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Decision No. 2003-488 Dc Of 29 December 2003

Original Language Title: Décision n° 2003-488 DC du 29 décembre 2003

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Summary NOR: CSCL0307046S Act of finance RECTIFICATION for 2003 the Constitutional Council was seized, in the conditions laid down in article 61, second paragraph, of the Constitution, the amendment for 2003 Finance Act, December 19, 2003, by Mr. Jean-Marc Ayrault, Ms. Patricia Adam, Mr. Damien Alary, Ms. Sylvie Andrieux-Bacquet, MM£ Jean-Marie Aubron, Jean-Paul Bacquet, Jean - Pierre Balligand, Gérard Bapt , Claude Bartolone, Jacques Bascou, Christian battle, Jean-Claude boats, Jean-Claude Beauchaud, Eric Besson, Jean - Louis Bianco, Jean-Pierre Blazy, Serge Blisko, Patrick Bloche, Jean-Claude Bois, Daniel Boisserie, Maxime Bono, Augustin Bonrepaux, Jean-Michel Boucheron, Pierre Bourguignon, Ms. Danielle Bousquet, MM£ François Brottes, Thierry Campbell, Christophe Caresche, Ms. Martine chime-roofing, MM£ Laurent Cathala, Jean-Paul Chanteguet, Alain Claeys, Gilles Cocquempot, Pierre Cohen, Ms. Claude Darciaux, Mr. Michel Dasseux , Ms. Martine David, MM£ Marcel Dehoux, Bernard Derosier, Marc Dolez, dosed François René Alwyn, Julien Dray, Tony Dreyfus, Pierre Ducout, Jean-Pierre Dufau, Jean - Paul Dupré, Yves Durand, Henri Emmanuelli, Claude Evin, Laurent Fabius, Jacques Floch, Pierre Forgues, Michel Françaix, Jean Gaubert, Ms. Nathalie Gautier, Catherine Génisson, MM£ Jean Glavany, Gaetan Gorce, Alain Gouriou, Mrs Elisabeth Guigou, Paulette Guinchard-Kunstler, Mr. David Habib , Ms. Danièle Hoffman-Rispal, MM£ François Hollande, Jean - Louis Idiart, Ms. Françoise Imbert, MM£ Serge Janquin, Armand Jung, Jean-Pierre Kucheida, Ms. Conchita Lacuey, MM£ Jérôme Lambert, François Lamy, Jack Lang, Jean Launay, Yves Bouillonnec, Gilbert LEUNG, Jean-Yves Déaut, Jean Le Garrec, Jean-Marie Le Guen, Bruno Le Roux, Ms. Marylise Lebranchu, MM£ Michel Lefait, Patrick Lemasle, Guy Lengagne, Mrs Annick Lepetit , MM£ Jean-Claude Leroy, Michel Liebgott, Ms. Martine Lignières - Cassou, MM£ François Loncle, Bernard m., Christophe Masse, Didier Mathus, Kléber Mesquida, Jean Michel, Didier Migaud, Ms. Hélène Mignon, MM£ Arnaud Montebourg, Henri Nayrou, Alain Neri, Ms. Marie-Renée Oget, MM£ Christian Paul, Germinal Peiro, Ms. Marie-Françoise Pérol-Dumont, Geneviève Perrin-Gaillard, MM£ Jean-Jack Queyranne, Paul Quilès, Alain Rodet, Bernard Roman, René Rouquet, Mrs Ségolène Royal , Odile Saugues, MM£ Henri Sicre, Dominique Strauss-Kahn, Pascal terrace, Philippe Tourtelier, Daniel Vaillant, André Vallini, Manuel Valls, Michel Varma, Alain Vidalies, Jean-Claude Venkatraman, Philippe Vuilque, Jean-Pierre Defontaine, Paul Giacobbi, Joël Giraud, Simon Renucci, Ms. Chantal Robin-Rodrigo, Mr. Roger-Gérard Schwartzenberg, Ms. Christiane Taubira, Martine Billard, MM£ Noël Mamère and Yves Cochet, MPs; The Constitutional Council, having regard to the Constitution; Saw the Ordinance No. 58 - 1067 November 7, 1958 amended organic law on the Constitutional Council. Saw the Ordinance No. 59-2 January 2, 1959 amended organic law on finance laws; Pursuant to law organic No. 2001-692 of 1 August 2001 relating to finance laws; Having regard to the general code of taxes; Having regard to the customs code; Having regard to the code of social action and families; Having regard to the code of the environment; Seeing the code monetary and financial; Having regard to the Council decision constitutional No. 2002 - 464 DC of 27 December 2002; Having regard to the observations of the Government, recorded December 23, 2003; The rapporteur having been heard, 1. Whereas the authors of the appeal hearings to the Constitutional Council the amending finance law for 2003 by denouncing his lack of sincerity; They also contest the conformity to the Constitution of its articles 20 and 97; On the sincerity of the amending finance law: 2. considering that, according to the applicants, "the resulting requirement of compliance with the rules of budgetary sincerity" should lead the Government to submit a draft amending finance law, in fiscal 2003, "in accordance with the strong invitation year last by the Constitutional Council in its decision No. 2002-464 DC"; what they based their grievance on the deterioration of the budget deficit and the decline in tax revenue that could be found "throughout the year"; they consider that "control of sincerity, if it can apply a posteriori on the initial finance law, deserves, at the very