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DeutschRevenue Grundwort fehlt
Fachbebietfehlt Trennung: Rev|enue
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GG 106. 2 Revenue from the following taxes shall accrue to the Länder : the property tax ; the inheritance tax ; the motor vehicle tax ; such taxes on transactions as do not accrue to the Federation pursuant to paragraph ( 1 ) or jointly to the Federation and the Länder pursuant to paragraph ( 3 ) of this Article the beer tax ; the tax on gambling establishments .
GG 106. 3 Revenue from income taxes , corporation taxes and turnover taxes shall accrue jointly to the Federation and the Länder ( joint taxes ) to the extent that the revenue from the income tax and the turnover tax is not allocated to municipalities pursuant to paragraphs ( 5 ) and ( 5a ) of this Article . The Federation and the Länder shall share equally the revenues from income taxes and corporation taxes . The respective shares of the Federation and the Länder in the revenue from the turnover tax shall be determined by a federal law requiring the consent of the Bundesrat . Such determination shall be based on the following principles : The Federation and the Länder shall have an equal claim against current revenues to cover their necessary expenditures . The extent of such expenditures shall be determined with due regard to multi-year financial planning . The financial requirements of the Federation and of the Länder shall be coordinated in such a way as to establish a fair balance , avoid excessive burdens on taxpayers , and ensure uniformity of living standards throughout the federal territory . In determining the respective shares of the Federation and the Länder in the revenue from the turnover tax , reductions in revenue incurred by the Länder from 1 January 1996 because of the provisions made with respect to children in the income tax law shall also be taken into account . Details shall be regulated by the federal law enacted pursuant to the third sentence of this paragraph .
GG 107. 1 Revenue from Land taxes and the Land share of revenue from income and corporation taxes shall accrue to the individual Länder to the extent that such taxes are collected by finance authorities within their respective territories ( local revenue ) . Details regarding the delimitation as well as the manner and scope of allotment of local revenue from corporation and wage taxes shall be regulated by a federal law requiring the consent of the Bundesrat . This law may also provide for the delimitation and allotment of local revenue from other taxes . The Land share of revenue from the turnover tax shall accrue to the individual Länder on a per capita basis ; a federal law requiring the consent of the Bundesrat may provide for the grant of supplementary shares not exceeding one quarter of a Land share to Länder whose per capita income from Land taxes , from income and corporation taxes and from taxes under Article 106b ranks below the average of all the Länder combined ; with respect to the tax on the acquisition of real estate , the capacity to generate revenue shall be considered .
GG 120. 2 Revenue shall pass to the Federation at the time it assumes responsibility for the expenditures referred to in this Article .