Besides the criminal consequence of a harmful publication decision there is also a financial one. The rate varies according to how the decision arose.
Two Rates
| Situation | Basis of assessment | Rate | Start of the period |
|---|---|---|---|
| (a) A voluntary stamp - offering for sale in an envelope of one's own accord without a Board decision | The total sale price of those works including VAT | 25% | From the date they were put on the market |
| (b) A Board decision - a decision that the work is harmful | The total sale price including VAT of the print run of the work | 40% | From the date of notification of the Board's decision |
In both cases the sum is paid to the Treasury within one month, to be transferred to the Mass Housing Fund (additional Art. 1).
Publications Outside the Scope
(Amended first paragraph: 11/5/1988-3445/12) Additional Art. 1 leaves the following publications outside its scope:
- Periodicals appearing at intervals of less than a month
- Cinema and film posters of all kinds
- Advertisements
- Photographs
- Reliefs and posters of all kinds
- Postcards
- Calendars
What if It Is Not Paid?
Additional Art. 1, final paragraph: in respect of those who do not pay those sums within the stated period, the provisions of Law No. 6183 on the Procedure for the Collection of Public Receivables are applied.
Note the Difference in the Basis of Assessment
The Financial Face of the Voluntary Stamp
Art. 4, final paragraph, permits the stamp to be applied of one's own accord without a Board decision. Additional Art. 1/a, in turn, sets the price of that choice: 25%. So the voluntary stamp is not a free safe harbour.
We cover the detail in the voluntary label guide.
Together with the Three-Times Rule
Under Art. 4/7 the subsequent issues of periodical works in respect of which three harmful publication decisions have been given are subject to the limitations without the need for a further decision. The financial obligation of additional Art. 1 also arises for works in that position; the route of application in Art. 4/7 may be used to escape the limitations.
We cover the detail in the objection guide.
Summary
Additional Art. 1 of Law No. 1117 imposes the obligation to pay to the Treasury, within one month and for transfer to the Mass Housing Fund, a sum at the rate of 25% from those who offer a work for sale in an envelope of their own accord and 40%, over the total sale price including VAT of the print run, from those in respect of whom the Board has given a harmful publication decision. In the event of non-payment the provisions of Law No. 6183 are applied. Periodicals appearing at intervals of less than a month, posters, postcards and calendars are outside that obligation.