The second paragraph of Article 90 of the Constitution excludes referendums on laws concerning taxes, customs duties and other compulsory charges, as well as laws adopted to implement the state budget.
Where an emergency act amends tax legislation while also including changes in unrelated fields, the answer to the admissibility question is not straightforward.
By combining unrelated amendments in a single act, the National Assembly should not be able to extend the constitutional referendum prohibition to questions that would otherwise remain open to referendum voting. Such an interpretation would allow the right to a referendum to be circumvented by the choice of legislative technique.