| Fachwort |
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| Deutsch | monopolies | Grundwort | fehlt |
| Fachbebiet | fehlt |
Trennung: | monopolies |
| Inhalt | fehlt |
Status: | |
| Worttyp | fehlt |
| GG 105. 1 The Federation shall have exclusive power to legislate with respect to customs duties and fiscal monopolies . |
| Article 106 Apportionment of tax revenue and yield of fiscal monopolies |
| GG 106. 1 The yield of fiscal monopolies and the revenue from the following taxes shall accrue to the Federation : customs duties ; taxes on consumption insofar as they do not accrue to the Länder pursuant to paragraph ( 2 ) , or jointly to the Federation and the Länder in accordance with paragraph ( 3 ) , or to municipalities in accordance with paragraph ( 6 ) of this Article ; the road freight tax , motor vehicle tax , and other taxes on transactions related to motorised vehicles ; the taxes on capital transactions , insurance and bills of exchange ; non-recurring levies on property and equalisation of burdens levies ; income and corporation surtaxes ; levies imposed within the framework of the European Communities . |
| 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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