The Law gives the publisher the option of applying the stamp of their own accord. But that is not a safe harbour: all the same limitations come into play and a payment obligation also arises.
The Basis of the Voluntary Stamp - Art. 4, Final Paragraph
Owners of works who, although there is no decision of the Board about them, are of the view that their printed works will have a harmful effect on the morals of minors because of their subject or the writings and pictures they contain, may of their own accord apply the stamp or mark "Harmful to minors" to the work and offer it for sale in an envelope or bag whose interior cannot be seen. In that case the provisions of the relevant paragraphs of this article also apply to those printed works.
What Does "The Relevant Paragraphs of This Article" Mean?
| Obligation / prohibition | Also applies to a voluntary stamp? |
|---|---|
| The stamp on the front cover, in a form easily seen and read | Yes |
| The ban on sale at open stalls and by itinerant sellers (Art. 4/4-a) | Yes |
| The ban on display in shops and shop windows (Art. 4/4-b) | Yes |
| The ban on open transport and on accepting orders (Art. 4/4-c) | Yes |
| The advertising ban (Art. 4/4-d) | Yes |
| The ban on giving to minors and bringing into schools (Art. 4/4-e) | Yes |
| Sale to those over 18 in an opaque envelope (Art. 4/5) | Yes |
| Only the name and the warning on the envelope | Yes |
The Financial Price: 25%
Additional Art. 1/a: those who, although there is no decision of the Board about them, wish to offer their printed works for sale in an envelope or bag, regarding them of their own accord as of a nature harmful to minors, are obliged to pay to the Treasury, within one month of the date they put them on the market and for transfer to the Mass Housing Fund, a sum at the rate of 25% over the total sale price of those works including VAT.
Who May Not Apply a Voluntary Stamp?
The first paragraph of additional Art. 1 leaves a group of publications outside that regime: periodicals appearing at intervals of less than a month, and cinema and film posters of all kinds, advertisements, photographs, reliefs and posters of all kinds, postcards and calendars.
And If I Do Not Apply a Label?
The Law offers the voluntary stamp as an option; the obligation arises with a Board decision. But the Board may examine of its own motion (Art. 3) and every issue is in any case sent to the Board (Art. 8). If a decision is given the rate rises to 40% and the decision is notified.
| Route | Rate | Basis | Start of the period |
|---|---|---|---|
| A voluntary stamp | 25% | The total sale price of those works including VAT | The date of putting on the market |
| A Board decision | 40% | The total sale price including VAT of the print run | The date of notification of the decision |
A Point Often Misunderstood
Summary
Applying a voluntary stamp is possible but not sufficient: the Law applies all the relevant paragraphs of Art. 4 to owners of works choosing that route as well - including the display, sale, transport, advertising and giving-to-minors prohibitions. In addition a sum at the rate of 25% over the total sale price including VAT is paid, within one month of the date of putting on the market, for transfer to the Mass Housing Fund.