Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2014:105
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.
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
2. support provided for in the law (1999:1209) on support for
parliamentarians and political groups work in
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
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
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
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
section 16 of the late payment fee shall accrue to the State.
17 § kammarkollegiet hears questions about the late 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.
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.
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