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Deutschcollaboration Grundwort fehlt
Fachbebietfehlt Trennung: collaboration
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GG 108. 4 Where and to the extent that execution of the tax laws will be substantially facilitated or improved thereby , a federal law requiring the consent of the Bundesrat may provide for collaboration between federal and Land revenue authorities in matters of tax administration , for the administration of taxes enumerated in paragraph ( 1 ) of this Article by revenue authorities of the Länder , or for the administration of other taxes by federal revenue authorities . The functions of Land revenue authorities in the administration of taxes whose revenue accrues exclusively to municipalities ( associations of municipalities ) may be delegated by the Länder to municipalities ( associations of municipalities ) wholly or in part .