Un budget “réversible” ? Ce que le prochain gouvernement pourra vraiment défaire
Pour rendre son projet de loi de finances acceptable, le gouvernement insiste sur le fait qu’une partie de son contenu sera modifiable “dès sa première semaine” par le prochain exécutif.
The French government has unveiled a "reversible" budget plan, allowing future administrations to reverse certain fiscal decisions made during their term. Prime Minister David Amiel and his cabinet have emphasized the innovative approach aimed at giving presidents the freedom to alter the budget after the presidential election. This "reversibility" features in the newly presented financial and social security funding bills, which were obtained by POLITICO.
The most contentious aspect of the plan involves freezing pension increases at 1,260 euros per month, resulting in €4 billion in savings. The mechanism, described as "atypical," allows for pension revaluation below inflation or freezing through decree, effective until October 31, 2027, and retroactively applied since January 1. This provision serves as a safety net, granting the next executive the discretion to reverse the freeze entirely or partially.
Similar measures apply to other budgetary items, such as the freezing of APL (Assistance Personnalisée à Longue Durée), activity allowances, general social contributions relief thresholds, and civil servant indexation points. According to Amiel, "all the freezes are reversible; the next government can reverse them in its first week of office."
However, the plan's success in assuaging opposition, particularly from the far-right Rally for France (RN), remains questionable. Democratic opposition argues that the budget should be subject to parliamentary approval, rather than being handed over to the president to modify at will. One opposition member expressed concern that the proposal effectively disempowers the legislature.
While reversibility provides flexibility, it does not extend to major tax measures, which require special legislation. Previous governments have exercised this option, such as Nicolas Sarkozy and François Hollande, during their respective administrations. For state spending, reversibility is also limited: ministerial allocations can be canceled or reoriented through decree, but only to a certain extent. Any reallocation must come from a budget rectification law.
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