Lebanon 1926 Constitution (reviewed 2004)

Table of Contents


A. The Supreme Council

Article 80

The Supreme Council, whose mission is to impeach the President and Ministers, consists of seven Deputies elected by the Chamber of Deputies, and eight of the highest-rank Lebanese Judges according to the judicial hierarchy, or according to seniority in case of their equal ranks. They convene under the presidency of the Judge with the highest rank. The impeachment decisions are issued by the Supreme Council by a majority of ten votes. The impeachment proceedings therein are determined by a special law.

B. On Finance

Article 81

Public taxes are imposed. In the Lebanese Republic, no tax can be established or levied, except by a comprehensive law whose rules are applied to all the Lebanese territory without exception.

Article 82

No tax may be amended or eliminated except by a law.

Article 83

Every year, at the beginning of the October session, the Government introduces to the Chamber of Deputies, a Budget including State expenditures and its revenues for the next year. The Budget is voted upon item by item.

Article 84

During the debate of the budget and proposals of additional and extraordinary appropriations, the Chamber may not increase the proposed appropriations in the draft budget, or in the rest of the mentioned proposals, whether in the form of an amendment introduced, or through initiative. However, at the end of the debate, it may decide through initiative, laws creating new expenditures.

Article 85

An extraordinary appropriation may not be opened, except by a special law. However, if unforeseen circumstances create urgent expenditures, the President of the Republic issues a decree, based upon a decision made by the Council of Ministers, to open extraordinary or additional appropriations, and by transfer of appropriations in the budget, without exceeding the upper limit determined in the budget law. These measures must be submitted to the Chamber for approval in its first ensuing session.

Article 86

If the Chamber of Deputies does not decide definitely in the matter of the budget proposal before the expiration of the session devoted for its examination, then the President of the Republic, with the agreement of the Head of Government, convenes the Chamber immediately to an extraordinary session lasting to the end of January to continue the budget examination. If this extraordinary session is over without definitely deciding on the budget proposal, then the Council of Ministers may take a decision based upon which the President of the Republic issues a decree adapting and putting into force the proposal in the form it was introduced to the Chamber. The Council of Ministers may not use this right, unless the budget proposal was introduced to the Chamber at least fifteen days prior to its session.

However, during that extraordinary session, taxes, costs, duties, imposts and other revenues are collected as before. The budget of the previous year is used as a basis, adding to it the newly-opened additional permanent appropriations, and excluding from it the eliminated permanent appropriations. The Government receives the January expenditures of the new year based upon the provisional twelfth.

Article 87

The accounts of the final financial administration for every year must be submitted to the Chamber for approval, before publishing the budget of the second year which follows that year. A special law will be made to establish the Bureau of Accounts.

Article 88

No public debt, nor obligation to spend funds from the Budget, may be contracted except according to law.

Article 89

No obligation nor concession to exploit the natural resources of the country, nor any service of public utility, nor any monopoly may be granted except according to law and for a limited time.

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