet. You can not deliver the goods against payment by check and circular unless this has been specifically agreed upon prior to the auction. Payments made promptly by one of the above methods will avoid delays, storage and shipping costs and insurance. A representative of a home delivery will be at your disposal for information and to receive instructions for any shipment of the purchased lots during exposure and sales. The conditions of sale require buyers immediate payment of the goods purchased. However, in limited circumstances and in any case with the consent of the seller, Martini has the opportunity you offer buyers who considers reliable the option of paying for goods purchased at cadences delayed. Normally how extended payment must be defined before the sale. Before you decide whether or not to grant payments.