Sénégal Conseil Constitutionnel: Proposition Loi 36/26 Crédits Spéciaux Inadmissible

• The Senegalese Constitutional Council declared Proposition de loi n° 36/26, concerning special credits, inadmissible in its decision n° 7/C/2026.
• The Prime Minister initiated the recourse, arguing the proposed law's provisions were regulatory, not legislative.
• The Council found that the proposal encroached on matters reserved for organic law (Loi organique lois de finances Sénégal) and regulatory power, violating Article 67, paragraph 3, of the Constitution.
• Specifically, defining the legal regime of special credits falls under organic law, while execution rules are for regulatory power.
• This ruling reinforces the strict division of legislative competence in public finance in Sénégal.

This decision from the Senegalese Constitutional Council clarifies the strict division of legislative competence regarding public finance, particularly 'crédits spéciaux.'

The Senegalese Constitutional Council recently declared Proposition de loi n° 36/26, concerning the legal framework for special credits (régime juridique des crédits spéciaux), to be inadmissible. This decision, designated n° 7/C/2026, was rendered on Tuesday, August 25, following a recourse filed by the Prime Minister on August 18. The Prime Minister had sought to establish that provisions within the proposed law were regulatory in nature and, consequently, to have the entire proposition declared inadmissible.

The proposed legislation had been introduced by deputies Guy Marius Sagna, Mame Diarra Bèye, and Alphonse Mané Sambou. The Council's ruling sided with the government, marking a significant clarification regarding legislative competence in public finance. The declaration of inadmissibility means the proposed law cannot proceed in its current form, as it was deemed to overstep the boundaries of ordinary legislative power.

In its detailed reasoning, particularly in considering 15, the Constitutional Council referenced Organic Law n° 2020-07 of February 26, 2020, which governs finance laws. This organic law, which has been modified, comprehensively defines the rules pertaining to the nature, presentation, opening, specialization, execution, and control of budgetary credits. The Council concluded, in considering 16, that the ordinary legislator lacks the authority to establish an independent category of public credits or to define their legal framework, asserting that such matters inherently fall within the purview of the organic law related to finance laws.

Furthermore, the Council's examination of the proposed law, specifically articles 2, 5, 6, 8, and 10, revealed that it did more than merely specify the execution modalities for special credits. Instead, it defined the very concept, object, and legal regime of these credits. This action, as stated in considering 18, constituted an intervention by the ordinary legislator into an area that the Constitution explicitly assigns to the organic legislator, thereby infringing upon the provisions of Article 67, paragraph 3, of the Constitution of Sénégal.

The Constitutional Council further elaborated on its decision by pointing out that articles 3 and 4 of the proposition de loi n° 36/26 sought to establish specific rules for the execution of special credits and to define, through precise criteria, the scope of permissible derogations concerning their commitment, liquidation, authorization, payment, justification, and control. However, the Council determined that these specific measures fall under the domain of regulatory power.

According to considering 19, these aspects are delegated to the regulatory authority by the organic law, as stipulated in Article 118 of Decree n° 2020-978 of April 23, 2020, which outlines the exercise of its constitutional prerogatives. Consequently, in considering 20, the Council affirmed that these particular matters are not within the legislative domain outlined by Article 67 of the Constitution, but rather within the regulatory domain, which itself derives from the organic law on finance laws, enacted pursuant to Article 67, paragraph 3, of the Constitution. This strict interpretation underscores the clear division of compétence législative Sénégal.

This decision from the Senegalese Constitutional Council clarifies the strict division of legislative competence regarding public finance, particularly 'crédits spéciaux.' The ruling reinforces the principle that ordinary laws cannot encroach upon domains explicitly reserved for organic laws or regulatory power. It highlights the critical importance of adhering to constitutional provisions, such as Article 67, which delineate the scope of different legislative instruments.

The inadmissibility of Proposition de loi n° 36/26 serves as a precedent, emphasizing the need for legislative proposals to respect the established hierarchy of norms. It underscores that the régime juridique crédits spéciaux Sénégal is primarily governed by organic law and delegated regulatory power, not by ordinary legislation. This outcome provides a definitive interpretation of the boundaries of legislative action concerning budgetary matters, ensuring that the integrity of the financial legal framework is maintained.

This decision from the Senegalese Constitutional Council clarifies the strict division of legislative competence regarding public finance, particularly 'crédits spéciaux.' Lawyers and compliance officers involved in legislative drafting or advising on budgetary matters must be aware that ordinary laws cannot encroach upon domains reserved for organic laws or regulatory power, reinforcing the need to adhere to constitutional provisions like Article 67 to prevent legislative proposals from being declared inadmissible.

Source: Original reporting via Senegalese media outlets