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  |  | BGB 247*). 1 The basic rate of interest is 3.62%.** ) It changes on 1 January and 1 July each year by the percentage points by which the reference rate has risen or fallen since the last change in the basic rate of interest . The reference rate is the rate of interest for the most recent main refinancing operation of the European Central Bank before the first calendar day of the relevant six-month period . | 
|  | GG 0. Full citation : Basic Law for the Federal Republic of Germany in the revised version published in the Federal Law Gazette Part III , classification number 100-1 , as last amended by the Act of 29 July 2009 ( Federal Law Gazette I p . 2248 ) . | 
|  | GG 106b As of 1 July 2009 , following the transfer of the motor vehicle tax to the Federation , the Länder shall be entitled to a sum from the tax revenue of the Federation . Details shall be regulated by a federal law requiring the consent of the Bundesrat . | 
|  | GG 108. 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 . | 
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