Auktionskatalog 2023

horse are not foreseeable. Any verbal statements by
the seller or the organiser about the assignment of the
horse as a riding, driving, sport and breeding horse and
regarding its predominant long-term suitability do not
represent any characteristics or guarantee promises,
but are based on subjective impressions of the seller/organiser
or the persons assigned to him/her. A condition
or guarantee with regard to special sporting or breeding
abilities and performance of the horse is not associated
with this, neither now nor in the future.
4. Prices and terms of payment
(a) All stated prices and bids are exclusive of applicable
sales tax. Depending on the assessment of the exhibitor
(seller), the sales tax is
0% (private sale), 9.0% (flat rate for farmers) or 19%
(commercial, etc.). The corresponding VAT rate is
shown on the auction page in the offer for the respective
horse/pony after the name of the exhibitor. The value
added tax is stated by notification of the exhibitor. The
organiser assumes no liability for this information.
(b) The hammer prices are net prices. The buyer must
pay Stabling fees, 3% auction fee and the VAT specified
for the respective horse are to be paid by the buyer. In
addition, the insurance premium is added to the purchase
price.
The invoice amount/purchase price is calculated as follows:
hammer price
+ stabling fee €26.00
+ VAT as indicated (0%, 9.0% or 19%)
+ 3% auction fee (on the hammer price net plus 19%
VAT)
= purchase price
+ 1.1% insurance premium (on the hammer price, if
applicable inclusive of VAT plus 19% insurance tax)
= total purchase price/ invoice amount
The offer when the bid is accepted (hammer price) is
considered the net price.
With the confirmation of the conclusion of the purchase
contract, the bidder receives the invoices stating the
price and the sales tax. The deduction of cash discount
is not permitted.
(c) The purchase price is due immediately and without
deduction. The statutory rules regarding the consequences
of default in payment apply. The auctioned
horse will only be handed over to the buyer or to the
carrier after full payment of the purchase price and the
fees. In principle, the invoice amounts are to be paid
immediately in cash, by bank transfer or bank-certified
cheque to the account specified in the invoice.
(d) The buyer is only entitled to set-off rights if their
counterclaims have been legally established, are undisputed
or have been recognised by the organiser. The
purchaser is only authorized to exercise a right of retention
insofar as their counterclaim is based on the same
contractual relationship.
(e) The exhibitor retains ownership of the respective
horse in accordance with § 449 BGB until the invoice
amount has been paid in full to the organiser. In the case
of payment by cheque or bank transfer, the transfer of
ownership takes place at the time the settlement amount
is unconditionally credited to the organiser’s account.
(f) In the event that several people on the buyer’s side
have bought a horse, they are jointly ad severally liable
to the exhibitor for claims arising from the auction purchase
(purchase price, acceptance, etc.). Furthermore,
the buyers are entitled to their own claims from the auction
business as joint creditors, so that the seller/exhibitor
is entitled to make payments to any of the buyers.
(g) The VAT charged to buyers based abroad cannot
be reimbursed by flat-rate farmers (9.0%), as this does
not have to be paid to the tax authorities by the exhibitor.
The VAT exemption for the auction fee can take place
after submission of the necessary documents. If the
exhibitor is commercial or an opting farmer (19%), the
VAT exemption does not change. Furthermore, export
information and transport decisions are to be made by
the buyer promptly after purchase.
5. Collection of the horse / Place of fulfilment /
Transfer of risk / Liabilities
(a) The buyer or their representatives are obliged to
take over the horse immediately after the conclusion of
the purchase contract. The buyer must collect the horse
from the seller no later than within two weeks from the
end of auction.
The buyer bears the costs associated with the care of
the horse up to the end of the two-week period, after
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