Laws » Party Law in Modern Europe

	Law.type	Law.country_id	Law.year	Article.number	Categories
	Party Finance Law	Portugal	2011	Article 10	Party finance
1 - The parties are not subject to IRC (Corporate Income Tax) and also benefit, beyond that specified by special law, from exemption from the following taxes:a) Stamp duty;b) Tax on inheritance... [more]
	Party Finance Law	Portugal	2011	Article 11	External oversight, Party finance
1 - The benefits provided for in the preceding article are suspended in the following situations: a) The party fails to contest the general elections;b) The number of votes obtained by the lists... [more]
	Party Finance Law	Portugal	2011	Article 12	External oversight, Party finance
1 - Political parties are required to keep organised accounts, so that it is possible to ascertain their financial position and verify compliance with the obligations set forth by the present... [more]
	Party Finance Law	Portugal	2011	Article 13	Extra-parliamentary party, Secondary legislation
1 - The statutes of the political parties are to make provision for bodies to provide oversight and internal control of their activity, as well as of the accounts related to election campaigns in... [more]
	Party Finance Law	Portugal	2011	Article 14	Party finance
A breakdown of the revenues and expenditures of the political parties is to be provided in annual accounts which comply with the criteria set forth by Article 12. [more]
	Party Finance Law	Portugal	2011	Article 14-A	External oversight, Party finance
1 - Parliamentary groups, where they exist, may have, if they see fit, their own tax identification number, and will also be subject to the fiscal rights and obligations established under law for... [more]
	Party Finance Law	Portugal	2011	Article 15	External oversight, Party finance
1 - Revenues and expenses of the election campaign are included in accounts which are restricted to the respective campaign and which obey the regime set forth under article 12. 2 - In election... [more]
	Party Finance Law	Portugal	2011	Article 16	Electoral party, Party finance
1 - The activities of the election campaign may only be financed by:a) State grants;b) Contributions from political parties which present or support candidates for election to the Assembly of the... [more]
	Party Finance Law	Portugal	2011	Article 17	Electoral party, Party finance
1 - Political parties which submit candidates for election to the Assembly of the Republic, to the European Parliament, to the Regional Legislative Assemblies and to local authorities, as well as... [more]
	Party Finance Law	Portugal	2011	Article 18	Party finance
1 - The grant will be distributed as follows: 20% will be distributed equally between the parties and candidates who fulfil the requirements of paragraph 2 of the preceding article and the... [more]
	Party Finance Law	Portugal	2011	Article 19	Party finance
1 - Election campaign expenses are considered as those expenses which are incurred by the candidates within a period of six months immediately preceding the date of the respective election and... [more]
	Party Finance Law	Portugal	2011	Article 20	External oversight, Party...
1 - The maximum limits on allowable expenses which may be incurred for any national or regional election campaign are established as follows:a) 10 000 times the amount of IAS in the election... [more]
	Party Finance Law	Portugal	2011	Article 21	Extra-parliamentary party, Party finance
1 - For each campaign account a financial agent is appointed, who shall, in the scope thereof, be responsible for accepting the donations provided for under point c) of paragraph 1 of article 16,... [more]
	Party Finance Law	Portugal	2011	Article 22	Extra-parliamentary party
1 - The financial agents are responsible for preparing and submitting the campaign accounts. 2 - Candidates to the President of the Republic, political parties or coalitions, the first candidate... [more]
	Party Finance Law	Portugal	2011	Article 23	External oversight, Party finance
1 - The annual accounts of political parties and accounts of electoral campaigns are to be examined by the Constitutional Court, which shall rule on their legality and regularity. 2 - The rulings... [more]
	Party Finance Law	Portugal	2011	Article 24	External oversight, Party...
1 - The Entidade das Contas e Financiamentos Políticos (Supervising Body of Political Party Accounting and Funding) is an independent body which works with the Constitutional Court,... [more]
	Party Finance Law	Portugal	2011	Article 25	External oversight
1 - The Supervising Body of Political Party Accounting and Funding consists of a chairperson and two board members appointed by the Constitutional Court, at least one of which will be an... [more]
	Party Finance Law	Portugal	2011	Article 26	External oversight, Party finance
1 - Prior to the end of May, the parties shall submit the accounts of the previous year to the Constitutional Court for examination. 2 - The Constitutional Court shall rule on the legality and... [more]
	Party Finance Law	Portugal	2011	Article 27	External oversight, Party finance
1 - Within a period of not more than 90 days, in the case of local authority elections, and 60 days, in other cases, following full payment of the public grant, each candidature shall provide the... [more]
	Party Finance Law	Portugal	2011	Article 28	External oversight
1 - Without prejudice to any civil or criminal liability that may arise under the general terms of the law, persons in breach of the rules regarding the financing of political parties and election... [more]
	Party Finance Law	Portugal	2011	Article 29	External oversight
1 - Political parties which fail to comply with the obligations set out under Chapter II shall be punished with a fine of not less than 10 times the value of the IAS and not more than 400 times... [more]
	Party Finance Law	Portugal	2011	Article 30	External oversight
1 - Political parties which obtain revenue for the election campaign in manners not permitted by the present law or which do not comply with the limits specified in Article 20 will be punished... [more]
	Party Finance Law	Portugal	2011	Article 31	External oversight, Party finance
1 - The financial agents, candidates for presidential elections, the first candidate on each list and the first proposers of groups of voting citizens who fail to supply a breakdown or who fail to... [more]
	Party Finance Law	Portugal	2011	Article 32	External oversight, Party finance
1 - Financial agents, presidential election candidates, the first candidate on each list and the first proposers of groups of voting citizens who do not supply electoral accounts under the terms... [more]
	Party Finance Law	Portugal	2011	Article 33	External oversight
1 - The Constitutional Court has powers to impose the fines specified in the present chapter. 2 - The Constitutional Court acts, according to legal terms, on its own initiative or on initiative... [more]

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