15 septembre 1661
9 août 1789
Conseil royal
France. Conseil royal des finances (1661-1789)
Règlement du 15 septembre 1661 pour l’établissement du conseil royal des finances ; édition par Isambert, Decrusy, Jourdan et Taillandier dans Recueil général des anciennes lois françaises depuis l’an 420 jusqu’à la révolution de 1789…, tome 18, août 1661-décembre 1671, Paris, 1829, p. 9-10.
Les affaires sont soumises au Conseil par le rapporteur, donc le plus souvent le contrôleur général qui lit l’extrait (rapport) préparé par ses bureaux ou ceux des intendants des finances ou du commerce ; la décision portée sur l’extrait est ensuite mise en forme par ces mêmes bureaux et validée par apostille du contrôleur général. En plus du contrôleur général des finances, peuvent aussi faire office de rapporteurs le secrétaire d’État de la Marine lorsqu’il est question de trancher sur les appels interjetés des sentences du Conseil des prises, ou un maître des requêtes quand une affaire a été confiée à une commission pour examen avant délibération au Conseil royal.
Les décisions du Conseil royal peuvent, comme celles des autres conseils, prendre la forme de lettres missives (rares cependant pour ce conseil), d’actes scellés (lettres patentes, etc), et surtout d’arrêts dits dans ce cas « en finance », simples (de loin les plus nombreux) ou en commandement. À la différence des autres conseils de gouvernement, le Conseil royal rend donc à la fois des arrêts simples et en commandement. En effet, le Conseil ordinaire des finances qui produisait la première catégorie d’arrêts tombe en sommeil à cette époque et disparaît même avant la fin du XVIIe siècle, en liaison avec l’effacement, attribué à l’influence de Colbert, du rôle du chancelier en matière de finances. Les arrêts simples en finance émanent donc à partir de cette époque du Conseil royal des finances ou, pour quelques-uns, des directions des finances. D’autres types d’actes et documents relatifs au budget de l’État et à l’ordonnancement des recettes et dépenses sont visés au Conseil royal des finances : états, rôles de taxes, brevets répartissant chaque année la taille et les impositions accessoires de la taille entre les différentes généralités, résultats passant les baux des fermes, traités, etc.
Le Conseil royal des finances [ou simplement Conseil royal] fait partie des conseils de gouvernement présidés par le roi en personne. Établi par Louis XIV par le règlement du 15 septembre 1661, il est une création ex nihilo sans rapport avec les conseils déjà existants compétents en matière financière. Par ce règlement qui suit de peu l'arrestation de Fouquet, le roi supprime la surintendance des finances et appelle près de lui un conseil destiné à l'assister dans l'exercice des fonctions de surintendant qu'il entendait désormais assurer en personne.
Ce conseil est alors composé « d'un chef sous l'autorité et en la présence de Sa Majesté [...] et de trois conseillers dont l'un sera intendant des finances [...] ». Le chancelier devait y être appelé lorsque le roi « le jugera à propos » ; il semble qu'il en était membre de droit, de même que le garde des sceaux lorsqu'il y en avait un. Le chef du Conseil royal des finances, duc ou maréchal aux prérogatives toutes formelles (sauf quand il exerce les fonctions de principal ministre, comme c’est le cas de Maurepas sous Louis XVI) mais gratifié de généreux appointements, et les conseillers sont désignés par commission jusqu’à la fin de l’Ancien Régime. Le roi se réserve pour lui-même, seul, « la signature de toutes les ordonnances concernant les dépenses comptables et les comptans tant pour les dépenses secrètes que pour remises, intérêts et autres de toute nature ». À partir de 1665, cependant, un des conseillers, le contrôleur général des finances, désormais unique titulaire de cette charge (dont Colbert est le premier détenteur), et tenant lieu de ministre des finances, occupe une place prépondérante au sein du Conseil royal dont il est la plupart du temps le seul rapporteur.
C’est au Conseil royal que se décide la politique financière et fiscale du royaume, la création d’impôts nouveaux, le budget de l’État, et sa compétence s’étend à toutes les matières relevant du contrôle général des finances dont l’éventail est extrêmement large. Malgré la création, à plusieurs reprises, d’un Conseil du commerce, il garde toujours la haute main sur la politique économique ; il tranche aussi les affaires contentieuses relatives aux finances avec l’appui de la Grande et de la Petite Directions des finances qui en traitent une (petite) partie.
Très actif au départ, se réunissant deux à trois fois par semaine sous Louis XIV, le Conseil royal des finances ne tient plus, à partir de la majorité de Louis XV, qu’une séance hebdomadaire, le lundi puis, très vite, le mardi, avec de rares séances extraordinaires. Si le nombre des arrêts en finance reste très important tout au long du XVIIIe siècle, les séances du Conseil royal s’espacent de plus en plus et il apparaît que la majorité de ces arrêts ne sont en réalité pas délibérés (à peine un arrêt sur vingt environ - arrêts simples et en commandement confondus - en 1736 d’après Michel Antoine) ; ils instrumentent des décisions prises lors du travail du roi avec le contrôleur général des finances et surtout émanant « de la ‘finance’ c’est-à-dire de ce vaste ensemble groupant le contrôleur général, les intendants des finances et leurs premiers commis » ainsi que de « certaines commissions extraordinaires gravitant autour du contrôle général » (Michel Antoine).
Cette situation a fini par émouvoir les contemporains et a suscité, de 1756 à 1775, les remontrances de la Cour des aides de Paris contre la trop grande puissance de la finance, du contrôleur général aux intendants des provinces ; la cour lui reproche notamment d’être juge et partie en matière de contentieux administratif et réclame que celui-ci soit confié à de vrais magistrats. L’édit de 1777, qui supprime les intendants des finances et crée le Comité contentieux des finances composé de conseillers d’État et de maîtres des requêtes chargé d’examiner les questions contentieuses relevant du département de la finance, « réintroduit le Conseil dans le règlement du contentieux financier » (Aline Logette). Quelques réformes interviennent encore avant la Révolution : le règlement du 3 juin 1787 fusionne le Conseil royal des finances avec le Conseil royal du commerce en un organisme unique appelé Conseil royal des finances et du commerce ; celui du 27 octobre suivant réorganise les bureaux et commissions dépendant du Conseil royal des finances, supprimant notamment la Petite Direction des finances. Le règlement du 9 août 1789 ordonne la réunion du Conseil royal des finances et du commerce avec le Conseil des dépêches et le Conseil d’État, c’est-à-dire qu’il y a fusion des conseils de gouvernement au sein d’un nouveau conseil des ministres.
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