Law (2014:105) On Transparency In The Funding Of Political Parties

Original Language Title: Lag (2014:105) om insyn i finansiering av partier

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The purpose of the Act

§ 1 the aim of the Act is to guarantee public transparency in how

parties finance their political activities and how

election candidates fund their preferential vote campaigns.


section 2 of this Act with the threshold referred to in half of the

price base amounts according to Chapter 2. 6 and 7 § §

the social security code in effect at the end of the

fiscal year or calendar year referred to in paragraph 5.

Scope of application

section 3 of the Act applies to parties that

1. take part in the elections to Parliament or the European Parliament,

2. have seats in Parliament or the European Parliament, or

3. otherwise, the aid under the Act (1972:625) on State aid

to political parties.

Recognizing revenue

4 § a party shall account to, kammarkollegiet what it has

financed his political activity. The report shall

clearly indicate the funding which has been operation

and where the funds will (revenue).

The recognition of revenue is directed to the party's activities in central


If someone after a vote has been appointed to the Board or

replacement of a member of Parliament or

The European Parliament, the party also must relate to revenue recognition

the Member's or long as a preferential vote campaign.

5 § revenue will cover fiscal years if the party is

accounting required pursuant to the accounting Act (1999:1078). In

otherwise, the accounts refer to calendar years.

6 § revenue recognition shall include information on

the size of the

1. support provided for in the Act (1972:625) on State aid to

political parties,

2. support provided for in the law (1999:1209) on support for

parliamentarians and political groups work in

the Parliament,

3. support provided for in the law (2010:473) on State aid

women's organisations to parliamentary parties to a

women's organization within the party,

4. membership fees,

5. income from sales, lotteries, fundraisers and

similar activities,

6. contributions from other parts of the party's organization,

including ancillary organisations,

7. contributions from private individuals,

8. contributions from companies, organisations, associations and other

associations as well as from foundations and funds, and

9. anonymous contributions.

The first subparagraph shall also apply to income from an activity that

conducted in the company or in any other activity, if

the party has a decisive influence over the business.

The same applies to the income of a foundation which is attached

to the party.

As the contributions in accordance with the first paragraph 6-9 count performance

the form of money, goods, services and other items that have been received

in whole or in part without any quid pro quo with the exception of

customary voluntary work and usual free services.

The entries that are in the money must be reported to the

its real value.

section 7 Of the contributions of the individual referred to in section 6, first paragraph 7

and 8 and which exceed the threshold, an indication of the

the contributor's identity, which grants provided and

the amount set out in particular in the recognition of revenue.

The same applies if the sum of multiple contributions from the same

contributor exceeds the threshold during the period

revenue recognition refers.

For anonymous contributions, the contributions have

submitted and the amount set out in particular in the

the recognition of revenue. In addition, the indication of the total

the number of such contributions are listed.

section 8 A revenue recognition, in terms of preferential vote campaigns

include information on the amount of income referred to in paragraph 6 of

first paragraph 5 – 9. For contributions to a preferential vote campaign

also apply section 7.

§ 9 A revenue recognition should be examined by the party's Auditor on

party in accordance with the statutes or the Auditing Act (1999:1079) is

obliged to appoint an auditor.

The review should cover the question of whether revenue recognition

have been prepared in accordance with sections 4 to 8. The review should be

as detailed and extensive as generally accepted auditing standards require.

The auditor must provide a written opinion on the review.

The opinion shall be annexed to the revenue ledger.

10 § revenue will reach the

Kammarkollegiet, by 1 July of the year following the financial year

or calendar year report referring to.

Any revenue recognition need not be submitted if the sum

of the amount to be reported in accordance with paragraphs 6 to 8 below

the threshold value, after deducting the support provided

in section 6, first paragraph 1 – 3. In such case, the party should instead

make a complaint about this to, kammarkollegiet.

11 § revenue recognition or a notification under paragraph 10 of the second

subparagraph shall be signed by the authorised representative

for the party at a central level.

If a document referred to in the first subparagraph shall be established

electronically, it must be signed with an advanced

electronic signature pursuant to the Act (2000:832) if qualified

electronic signatures.


12 § kammarkollegiet to do revenue accounts and

notifications under paragraph 10(2) available for

the public on its Web site. The authority shall also

publish information about the parties who have not left a

revenue recognition or made a notification.

The first paragraph does not apply to information about a

contributor's identity referred to in the first subparagraph of paragraph 7, if

the contributor is an individual.


13 § kammarkollegiet supervises this law and

regulations that have been issued in connection with the law

are followed.

14 § kammarkollegiet may decide the orders as needed

for supervision and for the parties to comply with their

obligations under this Act.

A decision on the injunction may be subject to a penalty.

Late payment fee

section 15, a late fee of 10 000 kroons shall be imposed on a

the party who is required to submit an income according to

This Act or make a notification referred to in paragraph 10 of the second

subparagraph, if the report or notification is not submitted

to, kammarkollegiet in due time.

Kammarkollegiet may decide to reduce or waive

to charge a late fee if there are serious reasons

for it.

section 16 of the late payment fee shall accrue to the State.

17 § kammarkollegiet hears questions about the late fee.

Special fee

section 18 if a notification by any individual or other

circumstances give particular cause to believe that a

revenue recognition is incorrect, to, kammarkollegiet review

the content of the revenue ledger.

Kammarkollegiet, under the same conditions to investigate if a

revenue recognition is rightfully should have been submitted instead of

a notification has been made under section 10, second paragraph.

section 19 of a special fee to be charged by a party on a

investigation under section 18 shows that the party

1. have omitted income or net book income with

low amounts, or

2. has not fulfilled the obligation under section 7 of the

the correct way.

A special fee to be charged

1. in the cases referred to in the first subparagraph 1: in an amount

corresponds to the incorrectly recognized revenue, not more than

100 000, and

2. in the cases referred to in the first subparagraph 2: with an amount of

20 000 kroons.

Kammarkollegiet may decide to reduce or waive

that charge separately if there are serious reasons for


section 20 of the special levy shall accrue to the State.

21 § kammarkollegiet hears questions about specific charge.

The processing of personal data

section 22 kammarkollegiet may process personal data referred to in

paragraph 13 of the personal data Act (1998:204), if the information has

submitted in an income or is otherwise necessary

to, kammarkollegiet to fulfil their obligations

According to this law.


section 23 of the decision notice under section 14, the late payment fee

According to section 15 and the specific charge under section 19 may be appealed

to the General Administrative Court. Other decisions under this

law may not be appealed.

Leave to appeal is required for an appeal to

the administrative court.

Transitional provisions


1. this law shall enter into force on 1 april 2014

and apply for the first time in the case of revenue recognition for

calendar year 2014 or the fiscal year beginning nearest to

after 31 december 2013.

2. For revenue recognition relating to the calendar year 2014, or

the financial years beginning after december 31,

2013 comes accountability according to 6-8 sections, however,

only in terms of revenue that has come the political

activities to benefit from the end of March 2014.