15กฏหมายพื้นฐานสหพันธรัฐเยอรมัน

The Execution of Federal Laws and the Federal Administration . 139 (2) The Lander, or such self-governing corporate bodies as are competent under Land law, shall administer the federal motorways and other federal highways used by long-distance traffic on federal commission. (3) On application of a Land, the Federation may assume the administration of federal motorways and other federal highways used by long-distance traffic insofar as they lie within the territory of that Land. Article 91 [Internal emergency] (1) In order to avert an imminent danger to the existence or free democratic basic order of the Federation or of a Land, a Land may call upon police forces of other Lander, or upon personnel and facilities of other administrative authorities and of the Federal Border Police. (2) If the Land where such danger is imminent is not itself willing or able to combat the danger, the Federal Government may place the police in that Land and the police forces of other Lander under its own orders and deploy units of the Federal Border Police. Any such order shall be rescinded once the danger is removed, or at any time on the demand of the Bundesrat. If the danger extends beyond the territory of a single Land, the Federal Government, insofar as is necessary to combat such danger, may issue instruc- tions to the Land governments; the first and second sentences of this paragraph shall not be affected by this provision.

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Joint Tasks . 141 VIlla. Joint Tasks Article 91a [Joint tasks >Responsibility for expenditure] (1) In the following areas the Federation shall participate in the discharge of responsibilities of the Lander, provided that such responsibilities are important to society as a whole and that federal participation is necessary for the improvement of living conditions Uoint tasks): 1. improvement of regional economic structures; 2. improvement of the agrarian structure and of coastal preservation. (2) Federal laws enacted with the consent of the Bundesrat shall specify the joint tasks as well as the details of coordination. (3) In cases to which clause 1 of paragraph (1) of this Article applies, the Federation shall finance one half of the expenditure in each Land. In cases to which clause 2 of paragraph (1) of this Article applies, the Federation shall finance at least one half of the expenditure, and the proportion shall be the same for all Lander. Details shall be regulated by law. The provision of funds shall be subject to appropriation in the budgets of the Federation and the Lander. (4) (repealed) (5) (repealed)

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Joint Task~ • 143 Article 91b [Education programmes and promotion of research] (1) The Federation and the Lander may mutually agree to cooperate in cases of supraregional importance in the promotion of: 1. research facilities and projects apart from institutions of higher education; 2. scientific projects and research at institutions of higher education; 3. construction of facilities at institutions of higher education, including large scientific installations. Agreements under clause 2 of paragraph (1) shall require the consent of all the Lander. (2) The Federation and the Lander may mutually agree to cooperate for the assessment of the performance of educational systems in international comparison and in drafting relevant reports and recommendations. (3) The apportionment of costs shall be regulated in the pertinent agreement.

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Joint Tasks . 145 Article 91c [Information technology systems] (1) The Federation and the Lander may cooperate III planning, constructing, and operating information technology systems needed to discharge their responsibilities. (2) The Federation and the Lander may agree to specify the standards and security requirements necessary for exchanges between their information technology systems. Agreements regarding the bases of cooperation under the first sentence may provide, for individual responsibilities determined by their content and scope, that detailed regulations be enacted with the consent of a qualified majority of the Federation and the Lander as laid down in the agreements. They require the consent of the Bundestag and the legislatures of the participating Lander; the right to withdraw from these agreements cannot be precluded. The agreements shall also regulate the sharing of costs. (3) The Lander may also agree on the joint operation of information technology systems along with the establishment of installations for that purpose. (4) For linking the information networks of the Federation and the Lander, the Federation shall establish a connecting network. Details regarding the establishment and the operation of the connecting network shall be regulated by a federal law with the consent of the Bundesrat. Article 91d [Comparison of performance] With a view to ascertaining and improving the performance of their administrations, the Federation and the Lander may conduct comparative studies and publish the results thereof.

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Joint Tasks . 147 Article 91e [Cooperation in respect of basic support for persons seeking employment] (1) In the execution of federal laws in the field of basic support for persons seeking employment the Federation and the Uinder or the municipalities and associations of municipalities responsible pursuant to Land law shall generally cooperate in joint institutions. (2) The Federation may authorise a limited number of municipalities and associations of municipalities, at their request and with the consent of the highest Land authority, to discharge the tasks pursuant to paragraph (l) alone. In this case, the Federation shall bear the necessary expenditures including the administrative expenses for the tasks which are to be discharged by the Federation in the execution of laws pursuant to paragraph (1). (3) Details shall be regulated by a federal law requiring the consent of the Bundesrat.

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The Judiciary . 149 IX. The Judiciary Article 92 [Court organisation] The judicial power shall be vested in the judges; it shall be exercised by the Federal Constitutional Court, by the federal courts provided for in this Basic Law, and by the courts of the Lander. Article 93 [Jurisdiction of the Federal Constitutional Court] (1) The Federal Constitutional Court shall rule: l. on the interpretation of this Basic Law in the event of disputes concerning the extent of the rights and duties of a supreme federal body or of other parties vested with rights of their own by this Basic Law or by the rules of procedure of a supreme federal body; 2. in the event of disagreements or doubts concerning the formal or substantive compatibility of federal law or Land law with this Basic Law, or the compatibility of Land law with other federal law, on application of the Federal Government, of a Land government, or of one fourth of the Members of the Bundestag; 2a. in the event of disagreements whether a law meets the requirements of paragraph (2) of Article 72, on application of the Bundesrat or of the government or legislature of a Land;

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The Judiciary . 151 3. in the event of disagreements concerning the rights and duties of the Federation and the Lander, especially in the execution of federal law by the Lander and in the exercise of federal oversight; 4. on other disputes involving public law between the Federation and the Lander, between different Lander, or within a Land, unless there is recourse to another court; 4a. on constitutional complaints, which may be filed by any person alleging that one of his basic rights or one of his rights under paragraph (4) ofArticle 20 or under Article 33,38, 101, 103 or 104 has been infringed by public authority; 4b. on constitutional complaints filed by municipalities or associations of municipalities on the ground that their right to self-government under Article 28 has been infringed by a law; in the case of infringement by a Land law, however, only if the law cannot be challenged in the constitutional court of the Land; 5. in the other instances provided for in this Basic Law.

