Public law: constitutional law, administrative law, and administrative institutions
Public law covers the constitutional order of 2011, the theory of the administrative act, administrative litigation, and the institutional architecture within which the finance inspector works.
Constitutional law
The Constitution of 30 July 2011 (referendum 1 July 2011) defines Morocco as a constitutional, democratic, parliamentary and social monarchy (art. 1). The King appoints the Head of Government from the party that won the elections and appoints the other ministers on the latter's proposal (art. 47). Article 71 lists the domaine de la loi, Article 75 the finance laws, and Title VIII creates the Cour constitutionnelle - 12 members, six appointed by the King (including its president), three by the Chambre des représentants, three by the Chambre des conseillers, for a single six-year term. Parliament is bicameral: 395 representatives (5 years) and 120 councillors (6 years).
Administrative law
The administrative act is unilateral and executory; a circulaire is in principle non-décisoire unless it adds a new rule, in which case it may be challenged. Legality review covers competence, form and procedure, and grounds (violation of law, détournement de pouvoir). The recours pour excès de pouvoir lies before the tribunal administratif, then on appeal, with the Chambre administrative de la Cour de cassation at the apex. Principles: légalité, continuité, mutabilité, responsabilité.
Institutions
Trésor, DGI, Douane, IGF, ANCFCC, CNSS; contrôle hiérarchique versus tutelle.
Worked example
A governor refuses a request, relying on an unpublished internal circular. The refusal is a décisoire act, hence challengeable within the 60-day time limit; the circular is unenforceable against the applicant because it was not published; the ground is violation of law. The applicant seeks annulment, not damages.
Traps
Saying the King appoints all ministers alone; confusing tutelle (between distinct legal persons) with contrôle hiérarchique; treating every circular as challengeable; mixing the composition of the two chambers.