477
=S=> 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 .
=S=> GG 108. 2 All other taxes shall be administered by the financial authorities of the Länder . The organisation of these authorities and the uniform training of their civil servants may be regulated by a federal law requiring the consent of the Bundesrat . Inasmuch as intermediate authorities have been established , their heads shall be appointed in agreement with the Federal Government .
=S=> GG 108. 3 To the extent that taxes accruing wholly or in part to the Federation are administered by revenue authorities of the Länder , those authorities shall act on federal commission . Paragraphs ( 3 ) and ( 4 ) of Article 85 shall apply , provided that the Federal Minister of Finance shall take the place of the Federal Government .
=S=> 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 .
=S=> 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 .
=S=> GG 108. 6 Financial jurisdiction shall be uniformly regulated by a federal law .
=S=> GG 108. 7 The Federal Government may issue general administrative rules which , to the extent that administration is entrusted to Land revenue authorities or to municipalities ( associations of municipalities ) , shall require the consent of the Bundesrat .
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