https://www.videolan.org/developers/libdvdcss.html recommends the
installation of libdvd-pkg, which is there called a "helper package".
libdvd-pkg installs a few files, distributed under the GPLv3+ (as loldier
showed). Only one of them, /usr/lib/libdvd-pkg/b-i_libdvdcss.sh, is actual
code: a 55-line Shell script that essentially downloads, builds and install
libdvdcss (distributed under the GPLv2). All free software... but illegal in
some countries where illegitimate laws prevents people from circumventing
DRMs. I believe that is why Debian puts libdvd-pkg in the contrib section of
its repository and Ubuntu in multiverse.
I forgot to write that, after installing libdvd-pkg, it must be reconfigured
(otherwise, libdvdcss is not actually built and installed!), for instance by
executing in a terminal:
$ sudo dpkg-reconfigure libdvd-pkg