least, to practice a project of amending Finance Act of year-end"; 3 whereas, pursuant to section 32 of the above-mentioned organic law of 1 August 2001, made applicable as of January 1, 2002, by article 65: "the laws of finance have sincere way all the resources and the charges of the State. Their sincerity is assessed taking into account available information and forecasts that can reasonably arise "; 4. whereas only if, in the course of exercise, the outline of the balance of the Finance Act deviate significantly from the forecast, it is up to the Government to submit to Parliament a draft amending finance law; 5. whereas, however, that the absence of deposit of a Finance Bill amendment in time useful, if objectionable as is, has no effect on the constitutionality of the law referred; It is neither established nor even argued that it is disingenuous way all the resources and the charges of the State in 2003 in light of the information available at the date of its deposit and its adoption, as well as forecasts that can reasonably follow; Whereas it follows that grievances related to lack of sincerity must be excluded; Article 20: 6. Whereas the I of article 20 of the Act brought inserts into the environment code an article L. 541-10-1; only by virtue of the first paragraph of the new article: "has as of January 1, 2005, any natural or legal person who, for free, for its own account at disposal individuals unless they have made previously, makes them available, distribute them for its own account or makes them distribute non-nominal printed in the mailbox" in the areas of collective dwellings, in commercial premises, in public places or on public roads, is liable to contribute to the collection, recovery and disposal of waste thus generated "; that this contribution may be financial or take the form of benefits in kind; What is exempted from the contribution "the making available to the public of information by a public service when it is exclusively an obligation arising out of an act or a regulation"; the second paragraph of the same article provides that: "In its form financial contribution is awarded to a body approved by the ministries of environment, local authorities, economy and industry, which pays it to local authorities in respect of participation in costs of collection, recovery and disposal they support"; the third paragraph States that the contribution, when it takes the form of a benefit in kind, "consists of provision of spaces of communication for the benefit public institutions of inter-communal cooperation ensuring the elimination of household waste"; that "these communication spaces are used to promote the collection, recovery and disposal of the wastes"; as the fourth paragraph of the new article L. 541-10-1 provides that: "the financial and in-kind contributions are determined according to a scale set by Decree". under its fifth paragraph, the person or organization who performs not voluntarily this contribution is subject to the general tax on polluting activities; that II of article 20 of the Act, brought full in this sense articles 266 sexies et seq. of the customs code base, rates and the procedures for recovery of that tax; that it will be due for the first time, as provided for the III of article 20 in respect of the year 2005; 7. whereas applicants MEPs argue that by exempting the contribution thus established specialty print, i.e. using a criterion that "takes into account the free printed and not its nature", the legislator would have "established differential treatment without direct relation to the goal he was assigned to protect the environment"; further, by not designating the authority "that will determine the nature of the payment, nor the conditions of the distinction", the legislature remained within its competence; 8. considering that it is open to the legislature, with the aim of general interest which attaches to the protection of the environment, to make supported by some people putting printed material available to the public the cost of collecting and recycling printed said. 9. whereas, pursuant to article 34 of the Constitution, it is up to the legislature to determine, in accordance with constitutional principles and taking into account the characteristics of each tax, the rules according to which shall be subject the taxpayers; that the principle of equality shall not prevent that are established specific charges aimed to encourage providers to adopt behaviors consistent with objectives of general interest, provided that the rules