Artikel 105: Budget; budgetary authority; accounting; comptability

Artikel 105
  1. The estimates of the States revenues and expenditures shall be laid down by Act of Parliament.
  2. Bills containing general estimates shall be presented by or on behalf of the King every year on the date specified in Article 65.
  3. A statement of the States revenues and expenditures shall be presented to the States General in accordance with the provisions of the relevant Act of Parliament. The balance sheet approved by the Court of Audit shall be presented to the States General.
  4. Rules relating to the management of the States finances shall be prescribed by Act of Parliament.

In andere talen:

English

  1. The estimates of the States revenues and expenditures shall be laid down by Act of Parliament.
  2. Bills containing general estimates shall be presented by or on behalf of the King every year on the date specified in Article 65.
  3. A statement of the States revenues and expenditures shall be presented to the States General in accordance with the provisions of the relevant Act of Parliament. The balance sheet approved by the Court of Audit shall be presented to the States General.
  4. Rules relating to the management of the States finances shall be prescribed by Act of Parliament.

Français

  1. Le budget des recettes et des dépenses de l'État est établi par la loi.
  2. Chaque année, au moment visé à l'article 65, les projets des lois générales sur le budget sont déposés par le Roi ou en son nom.
  3. Il est rendu compte des recettes et des dépenses de l'État aux États généraux selon les dispositions de la loi. Le compte approuvé par la Cour es comptes est communiqué aux États généraux.
  4. La loi fixe des règles sur la gestion des finances de l'État.

Deutsch

  1. Der Reichshaushalt wird durch Gesetz festgestellt.
  2. Jedes Jahr werden Vorlagen für allgemeine Haushaltsgesetze vom König oder in seinem Au ftrag zu dem in Artikel 65 bezeichneten Zeitpunkt ei ngebracht.
  3. Den Generalstaaten wird über die Einnahmen und Ausgaben des Reiches entsprechend den gesetzlichen Bestimmungen Rechenschaft abgelegt. Die von der Allgemeinen Rechnungskammer gebilligte Haushaltsrechnun g wird den Generalstaaten vorgelegt.
  4. Das Gesetz enthält Vorschriften über die Verwaltung der Reichsfinanzen.

Español

  1. El presupuesto de los ingresos y gastos del Estado se aprobará por la ley.
  2. Anualmente se presentarán por el Rey o en su nombre proyectos de leyes de presupuestos generales en la fecha a que se refiere el artículo 65.
  3. Se rendirá cuenta de los ingresos y gastos del Estado a los Estados Generales de conformidad con lo dispuesto por la ley. La cuenta aprobada por la Sala General de Cuentas será sometida a los Estados Generales.
  4. La ley regulará la gestión de la hacienda del Estado.

Toelichting

Please note: Only the Dutch-language version of the Constitution has legal effect. 

The budget is established by law. Therefore, first the House of Representatives and then the Senate must approve the budget. Every year on Prinsjesdag (Budget Day), the government submits the legislative proposals for the following year's budget. This gives the Houses sufficient time to consider the proposals before the end of the year. Because it involves a law, only the House of Representatives can amend the budget by means of the right of amendment.

The government must also account to the States General for revenues and expenditures. This is regulated in the Government Accounts Act. This Act also contains the rules for the management of the State's finances. The Court of Audit must approve the State's accounts.