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