it sets for this purpose are justified to look said objectives; 10. considering that the proliferation of free printed materials distributed to individuals or placed at their disposal apart from any prior request on their part is a major cause of environmental degradation; that, under these conditions, the legislature could, without infringing the principle of equality, limited only to producers and distributors of such printed the scope of the established device; that the difference in treatment resulting from it, based on objective and rational, criteria is in direct relation to the aim pursued by the law on the collection and recycling of print; 11 whereas, on the other hand, only by submitting to this device free print, not requested distributed in the mailboxes of non-nominally, while exempting the same printed when they are the subject of a nominal distribution, the legislator has established differential treatment unjustified with regard to the objective pursued; 12. whereas it follows from the foregoing to the second paragraph of the I as well as the 1, 2 and 4 of II of article 20 of the Act brought, the words "non-preference" should be declared contrary to the Constitution; 13. whereas, moreover, that in determining the nature and modalities of the contribution referred to in the first paragraph of the new article L. 541-10-1 of the environment code, the legislator did not infringe the extent of its competence; the complaint alleging breach of article 34 of the Constitution must be rejected. Article 97: 14. Whereas that, by its 1 °, article 97 of the law referred, which amends article L. 251 - 1 of the code of social action and families, subject to a condition of uninterrupted stay of at least three months in France the benefit of medical assistance to foreigners in an irregular situation; its 2 ° inserts a new chapter entitled "Support urgent care" with an article l. 254-1 under the terms of which: "urgent care whose absence would involve life-threatening or could lead to alterations in serious and sustainable State of health of the person or an unborn child which are provided by health care facilities with those of foreigners living in France without fulfilling the condition of regularity mentioned in article L." 380 1 of the code of social security and who are not beneficiaries of medical aid by the State pursuant to article L. 251 - 1 are supported under the conditions laid down in article L. 251 - 2. A lump-sum grant is paid to this title by the State to the National Fund for insurance of salaried workers "; 15. whereas that the applicants grievance to these provisions ignore the requirements of the eleventh preambular paragraph of the preamble to the 1946 Constitution and infringe the principle of equality; 16 whereas, in the first place, that under the terms of the eleventh preambular paragraph of the preamble to the 1946 Constitution, the Nation "guarantees to all, including the child, the mother and old workers, the protection of health... " ; It is at all times open to the legislature, acting in the field of its competence, to amend previous texts or repeal them, by substituting, where appropriate, other provisions that, in so doing, it deprives not legal guarantees of constitutional requirements; 17. considering that medical assistance from the State is supported by the State of health expenses mentioned in article L. 251 - 2 of the code of social action and families; that under article L. 252 3 of the same code, admission to this assistance is granted for a period of one year; 18. whereas the criticised provisions are designed to avoid that medical assistance from the State to fully support one year care expenditures incurred for the benefit of foreign nationals in an irregular situation and who are resident in France for less than three months; that these provisions shall however ensure urgent care "whose absence would involve life-threatening" or could lead to alterations in serious and sustainable of their State of health; that in adopting such measures, the legislator has not deprived of legal guarantees the requirement resulting from the eleventh paragraph of the preamble to the 1946 Constitution. 