TITLE IV. Finances
Article 110
No tax for the benefit of the State shall be established except by law.
No provincial charge nor tax shall be established except by consent of the provincial council.
No communal tax or charge shall be levied without the consent of the communal council.
The law may determine the exceptions of which experience may demonstrate the necessity, relative to provincial and communal taxes.
Article 111
All State taxes shall be voted annually.
The laws which authorize them shall be in force only for one year, unless they be renewed.
Article 112
No privilege shall be established in the matter of taxation.
No exemption from a tax nor diminution thereof can be established except by law.
Article 113
Except in the cases formally excepted by law, no contribution shall be demanded of the citizens except in the form of a State tax, or of a provincial or communal tax.
This provision shall not alter the existing regime in regard to polders and the wateringen which shall be subject to ordinary legislation.
Article 114
No pension nor remuneration from the public treasury can be granted, except in accordance with law.
Article 115
Each year the houses shall determine the law of accounts and shall vote the budget.
All the receipts and expenses of the State shall appear in the budget and in the accounts.
Article 116
The members of the Court of Accounts shall be named by the House of Representatives for a term fixed by law.
This court shall be charged with the examination and with the liquidation of the accounts of the general administration, together with the accounts of persons responsible to the public treasury. It shall see that no appropriation of the budget shall be exceeded and that no transfer from one head to another shall take place. It shall examine the accounts of the different administrative departments of the State and shall be charged with collecting for this end all necessary information and documents on the subject. The general account of the State shall be submitted to the houses with the observations of the Court of Accounts.
The court shall be organized by a law.
Article 117
The salaries and pensions of the Ministers of Religion shall be chargeable to the State and the necessary sums therefor shall be annually carried in the budget.