152 • ~1t:J~t11fl1'i (2) Lri8L~i'mh~8.:j'IJ8~lflll'll~m i'~1J1mLl'i.:j~Hli'~ 'I118i'~~m LLl'i.:jl-JCli'~ f11Clf~jj11l-J\\iqJ LLl'i.:j~'I1~'t1Di'~~::~8.:jlU~,rtJ mrul-J1I9111 72(4) 11 fl11l-J ~1 Lu 'Ul'U fl11\\9l11 flt)'I1l-J1 tJ1\\91 tJ 81fltJ flt)'I1l-J1 tJ ~'I1'WlJjji'~L13 81 ~ l-Hu.:jrlUL~~fl 'I118L13 'I118mru\\9l1l-Jl-J1m1 125fl (2) oU8 1 11 L13m~\\9l11 flt) 'I1l-J1 tJ ~'I1'WlJjj i'~1~~ fl '1118113 fl1 'JVi ~11unlu~,rtJ'IJ 8.:jf11 Cl i'~jj11l-J \\iqJ LLl'i.:j~'I1-WllDf~~.:j LU'Ufl111U~,rtJ mrufl11l-J~1 Lu'Ul'Ufl1119l11flt)'I1l-J1 tJ~ ~m::.ru1u 'I118flt)'I1l-J1 tJ~'I1-WlJjjf~11381~19l11:U\"'U LL'Yl'U flt)'I1l-J1 tJ~'I1-W'Ujji'~ 1~~fl\\9l1l-Jl-J119l11 72 (4) 'I118l-J119l11 125 fl (2) oU8 2 i.:ji1\\.1i'1Jfh~8.:j \\9l1l-JU1::1tJfI LLmH-w~11ru1 'I11fl~1.:jflt)'I1l-J1 tJt1'U8 ~m tJl~u.:jrlu'lJ8.:j l-J1\\9l'J1 72(4) 'I11mU'Umru~~m~LL'Yl'U1111t)1L13N1'Ul-J1\\9l11 125 fl (2) U1::ttJfI~~8.:j '1118'111 fl~l.:j flt)'I1l-J1 tJ1131~fu fl1'J-W~1'Jru1 LLCl :;Cl.:jl.J~m til'U 'I1~.:jtJ '1118'111 flll'll~mL13 N1'U~1.:jflt)'I1l-J1 tJ~~\"flllru:: L'I1ii8'Ufiu~1.:j ~ ..\". flt)'I1l-J1 tJUUU'U (3) f11 Cl i'~jj11l-J\\iqJ LLl'i .:j~'I1-W'Ujji'~~8.:jlU~,rtJ ~\\91 ~'U L18.:j ~'U\\9l1l-J ~1~\\9l'Ui'Ul-J8U'I1l-J1 tJ1\\91 tJflt)'I1l-J1 tJ~'I1-W'Ujji'~~1 tI (1) f11Cl i'~jjnl-J\\i qJ LLl'i.:j ~'I1-W'Ujjf~U1::fl 8U ~1 tJ ~-w'Vn flll1 LLl'i.:j ~'I1'W'Ujji':jj LLCl ::~l-J1~flfl'U~'U 1\\91 tJfIi .:j'l1~.:j'IJ 8.:j i:1l-J1~fl'IJ 8.:jf11 Cl i':jjjj11l-J'Uill ... ... \" u LLl'i.:j~'I1-W'Ujji'~~8.:jl-J1~lfl fl11rl\\91 L~8fl1\\91 tJ~m ~LL'Yl'U1111t)1LLCl::~flfli.:j'l1~.:j 1\\91 tJ1~i:1m i.:j\\1' i:1l-J1~flf11Cli':jjjjnl-J'Uill LLl'i.:j~'I1'W'Ujjf:jj~tl.:j113 LU'Ui:1l-J1~fl.. .. 'U u .. CV q,q.q (V I tVo.J ~ i:1m ~ LL'Yl 'U11 lit)1 i:1l-J1'lfflll9lJi:1m i:1l-J1'lffl'IJ8.:j1~U1mL'I1.:ji:1'11'V'l'Ujj1~ m8

The Judiciary . 153 (2) At the request of the Bundesrat, a Land government or the parliamentary assembly of a Land, the Federal Constitutional Court shall also rule whether in cases falling under paragraph (4) of Article 72 the need for a regulation by federal law does not exist any longer or whether in the cases referred to in clause 1 of paragraph (2) of Article 125a federal law could not be enacted any longer. The Court's determination that the need has ceased to exist or that federal law could no longer be enacted substitutes a federal law ac- cording to paragraph (4) of Article 72 or clause 2 of paragraph (2) of Article 125a. A request under the first sentence is admissible only if a bill falling under paragraph (4) of Article 72 or the second sentence of paragraph (2) of Article 125a has been rejected by the German Bundestag or if it has not been considered and determined upon within one year, or if a similar bill has been rejected by the Bundesrat. (3) The Federal Constitutional Court shall also rule on such other matters as shall be assigned to it by a federal law. Article 94 [Composition of the Federal Constitutional Court] (1) The Federal Constitutional Court shall consist of federal judges and other members. Half the members of the Federal Constitutional Court shall be elected by the Bundestag and half by the Bundesrat. They may not be members of the Bundestag, of the Bundesrat, of the Federal Government, or of any of the corresponding bodies of a Land.

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The Judiciary . 155 (2) The organisation and procedure of the Federal Constitu- tional Court shall be regulated by a federal law, which shall specify in which instances its decisions shall have the force of law. The law may require that all other legal remedies be exhausted before a constitutional complaint may be filed, and may provide for a separate proceeding to determine whether the complaint will be accepted for decision. Article 95 [Supreme federal courts] (1) The Federation shall establish the Federal Court of Justice, the Federal Administrative Court, the Federal Finance Court, the Federal Labour Court and the Federal Social Court as supreme courts of ordinary, administrative, financial, labour and social jurisdiction. (2) The judges of each of these courts shall be chosen jointly by the competent Federal Minister and a committee for the selection of judges consisting of the competent Land ministers and an equal number of members elected by the Bundestag. (3) A Joint Chamber of the courts specified in paragraph (1) of this Article shall be established to preserve the uniformity of decisions. Details shall be regulated by a federal law.

