Lot 181
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Raumbeispiel
181
Eugène Leroy
Sans titre (Atelier 94/18), 1994.
Oil on canvas
Estimate:
€ 25,000 - 35,000
$ 26,500 - 37,100
Sans titre (Atelier 94/18). 1994.
Oil on canvas.
Signed and dated, inscribed with the dimensions and "Atelier 94/18" on the reverse. 81 x 65 cm (31.8 x 25.5 in).
• Characteristic work by Leroy with a strong haptic quality.
• The impasto painting requires an active observation.
• In 1992, the artist participated in documenta IX in Kassel.
PROVENANCE: Private collection Berlin.
EXHIBITION: Galerie de France, Paris (with the label on the reverse).
Called up: December 8, 2023 - ca. 14.48 h +/- 20 min.
Oil on canvas.
Signed and dated, inscribed with the dimensions and "Atelier 94/18" on the reverse. 81 x 65 cm (31.8 x 25.5 in).
• Characteristic work by Leroy with a strong haptic quality.
• The impasto painting requires an active observation.
• In 1992, the artist participated in documenta IX in Kassel.
PROVENANCE: Private collection Berlin.
EXHIBITION: Galerie de France, Paris (with the label on the reverse).
Called up: December 8, 2023 - ca. 14.48 h +/- 20 min.
The works of Eugène Leroy, including the present painting from 1988, initially impress with the almost tactile quality of the paint application: oil paint layered in thick crusts, an abstract pattern of subtly coordinated tones. It is little surprising that the artist was deeply impressed by Rembrandt's famous "Jewish Bride," a painting in which the shimmering-abstract effect of the impasto paint application is virtually "preconceived" in exemplary fashion. Following these paths, which first opened up in Dutch Baroque, Leroy developed his outstanding opulent oeuvre that oscillates between figure and abstraction, and that won’t fit any "-isms". For the almost meditative effect of the image surface, the inspiring quality of the close-up view, offer a surprise moment at second glance: if one looks at Leroy's paintings intensively enough, the hidden motif suddenly shows itself. [EH]
181
Eugène Leroy
Sans titre (Atelier 94/18), 1994.
Oil on canvas
Estimate:
€ 25,000 - 35,000
$ 26,500 - 37,100
Buyer's premium, taxation and resale right compensation for Eugène Leroy "Sans titre (Atelier 94/18)"
This lot can be purchased subject to differential or regular taxation, artist‘s resale right compensation is due.
Differential taxation:
Hammer price up to 800,000 €: herefrom 32 % premium.
The share of the hammer price exceeding 800,000 € is subject to a premium of 27 % and is added to the premium of the share of the hammer price up to 800,000 €.
The share of the hammer price exceeding 4,000,000 € is subject to a premium of 22 % and is added to the premium of the share of the hammer price up to 4,000,000 €.
The buyer's premium contains VAT, however, it is not shown.
Regular taxation:
Hammer price up to 800,000 €: herefrom 27 % premium.
The share of the hammer price exceeding 800,000 € is subject to a premium of 21% and is added to the premium of the share of the hammer price up to 800,000 €.
The share of the hammer price exceeding 4,000,000 € is subject to a premium of 15% and is added to the premium of the share of the hammer price up to 4,000,000 €.
The statutory VAT of currently 19 % is levied to the sum of hammer price and premium. As an exception, the reduced VAT of 7 % is added for printed books.
We kindly ask you to notify us before invoicing if you wish to be subject to regular taxation.
Calculation of artist‘s resale right compensation:
For works by living artists, or by artists who died less than 70 years ago, a artist‘s resale right compensation is levied in accordance with Section 26 UrhG:
4 % of hammer price from 400.00 euros up to 50,000 euros,
another 3 % of the hammer price from 50,000.01 to 200,000 euros,
another 1 % for the part of the sales proceeds from 200,000.01 to 350,000 euros,
another 0.5 % for the part of the sale proceeds from 350,000.01 to 500,000 euros and
another 0.25 % of the hammer price over 500,000 euros.
The maximum total of the resale right fee is EUR 12,500.
The artist‘s resale right compensation is VAT-exempt.
Differential taxation:
Hammer price up to 800,000 €: herefrom 32 % premium.
The share of the hammer price exceeding 800,000 € is subject to a premium of 27 % and is added to the premium of the share of the hammer price up to 800,000 €.
The share of the hammer price exceeding 4,000,000 € is subject to a premium of 22 % and is added to the premium of the share of the hammer price up to 4,000,000 €.
The buyer's premium contains VAT, however, it is not shown.
Regular taxation:
Hammer price up to 800,000 €: herefrom 27 % premium.
The share of the hammer price exceeding 800,000 € is subject to a premium of 21% and is added to the premium of the share of the hammer price up to 800,000 €.
The share of the hammer price exceeding 4,000,000 € is subject to a premium of 15% and is added to the premium of the share of the hammer price up to 4,000,000 €.
The statutory VAT of currently 19 % is levied to the sum of hammer price and premium. As an exception, the reduced VAT of 7 % is added for printed books.
We kindly ask you to notify us before invoicing if you wish to be subject to regular taxation.
Calculation of artist‘s resale right compensation:
For works by living artists, or by artists who died less than 70 years ago, a artist‘s resale right compensation is levied in accordance with Section 26 UrhG:
4 % of hammer price from 400.00 euros up to 50,000 euros,
another 3 % of the hammer price from 50,000.01 to 200,000 euros,
another 1 % for the part of the sales proceeds from 200,000.01 to 350,000 euros,
another 0.5 % for the part of the sale proceeds from 350,000.01 to 500,000 euros and
another 0.25 % of the hammer price over 500,000 euros.
The maximum total of the resale right fee is EUR 12,500.
The artist‘s resale right compensation is VAT-exempt.