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Deutschtaxes Grundwort fehlt
Fachbebietfehlt Trennung: taxes
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GG 105. 2 The Federation shall have concurrent power to legislate with respect to all other taxes the revenue from which accrues to it wholly or in part or as to which the conditions provided for in paragraph ( 2 ) of Article 72 apply .
GG 105. 2a The Länder shall have power to legislate with regard to local taxes on consumption and expenditures so long and insofar as such taxes are not substantially similar to taxes regulated by federal law . They are empowered to determine the rate of the tax on acquisition of real estate .
GG 105. 3 Federal laws relating to taxes the revenue from which accrues wholly or in part to the Länder or to municipalities ( associations of municipalities ) shall require the consent of the Bundesrat .
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 .