Miscellaneous Provisions

                                     Part A. The Supreme Council

Article 80  Function, Composition, Organizational Law
The Supreme Council, whose function is to try Presidents and Ministers, consists of seven deputies elected by the Chamber of Deputies and of eight of the highest Lebanese judges, according to their rank in the judicial hierarchy, or, in case of equal ranks, in the order of seniority.  They meet under the presidency of the judge of the highest rank.  The Decisions of condemnation by the Supreme Council is rendered by a majority of ten votes.  A special law is to be issued to determine the procedure to be followed by this Council.
 
                                                Part B. Finances

Article 81  Integral Tax Law
No public taxes may be imposed and no new taxes established or collected in the Lebanese Republic except by a comprehensive law which applies to the entire Lebanese territory without exception.
 
Article 82  Rule of Law
No tax may be modified or abolished except by virtue of law.
 
Article 83  Yearly Budget
Each year at the beginning of the October session, the Government has to submit to the Chamber of Deputies the general budget estimates of state expenditures and revenues for the following year.  The budget is voted upon article by article.
 
Article 84  Budget Discussion
During the discussion of the budget and draft laws involving the opening of supplementary or extraordinary credits, the Chamber may not increase the credits proposed in the budget or in the draft laws mentioned above either by way of amendment Or by means of a proposal.  The Chamber may, however, adopt, by way of proposal, laws involving further expenditures after
the close of this discussion.
 
Article 85  Extraordinary Credit
No extraordinary credit may be opened except by a special law.  Nevertheless, should unforseen circumstances render urgent expenditures necessary, the President of the Republic may issue a Decree, based on a Decision of the Council or Ministers, to open extraordinary or supplementary credits or transfer appropriations in the budget as long as these credits do not exceed a maximum limit specified in the budget law.  These measures are to be submitted to the Chamber for approval at the first ensuing session.
 
Article 86  Provisional Budget
If the Chamber of Deputies has not given a final decision on the budget estimates before the expiration of the session devoted to the examination of the budget, the President of the Republic, in coordination with the Prime Minister, immediately convenes the Chamber for an extraordinary session which lasts until the end of January in order to continue the discussion of the budget; if,at the end of this extraordinary session, the budget estimates have not been finally settled, the Council of Ministers may take a decision on the basis of which a decree is issued by the President giving effect to the above estimates in the form in which they were submitted to the Chamber.  However, the Council of Ministers may not exercise this right unless the budget estimates were submitted to the Chamber at least fifteen days before the commencement of its session.  Nevertheless, during the said extraordinary session, taxes, charges, duties, imposts, and other kinds of revenues continue to be collected as before.  The budget of the previous year is adopted as a basis.  To this must be added the permanent credits which have been dropped, and the Government fixes the expenditures for the month of January on the basis of the 'provisional twelfth.'
 
Article 87  Final Financial Accounts, Auditing Bureau
The final financial accounts of the administration for each year must be submitted to the Chamber for approval before the promulgation of the budget of the year following.  A special law is to be issued for the setting up of an Auditing Bureau.
 
Article 88  Public Loan
No public loan or undertaking involving an expenditure from the treasury funds may be contracted except by virtue of a law.
 
Article 89  Contracts, Concessions, Resources, Monpolies
No contract or concession for the exploitation of the natural resources of the country, or a public utility service, or a monopoly may be granted except by virtue of a law and for a limited period.