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BGB 499. 2 Finance leasing contracts and contracts for the supply of a specified thing or the provision of a specified service in return for instalment payments ( instalment payment transactions ) are governed , subject to subsection ( 3 ) , by the special provisions contained in sections 500 to 504.
Section 500 Finance leasing contracts
BGB 500 Finance leasing contracts between an entrepreneur and a consumer are governed only by the provisions of sections 358 , 359 , 492 ( 1 ) sentences 1 to 4 , section 492 ( 2 ) and ( 3 ) and section 495 ( 1 ) and sections 496 to 498 , with the necessary modifications .
GG 108. 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 .