156 • ~1£J~(l1fl1'j , lJwrn 96 rflijff't1.wUDr~flU: fll':iliL'lJ~Hhul1)'lHl-3ff't1.wUDr~ ~~ LVI Urflij LLli-3lJijr~ ~ \" ,, ft'Hlo'J l'UDoJ1~tll1)o1)J~Q\\.9/ I~fl'lmn,.¥oJn.JDe1v~ .lclt'.cH):.'.VH111tulfl.~c: I.cJ. oJ (1) J 1 lfH flU i1'YlTI1'U('Y2l f)l'lufit1''HU'Wtl•'\\9U1Dftfl~'tHlfll1n)l.,Jr~~~\"fl'lt'!tllqJl'Yl'HU lll1~ft'H'W'UDf~rll'HfU fl tl~l1l'l fl'lt'! lmhii1):;l;sl'lJ\\9I~l'Ul1)'Yll ~ellqJll'ill'l1:;1'Ul:;'Hil~flllth:;fllfl' m 1:;11tl ~tl'Ulh:; l'Ylfl''HltltlUftl.Jl~fl'lJtl~ fl tl~l1l'l~Ui1U1i'Hl'il~l'U~l ~Ul:; l'Ylfl' 'HltlU'U lltllU t~ till £It'!:; l~ £I ~1l1lU'ULU \\9Ill.J~ flt)'Hl.J1 £Jft'H'W'UDf~fil'H'U~ 1l1fl'1t'! l'Hci 1iitl vm £J1~flllft'l1Uft'U 'U'lJ tl~ f~l.J'U \\9I1m:;m1 ~ £J~Dnl.J lll1 ~ 'lI 'I'\" .. .ft'H'W'UDf:;~; ~Vil'llfl1;jl~'Yh~l'Ul~l.J l1\"n1'Ufl'1t'!~~flci11~tl~ l U'UUflflt'!~ij ~ f•ltuftl.JU1i1'Uflll~11~~lll'Hll~\\•9Imflll (3) 1l1fl'1t'! £I ~ Dlll.Jft~ ft ~ u11~ ft'H'W'UDf~ lU'Ufl'l t'! tl'YlDlruft ~ 'c1~'lJ tl ~ 'I'll\" .... 'U .. fl'lt'.!,'I Y.lfll'H'U~'IL'U (1) llt'!:; (2) 'lJtl~l.J1ml'JU' (4) 'c1'H'W'UDf~ell1),r~~~\"fl'lt'!'c1'H'W'UDf~ lVi,tl~llil'Ufl~~1'U1'11£J llt'!:; fil~tl~ l1£J'UI'h~, ~ij~tl'Hltl~ lU'U'lJtl~~flflt'!~ fml'l5flll1'Uft'H'W'UDf~ (5) t~ £Jfl1ll.J U'U£Jtll.J'lJtl~1~'c1m flt)'Hl.Jl £J'c1'H'W'Ud~ell1)uqJtY~ 1l1fl'1t'! lll1~l.Jt'!f~l;s l'lJ \\91 ~l 'U l1)'c1'H'W'UDf~tlUfll:;U 1'UVi 1)lltul'Y11 ~ tll qJl 'l.,j .., J' L'Ulltl~ ~~'U 1. •flll\"JI .JilI m~lNlI l'loJ'UDd' 2 . ell'l5qJ1mll.J~tll.J1t'!l.J'41;j£J'l5l~m £J1~flt)'Hl.J1 £I ell'l5qJl mll.J l:;'Hil~Ul:; l'Ylfl' 3. ft~fllll.Jell'l5qJlmll.J 4. flllm:;'Yil~'Ul~~ij II'U1h'il.J llt'!::~L~m::'Yht~£Jijl1)\\9I'Ul l~tllU fl1'Ufl1ll.Jrl'l.J'W'Ufit~ £Jrl''U~l:;'Hil ~Ul:; l'Ylfl'~l~ , (l.Jl\\9l1l 26 (1) ) ., 5. fl1ll.J11'Ufl~ lll1~f~

The Judiciary . 157 Article 96 [Other federal courts] (1) The Federation may establish a federal court for matters concerning industrial property rights. (2) The Federation may establish federal military criminal courts for the Armed Forces. These courts may exercise criminal jurisdiction only during a state of defence or over members of the Armed Forces serving abroad or on board warships. Details shall be regulated by a federal law. These courts shall be under the aegis of the Federal Minister of Justice. Their full-time judges shall be persons qualified to hold judicial office. (3) The supreme court of review from the courts designated in paragraphs (1) and (2) of this Article shall be the Federal Court of Justice. (4) The Federation may establish federal courts for discipli- nary proceedings against, and for proceedings on complaints by, persons in the federal public service. (5) With the consent of the Bundesrat, a federal law may provide that courts of the Lander shall exercise federal jurisdiction over criminal proceedings in the following matters: 1. genocide; 2. crimes against humanity under international criminal law; 3. war crimes; 4. other acts tending to and undertaken with the intent to disturb the peaceful relations between nations (paragraph (1) of Article 26); 5. state security.