19. whereas, secondly, the principle of equality is opposed to what the legislature rule differently for different situations, or to that it derogates from equality for reasons of general interest provided that, in either case, the difference in treatment resulting either in direct relation to the object of the Act which establishes it; 20 considering that having regard to the purpose of article 97, the legislature was able, without disregarding the principle of equality, away from medical assistance from the State, maintaining the benefit of urgent care, foreigners who are in France for less than three months; On the place of certain provisions in the amending finance law: in relation to articles 80 and 86: 21. Whereas, under the first paragraph of article 47 of the Constitution: "The Parliament vote the finance bills under the conditions laid down by an organic law"; It follows that only the organic law may define the nature and content of the documents that must be attached to the laws of finance. 22. whereas article 54 of organic act of August 1, 2001 above, applicable from fiscal 2006, defines the content of the documents and information which are attached to the Regulation Act, which is an act of finance under article 1 thereof; among these documents are, pursuant to the 4 ° of article 54, the annual reports of performance and, in application of its 7 °, a presentation of the general account of the State report; 23. whereas, on the one hand, that the B of III of section 80 of the Act brought stipulates that, as from the financial year 2006, an annex summarizing certain information to each device of the State guarantee is attached to the report's presentation of the 'general account of the State'; 24. whereas, on the other hand, whereas the third paragraph of article 86 of the Act brought provides that the implementation of the financial transactions that the Minister of defence is allowed to make to cover risks relating to changes in price of petroleum products supply necessary needs armies is traced, from fiscal 2006 , by the "annual performance report"; 25. whereas these provisions have encroached on the area reserved by the Constitution to act; that therefore B III of article 80, the third paragraph of article 86 so that its fourth preambular paragraph, which is inseparable, do not have their place in the Act brought and must be declared contrary to the Constitution; As regards articles 58, 70 and 100: 26. Whereas article 58 of the Act brought amends article 953 of the general tax code to bring six months to one year the period of validity of passports issued exceptionally and for a ground duly justified emergency or by an authority which is not that of the place of residence or domicile of the applicant; 27. whereas that article 70 is relative to the economic and financial control of the State on recipients of earmarked taxes or parafiscal charges; 28. whereas the second paragraph of article 100, which complemented by an article L. 512 I - 94 of the monetary and financial code, defines the rules for representation of regional savings and provident funds to the Supervisory Board of the National Fund of savings and provident funds; 29. whereas these provisions do not concern the determination of resources and the charges of the State; that they are not designed to organize information and control of the Parliament on the management of public finances or to impose pecuniary responsibilities public services officers; that they cause no creation or conversion of posts within the meaning of paragraph 5 of article 1 of the above-mentioned Ordinance of 2 January 1959; Finally, they do not have the character of tax provisions; only thus, articles 58, 70 and the second paragraph of article 100 of the law brought are alien to the field of finance laws; that it follows from here that these articles have been adopted according to a procedure contrary to the Constitution; 30. whereas it is appropriate, for the Constitutional Council to raise no other question of compliance with the Constitution, decides: 1 are declared contrary to the Constitution the following provisions of the amending finance law for 2003:-in the second paragraph of the I as well as the 1, 2 and 4 of II of article 20, the words: 'no preference'; -articles 58 and 70; -the B III of section 80; -the third and fourth paragraphs of article 86; -the second paragraph (I) of article 100. 2. the surplus of article 20 and article 97 of the amending finance law for 2003 are reported in accordance with the Constitution. 3. this decision will be published in the Official Journal of the French Republic. Deliberated by the Constitutional Council in its meeting of December 29, 2003, attended by: MM£ Yves Guéna, president, Michel Amellér, Jean-Claude Colliard, Olivier Dutheillet de Lamothe, Pierre Joxe, Pierre Mazeaud, Mrs Monique Pelletier, Dominique Schnapper and Simone Veil.
