The Financial Legislator Between Protecting the State Budget and Infringing on Individual Rights: The Role of Administrative Justice in Striking a Balance
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Mechanisms of compulsory enforcement – Article 9 of the Finance Law for the year 2020 – Determining responsibilities.Abstract
Final judicial decisions that have acquired the force of res judicata are binding on all parties, whether individuals or legal entities, public or private. However, the refusal to enforce administrative judgments constitutes a serious breach of judicial authority and undermines the rule of law, as guaranteed by Article 126 of the Constitution, which states that final court rulings are binding on everyone.
While Article 7 of Law No. 90-41 establishing administrative courts permits the application of compulsory enforcement measures, by reference to the Civil Procedure Code, against public bodies in cases of non-compliance, Article 9 of the 2020 Finance Law prohibits such enforcement against the assets of the State and local authorities. This legislative provision has significantly impacted both the practical implementation and future outlook of enforcing administrative court rulings.