158 • ~ltJ,~mfl1) LllTU\"'U (2) ~iAi'W1 fl1l1~1~fU LL~ \\I~\\l1lf~Ti\\I ~1 LLYlll\\l11~::~ltl111 \\1 fl1lfmlfl ~~ t~U11.hllrfl~11l tll11\\1fl'rl'fl\\ll'Utlti1\\1m1m~tli1m11 tll11\\1fltm.J~lU YI~tl ~~ LLLf~l i:i :m~1uut lLlYuI•r~i~tl~'LULf~I:~:minf:i:ffl1l~1~~l~llJ~i\\,iIf~lltlLmLYll1lUl\\tlll1~Yf1i'LUL~~Lt'Y~huut\"l'Ulrlufh~iAliu'mW1hfrlt1ly1tf1y'1li~ .tl111tl1Y1'U~ Lflru.ntl1 ULflii uru'lltl\\l ~iAi'W1fl1l1~1~fu LL~\\I~\\I LU'U~iAi'W1fl1l1 ~~ ~~tl~;'W 1'Umru~ijfl1mJ~ u'U LL1J~\\Itm\\la~l\\1'11tl\\lfl'l~YI~tl~'U~l'U L'II~ rr~1'U111'11 tl \\I ~'U ~iAi'W1 fl1l1 tll11 \\1 flttl 'U ~1 u111 \\I ii flfl'l~ YI~\\lYI~tl \\1 flllfoW'U ~~ ~ , . q Q..I Q..I 0 ~llJ'Y1 fltlYllJ1 UaYl'W'UD~~fl1Y1'U ~ (2) Yl1 f l g)~ fl1l1aYl'eWLI 'UD~oJ~~:: L~lJ~YI~Q.f.I lflWUtl\\l f l t l YllJ 1 Ji:X U'W'U~l'U'U ~'W'W1 YI~tl ~::UtlUf~DnlJ'U ill'll tl\\llJ~f~l'U'IIru::~l~ \\I~l LLYlll\\ltl til \\I LU'U'Yll \\lfl1~ .. 'II u .. YI~tl1lJ LU'U'Y11\\1fl1~ Lritl1~fUfh~tl\\l'lltl111flam ~LL'Y1'U~llltl~ fl'l~f~D~~lJ\\!ty LLl1\\1aYl'w'UDf~ tll11tltlmhrl'\\It~ u L~U\\l~l\\1lJ1fl~1'U1'Uatl\\ll'Ua1lJ1lfttl'U ~1 U~iAi'W1fl1l1 YI~tl1lf~iAi'W1fl1l1J'ULfliiuru 1'Umru~ LU'Ufl1~~::LiJ~t~ U ~~ 11\\1111 fl'l~f~D~~lJ\\!ty LLl1\\1aYl'rl''UDf~tl111ijfl1rl'\\lU~~ ~iAi'W1fl1l1J'Utl tlfl 11lfl~lLLYlll\\l (3) a \\11 'U:: 'Y11 \\I fl tl YllJ 1U'II tl \\I ~iAi 'W 1fl1l1lJ ~ f ~1lfLU 'U1U ~ llJ ~ fltlYllJ1UlJ~f~tl1Y1'U~ mU1~'IItlUL'II~L'Yh~l.Jlm1 74 (1) ~tl 27 llJ1~ utyty1i11LU'Utl ti1\\1~'U

The Judiciary . 159 Article 97 [Judicial independence] (1) Judges shall be independent and subject only to the law. (2) Judges appointed permanently to full-time positions may be involuntarily dismissed, permanently or temporarily suspended, transferred or retired before the expiration of their term of office only by virtue of judicial decision and only for the reasons and in the manner specified by the laws. The legislature may set age limits for the retirement of judges appointed for life. In the event of changes in the structure of courts or in their districts, judges may be transferred to another court or removed from office, provided they retain their full salary. Article 98 [Legal status of judges >Impeachment] (1) The legal status of federal judges shall be regulated by a special federal law. (2) If a federal judge infringes the principles of this Basic Law or the constitutional order of a Land in his official capacity or unofficially, the Federal Constitutional Court, upon application of the Bundestag, may by a two-thirds majority order that the judge be transferred or retired. In the case of an intentional infringement it may order him dismissed. (3) The legal status of the judges in the Lander shall be regulated by special Land laws if clause 27 of paragraph (1) of Article 74 does not otherwise provide.

160 • ~htl~l.mm (4) l..mf~en~tlll1'U~Gh1'~Vl'Wlfl1nl..J~f~l..Jl~lflfl11\"fi'~ L~elfli1l..Jtl'U t eLI c.t. q I eLI 1\"::1111-31\"~l..J'U ~1\"fl1\"::'Yl1\"1-3 ~ ~j)nl..J LL11-3 l..J~ 1\"~ LL~::fl ru::fl nl..J fll1\"'I:1n111 \"~'.W..'Wlfl1Jl \" o0 c.t. ~i'JWq'Wlfl1Jl'IJ el-3l..J~1!I\"Ll~'Yclt 'I:1el~flI~II (5) l..J~Q1J \"~en ~ (;111 fltll1l..J1 IV el-3 ULfl U1flU tlUU'YlUqjtWlt'U (2) 'lJel-3l..J1(;l1\"ld l~U~el-3LlJm::'YlU~elfltll1l..Jluf~j)nl..J'l.Jqj .'lJel-3l..J~f~~ilmj r1Wr~ff'U'l'Ufl~f)el~f)el'U~Vl'Wlfl1Jl Hl\\U'U~l'Ul~l1iil~ \"\" fltl 11l..J1 U'IJ el-3l..J ~ f~ell ~ tlll1'U ~'l..1'm ~ f~j)1\"1\"l..J'I.J qj LL11-3 'I:1l1vr'Uj)f~ 1i1~ rd'U~elVl'Wl'Yl L~ U1 tluf~j)1\"1\"l..J'Uru~ Lfi~;'Um u'l'Ul..J~f~ LL~ ::en~tlll1'U~ .. 'U too .. 'llv1fn~'I:\"1-3',1:1~(;lllJ..Jm::u,lJL]i1I'l'Ul..Jlml 95 (1 ) (C;LIl~ff'U'Xl5'IJ1~t'Ufl.c~:t J CLI LflU1flUfl11\" U-3fi'U'l~fltll1l..J1 Ul..J~f~ (1) 111 flfl'1~1i1 ~rd'U11 fl 'fWll1l..Jl o ~~ \" Jel ci tlUr11~~ff'U uViil 'I:1l..\"Jmru''UI'U 'IJel-3fl'l~J'U LU'Ufltll1l..Jl U~LlJ'l5elU ~1 uf~1inl..J'I.Jqj 'l..1'1\"::-5'ufl1\"::1J1'UVl ~l1\"rul l~U'l..1'fl'l~l..J~f~~il L'IJ(;l~l'Ul~ Ll1'Uel~elVl'Wl'Yl L~ u1tluf~j)1\"1\"l..J'Uru 'I'11fl11\" ... 'II \" u ~~ff'U'l'Umill~ilfl11\"~::Ljj~f~j)1\"1\"l..J'Uru'llel-3l..J~f~J'U 111el'l..1'fl'1~f~j)1\"1\"l..J'Uru ... 'U u ... .. 'U u LL11-3 '1:111 vr'U j) f ~ '1'11 fll1\" ~~ ff 'U'l 'U fl1\" ill ~ il fll1\" ~ :: Ljj ~ fl tll1l..J 1 U~'U ~ 1'U U'YlUqjtWld'l~U-3fi'u tlUmill~fltll1l..J1 Ul..J~f~~ :: Ljj~fltll1l..J1 U~'U~l'U LL~:: o .:::tct IV CLI tV Q.I CLI CLI mru'Ylfltll1l..J1 Ul..Jm~'IJ~flUfltll1l..Jl U'I:1l1'W'Uj)1\"~m U

