Electoral disputes

In accordance with the legislation in force governing elections and referendums, and subject to the provisions of Organic Law No. 45 of 2024 of 28 September 2024, amending and supplementing certain provisions of Organic Law No. 16 of 2014 on elections and referendums, the Court of Accounts has jurisdiction to oversee the financing of election campaigns.
This oversight aims to verify that candidates, political parties and candidate lists comply with the legal rules on election campaign financing, and to guarantee the transparency and integrity of the electoral process.

In particular, the Court of Accounts checks:

• that all election expenses are made through the single bank account opened for that purpose;
• that regular, reliable accounts are kept, containing complete and accurate data on all receipts and payments connected with campaign financing;
• the legality of funding sources and their compliance with the legal provisions in force;
• whether expenses incurred are electoral in nature;
• compliance with the legal ceiling on election expenses;
• the absence of electoral offences by candidates, political parties or candidate lists.

Offences committed in this context expose candidates, political parties or candidate lists to financial and electoral penalties that may extend to the loss of office by any person who stood as a candidate on an offending list or within an offending party, in accordance with the legal provisions in force.

The laws and regulations in force also prescribe the rules to be observed and the documents and supporting evidence to be submitted to the Court of Accounts within the statutory time limits.

In exercising its powers in this area, the Court of Accounts applies the procedures laid down in the law governing its organisation insofar as they contain no provisions expressly contrary to the specific rules in the legislation governing elections and referendums.

Appeals against first-instance judgments delivered by the Court of Accounts on election campaign financing are brought before the appeal chambers under the provisions of the law in force concerning the Court of Accounts.

Legal and reference framework

The Court of Accounts’ jurisdiction over election campaign financing is based in particular on the following tex

The Court of Accounts’ jurisdiction over election campaign financing is based in particular on the following texts:

• Organic Law No. 16 of 2014 of 26 May 2014 on elections and referendums, as amended and supplemented, notably by Organic Law No. 7 of 2017 of 14 February 2017 and Organic Law No. 45 of 2024 of 28 September 2024;
• Organic Law No. 41 of 2019 of 30 April 2019 concerning the Court of Accounts;
• Decree-Law No. 35 of 2011 of 10 May 2011 on the election of a National Constituent Assembly, as amended and supplemented;
• Decree-Law No. 91 of 2011 of 29 September 2011 on the procedures and methods for the Court of Accounts’ oversight of the financing of the National Constituent Assembly election campaign;
• Decree No. 218 of 1971 of 29 May 1971 concerning the operation of the Court of Accounts;
• decrees setting the ceilings on election campaign expenditure and on public and private financing, together with their conditions and procedures for the various elections;
• all decisions of the Independent High Authority for Elections (ISIE).

Change in jurisdiction over election campaign financing under the 2024 Organic Law

Under recent legislative reforms, Organic Law No. 45 of 2024 of 28 September 2024, amending and supplementing certain provisions of Organic Law No. 16 of 2014 on elections and referendums, introduced substantial changes to the judicial framework for oversight of election campaign financing and to the general system of electoral disputes.

Under these amendments, jurisdiction to oversee the methods of financing election campaigns was transferred from the Court of Accounts to the Tunis Court of Appeal, which is now the judicial authority competent to conduct documentary and on-site checks of campaign financing and verify compliance by candidates, political parties and candidate lists with the legal rules governing electoral financing.

The amended texts also provide that checks by the Tunis Court of Appeal may be documentary or on the ground, after or during the election campaign, and are mandatory for candidates and lists declared elected.

These changes form part of efforts to modernise the legal framework for elections in the Tunisian Republic and aim to clarify judicial responsibility for overseeing election campaign financing in line with the requirements of amended electoral legislation.