5

(1) Subject to the provisions of the following sections, in addition to public funding a political party may receive lawful private money contributions or in kind or in equipment or in contribution services, named or unnamed, and in this last case section (4) of article 5 of this Law shall apply.
(2) (a) Any private contribution within the meaning of (l) of this article to a political party shall not be subject to any tax or duty imposed and collected by law:
It being understood that non-monetary contributions shall necessarily be accepted against receipt by the political party on which the nature of the contribution is described and their estimated value is specified.
(b) the receipt provided by a political party for every private contribution can be used in the tax return of the contributor and shall not be subject to any taxation or duty imposed and collected by law; and
(c) each private monetary contribution by a natural person to a political party shall be admissible only up to an amount of eight thousand euros (€8,000) per year, by private limited companies up to an amount of twenty thousand euros (€20,000) per year, and by companies listed on the stock exchange up to an amount of thirty thousand euros (€30,000) per year:
It being understood that any monetary private contribution in violation of the provisions of subsection (c) of this article shall constitute a criminal offence both for its contributor and its recipient, and shall be liable to a fine of up to ten thousand euros (€10,000).
(3) It shall not be permitted to a political party to accept private contributions of any kind from legal persons governed by public law, from public or semi-public institutions, from persons or companies which use or exercise control over casinos or betting agencies, from illegal undertakings, companies in which the state has a stake, and from companies controlled by other states:
It being understood that it is permitted for every political party to receive private contributions of any kind from legal persons governed by public law in their capacity as sponsors of party events.
(4) Notwithstanding the provisions of subsection (c) of section (2), additional named or unnamed monetary contributions to political parties are generally admissible when made directly to the Special Common Fund managed by the Services of the House of Representatives as it may be determined, and any collected monies will be subsequently distributed annually in proportion to the strength of the parties similar to public funding, and shall be subject to financial control by the Auditor General of the Republic.