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CONSTEXT000017664353_1
CONSTEXT000017664353
1
e1af6fd5b8811e74
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
Le Conseil constitutionnel a été saisi, le 22 décembre 2000, par MM. Jean-François MATTEI, Jean-Louis DEBRÉ, Philippe DOUSTE-BLAZY, MM. Jean-Claude ABRIOUX, Bernard ACCOYER, Mme Michèle ALLIOT-MARIE, MM. René ANDRÉ, André ANGOT, Philippe AUBERGER, Pierre AUBRY, Jean AUCLAIR, Gautier AUDINOT, Mme Roselyne BACHELOT-NARQUIN, MM. Edouard BALLADUR, François BAROIN, André BERTHOL, Jean BESSON, Michel BOUVARD, Philippe BRIAND, Gilles CARREZ, Mme Nicole CATALA, MM. Richard CAZENAVE, Philippe CHAULET, Jean-Marc CHAVANNE, Olivier de CHAZEAUX, Alain COUSIN, Jean-Michel COUVE, Charles COVA, Henri CUQ, Lucien DEGAUCHY, Arthur DEHAINE, Jean-Pierre DELALANDE, Patrick DELNATTE, Jean-Marie DEMANGE, Yves DENIAUD, Patrick DEVEDJIAN, Eric DOLIGÉ, Guy DRUT, Jean-Michel DUBERNARD, Jean-Pierre DUPONT, Christian ESTROSI, Jean FALALA, Jean-Michel FERRAND, François FILLON, Yves FROMION, Robert GALLEY, Henri de GASTINES, Jean de GAULLE, Michel GIRAUD, Louis GUÉDON, Jean-Claude GUIBAL, François GUILLAUME, Gérard HAMEL, Michel INCHAUSPÉ, Christian JACOB, Didier JULIA, Alain JUPPÉ, Jacques KOSSOWSKI, Robert LAMY, Pierre LASBORDES, Thierry LAZARO, Pierre LELLOUCHE, Jean-Claude LEMOINE, Lionnel LUCA, Thierry MARIANI, Alain MARLEIX, Franck MARLIN, Patrice MARTIN-LALANDE, Jacques MASDEU-ARUS, Mme Jacqueline MATHIEU-OBADIA, MM. Gilbert MEYER, Jean-Claude MIGNON, Charles MIOSSEC, Pierre MORANGE, Renaud MUSELIER, Jacques MYARD, Jean-Marc NUDANT, Patrick OLLIER, Robert PANDRAUD, Jacques PELISSARD, Dominique
Loi de finances rectificative pour 2000 Le Conseil constitutionnel a été saisi, le 22 décembre 2000, par MM. Jean-François MATTEI, Jean-Louis DEBRÉ, Philippe DOUSTE-BLAZY, MM. Jean-Claude ABRIOUX, Bernard ACCOYER, Mme Michèle ALLIOT-MARIE, MM. René ANDRÉ, André ANGOT, Philippe AUBERGER, Pierre AUBRY, Jean AUCLAIR, Gautier AUDINOT, Mme Roselyne BACHELOT-NARQUIN, MM. Edouard BALLADUR, François BAROIN, André BERTHOL, Jean BESSON, Michel BOUVARD, Philippe BRIAND, Gilles CARREZ, Mme Nicole CATALA, MM. Richard CAZENAVE, Philippe CHAULET, Jean-Marc CHAVANNE, Olivier de CHAZEAUX, Alain COUSIN, Jean-Michel COUVE, Charles COVA, Henri CUQ, Lucien DEGAUCHY, Arthur DEHAINE, Jean-Pierre DELALANDE, Patrick DELNATTE, Jean-Marie DEMANGE, Yves DENIAUD, Patrick DEVEDJIAN, Eric DOLIGÉ, Guy DRUT, Jean-Michel DUBERNARD, Jean-Pierre DUPONT, Christian ESTROSI, Jean FALALA, Jean-Michel FERRAND, François FILLON, Yves FROMION, Robert GALLEY, Henri de GASTINES, Jean de GAULLE, Michel GIRAUD, Louis GUÉDON, Jean-Claude GUIBAL, François GUILLAUME, Gérard HAMEL, Michel INCHAUSPÉ, Christian JACOB, Didier JULIA, Alain JUPPÉ, Jacques KOSSOWSKI, Robert LAMY, Pierre LASBORDES, Thierry LAZARO, Pierre LELLOUCHE, Jean-Claude LEMOINE, Lionnel LUCA, Thierry MARIANI, Alain MARLEIX, Franck MARLIN, Patrice MARTIN-LALANDE, Jacques MASDEU-ARUS, Mme Jacqueline MATHIEU-OBADIA, MM. Gilbert MEYER, Jean-Claude MIGNON, Charles MIOSSEC, Pierre MORANGE, Renaud MUSELIER, Jacques MYARD, Jean-Marc NUDANT, Patrick OLLIER, Robert PANDRAUD, Jacques PELISSARD, Dominique
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CONSTEXT000017664353_2
CONSTEXT000017664353
2
683425a8eef6a883
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
MATHIEU-OBADIA, MM. Gilbert MEYER, Jean-Claude MIGNON, Charles MIOSSEC, Pierre MORANGE, Renaud MUSELIER, Jacques MYARD, Jean-Marc NUDANT, Patrick OLLIER, Robert PANDRAUD, Jacques PELISSARD, Dominique PERBEN, Serge POIGNANT, Bernard PONS, Robert POUJADE, Didier QUENTIN, Jean-Bernard RAIMOND, Jean-Luc REITZER, Nicolas SARKOZY, André SCHNEIDER, Bernard SCHREINER, Frantz TAITTINGER, Michel TERROT, Jean-Claude THOMAS, Georges TRON, Jean UEBERSCHLAG, Léon VACHET, Jean VALLEIX, François VANNSON, Roland VUILLAUME, Jean-Luc WARSMANN, Mmes Marie-Jo ZIMMERMANN, Nicole AMELINE, M. François d'AUBERT, Mme Sylvia BASSOT, MM. Jacques BLANC, Pascal CLÉMENT, Bernard DEFLESSELLES, Franck DHERSIN, Laurent DOMINATI, Charles EHRMANN, Nicolas FORISSIER, Gilbert GANTIER, Claude GATIGNOL, Claude GOASGUEN, François GOULARD, Pierre HELLIER, Marc LAFFINEUR, Jean-Claude LENOIR, Michel MEYLAN, Yves NICOLIN, Pierre ALBERTINI, Pierre-Christophe BAGUET, Jacques BARROT, Claude BIRRAUX, Emile BLESSIG, Mme Christine BOUTIN, MM. Loïc BOUVARD, Yves BUR, René COUANAU, Charles de COURSON, Marc-Philippe DAUBRESSE, Francis DELATTRE, Léonce DEPREZ, Renaud DUTREIL, Jean-Pierre FOUCHER, Alain FERRY, Claude GAILLARD, Hubert GRIMAULT, Pierre HÉRIAUD, Patrick HERR, Mmes Anne-Marie IDRAC, Bernadette ISAAC-SIBILLE, MM. Henry JEAN-BAPTISTE, Jean-Jacques JÉGOU, Edouard LANDRAIN, Maurice LEROY, Roger LESTAS, Maurice LIGOT, Christian MARTIN, Pierre MÉHAIGNERIE, Pierre MENJUCQ, Arthur PAECHT, Dominique PAILLÉ, Jean-Luc PRÉEL,
