Home > 2.6 Campaign finance > HUNGARY - Act LXXXVII of 2013 on the Transparency of Campaign Costs related to the Election of the Members of the Parliament
 
 
 
Download file    
 
 
Section 8
 

(1) If a candidate signs an agreement with the Treasury according to Section 2, they shall submit a financial statement to the Treasury within 15 days after the individual results of the election of the Members of the Parliament in the relevant single mandate constituency have become effective, and attach to the statement the copies of all accounting documents concerning the use of the amount of support according to Section 1.


(2) The review of the statement by the Treasury shall focus on verifying compliance with the provisions of Section 1 and Section 2, and, in particular, whether


a) the expenses can be considered as real costs according to the regulations on public finances,


b) the documentation of the expenses complies with the provisions of the Act on Accounting and the Act on Value Added Tax,


c) the expenses were paid during the campaign period using the Treasury card or by way of transfer.


(3) A candidate who


a) fails to submit a statement within the deadline specified in Subsection (1) shall pay double the amount of support according to Section 1, or


b) submits a statement, but the statement is, in whole or in part, not approved by the Treasury, shall pay double the amount of support according to Section 1 that has not been properly reported to an account of the Hungarian State Treasury defined by the Treasury.


(4) If a candidate


a) fails to obtain at least 2% of the valid votes cast in the single mandate constituency,


b) drops out based on the Act on Electoral Procedure, except if they die prior to the election,


shall pay back the amount of support according to Section 1 to the Treasury.


(5) The National Election Office shall notify the Treasury of the information specified in Subsection (4) on the day after the results of the election in the relevant single mandate constituency have become effective.


(6) The Treasury shall adopt a resolution on the payment obligation described in Subsection (3) and Subsection (4), against which no appeal shall lie. The payment shall be due on the fifteenth day after the court has approved the resolution adopted by the Treasury or after the deadline for launching the procedure has expired without a procedure being launched.


(7) If a candidate fails to meet their payment obligation within the deadline specified in Subsection (6), the Treasury shall propose the collection of the debt by the National Tax and Customs Administration of Hungary as a tax. Upon the proposal of the Treasury, the National Tax and Customs Administration of Hungary shall arrange for the collection of the debt as a tax.