The legal fundamentals governing the preparation and the adoption of the finance bill are laid out in the following articles:
articles 50 and 51 of the Constitution lay out the conditions under which parliament vote for the finance bill
organic law relating to finance bills which lays out the object and content of a finance bill, the way it should be presented, voting modalities, as well specific rules for implementing it
the decree regarding the elaboration and the implementation of finance bills which includes provisions for the preparation of finance bills, and outlines the modalities of its implementation by the government