Loi de finances rectificative pour 2000 MATHIEU-OBADIA, MM. Gilbert MEYER, Jean-Claude MIGNON, Charles MIOSSEC, Pierre MORANGE, Renaud MUSELIER, Jacques MYARD, Jean-Marc NUDANT, Patrick OLLIER, Robert PANDRAUD, Jacques PELISSARD, Dominique PERBEN, Serge POIGNANT, Bernard PONS, Robert POUJADE, Didier QUENTIN, Jean-Bernard RAIMOND, Jean-Luc REITZER, Nicolas SARKOZY, André SCHNEIDER, Bernard SCHREINER, Frantz TAITTINGER, Michel TERROT, Jean-Claude THOMAS, Georges TRON, Jean UEBERSCHLAG, Léon VACHET, Jean VALLEIX, François VANNSON, Roland VUILLAUME, Jean-Luc WARSMANN, Mmes Marie-Jo ZIMMERMANN, Nicole AMELINE, M. François d'AUBERT, Mme Sylvia BASSOT, MM. Jacques BLANC, Pascal CLÉMENT, Bernard DEFLESSELLES, Franck DHERSIN, Laurent DOMINATI, Charles EHRMANN, Nicolas FORISSIER, Gilbert GANTIER, Claude GATIGNOL, Claude GOASGUEN, François GOULARD, Pierre HELLIER, Marc LAFFINEUR, Jean-Claude LENOIR, Michel MEYLAN, Yves NICOLIN, Pierre ALBERTINI, Pierre-Christophe BAGUET, Jacques BARROT, Claude BIRRAUX, Emile BLESSIG, Mme Christine BOUTIN, MM. Loïc BOUVARD, Yves BUR, René COUANAU, Charles de COURSON, Marc-Philippe DAUBRESSE, Francis DELATTRE, Léonce DEPREZ, Renaud DUTREIL, Jean-Pierre FOUCHER, Alain FERRY, Claude GAILLARD, Hubert GRIMAULT, Pierre HÉRIAUD, Patrick HERR, Mmes Anne-Marie IDRAC, Bernadette ISAAC-SIBILLE, MM. Henry JEAN-BAPTISTE, Jean-Jacques JÉGOU, Edouard LANDRAIN, Maurice LEROY, Roger LESTAS, Maurice LIGOT, Christian MARTIN, Pierre MÉHAIGNERIE, Pierre MENJUCQ, Arthur PAECHT, Dominique PAILLÉ, Jean-Luc PRÉEL,
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CONSTEXT000017664353_3
CONSTEXT000017664353
3
1507df1fb7c3c270
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
JEAN-BAPTISTE, Jean-Jacques JÉGOU, Edouard LANDRAIN, Maurice LEROY, Roger LESTAS, Maurice LIGOT, Christian MARTIN, Pierre MÉHAIGNERIE, Pierre MENJUCQ, Arthur PAECHT, Dominique PAILLÉ, Jean-Luc PRÉEL, Marc REYMANN, François ROCHEBLOINE et François SAUVADET, députés, et par MM. Jean ARTHUIS, Alain LAMBERT, Philippe MARINI, Nicolas ABOUT, Louis ALTHAPÉ, Denis BADRÉ, José BALARELLO, Jacques BAUDOT, Michel BÉCOT, Georges BERCHET, Jean BERNARD, Roger BESSE, Paul BLANC, Maurice BLIN, André BOHL, Christian BONNET, James BORDAS, Joël BOURDIN, Jean BOYER, Louis BOYER, Gérard BRAUN, Mme Paulette BRISEPIERRE, MM. Louis de BROISSIA, Michel CALDAGUÈS, Robert CALMÉJANE, Jean-Pierre CANTEGRIT, Jean-Claude CARLE, Auguste CAZALET, Charles CECCALDI-RAYNAUD, Gérard CÉSAR, Jean CHÉRIOUX, Marcel-Pierre CLEACH, Jean CLOUET, Gérard CORNU, Charles-Henri de COSSE-BRISSAC, Charles de CUTTOLI, Jean-Paul DELEVOYE, Robert Del PICCHIA, Fernand DEMILLY, Marcel DENEUX, Gérard DÉRIOT, Charles DESCOURS, Jacques DOMINATI, Paul DUBRULE, Alain DUFAUT, Ambroise DUPONT, Jean-Léonce DUPONT, Jean-Paul ÉMIN, Jean-Paul ÉMORINE, Michel ESNEU, Hubert FALCO, André FERRAN, Hilaire FLANDRE, Jean-Pierre FOURCADE, Bernard FOURNIER, Philippe FRANÇOIS, Serge FRANCHIS, Yves FRÉVILLE, Philippe de GAULLE, Patrice GÉLARD, Alain GÉRARD, François GERBAUD, Paul GIROD, Daniel GOULET, Alain GOURNAC, Francis GRIGNON, Louis GRILLOT, Georges GRUILLOT, Hubert HAENEL, Mme Anne HEINIS, MM. Pierre HÉRISSON, Alain HETHENER, Daniel HOEFFEL,
Loi de finances rectificative pour 2000 JEAN-BAPTISTE, Jean-Jacques JÉGOU, Edouard LANDRAIN, Maurice LEROY, Roger LESTAS, Maurice LIGOT, Christian MARTIN, Pierre MÉHAIGNERIE, Pierre MENJUCQ, Arthur PAECHT, Dominique PAILLÉ, Jean-Luc PRÉEL, Marc REYMANN, François ROCHEBLOINE et François SAUVADET, députés, et par MM. Jean ARTHUIS, Alain LAMBERT, Philippe MARINI, Nicolas ABOUT, Louis ALTHAPÉ, Denis BADRÉ, José BALARELLO, Jacques BAUDOT, Michel BÉCOT, Georges BERCHET, Jean BERNARD, Roger BESSE, Paul BLANC, Maurice BLIN, André BOHL, Christian BONNET, James BORDAS, Joël BOURDIN, Jean BOYER, Louis BOYER, Gérard BRAUN, Mme Paulette BRISEPIERRE, MM. Louis de BROISSIA, Michel CALDAGUÈS, Robert CALMÉJANE, Jean-Pierre CANTEGRIT, Jean-Claude CARLE, Auguste CAZALET, Charles CECCALDI-RAYNAUD, Gérard CÉSAR, Jean CHÉRIOUX, Marcel-Pierre CLEACH, Jean CLOUET, Gérard CORNU, Charles-Henri de COSSE-BRISSAC, Charles de CUTTOLI, Jean-Paul DELEVOYE, Robert Del PICCHIA, Fernand DEMILLY, Marcel DENEUX, Gérard DÉRIOT, Charles DESCOURS, Jacques DOMINATI, Paul DUBRULE, Alain DUFAUT, Ambroise DUPONT, Jean-Léonce DUPONT, Jean-Paul ÉMIN, Jean-Paul ÉMORINE, Michel ESNEU, Hubert FALCO, André FERRAN, Hilaire FLANDRE, Jean-Pierre FOURCADE, Bernard FOURNIER, Philippe FRANÇOIS, Serge FRANCHIS, Yves FRÉVILLE, Philippe de GAULLE, Patrice GÉLARD, Alain GÉRARD, François GERBAUD, Paul GIROD, Daniel GOULET, Alain GOURNAC, Francis GRIGNON, Louis GRILLOT, Georges GRUILLOT, Hubert HAENEL, Mme Anne HEINIS, MM. Pierre HÉRISSON, Alain HETHENER, Daniel HOEFFEL,
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CONSTEXT000017664353_4
CONSTEXT000017664353
4
128f126f893dbea1
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
François GERBAUD, Paul GIROD, Daniel GOULET, Alain GOURNAC, Francis GRIGNON, Louis GRILLOT, Georges GRUILLOT, Hubert HAENEL, Mme Anne HEINIS, MM. Pierre HÉRISSON, Alain HETHENER, Daniel HOEFFEL, Jean-Paul HUGOT, Jean-Jacques HYEST, André JOURDAIN, Roger KAROUTCHI, Jean-Philippe LACHENAUD, Gérard LARCHER, Patrick LASSOURD, René-Georges LAURIN, Dominique LECLERC, Guy LEMAIRE, Roland du LUART, Jacques MACHET, André MAMAN, René MARQUES, Pierre MARTIN, Serge MATHIEU, Jean-Luc MIRAUX, Bernard MURAT, Philippe NACHBAR, Paul NATALI, Mme Nelly OLIN, MM. Joseph OSTERMANN, Jacques OUDIN, Jean PÉPIN, Guy POIRIEUX, Ladislas PONIATOWSKI, André POURNY, Jean PUECH, Jean-Pierre RAFFARIN, Henri de RAINCOURT, Charles REVET, Henri REVOL, Louis-Ferdinand de ROCCA SERRA, Josselin de ROHAN, Raymond SOUCARET, Louis SOUVET, Martial TAUGOURDEAU, Henri TORRE, René TRÉGOUET, François TRUCY, Alain VASSELLE, Jean-Pierre VIAL, Xavier de VILLEPIN et Serge VINÇON, sénateurs, dans les conditions prévues à l'article 61, alinéa 2, de la Constitution, de la conformité à celle-ci de la deuxième loi de finances rectificative pour 2000 ;
