The government and the National Rally filed their appeals with the Constitutional Council on Wednesday against the 2026 finance law, adopted earlier this week via article 49.3. Two separate approaches, but the same objective: to have the Wise Men examine several provisions deemed legally fragile or politically questionable.
In his appeal, Prime Minister Sébastien Lecornu does not explicitly call for the bill to be struck down, but rather requests prior approval of three sensitive measures. These measures are: a tax on family holding companies intended to limit certain forms of tax optimization, the tightening of the Dutreil pact governing the transfer of family businesses, and a tax provision related to reinvestment after the sale of a company. The government believes that, given the economic stakes, these provisions should only come into effect after a compliance review.
For its part, the National Rally group led by Marine Le Pen The National Rally (RN) attacks the very integrity of the budget text. It denounces a "materially inaccurate" balance sheet that fails to properly account for certain expenditures, notably the increase in the activity bonus. The RN also criticizes a provision imposing mandatory insurance against damage related to riots, arguing that it falls outside the scope of finance laws.
Finally, the party is challenging an article that restricts the possibility of financing their driver's license through the CPF (Personal Training Account) to job seekers only, seeing it as a breach of equality before the law. La France Insoumise has announced that it will also file its own appeal.
