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GG 108. 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 .
Level:
Leistung:
fehlt
Status:
Englisch
GG 108. 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
.