president, Yves Guéna keywords compliance, ARTICLE 61, Constitutional Council, DC, law, collective budget, LFR 2003, Act of finance JORF n ° 302, December 31, 2003 page 22652 text no. 6 Decision No. 2003-488 DC of 29 December 2003 NOR: CSCL0307046S ELI: Non available Act of finance RECTIFICATION for 2003 the Constitutional Council was seized, under the conditions laid down in article 61 , second subparagraph, of the Constitution, the Finance Act amendment for 2003, 19 December 2003, by Mr. Jean-Marc Ayrault, Ms. Patricia Adam, Mr. Damien Alary, Ms. Sylvie Andrieux-Bacquet, Messrs. Jean-Marie Aubron, Jean-Paul Babu, Jean-Pierre Bahari, Gérard Bapt, Claude Bartolone, Jacques Bascou, Christian battle boats Jean-Claude, Jean-Claude Beauchaud, Eric Besson, Jean-Louis Bianco Jean-Pierre Blazy, Serge Blisko, Patrick Bloche, Jean-Claude Bois , Daniel Boisserie, Maxime Bono, Augustin Bonrepaux, Jean-Michel Boucheron, Pierre Bourguignon, Ms. Danielle Bousquet, Mr. François Brottes, Taylor Campbell, Christophe Caresche, Ms. Martine chime-Roofer, Mr. Laurent Cathala, Jean-Paul Chanteguet, Alain Claeys, Gilles Cocquempot, Pierre Cohen, Ms. Claude Darciaux, Mr. Michel Dasseux, Ms. Martine David, Mr. Marcel Dehoux, Bernard Derosier, Marc Dolez, dosed François René Alwyn, Julien Dray, Tony Dreyfus, Pierre Ducout, Jean-Pierre Dufau , Jean-Paul Dupré, Yves Durand, Henri Emmanuelli, Claude Evin, Laurent Fabius, Jacques Floch, Pierre Forgues, Michel Françaix, Jean Gaubert, Ms. Nathalie Gautier, Catherine Génisson, Messrs. Jean Glavany, Gaëtan Gorce, Alain Gouriou, Mrs Elisabeth Guigou, Paulette Guinchard-Kunstler, Mr. David Habib, Ms. Danièle Hoffman-Rispal, Mr. François Hollande, Jean-Louis Idiart, Ms. Françoise Imbert, Mr. Serge Janquin, Armand Jung, Jean-Pierre Kucheida, Ms. Conchita Lacuey, Mr Jérôme Lambert , François Lamy, Jack Lang, Jean Launay, Yves Bouillonnec, Gilbert LEUNG, Jean-Yves Déaut, Jean Le Garrec, Jean-Marie Le Guen, Bruno Le Roux, Ms. Marylise Lebranchu, Mr. Michel Lefait, Patrick Lemasle, Guy Lengagne, Ms. Annick Lepetit, Mr. Jean-Claude Leroy, Michel Liebgott, Ms. Martine Lignières-Cassou, Mr François Loncle, Bernard m., Christophe Masse, Didier Mathus, Kléber Mesquida, Jean Michel, Didier Migaud, Ms. Hélène Mignon , Mr. Arnaud Montebourg, Henri Nayrou, Alain Neri, Ms Marie - Renée Oget, Mr. Christian Paul, Germinal Peiro, Ms. Marie-Françoise Pérol-Dumont, Geneviève Perrin-Gaillard, Messrs. Jean-Jack Queyranne, Paul Quilès, Alain Rodet, Bernard Roman, René Rouquet, Mrs Ségolène Royal, Odile Saugues, Mr. Henri Sicre, Dominique Strauss-Kahn, Pascal Terrasse, Philippe Tourtelier, Daniel Vaillant, André Vallini, Manuel Valls, Michel Varma, Alain Vidalies, Jean-Claude Venkatraman, Philippe Vuilque, Jean-Pierre Davis Paul Giacobbi, Joël Giraud, Simon Renucci, Ms. Chantal Robin-Rodrigo, Mr. Roger-Gérard Schwartzenberg, Ms. Christiane Taubira, Martine Billard, Messrs. Noël Mamère and Yves Cochet, members;
The Constitutional Council, having regard to the Constitution;
Saw the Ordinance No. 58 - 1067 November 7, 1958 amended organic law on the Constitutional Council.
