French Constitutional Court's control over French finance law

Abstract

The French Constitutional Court has reviewed most of the finance laws. The control of the French Constitutional Court can be divided into ⅰ) control under Article 40 of the French Constitution, ⅱ) control of legal regulations unrelated to the purpose of finance laws, ⅲ) control of discussion procedures in parliament, and ⅳ) control of the contents of finance laws. France's current finance laws should not just be an expression of the general will of the people, but also comply with the constitutional order prescribed by the Constitution of the Fifth Republic of France. The attitude of the French Constitutional Court to control finance laws needs to be actively reviewed and accepted in discussions for the introduction of legislation- based budget system, especially in the specific design of the constitutional amendment. Therefore, in the case of introducing legislation-based budget system through constitutional amendment, the enactment of finance laws should not be discussed only in terms of the distribution of power between the parliament and the government, and the Constitutional Court's control over finance laws should also be guaranteed.