Article 36 LFPA foresees that “ [t]he annual tax control plan, adopted in accordance with the law governing the tax procedure and tax administration, shall include the control of donors of funds, and/or goods and services to political entities’’. This provision, which may be reasonable in principle, can have a detrimental effect on donations. Opposition parties have argued that the risk of being subject to tax scrutiny may have discouraged potential donors. The control of donations is a key element of any legal framework on political finance, but it is necessary that the applicable rules are clear and establish objective criteria in order to avoid political bias. The main problem lies in the criteria used to select the donors to be audited. The law just states that they are “selected on the basis of the report of the Agency [for Prevention of Corruption]” (Article 30, paragraph 2 LFPA). Without clear legal criteria, the selection of donors is within the discretion of the APC. The Venice Commission and ODIHR recommend prescribing objective, reasonable and non-discriminatory criteria to determine the donors subject to the tax audit, ensuring that the decision to carry out a tax audit of donors is based on these criteria.