2025 Finance Act: Constitutional Court declares amendments to articles 23, 29, 33 and 55 unconstitutional

ALGIERS-The Constitutional Court has ruled that the two referrals concerning the constitutionality review of Articles 23, 29, 33 and 55 of the 2025 Finance Act adopted by Parliament are admissible, and has declared the amendments contained in these articles unconstitutional, according to the latest Official Journal.

[ecr] This decision follows two referrals from the speaker of the Council of the Nation (Parliament’s Upper House) and the Prime Minister, who raised concerns about the conformity of these articles with Article 147 of the Constitution.

It is stipulated that “the two referrals concerning the constitutionality review of Articles 23, 29, 33 and 55 of the text adopted by Parliament concerning the 2025 Finance Act, about the provisions of article 147 of the Constitution, filed by the President of the Council of the Nation and by the Prime Minister with the Constitutional Court, were made in accordance with the provisions of Articles 190 and 193 of the Constitution.”

According to Article 147 of the Constitution, “any bill or amendment submitted by members of Parliament whose purpose or effect is to reduce public resources or increase public expenditure is inadmissible unless it is accompanied by measures to increase State revenues or make at least corresponding savings on other public expenditure items.”

According to the document, the Constitutional Court ruled on the admissibility of the two referrals and declared the unconstitutionality of the amendments contained in Articles 23, 29, 33 and 55 of the text adopted by Parliament concerning the 2025 Finance Act.

"The consideration of parliamentary documents showed that Articles 23 (amendment 45), 29 (amendment 12), 33 (amendment 7) and 55 (amendment 49) had not been “accompanied by any proposal relating to measures aimed at increasing State revenues or releasing financial amounts in another chapter of public expenditure, which was noted by the Constitutional Court in the amendment proposed by the deputies concerning the aforementioned articles," the Court ruled. 

Consequently, “these amendments do not give concrete expression to the principle of financial equilibrium, one of the fundamental principles on which the State's general budget is based.”

This decision was notified to the President of the Republic, the President of the Council of the Nation, the President of the People's National Assembly and the Prime Minister.[/ecr]