{"id":4672,"date":"2021-12-31T05:45:46","date_gmt":"2021-12-31T05:45:46","guid":{"rendered":"https:\/\/www.africa-press.net\/madagascar\/politique\/la-loi-de-finances-2022-censuree"},"modified":"2022-01-06T07:37:55","modified_gmt":"2022-01-06T07:37:55","slug":"la-loi-de-finances-2022-censuree","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/madagascar\/politique\/la-loi-de-finances-2022-censuree","title":{"rendered":"La Loi de Finances 2022 censur\u00e9e"},"content":{"rendered":"

Africa-Press – Madagascar. <\/strong><\/span>Haute Cour Constitutionnelle.<\/b><\/p>\n

M\u00eame s\u2019ils sont en vacances judiciaires, les membres de la HCC ont fait du t\u00e9l\u00e9travail avec la Loi de R\u00e8glement pour 2018 d\u00e9clar\u00e9e conforme \u00e0 la Constitution, et la Loi de Finances pour 2022 dont un article a \u00e9t\u00e9 censur\u00e9.<\/p>\n

Visioconf\u00e9rence.<\/b><\/p>\n

\u00c0 l\u2019instar des Cours et Tribunaux, la HCC est \u00e9galement en vacances judiciaires quoique cela n\u2019emp\u00eache pas ses membres de tenir des audiences priv\u00e9es par visioconf\u00e9rence afin d\u2019assurer le fonctionnement r\u00e9gulier des services de l\u2019Etat. Qui plus est, il s\u2019agit en premier lieu de la Loi de Finances 2022 qui a \u00e9t\u00e9 soumise le 16 d\u00e9cembre dernier par le pr\u00e9sident de la R\u00e9publique, au contr\u00f4le obligatoire de constitutionnalit\u00e9 pr\u00e9alablement \u00e0 sa promulgation.<\/p>\n

Proc\u00e9dures.<\/b><\/p>\n

Dans sa d\u00e9cision en date du 23 d\u00e9cembre 2021, la HCC de retracer que \u00ab chaque assembl\u00e9e a exerc\u00e9 ses droits d\u2019examen en faisant usage du d\u00e9lai imparti pour l\u2019examen du projet de Loi de Finances pour 2022, en premi\u00e8re lecture le 23 novembre 2021 pour l\u2019Assembl\u00e9e nationale, le 7 d\u00e9cembre 2021 pour le S\u00e9nat et le 13 d\u00e9cembre 2021 en deuxi\u00e8me lecture \u00e0 l\u2019Assembl\u00e9e nationale \u00bb. Tout ceci pour dire que les proc\u00e9dures d\u2019examen et d\u2019adoption du projet de Loi de Finances 2022 ont \u00e9t\u00e9 respect\u00e9es notamment par rapport au d\u00e9lai prescrit pour son d\u00e9p\u00f4t \u00e0 Tsimbazaza.<\/p>\n

Ressources et charges.<\/b><\/p>\n

La HCC d\u2019expliquer que \u00ab la Loi de Finances d\u00e9termine les ressources et les charges de l\u2019Etat\u2026 Elle d\u00e9termine pour un exercice, la nature, le montant et l\u2019affectation des ressources et des charges de l\u2019Etat ainsi que l\u2019\u00e9quilibre budg\u00e9taire et financier qui en r\u00e9sulte, compte tenu des contraintes d\u2019ordre macro\u00e9conomique\u2026 Elle d\u00e9termine la proportion des recettes publiques devant revenir \u00e0 l\u2019Etat, aux Collectivit\u00e9s territoriales d\u00e9centralis\u00e9es ainsi que la nature et le taux maximum des imp\u00f4ts et taxes per\u00e7us directement au profit desdites collectivit\u00e9s \u00bb.<\/p>\n