Loi de finances rectificative pour 2000 François GERBAUD, Paul GIROD, Daniel GOULET, Alain GOURNAC, Francis GRIGNON, Louis GRILLOT, Georges GRUILLOT, Hubert HAENEL, Mme Anne HEINIS, MM. Pierre HÉRISSON, Alain HETHENER, Daniel HOEFFEL, Jean-Paul HUGOT, Jean-Jacques HYEST, André JOURDAIN, Roger KAROUTCHI, Jean-Philippe LACHENAUD, Gérard LARCHER, Patrick LASSOURD, René-Georges LAURIN, Dominique LECLERC, Guy LEMAIRE, Roland du LUART, Jacques MACHET, André MAMAN, René MARQUES, Pierre MARTIN, Serge MATHIEU, Jean-Luc MIRAUX, Bernard MURAT, Philippe NACHBAR, Paul NATALI, Mme Nelly OLIN, MM. Joseph OSTERMANN, Jacques OUDIN, Jean PÉPIN, Guy POIRIEUX, Ladislas PONIATOWSKI, André POURNY, Jean PUECH, Jean-Pierre RAFFARIN, Henri de RAINCOURT, Charles REVET, Henri REVOL, Louis-Ferdinand de ROCCA SERRA, Josselin de ROHAN, Raymond SOUCARET, Louis SOUVET, Martial TAUGOURDEAU, Henri TORRE, René TRÉGOUET, François TRUCY, Alain VASSELLE, Jean-Pierre VIAL, Xavier de VILLEPIN et Serge VINÇON, sénateurs, dans les conditions prévues à l'article 61, alinéa 2, de la Constitution, de la conformité à celle-ci de la deuxième loi de finances rectificative pour 2000 ;
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CONSTEXT000017664353_5
CONSTEXT000017664353
5
155ec1ec5d38fcfa
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
LE CONSEIL CONSTITUTIONNEL,Vu la Constitution ;Vu l'ordonnance n° 58-1067 du 7 novembre 1958 modifiée portant loi organique sur le Conseil constitutionnel, notamment le chapitre II du titre II de ladite ordonnance ;Vu l'ordonnance n° 59-2 du 2 janvier 1959 modifiée portant loi organique relative aux lois de finances ;Vu la directive 77/388/CEE du Conseil, du 17 mai 1977, en matière d'harmonisation des législations des Etats membres relatives aux taxes sur le chiffre d'affaires ;Vu la directive 92/5/CEE du Conseil, du 10 février 1992, portant modification et mise à jour de la directive 77/99/CEE relative à des problèmes sanitaires en matière d'échanges intracommunautaires de produits à base de viande et modifiant la directive 64/433/CEE ;Vu la loi n° 2000-1257 du 23 décembre 2000 de financement de la sécurité sociale pour 2001 ;Vu le code général des impôts et le livre des procédures fiscales ;Vu le code des douanes ;Vu le code des postes et télécommunications ;Vu le code de la sécurité sociale ;Vu les observations du Gouvernement, enregistrées le 26 décembre 2000 ;Le rapporteur ayant été entendu ;
Loi de finances rectificative pour 2000 LE CONSEIL CONSTITUTIONNEL,Vu la Constitution ;Vu l'ordonnance n° 58-1067 du 7 novembre 1958 modifiée portant loi organique sur le Conseil constitutionnel, notamment le chapitre II du titre II de ladite ordonnance ;Vu l'ordonnance n° 59-2 du 2 janvier 1959 modifiée portant loi organique relative aux lois de finances ;Vu la directive 77/388/CEE du Conseil, du 17 mai 1977, en matière d'harmonisation des législations des Etats membres relatives aux taxes sur le chiffre d'affaires ;Vu la directive 92/5/CEE du Conseil, du 10 février 1992, portant modification et mise à jour de la directive 77/99/CEE relative à des problèmes sanitaires en matière d'échanges intracommunautaires de produits à base de viande et modifiant la directive 64/433/CEE ;Vu la loi n° 2000-1257 du 23 décembre 2000 de financement de la sécurité sociale pour 2001 ;Vu le code général des impôts et le livre des procédures fiscales ;Vu le code des douanes ;Vu le code des postes et télécommunications ;Vu le code de la sécurité sociale ;Vu les observations du Gouvernement, enregistrées le 26 décembre 2000 ;Le rapporteur ayant été entendu ;
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CONSTEXT000017664353_6
CONSTEXT000017664353
6
12b561641ea0ae47
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
1. Considérant que les députés auteurs de la première saisine défèrent au Conseil constitutionnel la deuxième loi de finances rectificative pour 2000 en mettant en cause sa sincérité ; qu'ils contestent plus particulièrement ses articles 6, 37 et 48 ; que, pour leur part, les sénateurs auteurs de la seconde saisine critiquent, en tout ou partie, ses articles 2, 3, 4, 8, 16, 35, 37, 48 et 64 ;- SUR LA SINCERITE DE LA LOI DE FINANCES RECTIFICATIVE :2. Considérant que la sincérité des recettes et du déficit figurant dans la loi déférée est contestée par les députés requérants ; qu'ils dénoncent à cet égard une sous-évaluation de recettes fiscales ;3. Considérant que les ressources de l'Etat retracées dans les lois de finances présentent un caractère prévisionnel et sont prises en compte sous forme d'évaluations ; qu'il ne ressort pas des éléments fournis au Conseil constitutionnel que les évaluations prises en compte dans l'article d'équilibre soient, eu égard au montant de la sous-estimation alléguée rapporté aux masses budgétaires, entachées d'une erreur manifeste ; que, par suite, le grief doit être écarté ;- SUR L'ARTICLE 2 :4. Considérant qu'en exécution d'un arrêt de la Cour de justice des Communautés européennes en date du 12 septembre 2000, l'article 2 modifie le régime de la taxe sur la valeur ajoutée applicable aux exploitants d'ouvrages de circulation routière à péages pour le rendre compatible avec la directive susvisée du 17 mai 1977 ; qu'en application des
