constituteproject.org PDF generated: 28 Mar 2017, 17:22 • • • non-industrial fishing; agriculture and breeding, with the exception of breeding schemes and research activities; construction, furnishing, maintenance and management of basic healthcare facilities and of their staff. Matters other than those referred to in the preceding paragraph shall fall within the jurisdiction of the Union. The autonomous islands shall generate their own revenues for the exercise of their powers by levying fees and internal taxes on goods and services in accordance with the Finance Act. • Accession of territory • Colonies • Treaty ratification • Legal status of treaties Article 10 Peace Treaties, Trade agreements, treaties or agreements relating to international organization, those committing the finances of the State, those modifying provisions which are the preserve of statute law, those relating to the status of persons, and those involving the ceding, exchanging or acquiring of territory, may be ratified or approved only by an Act of Parliament. They shall not take effect until such ratification or approval has been secured. If the Constitutional Court, upon referral by the President of the Union, by the President of the Assembly of the Union or by the Heads of the island executives has held that an international undertaking contains a clause contrary to the Constitution, authorization to ratify or approve the international undertaking involved may be given only after amending the Constitution. Treaties or agreements duly ratified or approved shall, upon publication, prevail over Acts of the Union or the islands, subject, with respect to each agreement or treaty, to its application by the other party. • Subsidiary unit government Article 11 The islands shall enjoy financial autonomy. They shall freely enact and execute their budgets in accordance with the principles applicable to the management of public finances. An Institutional Act shall determine the respective share of the revenues to which the Union and the islands shall be entitled. The division of revenues shall be implemented within the framework of the annual Finance Act of the Union. Subjects to the conditions defined by the Institutional Act the islands may create for the benefit of their budgets taxes and levies not provided for by the law of the Union. • Reference to fraternity/solidarity The Union shall distribute external aid and investments equitably among the islands, while upholding the principles of solidarity and complementarity which govern their relations. Comoros 2001 (rev. 2009) Page 8

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