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The Constitutional Bylaw on Budget Acts (LOLF) of 1 August 2001 was amended in 2005 in order to introduce the “budgetary governance” rule to regulate the use of any surpluses of tax receipts accruing during the year. The exact scope of this rule has raised a number of questions from the outset. Although the system’s use in two full budget rounds has helped to pinpoint the implications and limits, several misgivings remain, reflecting budget policy’s resistance to attempts at legal control.