Loi de finances rectificative pour 2000 1. Considérant que les députés auteurs de la première saisine défèrent au Conseil constitutionnel la deuxième loi de finances rectificative pour 2000 en mettant en cause sa sincérité ; qu'ils contestent plus particulièrement ses articles 6, 37 et 48 ; que, pour leur part, les sénateurs auteurs de la seconde saisine critiquent, en tout ou partie, ses articles 2, 3, 4, 8, 16, 35, 37, 48 et 64 ;- SUR LA SINCERITE DE LA LOI DE FINANCES RECTIFICATIVE :2. Considérant que la sincérité des recettes et du déficit figurant dans la loi déférée est contestée par les députés requérants ; qu'ils dénoncent à cet égard une sous-évaluation de recettes fiscales ;3. Considérant que les ressources de l'Etat retracées dans les lois de finances présentent un caractère prévisionnel et sont prises en compte sous forme d'évaluations ; qu'il ne ressort pas des éléments fournis au Conseil constitutionnel que les évaluations prises en compte dans l'article d'équilibre soient, eu égard au montant de la sous-estimation alléguée rapporté aux masses budgétaires, entachées d'une erreur manifeste ; que, par suite, le grief doit être écarté ;- SUR L'ARTICLE 2 :4. Considérant qu'en exécution d'un arrêt de la Cour de justice des Communautés européennes en date du 12 septembre 2000, l'article 2 modifie le régime de la taxe sur la valeur ajoutée applicable aux exploitants d'ouvrages de circulation routière à péages pour le rendre compatible avec la directive susvisée du 17 mai 1977 ; qu'en application des
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CONSTEXT000017664353_7
CONSTEXT000017664353
7
2640340a2c2849c1
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
de la taxe sur la valeur ajoutée applicable aux exploitants d'ouvrages de circulation routière à péages pour le rendre compatible avec la directive susvisée du 17 mai 1977 ; qu'en application des nouvelles dispositions, les opérations des exploitants seront assujetties au nouveau régime à compter du 1er janvier 2001 ;5. Considérant qu'aux termes du VII de l'article 2, seul contesté par les requérants : " Les exploitants d'ouvrages de circulation routière dont les péages sont soumis à la taxe sur la valeur ajoutée peuvent formuler des réclamations contentieuses tendant à l'exercice du droit à déduction de la taxe sur la valeur ajoutée ayant, le cas échéant, grevé à titre définitif les travaux de construction et de grosses réparations qu'ils ont réalisés à compter du 1er janvier 1996 au titre d'ouvrages mis en service avant le 12 septembre 2000. " Le montant restitué est égal à l'excédent de la taxe sur la valeur ajoutée qui a ainsi grevé les travaux sur la taxe sur la valeur ajoutée afférente aux péages qui n'a pas été acquittée du 1er janvier 1996 au 11 septembre 2000 " ;6. Considérant que les sénateurs requérants soutiennent qu'" en disposant que les exploitants d'ouvrages de circulation routière peuvent formuler des réclamations contentieuses dans les seules conditions fixées par la loi, et en déterminant par avance dans la loi le résultat de ces contentieux ", l'article 2 méconnaîtrait le droit au recours qui découle de l'article 16 de la Déclaration des droits de l'homme
Loi de finances rectificative pour 2000 de la taxe sur la valeur ajoutée applicable aux exploitants d'ouvrages de circulation routière à péages pour le rendre compatible avec la directive susvisée du 17 mai 1977 ; qu'en application des nouvelles dispositions, les opérations des exploitants seront assujetties au nouveau régime à compter du 1er janvier 2001 ;5. Considérant qu'aux termes du VII de l'article 2, seul contesté par les requérants : " Les exploitants d'ouvrages de circulation routière dont les péages sont soumis à la taxe sur la valeur ajoutée peuvent formuler des réclamations contentieuses tendant à l'exercice du droit à déduction de la taxe sur la valeur ajoutée ayant, le cas échéant, grevé à titre définitif les travaux de construction et de grosses réparations qu'ils ont réalisés à compter du 1er janvier 1996 au titre d'ouvrages mis en service avant le 12 septembre 2000. " Le montant restitué est égal à l'excédent de la taxe sur la valeur ajoutée qui a ainsi grevé les travaux sur la taxe sur la valeur ajoutée afférente aux péages qui n'a pas été acquittée du 1er janvier 1996 au 11 septembre 2000 " ;6. Considérant que les sénateurs requérants soutiennent qu'" en disposant que les exploitants d'ouvrages de circulation routière peuvent formuler des réclamations contentieuses dans les seules conditions fixées par la loi, et en déterminant par avance dans la loi le résultat de ces contentieux ", l'article 2 méconnaîtrait le droit au recours qui découle de l'article 16 de la Déclaration des droits de l'homme
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CONSTEXT000017664353_8
CONSTEXT000017664353
8
062e7d90ada0e743
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
