Did you know that, as a constitutional rule, no tax may be imposed in Lebanon without a law enacted by Parliament of Lebanon?
Taxation is not an administrative measure. It is a legislative prerogative. The authority to impose taxes belongs exclusively to Parliament, as the elected representative of the people. This safeguard exists to prevent arbitrary fiscal decisions and to ensure democratic control over public finances.
There is, however, a narrow exception. Parliament may delegate limited legislative powers to the government, but such delegation must be precise in scope and clearly restricted in time. It cannot be open-ended, nor may it disturb the constitutional balance between legislative and executive authority.
Under the 2026 Budget Law, recently adopted by Parliament, the government was granted authority to legislate on customs-related matters. Based on this authorization, it introduced an increase of 300,000 Lebanese pounds on every 20 liters of gasoline.
In practical terms, this increase operates as an indirect tax. Regardless of its technical label, the financial burden ultimately reaches the consumer. Fuel price adjustments ripple through transportation costs, goods, services, and overall living expenses. The impact extends well beyond the fuel pump.
The stated objective of this measure is to finance salary adjustments and benefits for public sector employees and retirees. Supporting public servants during prolonged economic strain is, from a social perspective, understandable. The legal issue, however, lies elsewhere: does the delegation granted under the Budget Law legitimately cover a measure of this nature? And does it remain within constitutional limits?
In matters of taxation, legitimacy is not defined solely by purpose. Procedure is equally decisive. In constitutional systems, how a tax is imposed is just as important as why it is imposed.
This development therefore raises a fundamental question: has the delegation of authority been exercised within its proper legal boundaries, and does the measure fully comply with constitutional principles governing taxation?