Home > 2.9 Electoral offences and sanctions > HUNGARY - Act LXXXVII of 2013 on the Transparency of Campaign Costs related to the Election of the Members of the Parliament
 
 
 
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Section 8
 

(1) A party setting up a party list shall submit an aggregated financial statement to the Treasury on all support according to Section 1 to be used by it and disbursed to it according to Section 2/A within 15 days after the list 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 associated accounting documents.


(2) The review of the aggregated statement by the Treasury shall focus on verifying compliance with the provisions of Section 1 and Section 2/A, 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 party setting up a party list that


a) fails to submit a statement within the deadline specified in Subsection (2) shall pay double the amount of support according to Section 1, disbursed according to Section 2/A, 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, disbursed according to Section 2/A, that has not been properly reported to an account of the Hungarian State Treasury defined by the Treasury.


(4) If a candidate making a statement according to Subsection (1) of Section 2/A


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, the party nominating them shall pay back the support according to Section 1, disbursed according to Section 2/A, to the Treasury in an amount increased by double the base rate of the central bank valid at the time of disbursement.


(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 party setting up a party list fails to meet its 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.