la loi, et en déterminant par avance dans la loi le résultat de ces contentieux ", l'article 2 méconnaîtrait le droit au recours qui découle de l'article 16 de la Déclaration des droits de l'homme et du citoyen de 1789 ; que serait également méconnue l'autorité qui s'attache à la chose jugée par la Cour de justice des communautés européennes, le contribuable ayant droit " à la pleine application d'une décision de justice " ; que la compensation opérée par le législateur entre la taxe sur la valeur ajoutée collectée sur les péages et la taxe sur la valeur ajoutée déductible constituerait une validation législative et un dispositif fiscal rétroactif que ne justifierait aucun motif d'intérêt général ; qu'enfin, une rupture de l'égalité devant les charges publiques résulterait du fait que " seuls les ouvrages construits après le 1er janvier 1996 ouvriront droit à déduction ", alors que " tous les péages perçus... seront soumis à la TVA dès le 1er janvier 2001 " et que des sociétés ont construit l'essentiel de leurs ouvrages avant 1996 ;7. Considérant que la disposition contestée, qui ne constitue ni une mesure de validation ni une disposition fiscale rétroactive, a pour seul objet et pour seul effet de permettre aux exploitants d'obtenir, s'ils y trouvent un intérêt financier, la reconstitution de leur situation au regard du nouveau régime de la taxe sur la valeur ajoutée pour la période comprise entre le 1er janvier 1996 et le 12 septembre 2000 ; que, s'il en résulte que seule
Loi de finances rectificative pour 2000 la loi, et en déterminant par avance dans la loi le résultat de ces contentieux ", l'article 2 méconnaîtrait le droit au recours qui découle de l'article 16 de la Déclaration des droits de l'homme et du citoyen de 1789 ; que serait également méconnue l'autorité qui s'attache à la chose jugée par la Cour de justice des communautés européennes, le contribuable ayant droit " à la pleine application d'une décision de justice " ; que la compensation opérée par le législateur entre la taxe sur la valeur ajoutée collectée sur les péages et la taxe sur la valeur ajoutée déductible constituerait une validation législative et un dispositif fiscal rétroactif que ne justifierait aucun motif d'intérêt général ; qu'enfin, une rupture de l'égalité devant les charges publiques résulterait du fait que " seuls les ouvrages construits après le 1er janvier 1996 ouvriront droit à déduction ", alors que " tous les péages perçus... seront soumis à la TVA dès le 1er janvier 2001 " et que des sociétés ont construit l'essentiel de leurs ouvrages avant 1996 ;7. Considérant que la disposition contestée, qui ne constitue ni une mesure de validation ni une disposition fiscale rétroactive, a pour seul objet et pour seul effet de permettre aux exploitants d'obtenir, s'ils y trouvent un intérêt financier, la reconstitution de leur situation au regard du nouveau régime de la taxe sur la valeur ajoutée pour la période comprise entre le 1er janvier 1996 et le 12 septembre 2000 ; que, s'il en résulte que seule
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CONSTEXT000017664353_9
CONSTEXT000017664353
9
bfa367aaed3552ee
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
de leur situation au regard du nouveau régime de la taxe sur la valeur ajoutée pour la période comprise entre le 1er janvier 1996 et le 12 septembre 2000 ; que, s'il en résulte que seule la taxe sur la valeur ajoutée grevant les travaux réalisés à compter du 1er janvier 1996 sur des ouvrages mis en service avant le 12 septembre 2000 ouvre droit à cette déduction, cette limitation dans le temps des droits à réclamation, au demeurant conforme au droit commun des réclamations tel qu'il résulte de l'article L. 190 du livre des procédures fiscales, ne porte pas au droit au recours une atteinte contraire à l'article 16 de la Déclaration des droits de l'homme et du citoyen de 1789 ; que, par ailleurs, ces dispositions n'entraînent aucune rupture d'égalité dès lors qu'elles s'appliquent dans les mêmes conditions à tous les exploitants se trouvant dans la même situation ; que la circonstance que certaines entreprises, ayant réalisé l'essentiel de leurs travaux avant le 1er janvier 1996, ne bénéficient pas des droits à déduction afférents aux travaux réalisés avant cette date n'entraîne aucune rupture d'égalité, dès lors qu'elles se trouvent dans une situation différente ; que, par suite, l'article 2 n'est contraire à aucun principe ni à aucune règle de valeur constitutionnelle ;- SUR L'ARTICLE 3 :8. Considérant que l'article 3 de la loi déférée affecte au fonds de financement de la réforme des cotisations patronales de sécurité sociale le reliquat du droit de consommation sur les