Saw the Ordinance No. 59-2 January 2, 1959 amended organic law on finance laws;
Pursuant to law organic No. 2001-692 of 1 August 2001 relating to finance laws;
Having regard to the general code of taxes;
Having regard to the customs code;
Having regard to the code of social action and families;
Having regard to the code of the environment;
Seeing the code monetary and financial;
Having regard to the Council decision constitutional No. 2002 - 464 DC of 27 December 2002;
Having regard to the observations of the Government, recorded December 23, 2003;
The rapporteur having been heard, 1. Whereas the authors of the appeal hearings to the Constitutional Council the amending finance law for 2003 by denouncing his lack of sincerity; They also contest the conformity to the Constitution of its articles 20 and 97;
On the sincerity of the amending finance law: 2. considering that, according to the applicants, "from requirement of compliance with the rules of budgetary sincerity" should lead the Government to submit a draft amending finance law, in fiscal 2003, ' in accordance with the strong invitation year last by the Constitutional Council in its decision No. 2002-464 DC "; they founded their grievance on the deterioration of the budget deficit and the decline in tax revenue that could be found "at the year long'; they consider that "control of sincerity, if it can apply a posteriori on the initial finance law, deserves, at the very least, to practice a project of amending Finance Act of year-end";
3. whereas pursuant to article 32 of the above-mentioned organic law of 1 August 2001, made applicable as of January 1, 2002, by article 65: "the laws of finance present sincere way all the resources and the charges of the State. Their sincerity appreciates given available information and forecasts that can reasonably arise. "
4. whereas only if, in the course of exercise, the outline of the balance of the Finance Act deviate significantly from the forecast, it is up to the Government to submit to Parliament a draft amending finance law;
5. whereas, however, that the absence of deposit of a Finance Bill amendment in time useful, if objectionable as is, has no effect on the constitutionality of the law referred; It is neither established nor even argued that it is disingenuous way all the resources and the charges of the State in 2003 in light of the information available at the date of its deposit and its adoption, as well as forecasts that can reasonably follow; Whereas it follows that grievances related to lack of sincerity must be excluded;
Article 20: 6. Whereas the I of article 20 of the Act brought inserts into the environment code an article L. 541-10-1; under the first paragraph of the new article: ' has effective January 1, 2005, any natural or legal person who, for free, for its own account at disposal individuals unless they have made previously, makes them available, distribute them for its own account or makes them distribute non-nominal printed in the mailbox. in the areas of collective housing, commercial premises, in public places or on the way public, is liable to contribute to the collection, recovery and disposal of waste thus generated"; that this contribution may be financial or take the form of benefits in kind; What is exempted from the contribution "the making available to the public of information by a public service when it is exclusively an obligation arising out of an act or a regulation"; the second paragraph of the same article provides that: "In its form financial contribution is awarded to a body approved by the ministries of environment, local authorities, economy and industry, which pays it to local authorities in respect of participation in costs of collection, recovery and disposal they support"; the third paragraph States that contribution, where it takes the form of a benefit in kind, "consists of provision of spaces of communication for the benefit public institutions of inter-communal cooperation ensuring the elimination of household waste"; that "these communication spaces are used to promote the collection, recovery and disposal of waste '. as the fourth paragraph of the new article L. 541-10-1 provides that: "financial and in-kind contributions are determined according to a scale set by Decree". under its fifth paragraph, the person or organization who performs not voluntarily this contribution is subject to the general tax on polluting activities; that II of article 20 of the Act, brought full in this sense articles 266 sexies et seq. of the customs code base, rates and the procedures for recovery of that tax; that it will be due for the first time, as provided for the III of article 20 in respect of the year 2005;
7. whereas applicants MEPs argue that by exempting the contribution thus established specialty print, i.e. using a criterion that "takes into account the free printed and not its nature", Parliament would have "established differential treatment without direct relation to the goal he was assigned to protect the environment." further, by not designating the authority "that will determine the nature of the payment, nor the conditions of the distinction", the legislature remained within its competence;
8. considering that it is open to the legislature, with the aim of general interest which attaches to the protection of the environment, to make supported by some people putting printed material available to the public the cost of collecting and recycling printed said.
