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
 
 
 
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Section 8
 

 (1) Within one year from the election, the State Audit Office of Hungary shall, ex officio, perform a compulsory audit at the Treasury or, if necessary, at the candidate or, in the case according to Section 2/A, at the party nominating the candidate, concerning the use of the support according to Section 1 with respect to the candidates who have obtained a mandate in the Parliament. The State Audit Office of Hungary shall communicate its audit findings to the Treasury. If the State Audit Office of Hungary reveals methods of use that do not comply with the provisions of Sections 1, 2 or 2/A, then the candidate or, in the case according to Section 2/A, the party nominating the candidate shall pay to the Treasury an amount determined by the Treasury, which must be commensurate with the infringements related to non-compliance with any of the criteria for support according to Section 1, but not more than double the amount of support according to Section 1.


(2) The Treasury shall adopt a resolution on the payment obligation described in Subsection (1), 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.


(3) If a candidate or, in the case according to Section 2/A, the party nominating the candidate fails to meet their obligation described in Subsection (1) within the deadline specified in Subsection (2), 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.