The Judiciary . 161 (4) The Lander may provide that Land judges shall be chosen jointly by the Land Minister of Justice and a committee for the selection of judges. (5) The Lander may enact provisions regarding Land judges that correspond with those of paragraph (2) of this Article. Existing Land constitutional law shall not be affected. The decision in cases of judicial impeachment shall rest with the Federal Constitutional Court. Article 99 [Constitutional disputes within a Land] A Land law may assign the decision of constitutional disputes within a Land to the Federal Constitutional Court, and the final decision in matters involving the application of Land law to the supreme courts specified in paragraph (1) of Article 95. Article 100 [Concrete judicial review] (1) If a court concludes that a law on whose validity its decision depends is unconstitutional, the proceedings shall be stayed, and a decision shall be obtained from the Land court with jurisdiction over constitutional disputes where the constitution of a Land is held to be violated, or from the Federal Constitutional Court where this Basic Law is held to be violated. This provision shall also apply where the Basic Law is held to be violated by Land law and where a Land law is held to be incompatible with a federal law.

162 • ~ltJ~\"1fl11 (2) L'U1:;lrh\\lm~-W~l'Hl.!lfl~ 111flii.uflt1\\1rl'EJlfi~;fflr;h11~flflt]l1tJlV ~:;l1il \\I1h:; l'YHHU'Url1'U11~\\I'lJ fl \\I flt]l1l.Jl vt111'W'UDf~111flLli llt'l :;l1~fl flt]l1l.Jl V~:;l1il \\I U~:; l'Y1fY~\\I fl rl11 ri flLl1lfi ~ il'Y1TI IIt'I :;l1U1~1~ v~ ~ \\Illri Uflflt'lD~~l.J~1111fl Lli (l.Jl ~~l 25) Ll1fYlt'l~-W~l~rulfi ~tT'Url\\ll~fl \\lL11 • fYlt'lflOD1ll.J'U UJ lll1\\1t111'W'UDflO'Y11m~~~il'U .. 'U u .. (3) 'L'IUm~~\"fI11l.Jflt]l1l.J1V'y1.j'U/~1}'U'fU 111flfYlm~D~1ll.J\\!t\\jlll1\\lIl.Jt'IU~~ lt1'Uflfll~~il'U~ ll~fl ~l\\lLU~lflfh~~il'U'lJ fl\\lfYlt'lf~D~~l.J\\!t\\jlll1\\1t1l1'W'UDf~ Iv 111fl'U fl\\lfYlt'lflO..D1ll.J'U\"UJ lUll1\\1l.J.t'lf.lOa'U Ll1fYlt'lflO..D1ll.J'U\"UuJ lll1 \\ll.Jt'lflO..U'U rl\\ll~fl\\lLl1fYlt'lf~D1ll.J\\! t\\jlll1 \\lt111'W'UDf~'Y11m~~~il'U lJ1Wl':il 101 .....\", \"\" fll':i111lJWI.:Jfllt'l'YHfl'll .(1) 111l.Jfl1~1i~~\\lfYlt'll\\j lfYlJ Uf1f1t'1 tJ fll.JLli-w\\l t\"l fl tl fl ~ tl fl'U ~l fl , o I CV.q, .c:I iI ~llll1'U\\I ~'y.j'y.jl fllll'Y1'lfflU~1 Vflt]l1l.J1 V (2) fYlt'lljhut\\j-w lfYlJfll~1i~~\\I;ff'UL~n ll~l~ Vflt]l1l.Jl Vl'YhtT'U lJ1Wl':il 102 fll':ium~fll'fI'llth:::l1nt)flW1 Ll1vfll~fll'Y1lJu~:;111~;1~ ...lJl WI ':il 103 fll':i'YHll':ifi!l fl V'\"lWlllJ fl.!)l1lJl U fll':i1.1.. 1lJ fl.!) 11 lJl U \" 1enqpil f..It'lUenmK.:J ttt'l ::: flnl11lJt'I.:J 'fI'lll1t'11 Ufll.:J (1) L'UfYlt'l '4f1f1t'1'YJflfl'UtJfll.Jiiil'Y1TIL~fum~-w~1~rulfl~~1l.Jflt]l1l.J1V (2) fl1~m:;.yh~~ :;L~fu fl1~t'I\\ll'Y1lJ~fl\\lii flt]l1l.Jl V1rt\\jf\\T~Ll1lU'U ,v .q, 1.c:I 0 QJ fI11l.J Ji-J~'Y11\\1 fllt\\jlfl fl'U'Y1~ :;m:;'Y11m~'U'U (3) vUL•f~lfflltt'I]lL1lli.-Jwl \\IL~fum ~t'I\\ll'Y1lJl.Jl fl flill1~ \\lfI ~\\l rlll1fum ~m:;'Y11 V1tl'Ufll l~ Vfll t\\jli1LU

The Judiciary . 163 (2) If, in the course of litigation, doubt exists whether a rule of international law is an integral part of federal law and whether it directly creates rights and duties for the individual (Article 25), the court shall obtain a decision from the Federal Constitutional Court. (3) If the constitutional court of a Land, in interpreting this Basic Law, proposes to deviate from a decision of the Federal Constitutional Court or of the constitutional court of another Land, it shall obtain a decision from the Federal Constitutional Court. Article 101 [Ban on extraordinary courts] (1) Extraordinary courts shall not be allowed . No one may be removed from the jurisdiction of his lawful judge. (2) Courts for particular fields of law may be established only by a law. Article 102 [Abolition of capital punishment] Capital punishment is abolished. Article 103 [Fair trial] (1) In the courts every person shall be entitled to a hearing in accordance with law. (2) An act may be punished only if it was defined by a law as a criminal offence before the act was committed. (3) No person may be punished for the same act more than once under the general criminal laws.