9. whereas, pursuant to article 34 of the Constitution, it is up to the legislature to determine, in accordance with constitutional principles and taking into account the characteristics of each tax, the rules according to which shall be subject the taxpayers; that the principle of equality shall not prevent that are established for specific charges aimed to encourage providers to adopt behaviour consistent with objectives of general interest, provided that rules set by it for that purpose are justified to look objective said;
10. considering that the proliferation of free printed materials distributed to individuals or placed at their disposal apart from any prior request on their part is a major cause of environmental degradation; that, under these conditions, the legislature could, without infringing the principle of equality, limited only to producers and distributors of such printed the scope of the established device; that the difference in treatment resulting from it, based on objective and rational, criteria is in direct relation to the aim pursued by the law on the collection and recycling of print;
11 whereas, on the other hand, only by submitting to this device free print, not requested distributed in the mailboxes of non-nominally, while exempting the same printed when they are the subject of a nominal distribution, the legislator has established differential treatment unjustified with regard to the objective pursued;
12. whereas it follows from the foregoing to the second paragraph of the I as well as the 1, 2 and 4 of II of article 20 of the Act brought, the words "non-preference" should be declared contrary to the Constitution;
13. whereas, moreover, that in determining the nature and modalities of the contribution referred to in the first paragraph of the new article L. 541-10-1 of the environment code, the legislator did not infringe the extent of its competence; the complaint alleging breach of article 34 of the Constitution must be rejected.
Article 97: 14. Whereas that, by its 1 °, article 97 of the law referred, which amends article L. 251 - 1 of the code of social action and families, subject to a condition of uninterrupted stay of at least three months in France the benefit of medical assistance to foreigners in an irregular situation; its 2 ° inserts a new chapter entitled "Support urgent care" with an article L. 254 - 1 under the terms of which: «urgent care whose absence would involve life-threatening or could lead to alterations in serious and sustainable State of health of the person or an unborn child which are provided by health care facilities with those of foreigners living in France without fulfilling the condition of regularity mentioned in article L. ". 380 1 of the code of social security and who are not beneficiaries of medical aid by the State pursuant to article L. 251 - 1 are supported under the conditions laid down in article L. 251 - 2. A lump-sum appropriation is provided through this by the State to the National Fund for insurance of salaried workers.
15. whereas that the applicants grievance to these provisions ignore the requirements of the eleventh preambular paragraph of the preamble to the 1946 Constitution and infringe the principle of equality;
16 whereas, in the first place, that under the terms of the eleventh preambular paragraph of the preamble to the 1946 Constitution, the Nation "guarantees to all, including the child, the mother and old workers, health protection...". » ; It is at all times open to the legislature, acting in the field of its competence, to amend previous texts or repeal them, by substituting, where appropriate, other provisions that, in so doing, it deprives not legal guarantees of constitutional requirements;
17. considering that medical assistance from the State is supported by the State of health expenses mentioned in article L. 251 - 2 of the code of social action and families; under article L. 252 - 3 of the same code, admission to this assistance is granted for a period of one year;
18. whereas the criticised provisions are designed to avoid that medical assistance from the State to fully support one year care expenditures incurred for the benefit of foreign nationals in an irregular situation and who are resident in France for less than three months; that these provisions shall however ensure urgent care "whose absence would involve life-threatening" or could lead to alterations in serious and sustainable of their State of health; that in adopting such measures, the legislator has not deprived of legal guarantees the requirement resulting from the eleventh paragraph of the preamble to the 1946 Constitution.