Loi de finances rectificative pour 2000 de leur situation au regard du nouveau régime de la taxe sur la valeur ajoutée pour la période comprise entre le 1er janvier 1996 et le 12 septembre 2000 ; que, s'il en résulte que seule la taxe sur la valeur ajoutée grevant les travaux réalisés à compter du 1er janvier 1996 sur des ouvrages mis en service avant le 12 septembre 2000 ouvre droit à cette déduction, cette limitation dans le temps des droits à réclamation, au demeurant conforme au droit commun des réclamations tel qu'il résulte de l'article L. 190 du livre des procédures fiscales, ne porte pas au droit au recours une atteinte contraire à l'article 16 de la Déclaration des droits de l'homme et du citoyen de 1789 ; que, par ailleurs, ces dispositions n'entraînent aucune rupture d'égalité dès lors qu'elles s'appliquent dans les mêmes conditions à tous les exploitants se trouvant dans la même situation ; que la circonstance que certaines entreprises, ayant réalisé l'essentiel de leurs travaux avant le 1er janvier 1996, ne bénéficient pas des droits à déduction afférents aux travaux réalisés avant cette date n'entraîne aucune rupture d'égalité, dès lors qu'elles se trouvent dans une situation différente ; que, par suite, l'article 2 n'est contraire à aucun principe ni à aucune règle de valeur constitutionnelle ;- SUR L'ARTICLE 3 :8. Considérant que l'article 3 de la loi déférée affecte au fonds de financement de la réforme des cotisations patronales de sécurité sociale le reliquat du droit de consommation sur les
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CONSTEXT000017664353_10
CONSTEXT000017664353
10
e591ab8f4dcd921b
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
L'ARTICLE 3 :8. Considérant que l'article 3 de la loi déférée affecte au fonds de financement de la réforme des cotisations patronales de sécurité sociale le reliquat du droit de consommation sur les tabacs manufacturés perçu par l'Etat au titre de l'année 2000 ;9. Considérant que, selon les sénateurs requérants, l'article 3 ne respecterait pas les dispositions de l'article L.O. 111-3 du code de la sécurité sociale dans la mesure où il méconnaîtrait le champ respectif des lois de finances et des lois de financement de la sécurité sociale, " une loi de finances ne pouvant modifier une mesure contenue dans une loi de financement de la sécurité sociale " ;10. Considérant qu'aux termes du deuxième alinéa du II de l'article L.O. 111-3 du code de la sécurité sociale : " Seules les lois de financement peuvent modifier les dispositions prises en vertu des 1° à 5° du I " ; que cette dernière disposition a pour objet de faire obstacle à ce que les conditions générales de l'équilibre financier, telles qu'elles résultent de la loi de financement de la sécurité sociale de l'année, modifiée le cas échéant, par des lois de financement rectificatives, ne soient affectées par l'application de textes législatifs ou réglementaires dont les incidences sur les conditions de cet équilibre, dans le cadre de l'année, n'auraient pu au préalable, être appréciées et prises en compte par une des lois de financement susmentionnées ;11. Considérant que le transfert du reliquat du produit du droit de
Loi de finances rectificative pour 2000 L'ARTICLE 3 :8. Considérant que l'article 3 de la loi déférée affecte au fonds de financement de la réforme des cotisations patronales de sécurité sociale le reliquat du droit de consommation sur les tabacs manufacturés perçu par l'Etat au titre de l'année 2000 ;9. Considérant que, selon les sénateurs requérants, l'article 3 ne respecterait pas les dispositions de l'article L.O. 111-3 du code de la sécurité sociale dans la mesure où il méconnaîtrait le champ respectif des lois de finances et des lois de financement de la sécurité sociale, " une loi de finances ne pouvant modifier une mesure contenue dans une loi de financement de la sécurité sociale " ;10. Considérant qu'aux termes du deuxième alinéa du II de l'article L.O. 111-3 du code de la sécurité sociale : " Seules les lois de financement peuvent modifier les dispositions prises en vertu des 1° à 5° du I " ; que cette dernière disposition a pour objet de faire obstacle à ce que les conditions générales de l'équilibre financier, telles qu'elles résultent de la loi de financement de la sécurité sociale de l'année, modifiée le cas échéant, par des lois de financement rectificatives, ne soient affectées par l'application de textes législatifs ou réglementaires dont les incidences sur les conditions de cet équilibre, dans le cadre de l'année, n'auraient pu au préalable, être appréciées et prises en compte par une des lois de financement susmentionnées ;11. Considérant que le transfert du reliquat du produit du droit de
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CONSTEXT000017664353_11
CONSTEXT000017664353
11
f35451d7a7f6063d
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
cadre de l'année, n'auraient pu au préalable, être appréciées et prises en compte par une des lois de financement susmentionnées ;11. Considérant que le transfert du reliquat du produit du droit de consommation sur les tabacs du budget de l'Etat vers le fonds de financement de la réforme des cotisations patronales de sécurité sociale est évalué à trois milliards de francs ; que ce transfert affecterait les conditions générales de l'équilibre financier de la sécurité sociale pour l'année 2000, alors qu'aucune loi de financement de la sécurité sociale n'a pris en compte cette incidence et qu'aucune ne pourra plus le faire d'ici à la fin de l'exercice ; qu'il convient à cet égard de relever que le IX de l'article 16 de la loi susvisée du 23 décembre 2000 de financement de la sécurité sociale pour 2001 rend seulement applicable, dès le 1er janvier 2000, l'affectation des droits sur les boissons au fonds de financement de la réforme des cotisations patronales de sécurité sociale ;12. Considérant, en conséquence, que l'article 3 de la loi déférée doit être déclaré non conforme à la Constitution comme contraire aux dispositions de l'article L.O. 111-3 du code de la sécurité sociale ;- SUR L'ARTICLE 4 :13. Considérant que l'article 4 de la loi déférée majore de 350 millions de francs le prélèvement opéré sur le produit de la contribution sociale des sociétés au profit du budget annexe des prestations sociales agricoles pour 2000 ; que cette disposition a pour effet de diminuer du