164 • N1U~'f,11fl1'i ~l~'jl 104 fll'j'\"~~'jf)UUJ'j<.'t fll'W (1) Lff1fl1Y-1'Uv.:lUflfn'len'ilmHhn~L~n Lt~l~HJf)fl'\\1lJ1U~ Lihnn:m1'J '\" 0.,J I tI VI .ct .ct Q,.I IV t oJ '4LL~ ::\\91UJ m::u 1'U fll 'J'YI flt)'\\1lJ1 U'U'U fl1'\\1'U ~ L'YIl'U 'U flfI~'YI ~ fl fl fl 'U.:I G.I 0 ~v.:lLll \\91fl v~fl1 u'l~fl1'Juiiu~~il'l1vU'YI1.:1~l.:1fl1 U'\\1~V~ \\91'l'il (2) ~\"WY-l1fllJ1 L'Yl1'!'U~'il ::1il'iluu'l11i1fl1'J~mv'U Lff1fl1Y-1'Uv.:l,UflfI~ .'i\\.1:~lvf'll1r1if1l111'1J1~1~'~Jevn'~UuLffhf1Jf.l1:YI-f1f'U1~v.:~lvU.fl:flI'~l'1!1'fUfi11~Vi1c\"ir~l1viL~Ua'U'1I1~1ufllf1l11i'nJ.~;1~'1Jv'LU~L1f'f1\\1fl1iiY1-1~ 1911'J1'ill11 v1'ilnfl'll.:l r:i'l~1~ uen~Ueh'U1'il'Uv.:l\\91'UL~ d1'Uflil'r'Url'~'il1fl1'U~ 1~v11fl1'J1lUfllJi1 ~'\"!'U J.:I;1 'J1 U~:: Lfl u~'l11LtJ'U1U\\911lJ~flfl'\\1lJ1 Utl1'\\1'U~ ., \", ,, 0.,J (3) UflfI~iifl\"flnfl'll.:li1f1'J11 Li'1v.:l'il1n~v.:lff.:l5ui1m::v11m1lJ ~~ 'YIl.:l en ru1 ~v.:lflfll1wi'11u LLff~.:I~v ~WY-I1fllJ1fl1 u'lm:: u:: L1~1111 Ln'U1'U rl'~'il1ful1'U~1\"lUfllJi1 r:i'!'U ~WY-I1nlJ1\"~v.:l LL~.:I'l11~'!'Um1uii.:l L'\\1\\91 N~'Uv.:l fll'J1lUf,llJ ~V,.:\"ll~ff1,''\\U.I r:i'!'U'\\J LL~::~V.:l'l111vfllffr:\"'\\iJ '!'U'l'Ufll'Jufl.u\"v1~LLV.:I ~\"WY-I1 fllJ1~v.:lv vfl'\\1lJ1 U1lU LtJ'U~l U1:lfllJfl!elfllJ'J1~ U'J::U,L'\\1\\91,N~'Uv.:lfll'J 1lUfl,lJ'\\1~v~V.:IJ.:I'l11i1fl1 'JurivU~1 ~\"'!'U1~ ul11ifl.;11 (4) rl1~~a'U'Uv.:lff1~~'l11i1fll'J~mv'U Lff1fl1Wllv.:l r:iflflnfl'll.:l'\\1~v 'l11fl1'J~~'Jv'U Lff1fl1Y-1'Uv.:l r:iflflnfl'll.:li1v ci~vlu'!'U ~v.:l LL\"~.\":I'l11w.1 ~'\\1~v 'U 'U 'U ~ .UflfI~~ ~\"f\"lflnfl'll.:l1111.:1'l'il'YI'J1U1~ ul11ifl.;11

The Judiciary . 165 Article 104 [Deprivation of liberty] (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. (2) Only a judge may rule upon the permissibility or continuation of any deprivation of liberty. If such a deprivation is not based on a judicial order, a judicial decision shall be obtained without delay. The police may hold no one in custody on their own authority beyond the end of the day following the arrest. Details shall be regulated by a law. (3) Any person provisionally detained on suspicion of having committed a criminal offence shall be brought before a judge no later than the day following his arrest; the judge shall inform him of the reasons for the arrest, examine him, and give him an opportunity to raise objections. The judge shall, without delay, either issue a written arrest warrant setting forth the reasons therefor or order his release. (4) A relative or a person enjoying the confidence of the person in custody shall be notified without delay of any judicial decision imposing or continuing a deprivation of liberty.

166 • fl1'jL~ll 'Vi:U1~ 10 'J ::: 'U'U flTH.\":\"!U m'l:::fl11tl'JQ'JU ~\"\"~Wntlfl.g ..nJl U (1) i;1l1'W'UDi'! UCl :;lJCli'!~fl-l']Vli;1'J'J'Jl U~l ueJ'U di Vl1Ilf)fll'JuBu~ v .d. QJ .CIt, QJ CV I Jt QJ ~ l1'U1'Vlfl11lJ'J1J ~VI'lfflU'lJfl.:JI'l'U LLUf)1Ilf)f)'U L1'U UI'lf){Il1lJl tJ'V'I'U~1'U1I ::uflJflJl'l 11LU'Ufl cil.:J~'U (2) L'Umru~lJCli'~m::l'hfll'Jl'lllJ~t1l1'W'UDi'~lJflUl1lJ1U i;1l1'W'UDi'~ .~eJ \" .:JLl1'fll'Jt1UUt1'U•'U'Vll.:J fll'J L~'Uall1i'1J'Jl tJ~l tJ LVieJf11'Ju'U (3) f) {Il1lJ 1 Ut1 l1 'W'U Di'~ ~ UflJ qj~ Ll1'lJ Cl i'~ U1111 'J L~ 'U ~ \\91l1 l! 'U . . .eJ 1';) flll1'U \\91hit1l1 'W'UD i';; ~eJ.:J ~ 1 UL~ 'U eJ \\9Il1'U 'U U\"'Ul1\".:Jl1lJ \\91l1~ eJ Ul.:J ri1 'U Q.I I QJ G,lq I QJ QJ V QJ q l11 f) f){Il1lJl tJ \\9I.:J f) Cl11U flJ flJ 1'l11t1l1'V'1'UD'J~1'l eJ .:Jt1'U Ut1l! 'U 'VlH f)U L.:J 'U II IV I I all1i'1J'Jl U~1 Ufi .:Jl1i1.:Jl1~fl w:hU'U HllJCli'~ii m::l'll fll 'Jl'lllJiit1m·r'UDi'~ lJ eJUl1lJl ULU'U ~U.:JflUL-iff){Il1lJl tJtT'U (4 ) f)Ol1lJl Ut1l1'W''UDi'~~ flll1'U \\9ILl1'lJCl i'~,]\\91 t1n L~'U ~ \\9Il1l! 'Ul'U 5m:J ru::u'J::Lu'lfu~1'UU1fll'Jl1~eJL'U5f)l:J .m tJ'UeJ f) ';)::~eJ .:JU.:Jflul-ifL\\91 UlJ Cli'~l'I1lJ rftu'V:l:T~I'l'JUeJ~.:LJilJiCul iu'L~~u\"'UU.:LJetJl.':UJ Ll1l'1L~eLJnIu•'If1lfllJCiil i;1l1'W'UDi'~lJeJUl1lJ1 u11l'Uu'J::LUfI~i;1eJ.:J'lJeJ.:J (3) f){Il1lJ1 Ui;1l1'W'UDi'~~ . . .flll1'UVlLl.1'lJCl i';;,]\\9It1'J'J L~'Ufl Vll1'U'U U'J::LtJ'lfu~.:J mil1~fl.:J'~i'Ufl11lJU'U UeJlJ . .111ml'llt1m l11 f)lJCli';;~eJ.:Ji'ufm::fhL-if~l tJ L~eJfll'J~.:Jmh1 (5 ) t1l1'W'UDi'~ LLCl ::lJCl i'~~eJ .:Jll1'f11 'Jt1UUt1l!'U'Vll.:Jfll'J L~mhl1i'u .'Jl U~1 U'V11.:JUf) fI 'Jfl-l eJ'U Lfi VI 111f)l-ifal'U 111l1iil~~ L~ U1.ufl-l tlU 1'l'U LLCl::\" i\"j ~eJ .:Ji'u NVI'lfeJU I9i eJ tl'U LLCl:: tl'U LVi eJLl1'iJ fll 'JU1m 'JeJ cil-l Ll1lJl :: t1lJ 11-l 'Jl UCl:: La U\\9ILl1'LU'U'Ul'I1lJ~f){Il1lJ1 Ut1l1'W'UDi'~flll1'UVl11 LVI u~eJ-l'~i'u fI11lJU'UufllJ1Ilm•l'lli;1m

