November 23, 2024 | 1 month ago

Finance Act 2025: Articles 23, 29, 33 and 55 ruled unconstitutional by the Constitutional Court

The Constitutional Court has ruled that the amendments contained in articles 23, 29, 33 and 55 of the Finance Act 2025, adopted by Parliament, are unconstitutional. This decision, published in the latest Journal Officiel, follows two referrals filed by the President of the Council of the Nation and the Prime Minister, invoking their non-compliance with Article 147 of the Constitution.

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According to Articles 190 and 193 of the Constitution, the Court examined compliance with the constitutional framework for the budget. According to Article 147, any parliamentary amendment affecting public resources or expenditure must include compensatory measures to maintain the financial balance of the State.


Following analysis, the Court found that the proposed amendments to the relevant articles did not include any compensatory measures and, therefore, were contrary to the principle of budgetary balance. Amendments 45 (Article 23), 12 (Article 29), 7 (Article 33) and 49 (Article 55) were neither accompanied by proposals to increase revenue nor supported by savings in other budget items.

This decision was communicated to the country's main authorities, emphasising the importance of respecting constitutional principles to ensure the financial stability of the State.

November 24, 2024 | algeria-logo