Chapter V: Provisions common to all indirect taxes

In the various cases where, in tax matters, payment is evidenced by the affixing of stamps, vignettes or marks, the administration may authorise taxpayers to replace these figurines with imprints printed using special machines subject to its prior approval. In this case, the Minister of the Economy and Finance is authorised to allocate a discount not exceeding €0.03 per 10,000 imprints used.