Loi de finances rectificative pour 2000 cadre de l'année, n'auraient pu au préalable, être appréciées et prises en compte par une des lois de financement susmentionnées ;11. Considérant que le transfert du reliquat du produit du droit de consommation sur les tabacs du budget de l'Etat vers le fonds de financement de la réforme des cotisations patronales de sécurité sociale est évalué à trois milliards de francs ; que ce transfert affecterait les conditions générales de l'équilibre financier de la sécurité sociale pour l'année 2000, alors qu'aucune loi de financement de la sécurité sociale n'a pris en compte cette incidence et qu'aucune ne pourra plus le faire d'ici à la fin de l'exercice ; qu'il convient à cet égard de relever que le IX de l'article 16 de la loi susvisée du 23 décembre 2000 de financement de la sécurité sociale pour 2001 rend seulement applicable, dès le 1er janvier 2000, l'affectation des droits sur les boissons au fonds de financement de la réforme des cotisations patronales de sécurité sociale ;12. Considérant, en conséquence, que l'article 3 de la loi déférée doit être déclaré non conforme à la Constitution comme contraire aux dispositions de l'article L.O. 111-3 du code de la sécurité sociale ;- SUR L'ARTICLE 4 :13. Considérant que l'article 4 de la loi déférée majore de 350 millions de francs le prélèvement opéré sur le produit de la contribution sociale des sociétés au profit du budget annexe des prestations sociales agricoles pour 2000 ; que cette disposition a pour effet de diminuer du
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CONSTEXT000017664353_12
CONSTEXT000017664353
12
6444ab62a3544931
DC
Non conformité partielle
Loi de finances rectificative pour 2000
2000-441
2000-12-28
le prélèvement opéré sur le produit de la contribution sociale des sociétés au profit du budget annexe des prestations sociales agricoles pour 2000 ; que cette disposition a pour effet de diminuer du même montant les ressources affectées au fonds de solidarité vieillesse ;14. Considérant que les sénateurs auteurs de la requête soutiennent que " cette disposition aurait dû être adoptée en loi de financement " et qu'" en modifiant les prévisions de recettes de la loi de financement de la sécurité sociale pour 2000 ", le législateur n'aurait pas respecté l'article L.O. 111-3 du code de la sécurité sociale ;15. Considérant que la mesure prévue par l'article critiqué, qui trouve sa place dans une loi de finances, n'a pas sur les conditions générales de l'équilibre financier de la sécurité sociale pour l'année 2000 une incidence telle qu'elle aurait dû, au préalable, être prise en compte par une loi de financement de la sécurité sociale ; que le grief tiré du non respect de l'article L.O. 111-3 du code de la sécurité sociale doit donc être rejeté ;- SUR L'ARTICLE 6 :16. Considérant que le I de l'article 6 a pour objet de procéder, à hauteur de 13 millions de francs, à un abandon de créances détenues par l'Etat sur la Société nouvelle du journal l'Humanité, au titre des prêts participatifs accordés en 1990 et 1993, imputés sur le compte spécial du Trésor intitulé " Prêts du Fonds de développement économique et social " ; que sont également abandonnés les intérêts contractuels
Loi de finances rectificative pour 2000 le prélèvement opéré sur le produit de la contribution sociale des sociétés au profit du budget annexe des prestations sociales agricoles pour 2000 ; que cette disposition a pour effet de diminuer du même montant les ressources affectées au fonds de solidarité vieillesse ;14. Considérant que les sénateurs auteurs de la requête soutiennent que " cette disposition aurait dû être adoptée en loi de financement " et qu'" en modifiant les prévisions de recettes de la loi de financement de la sécurité sociale pour 2000 ", le législateur n'aurait pas respecté l'article L.O. 111-3 du code de la sécurité sociale ;15. Considérant que la mesure prévue par l'article critiqué, qui trouve sa place dans une loi de finances, n'a pas sur les conditions générales de l'équilibre financier de la sécurité sociale pour l'année 2000 une incidence telle qu'elle aurait dû, au préalable, être prise en compte par une loi de financement de la sécurité sociale ; que le grief tiré du non respect de l'article L.O. 111-3 du code de la sécurité sociale doit donc être rejeté ;- SUR L'ARTICLE 6 :16. Considérant que le I de l'article 6 a pour objet de procéder, à hauteur de 13 millions de francs, à un abandon de créances détenues par l'Etat sur la Société nouvelle du journal l'Humanité, au titre des prêts participatifs accordés en 1990 et 1993, imputés sur le compte spécial du Trésor intitulé " Prêts du Fonds de développement économique et social " ; que sont également abandonnés les intérêts contractuels
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🇫🇷 French Constitutional Council Decisions Dataset (Conseil constitutionnel)

