Sovereignty Protection Office

Goods and services spending here — at 3,582.6 millió Ft — exceeds the SPO's own personnel budget, an unusual ratio for a small investigative body. No sub-line breakdown is published. The Venice Commission noted the institution lacks adequate control or review mechanisms; an institution that cannot be audited at the sub-line level cannot be governed effectively. This line costs each Hungarian SZJA payer roughly 796 Ft per year. It falls with the institution.

The Sovereignty Protection Office's enabling act vests investigative power in a body explicitly excluded from ordinary administrative-law procedures, removing the right of reply, appeal, and judicial review that every other Hungarian authority carries. The Venice Commission recommended repeal in March 2024; the EU Advocate General found the Office in breach of EU law in February 2026. Personnel expenditure on an institution of this design fails the test of a legitimate core-state function. The 2,734.3 millió Ft costs each SZJA payer roughly 607 Ft per year.

These employer social contributions are mechanically tied to the SPO personnel line above; abolishing the institution eliminates this cost in the same budget cycle. No independent fiscal action is possible or warranted. Hungary's social contribution tax rate was reduced from 22 percent to 13 percent in 2022 as part of broader labour-tax reform; the ratio of this line to personnel costs is arithmetically consistent with the current statutory rate. The cost disappears when the parent institution is dissolved.

Capital investment in an institution recommended for repeal by the Venice Commission and subject to an active CJEU infringement case is unwarranted at any level. Assets already acquired should be transferred to existing public-administration inventory rather than written off; the reallocation partially offsets the sunk cost. The 152.4 millió Ft stops in the 2027 budget cycle when the institution is dissolved.

Renovation spending on premises occupied by the SPO is a trailing cost of an institution whose abolition is recommended. Where premises are leased, public-procurement break clauses apply. The 40.0 millió Ft stops concurrently with the wider institutional dissolution. Any renovation investment in these premises would simply extend the operational lifespan of a body recommended for closure — resources better redirected to the general government estate.