Finance . 167 X. Finance Article 104a [Apportionment of expenditures >Financial system > Liability] (1) The Federation and the Lander shall separately finance the expenditures resulting from the discharge of their respective respon ibilities insofar as this Basic Law does not otherwise provide. (2) Where the Lander act on federal commission, the Federation shall finance the resulting expenditures. (3) Federal laws providing for money grants to be adminis- tered by the Lander may provide that the Federation shall pay for such grants wholly or in part. If any such law provides that the Federation shall finance one half or more of the expenditure, it shall be executed by the Lander on federal commission. (4) Federal laws that oblige the Lander to provide money grants, benefits in kind or comparable services to third persons and which are executed by the Lander in their own right or according to the second sentence of paragraph (3) on commission of the Federation shall require the consent of the Bundesrat if the expenditure resulting therefrom shall be borne by the Lander. (5) The Federation and the Lander shall finance the administrative expenditures incurred by their respective authorities and shall be responsible to one another for ensuring proper administration. Details shall be regulated by a federal law requiring the consent of the Bundesrat.

168 • fl1 'H~'W o (6) l'4!Vt H)fl111HHl~flt'lVfl~~IHlfll'HQIJ ~);f'Jq'H~'U~llJml1HnlJl'Hllltl:; mllJfu ~~'lff)Ufll tiL'Ulh:; l'Ylfl' );f'H'W'Ujjf~ Uti :;lJtlf~~fl ~fufll'J:;fhL<ti~1 tI ~,~ flH'H~ fll ~ tI ~,~~1 fl fl Uti:; lil~.ufl ~ fl tI ~ ~llJ'Hiil~'U fl ~);f'H'W'UTI );f1l:il 'Jru f~ ltI fl 'JlJi1f11 tlL~flt)'HlJl tI ~ l~ tl1'W'UflU '11m tI U'J:; l'Ylfl' '11~fl flt)'HlJlt1'J:;'Hil~U'J:; l'Ylfl' L'Umru~iifll'JtI~l'Yl1;j'Yll~fll'Jl~'U1~ tI);f'Hfll'WqllU ~~rl~ ~tlm:;'YlUlJ1flflillJtlf~L~lJtlf~'H~~ lU'Ufll'JlU'Wl:; );f'H'W'Ujjf~ Lltl:; 15 85lJm~eL~I fliI~'JUQfJ ll'J:;fl1lG'L) 'iIIl'I~lt1G)L'UfQlJ~'Jl'J'ifI ltltl:; Xc1 I ~fI l''JVfltltl:; mrul'll''U'U lJtlf~~~'HlJ~~fl~fu ~~'Il'flufhL<ti~l tl11lJtl'UL'Uel~'Jl~fl tltI:; 35 'Ufl~fll'J:; filL<ti~1t1~~'HlJ~~llJ'H~f1lflrut¥i'~1'U L'Url1'U~fl tltI:; 50 'Ufl~fll'J:;filL<ti~l tI ~~'HlJ ~ ~fl ~ fl uL'U mllJfu ~ ~'Il'flU'Ufl ~lJtlf:ij~);f~l Hl1 'J :;filL<ti~1 tltT'U 'IJ . . ~~ufmnlJfil LU~ tI'Ufl~')l'U1'Ul~'U~'~f1J ~~d 'Jl tltI:; La tI~HfLU'U'U~llJ ~flt)'HlJ1 tI);f'H'W'UDf~tll'H'U~,11~ tI~fl~'~fumllJ~'Utl fllJ~l fll~);ffll (l) f ll 9 l'U~'Y..lflt)'HlJ1 tI'~W'U~l'U9L'\"H0fl1'Ul~9L'Ufll'JI>1'Jlflt)'HlJl tI tI L'U'UflU . . .Utl);f'H'W'UDf:ij );f'H'W'UDf:ijfl1~Ll1fl11lJ'lhtll'H~fl'Yl1~fll'Jl~'U'Ufl~lJtlf:ij L~fl fll'JtI~'VJ'U~rllfi'fY lU'Ufll'J LU'Wl:; UtllJtlf~utI:; l'Ylfl'Ult1 ();flJlfllJ'Ufl~ l'Ylfl'Ult1) L'Ul~fl~~')llU'Ul~fl 1. tlfl~if~flU);f'J'Jfl~flmllJ);flJ~tI'Ufl~lfl''J1;j:ijn~1~m1lJ 2. 'YllLl1m~lJ);fllJn(1'Yll~lfl''J.1;j~fi~~U~fl~~~flltlL'U~'U~'Ufl~ QJ v..::t 1 -=i oJ );f'H'W'UD'J~lJfl11lJ l'Ylll'Yl tllJfl'U 3. l);f1lJ);f~1~fll'Jl~Ul~'Yll~ lfl''J1;j~n~ mru~ UI>1 fl~l~ ~lflU'J:;lt1fl LL'Jfl );f'H-W'Ujjf~fll ~Ll1fl11lJ'lh tI L'H~fl'Yll~fll'J l~'U UiJ~:;fl ~'U fl fl L'HUfl~l'Ul ~L'U fll'Jl>1 'Jlflt)'HlJl tI L'lf'Umru Ln~fitlWU~'Yl1~D'J'JlJ'Il'l~ 'H~fl);fm'Ufll'Jruu,fl LU'Uel'U'~Ufl~ L'HUflmllJ .);fllJl'J(1L'Ufll'JmUfllJ,'Ufl~f:ij1J1t1 Uti:; LU'Uel'Uml tlfl Ul~ ~ ~ ~flmllJ);fllJl 'J(1

