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Constitution of Lebanon – 4: Miscellaneous Provisions (Supreme Council, Finance)

PART FOUR
MISCELLANEOUS PROVISIONS

A: THE SUPREME COUNCIL

Article 80
(As amended by the Constitutional Law of October 17, 1927, and as amended by the constitutional law of September 21,1990 )
The Supreme Council, whose function is to try Presidents and Ministers shall, consist of seven deputies elected by the Chamber of Deputies and of eight of the highest Lebanese judges, according to their rank in the judicial hierarchy, or, in case of equal ranks, in the order of seniority. They shall meet under the presidency of the judge of the highest rank. The Decisions of condemnation by the Supreme Council shall be rendered by a majority of ten votes. A special law shall be issued to determine the procedure to be followed by this Council.

B: FINANCES

Article 81
(As amended by the Constitutional Law of January 21, 1947)
Public taxes be imposed and no taxes shall be established or collected in the Lebanese Republic except by a comprehensive law which shall apply to the entire Lebanese territory without exception.

Article 82
No tax may be modified or abolished except by virtue of law.

Article 83
Each year at the beginning of the October session, the Government shall submit to the Chamber of Deputies the general budget estimates of state expenditures and revenues for the following year. The budget shall voted upon article by article.

Article 84
(As amended by the Constitutional Law of October 17, 1927)
During the discussion of the budget and draft laws involving the opening of supplementary or extraordinary credits, the Chamber may not increase the credits proposed in the budget or in the draft laws mentioned above either by way of amendment Or by means of a proposal. The Chamber may, however, adopt, by way of proposal, laws involving further expenditures after the close of this discussion.

Article 85
(As amended by the Constitutional Law of October 17, 1927, and by the constitutional law of January 21,1947, and by the constitutional law of September 21,1990)
No extraordinary credit may be opened except by a special law. however, should unforseen circumstances render urgent expenditures necessary, the President of the Republic may issue a Decree, based on a Decision of the Council of Ministers, to open extraordinary or supplementary credits or transfer appropriations in the budget as long as these credits do not exceed a maximum limit specified in the budget law. These measures shall be submitted to the Chamber for approval at the first ensuing session.

Article 86
(As amended by the Constitutional Law of October 17, 1927, and as amended by the constitutional law of September 21,1990)
If the Chamber of Deputies has not given a final decision on the budget estimates before the expiration of the session devoted to the examination of the budget, the President of the Republic, in coordination with the Prime Minister shall, immediately convenes the Chamber for an extraordinary session which shall last until the end of January in order to continue the discussion of the budget; if at the end of this extraordinary session, the budget estimates have not been finally settled, the Council of Ministers may than make a decision on the basis of which a decree is issued by the President giving effect to the above estimates in the form in which they were submitted to the Chamber. However, the Council of Ministers may not exercise this right unless the budget estimates were submitted to the Chamber at least fifteen days before the commencement of its session. During the said extraordinary session, taxes, charges, duties, imposts, and other kinds of revenues shall continue to be collected as before. The budget of the previous year shall be adopted as a basis. To this must be added the permanent supplementary credits and from it must deducted the permanent credits which have been dropped, and the Government shall fix the expenditures for the  month of January on the basis of the ‘provisional twelfth of preceding year.

Article 87
(As amended by the Constitutional Law of October 17, 1927)
The final financial accounts of the administration for each year must be submitted to the Chamber for approval before the promulgation of the budget of the second year which follows that year . A special law shall be issued for the setting up of an Audit office.

Article 88
No public loan or undertaking involving an expenditure from the treasury funds may be contracted except by virtue of a law.

Article 89
No contract or concession for the exploitation of the natural resources of the country, or a public utility service, and no a monopoly may be granted except by virtue of a law and for a limited period.

Next: Chapter 5 – Provisions Relating to the Mandatory Power and the League of Nations

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