This dataset is a processed and embedded version of all decisions issued by the Conseil constitutionnel (French Constitutional Council) since its creation in 1958. It includes full legal texts of decisions, covering constitutional case law, electoral disputes, and other related matters. The original data is downloaded from the dedicated DILA open data repository and is also published on data.gouv.fr.

The dataset provides semantic-ready, structured and chunked content of constitutional decisions suitable for semantic search, AI legal assistants, or RAG pipelines for example. Each chunk of text has been vectorized using the BAAI/bge-m3 embedding model.


🗂️ Dataset Contents

The dataset is provided in Parquet format and includes the following columns:

Column Name Type Description
chunk_id str Unique generated identifier for each text chunk.
doc_id str Document identifier from the source site.
chunk_index int Index of the chunk within the same document. Starting from 1.
chunk_xxh64 str XXH64 hash of the chunk_text value.
nature str Nature of the decision (e.g., Non lieu à statuer, Conformité, etc.).
solution str Legal outcome or conclusion of the decision.
title str Title summarizing the subject matter of the decision.
number str Official number of the decision (e.g., 2019-790).
decision_date str Date of the decision (format: YYYY-MM-DD).
text str Raw full-text content of the chunk.
chunk_text str Formatted full chunk including title and text.
embeddings_bge-m3 str Embedding vector of chunk_text using BAAI/bge-m3, stored as JSON array string.

🛠️ Data Processing Methodology

📥 1. Field Extraction

The following fields were extracted and/or transformed from the original source:

  • Basic fields:

    • doc_id (cid), title, nature, solution, number, and decision_date are extracted directly from the metadata of each decision record.
  • Generated fields:

    • chunk_id: a generated unique identifier combining the doc_id and chunk_index.
    • chunk_index: is the index of the chunk of a same document. Each document has an unique doc_id.
    • chunk_xxh64: is the xxh64 hash of the chunk_text value. It is useful to determine if the chunk_text value has changed from a version to another.
  • Textual fields:

    • text: chunk of the main text content.
    • chunk_text: generated by concatenating title and text.

✂️ 2. Generation of chunk_text

The Langchain's RecursiveCharacterTextSplitter function was used to make these chunks, which correspond to the text value. The parameters used are :

  • chunk_size = 1500 (in order to maximize the compability of most LLMs context windows)
  • chunk_overlap = 200
  • length_function = len

The value of chunk_text includes the title and the textual content chunk text. This strategy is designed to improve document search.

🧠 3. Embeddings Generation

Each chunk_text was embedded using the BAAI/bge-m3 model. The resulting embedding is stored as a JSON stringified array of 1024 floating point numbers in the embeddings_bge-m3 column.

📌 Embedding Use Notice

⚠️ The embeddings_bge-m3 column is stored as a stringified list of floats (e.g., "[-0.03062629,-0.017049594,...]"). To use it as a vector, you need to parse it into a list of floats or NumPy array. For example, if you want to load the dataset into a dataframe by using the datasets library:

import pandas as pd
import json
from datasets import load_dataset
# The Pyarrow library must be installed in your Python environment for this example. By doing => pip install pyarrow

dataset = load_dataset("AgentPublic/constit")
df = pd.DataFrame(dataset['train'])
df["embeddings_bge-m3"] = df["embeddings_bge-m3"].apply(json.loads)

Otherwise, if you have already downloaded all parquet files from the data/constit-latest/ folder :

import pandas as pd
import json
# The Pyarrow library must be installed in your Python environment for this example. By doing => pip install pyarrow

df = pd.read_parquet(path="constit-latest/") # Assuming that all parquet files are located into this folder
df["embeddings_bge-m3"] = df["embeddings_bge-m3"].apply(json.loads)

You can then use the dataframe as you wish, such as by inserting the data from the dataframe into the vector database of your choice.

🐱 GitHub repository :

The project MediaTech is open source ! You are free to contribute or see the complete code used to build the dataset by checking the GitHub repository

📚 Source & License

🔗 Source :

📄 Licence :

Open License (Etalab) — This dataset is publicly available and can be reused under the conditions of the Etalab open license.

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