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BGB 247*). 1 The basic rate of interest is 3.62%.** ) It changes on 1 January and 1 July each year by the percentage points by which the reference rate has risen or fallen since the last change in the basic rate of interest . The reference rate is the rate of interest for the most recent main refinancing operation of the European Central Bank before the first calendar day of the relevant six-month period .
Subtitle 2 Contract for the management of the affairs of another* ) * ) Official note : This subtitle serves to implement 1. Directive 97/7/EC of the European Parliament and of the Council of 27 January 1997 on cross-border credit transfers ( OJ L 43 of 14 February 1997 , p . 25 ) , 2. Articles 3 to 5 of Directive 98/26/EC of the European Parliament and of the Council of 19 May 1998 on settlement finality in payment and securities settlement systems ( OJ L 166 of 11 June 1998 , p . 45 ) .
BGB 1587b.* ) Note : This half-sentence is void , by the judgment of the Federal Constitutional Court [ Bundesverfassungsgericht ] of 27 January 1983 ( Federal Law Gazette [ Bundesgesetzblatt ] I p . 375 ) .
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 .