Realistic and factual depiction of a child appearing in sexual acts is defined as it having "been produced in a situation in which a child has actually been the object of sexually offensive conduct and realistic, if it resembles in a misleading manner a picture or a visual recording produced through photography or in another corresponding manner of a situation in which a child is the object of sexually offensive conduct".
Since a reform of the French penal code, introduced in 2013, producing or distributing drawings that represent a minor aged less than 15 years old is considered the same as producing real child pornography and is punishable by up to five years imprisonment and a 75000 euros fine, even if the drawings are not meant to be distributed.
Controversy arose over the perceived ban on small-breasted women in pornography after a South Australian court established that if a consenting adult in pornography were "reasonably" deemed to look under the age of consent, then they could be considered depictions of child pornography.
While the simple visualization of cartoons depicting sexual acts involving fictional lookalikes of human minors may not be illegal in itself, possession and especially production and/or distribution can be interpreted in courts to be of the same level of actual child pornography, since legislation is vague on the subject, criminalising de facto child pornography created by image manipulations as the Italian legislation, though not excluding cartoon pornography from such scenario (see Articles 241-C and 241-E of the Code of Minors here, in Portuguese, and here, in English).
While clarity is provided on viewing and distribution of such drawings to now be legal, it remains illegal to produce. Virtual child pornography is punished with up to a third of the sanctions for real-life child pornography.