Principe budg\u00e9taire.<\/b><\/p>\n

Le juge constitutionnel rappelle \u00e9galement que \u00ab le principe de l\u2019universalit\u00e9 budg\u00e9taire implique le rassemblement dans un document unique, l\u2019ensemble des recettes sur lequel doit s\u2019imputer l\u2019ensemble des d\u00e9penses ; que la non-affectation des recettes \u00e0 des d\u00e9penses d\u00e9termin\u00e9es constitue un des fondements de ce principe budg\u00e9taire ; que les am\u00e9nagements \u00e0 ce principe sont d\u00e9j\u00e0 bien d\u00e9limit\u00e9s par le l\u00e9gislateur dans la loi organique sur les lois de Finances \u00bb.<\/p>\n

Violation.<\/b><\/p>\n

La HCC consid\u00e8re qu\u2019 \u00ab \u00e0 la lecture de l\u2019article 18 de la loi soumise au contr\u00f4le de constitutionnalit\u00e9, une affectation de certaines ressources de l\u2019Etat y est pr\u00e9vue au profit du budget du Fonds National Foncier ; que le statut de ce Fonds n\u2019y est pas mentionn\u00e9, ne permettant pas \u00e0 la Cour de c\u00e9ans d\u2019appr\u00e9cier si les dispositions l\u00e9gales y aff\u00e9rentes ont \u00e9t\u00e9 respect\u00e9es ; que sans plus de pr\u00e9cision, l\u2019article 18 de la loi n\u00b02021-027 portant Loi de Finances pour 2022, s\u2019apparente \u00e0 une violation du principe de l\u2019universalit\u00e9 ; qu\u2019il \u00e9chet de l\u2019extirper de la loi \u00e0 promulguer \u00bb. Tout en d\u00e9clarant les autres dispositions conformes \u00e0 la Constitution, \u00ab les dispositions de l\u2019article 18 de la loi n\u00b02021-027 portant Loi de Finances pour 2022 doivent \u00eatre extirp\u00e9es \u00bb, d\u2019apr\u00e8s la d\u00e9cision de la HCC qui sera notifi\u00e9e au pr\u00e9sident de la R\u00e9publique, au Premier ministre ainsi qu\u2019aux pr\u00e9sidents des deux Chambres du parlement. \u00c0 charge pour l\u2019Ex\u00e9cutif de revoir sa copie que le L\u00e9gislatif a visiblement pris pour de l\u2019argent comptant, faute de ma\u00eetriser les finances publiques en g\u00e9n\u00e9ral et en particulier les grands principes budg\u00e9taires. Notons que 8 membres de la HCC ont particip\u00e9 \u00e0 cette audience par visioconf\u00e9rence. Le 9\u00e8me Haut Conseiller n\u2019\u00e9tait peut-\u00eatre pas connect\u00e9 ou \u00e9tait \u00ab low bat \u00bb.<\/p>\n

Pour plus d’informations et d’analyses sur la Madagascar<\/a>, suivez Africa-Press<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Africa-Press – Madagascar. Haute Cour Constitutionnelle. M\u00eame s\u2019ils sont en vacances judiciaires, les membres de la HCC ont fait du t\u00e9l\u00e9travail avec la Loi de R\u00e8glement pour 2018 d\u00e9clar\u00e9e conforme \u00e0 la Constitution, et la Loi de Finances pour 2022 dont un article a \u00e9t\u00e9 censur\u00e9. Visioconf\u00e9rence. \u00c0 l\u2019instar des Cours et Tribunaux, la HCC […]<\/p>\n","protected":false},"author":82,"featured_media":4670,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,11,2,20,10],"tags":[36,50,49],"class_list":["post-4672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-homepage-french","category-politique","category-top-nouvelles","category-toutes-les-actualites","tag-africa-press","tag-africa-press-madagascar","tag-madagascar"],"yoast_head":"\nLa Loi de Finances 2022 censur\u00e9e - Madagascar<\/title>\n<meta name=\"description\" content=\"Haute Cour Constitutionnelle. 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