The President of the Council of the Nation, Saleh Goudjil, and Prime Minister Nadir Larbaoui have formally referred amendments to the 2025 Finance Bill to the Constitutional Court, citing inconsistencies with Article 147 of the Algerian Constitution. The contested amendments pertain to Articles 23, 29, 33, and 55 of the bill, which are argued to conflict with constitutional provisions regarding public revenue and expenditure.
Key Amendments Under Scrutiny
- Article 23 (bis): Proposes reducing the tax rate for taxi drivers from 12% to 5%.
- Article 29: Rejects the government’s proposal to raise the lump-sum tax from 10,000 DZD to 30,000 DZD, opting instead to maintain the current rate.
- Article 33: Suggests lowering fines for notaries, court clerks, and bailiffs from 100,000 DZD to 5,000 DZD, while imposing stricter conditions on the acceptance of unregistered or unstamped documents.
- Article 55: Advocates for reducing fines on vehicle license stamps for passenger and utility vehicles.
These amendments, deemed to reduce public revenue, violate Article 147 of the Constitution, which mandates that any legislative proposal or amendment leading to decreased public funds must include measures to compensate for the shortfall through increased state revenue or budgetary reallocation.
Constitutional Implications and Procedure
Instead of forming a joint parliamentary committee to resolve disputes over the bill, as done in previous years, the referral to the Constitutional Court reflects the urgency of the matter. According to constitutional law professor Amirouche Nadhir from Constantine University 1, this move aligns with the Finance Bill’s critical nature and the anticipated cabinet reshuffle.
Under constitutional guidelines, the court must deliver a decision within 30 days, or within 10 days if expedited by a presidential request. The court will examine whether the amendments adhere to Article 147’s requirements for financial compensation measures.
If the court rules the amendments unconstitutional, the modified provisions will lose their effect from the date specified in its decision, reverting the bill to its original government-drafted form.
Expert Perspective on Parliamentary Role
Professor Nadhir emphasized that the Finance Bill is a government initiative and not subject to direct legislative proposal by parliamentarians. Their role is limited to reviewing, debating, and amending the draft while respecting constitutional constraints.
He added that the court’s deliberations focus on whether members of the National People’s Assembly included compensatory measures to offset revenue losses proposed in their amendments. If no such measures exist, the amendments are invalidated.
The Way Forward
The court’s ruling on this referral will set a precedent for handling future conflicts over financial legislation. Should the amendments be annulled, the Finance Bill will remain as initially proposed, preserving the balance between public revenue and expenditure as mandated by the Constitution.
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Author: Nor-Eleslam
Finance Bill 2025, Algerian Constitution, Article 147 compliance, public revenue adjustments
