Presidential budget accountability under Articles 67 and 68
Accountability must target deliberate obstruction or a defined offence, never merely an unsuccessful budget.
Article 67
The President enjoys strong constitutional protection for acts performed in that capacity and from domestic proceedings during the term, subject to the Constitution’s exceptions.
Article 68
Removal is possible only for a breach of duties manifestly incompatible with holding office. studies whether deliberate refusal to comply with a final constitutional budget ruling should be expressly connected to that standard.
What should not be criminal
Good-faith forecasting errors, lawful policy choices and unexpected recessions must not become crimes.
What could be a separate offence
Knowing falsification, deliberate concealment of legally required information, destruction of records or intentional circumvention of a final ruling could be separately defined.
Working documents and data
Legal and institutional sources
French Constitution, Article 34
French fiscal council — official missions
Organic Budget Act, Article 61