Anonymous

Article 108: [Financial administration of the Federation
and the Länder - Financial courts]
1.
Customs duties, fiscal monopolies, taxes on consumption regulated by a federal
law, including the turnover tax on imports, the motor vehicle tax and other
transaction taxes related to motorised vehicles as from 1 July 2009, and charges
imposed within the framework of the European Communities shall be
administered by federal finance authorities. The organisation of these
authorities shall be regulated by a federal law. Inasmuch as intermediate
authorities have been established, their heads shall be appointed in consultation
with the Land governments.
2.
All other taxes shall be administered by the financial authorities of the Länder.
The organisation of these authorities and the uniform training of their civil
servants may be regulated by a federal law requiring the consent of the
Bundesrat. Inasmuch as intermediate authorities have been established, their
heads shall be appointed in agreement with the Federal Government.
•
Subsidiary unit government
3.
To the extent that taxes accruing wholly or in part to the Federation are
administered by revenue authorities of the Länder, those authorities shall act on
federal commission. Paragraphs (3) and (4) of Article 85 shall apply, provided
that the Federal Minister of Finance shall take the place of the Federal
Government.

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Germany 1949 (rev. 2012)
4.
Where and to the extent that execution of the tax laws will be substantially
facilitated or improved thereby, a federal law requiring the consent of the
Bundesrat may provide for collaboration between federal and Land revenue
authorities in matters of tax administration, for the administration of taxes
enumerated in paragraph (1) of this Article by revenue authorities of the Länder,
or for the administration of other taxes by federal revenue authorities. The
functions of Land revenue authorities in the administration of taxes whose
revenue accrues exclusively to municipalities (associations of municipalities)
may be delegated by the Länder to municipalities (associations of municipalities)
wholly or in part.
•
Subsidiary unit government
5.
The procedures to be followed by federal revenue authorities shall be
prescribed by a federal law. The procedures to be followed by Land revenue
authorities or, as provided by the second sentence of paragraph (4) of this
Article, by municipalities (associations of municipalities) may be prescribed by a
federal law requiring the consent of the Bundesrat.