Legal fundamentals: Constitution
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