19. whereas, secondly, the principle of equality is opposed to what the legislature rule differently for different situations, or to that it derogates from equality for reasons of general interest provided that, in either case, the difference in treatment resulting either in direct relation to the object of the Act which establishes it;
20 considering that having regard to the purpose of article 97, the legislature was able, without disregarding the principle of equality, away from medical assistance from the State, maintaining the benefit of urgent care, foreigners who are in France for less than three months;
On the place of certain provisions in the amending finance law: in relation to articles 80 and 86: 21. Whereas, under the first paragraph of article 47 of the Constitution: "the Parliament vote finance bills under the conditions laid down by an organic law." It follows that only the organic law may define the nature and content of the documents that must be attached to the laws of finance.
22. whereas article 54 of organic act of August 1, 2001 above, applicable from fiscal 2006, defines the content of the documents and information which are attached to the Regulation Act, which is an act of finance under article 1 thereof; among these documents are, pursuant to the 4 ° of article 54, the annual reports of performance and, in application of its 7 °, a presentation of the general account of the State report;
23. whereas, on the one hand, that the III of section 80 of the Act, brought provides that, as of fiscal year 2006, an annex summarizing certain information to each device of the State guarantee is attached to the report's presentation of the "general account";
24. whereas, on the other hand, whereas the third paragraph of article 86 of the Act brought provides that the implementation of the financial transactions that the Minister of defence is allowed to make to cover risks relating to changes in price of petroleum products supply necessary needs armies is traced, from fiscal 2006 , by the 'annual performance report ".
25. whereas these provisions have encroached on the area reserved by the Constitution to act; that therefore B III of article 80, the third paragraph of article 86 so that its fourth preambular paragraph, which is inseparable, do not have their place in the Act brought and must be declared contrary to the Constitution;
As regards articles 58, 70 and 100: 26. Whereas article 58 of the Act brought amends article 953 of the general tax code to bring six months to one year the period of validity of passports issued exceptionally and for a ground duly justified emergency or by an authority which is not that of the place of residence or domicile of the applicant;
27. whereas that article 70 is relative to the economic and financial control of the State on recipients of earmarked taxes or parafiscal charges;
28. whereas the second paragraph of article 100, which complemented by an article L. 512 I - 94 of the monetary and financial code, defines the rules for representation of regional savings and provident funds to the Supervisory Board of the National Fund of savings and provident funds;
29. whereas these provisions do not concern the determination of resources and the charges of the State; that they are not designed to organize information and control of the Parliament on the management of public finances or to impose pecuniary responsibilities public services officers; that they cause no creation or conversion of posts within the meaning of paragraph 5 of article 1 of the above-mentioned Ordinance of 2 January 1959; Finally, they do not have the character of tax provisions; only thus, articles 58, 70 and the second paragraph of article 100 of the law brought are alien to the field of finance laws; that it follows from here that these articles have been adopted according to a procedure contrary to the Constitution;
30. whereas it is appropriate, for the Constitutional Council to raise no other question of compliance with the Constitution, decides: Article 1 are declared contrary to the Constitution the following provisions of the amending finance law for 2003:-in the second paragraph of the I as well as the 1, 2 and 4 of II of article 20, the words: 'no preference '.
-articles 58 and 70;
-the B III of section 80;
-the third and fourth paragraphs of article 86;
-the second paragraph (I) of article 100.


Article 2 the surplus of article 20 and article 97 of the amending finance law for 2003 are reported in accordance with the Constitution.


Article 3 this decision shall be published in the Official Journal of the French Republic.
Deliberated by the Constitutional Council in its meeting of December 29, 2003, attended by: Messrs. Yves Guéna, president, Michel Ameller, Jean-Claude Colliard, Olivier Dutheillet de Lamothe, Pierre Joxe, Pierre Mazeaud, Mrs Monique Pelletier, Dominique Schnapper and Simone Veil.


president, Yves Guéna