Laws » Party Law in Modern Europe

	Law.type	Law.country_id	Law.year	Article.number	Categories
	Party Finance Law	Lithuania	2010	Article 19	Electoral party, External...
1. It shall be prohibited to disseminate political advertising:1) during the political campaign period - for free, except discussion programmes;2) during an election (referendum) campaigning stage... [more]
	Party Finance Law	Lithuania	2010	Article 20	External oversight, Party...
1. Management of accounting of a political party shall be regulated by this Law, the Accounting Law of the Republic of Lithuania (hereinafter referred to as "the Accounting Law") and other legal... [more]
	Party Finance Law	Lithuania	2010	Article 21	Electoral party, External...
1. Independent political campaign participants shall handle the political campaign accounting in accordance with the procedure laid down by this Law and other legal acts.2. The political campaign... [more]
	Party Finance Law	Lithuania	2010	Article 22	Electoral party, External oversight, Party finance
1. Each independent participant of the political campaign, who seeks to receive compensation for part of the expenditure on political campaign, must fulfil the debt obligations which have arisen... [more]
	Party Finance Law	Lithuania	2010	Article 23	External oversight, Media access, Party finance
1. Funding of political parties and political campaigns shall be controlled by the Central Electoral Commission and other institutions within their scope of competence in accordance with the... [more]
	Party Finance Law	Lithuania	2010	Article 24	External oversight, Party finance
1. A political party which during a calendar year has received the sum of revenue exceeding the amount of 200 AMEs must conclude with an audit firm a contract to inspect the political party. The... [more]
	Party Finance Law	Lithuania	2010	Article 25	Electoral party, External oversight, Party finance
1. The Central Electoral Commission shall post financial statements on political campaigns together with the auditor's report on findings (if such report is mandatory) on its website not later... [more]
	Party Finance Law	Lithuania	2010	Article 26	External oversight, Secondary legislation
1. For the purposes of this Law monitoring of funding of political parties shall be carried out continuously, and monitoring of funding of political campaigns and monitoring of political... [more]
	Party Finance Law	Lithuania	2010	Article 27	External oversight, Party...
1. Investigation of activities of a political party shall be performed in compliance with the provisions of Chapter X of Book Two of the Civil Code which shall apply in so far as investigation of... [more]
	Party Finance Law	Lithuania	2010	Article 28	Electoral party, External...
1. The following shall be considered to be gross violations of this Law:1) financing of a political party or a political campaign participant not with the funds defined by this Law or the... [more]
	Party Finance Law	Lithuania	2010	Article 29	Secondary legislation
Persons who have violated this Law shall be held liable under this Law and other laws. [more]
	Party Finance Law	Spain	2007	Article 2	Party finance
The financial resources of political parties shall be made up of: One. Resources from public funding:a) The public subsidies for electoral expenses, in the terms established in Organic Law... [more]
	Party Finance Law	Spain	2007	Article 3	External oversight, Party finance
One. The state shall grant political parties with representation in the Congress of Deputies unconditioned annual subsidies to meet their operating expenses, which shall be charged to the national... [more]
	Party Finance Law	Spain	2007	Article 4	Party finance
One. Contributions from members.Political parties may receive, in accordance with their articles of association, fees and contributions from their members and supporters.Two. Private donations to... [more]
	Party Finance Law	Spain	2007	Article 5	Party finance
Political parties may not accept or receive, directly or indirectly: 1. Anonymous donations.2. Donations from a same natural or legal person amounting to more than 100,000 euros a... [more]
	Party Finance Law	Spain	2007	Article 6	Party finance
One. Political parties may not carry out any kind of commercial activity. Two. The proper activities referred to in letter b) of section two of article 2 are not considered to be commercial... [more]
	Party Finance Law	Spain	2007	Article 8	Party finance
One. The fees and contributions from members and supporters must be paid into accounts held with financial institutions which have been opened exclusively for that purpose. The payments made into... [more]
	Party Finance Law	Spain	2007	Article 7	Party finance
One. Political parties may receive donations for unspecified purposes from foreign persons, in accordance with the limits, requirements and conditions established in this Law with regard to... [more]
	Party Finance Law	Spain	2007	Article 9	Party finance
One. The purpose of this title is to regulate the tax scheme applicable to political parties, as well as the tax scheme applicable to the fees, contributions and donations made by natural or legal... [more]
	Party Finance Law	Spain	2007	Article 10	Party finance
One. Political parties shall be exempt from Corporation Tax on the income obtained to finance the activities that are part of their specific purpose or aim in the terms established in this... [more]
	Party Finance Law	Spain	2007	Article 11	Party finance
One. The positive tax base corresponding to non-exempt income shall be taxed at a rate of 25 per cent.Two. Exempt income by virtue of this Law shall not be subject to tax withholding or on-account... [more]
	Party Finance Law	Spain	2007	Article 12	Party finance, Secondary legislation
One. Membership fees, as well as all other contributions made to political parties, shall be deductible from the Personal Income Tax tax base, with a limit of 600 euros a year, provided that such... [more]
	Party Finance Law	Spain	2007	Article 13	Party finance
The application of the tax scheme established in the previous article shall be subject to the natural or legal person being in possession of the document confirming the payment of the... [more]
	Party Finance Law	Spain	2007	Article 14	External oversight, Party finance
One. Political parties must keep detailed ledger books of accounts in a way that they always show the political party's financial situation and its compliance with the obligations established in... [more]
	Party Finance Law	Spain	2007	Article 15	External oversight, Party finance
Political parties must have an internal control system in place that guarantees the adequate audit and reporting of all the acts and documents from which rights and obligations of an economic... [more]

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