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.