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GG 23. 5 Insofar as , in an area within the exclusive competence of the Federation , interests of the Länder are affected , and in other matters , insofar as the Federation has legislative power , the Federal Government shall take the position of the Bundesrat into account . To the extent that the legislative powers of the Länder , the structure of Land authorities , or Land administrative procedures are primarily affected , the position of the Bundesrat shall be given the greatest possible respect in determining the Federations position consistent with the responsibility of the Federation for the nation as a whole . In matters that may result in increased expenditures or reduced revenues for the Federation , the consent of the Federal Government shall be required .
GG 84. 1 Where the Länder execute federal laws in their own right , they shall provide for the establishment of the requisite authorities and regulate their administrative procedures . If federal laws provide otherwise , the Länder may enact deviating regulations . If a Land has enacted a law pursuant to the second sentence , subsequent federal laws regulating the organisation of authorities and their administrative procedure shall not be enacted until at least six months after their promulgation , provided that no other determination has been made with the consent of the Bundesrat . The third sentence of paragraph ( 2 ) of Article 72 shall apply accordingly . In exceptional cases , owing to a special need for uniform federal legislation , the Federation may regulate the administrative procedure with no possibility of separate Land legislation . Such laws shall require the consent of the Bundesrat . Federal laws may not entrust municipalities and associations of municipalities with any tasks .
GG 104. 1 Liberty of the person may be restricted only pursuant to a formal law and only in compliance with the procedures prescribed therein . Persons in custody may not be subjected to mental or physical mistreatment .
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 .