Der er statsmidler involveret i fritagelsen for notarial- og registreringsgebyrer samt offentliggørelsesomkostninger, da et tab af skatteprovenu svarer til et forbrug af statsmidler i form af skatteudgifter [60].
State resources are involved in the exemption notarial deed charges, registration charges and publications costs, as a loss of tax revenue is equivalent to the consumption of State resources in the form of fiscal expenditure [60].