Finance . 169 (6) In accord with the internal allocation of competencies and responsibilities, the Federation and the Lander shall bear the costs entailed by a violation of obligations incumbent on Germany under supranational or international law. In cases of financial corrections by the European Union with effect transcending one specific Land, the Federation and the Lander shall bear such costs at a ratio of 15 to 85. In such cases, the Lander as a whole shall be responsible in solidarity for 35 per cent of the total burden according to a general formula; 50 per cent of the total burden shall be borne by those Lander which have caused the encumbrance, adjusted to the size of the amount of the financial means received. Details shall be regulated by a federal law requiring the consent of the Bundesrat. Article l04b [Financial assistance for investments] (1) To the extent that this Basic Law confers on it the power to legislate, the Federation may grant the Lander financial assistance for particularly important investments by the Lander and municipalities (associations of municipalities) which are necessary to: 1. avert a disturbance of the overall economic equilibrium; 2. equalise differing economic capacities within the federal territory; or 3. promote economic growth. In deviating from the first sentence, the Federation may grant financial assistance even outside its field of legislative powers in cases of natural disasters or exceptional emergency situations beyond governmental control and substantially harmful to the state's financial capacity.

170 . fml~'U (2) II tl1:'I:; la tI~t~ tIl\\lVn:;Cl cil..:J~..:Jl.h:; lfn1'IJCl..:Jf11l1:'l..,:J1'l'U~L~1'u f11lt1tTU1:1t~'Ut'I1lU'ULU ~1~~ flt)l1:1J1 tlt1l1w'UD1'~nll1'U~H t~ tI~Cl..:JL~1'u f111~ £l'U tI Cl~ -;n fl1~t1fl1111Clt~ tloUCl ~ fl 1:'I..:J l'll .:J flHU1m l~l ~ flt)l1~l tI ...:JUUl:;~lru'IJeJ..:Jt1l1w'UD1'iij t'l1111f1m:; tI:; mnt'U f11l'll1l~'Uf,l~l1'U,'U lli:'!:; t'l1~ll~t1ClUflllt~l~'U~~l1'4'UlU'Ul:;tI:; ~mIJ1Bflll~t11l~'U~~11'4'UtT'ULut~ f11lt'I1ml~'I:h tlll1~ fll'll..:J fllll~'U ~Cl..:J~ ~llrul ~1 fl f11l,)~ t1n l~'UUl:;111tJ ~ui)ull~miClf1'U~l (3) ~x ~l~fllolCill':]'lJflt1m~ilJll'lml1;lt)ll~UQl.I1:'1lll1..I :Jt1l1Q'JW'UDQl.I~ lli:'!:; l'1..:J'U 1,~t1m~Cl,:]LMumluii..:J~i:'!'lJfl..:J~1~lflllflllt'l1f111~'lbtlll1~flt'U1'l1..:Jfllll~'U ll1:'l:;fllnHuUl.:,]tT'U , ~ eon'Ul'\\l~'UQVlQ1JJtytVyQ~Hf~H.nflQ1JJfl~'t1lJl lJUl'n 105 tI i l l 11 (1) t'l1t1l1w'UD1'~iieJl'Ul~ lll'hVi tI..:J ~l~ tilt'Uflllmlflt)l1:1J1 tIl~ tllf1U q~ ,m1;lfli:'! fllm lli:'! :;flll ~ fl'IJl ~l'll..:Jflllfl1:'l':] ~ (2) t1l1w'UD1'~ii eJl'Ul~'.h~t'Uflll~ll flt)l1:1J1 tI~ l~ til f1umii~'Ut~ Iv v . n9f.:]ll tlL~~lflmiitT'U~ :;~fl Ufit1l1W'UD1'iijl1':]11l.J~111flUl..:J1:h'U 111Cll til flU f I v, II mii~'Ut~l1..:Jl1~~iifl~mtlt~u..:JiU'lJfl..:Jl~fl'UL'IJ~l~iiuf\\!f\\!llt'U~l~ll 72 (2) (2fl) t'l1~i:'!1'~iieJl'Ul~t'Uflll~llflt)l1l.Jl tll~ tllf1umiiilfl..:J~'U~lfl flllU1tilfl U1:'I :;f11lt~~1 tI mlU l'Vil~L,jt'limiiei''Uii5fl1;l ru:;t'Ut1u:;rilif\\! 0.I.c:t Q.I q Q.I d' fl~llm1;lflllmClUfilfl..:JClt1..:Jmll.Jm'WtI (3) flt)l1~l tlt1l1W'UD1'~ l~ tI1flUmiitT'U flll~ll tlL~~l flmiivr..:Jl1~~ 111ClUl..:J1:h'U~ :;~fl ufi~1:'I1'~111Clll'lflUl1:'l (t1~lf1~'lJCl..:J ll'lflUl 1:'1) ~Cl..:JL~1'u ml~£l'UtlCl~~lfl,1~t1m

Finance . 171 (2) Details, especially with respect to the kinds of investments to be promoted, shall be regulated by a federal law requiring the consent of the Bundesrat or by an executive agreement based on the federal budget law. The duration of the grants shall be limited and the grants must be reviewed at regular intervals with respect to the manner in which they are used. The financial assistance must be designed with descending annual contributions. (3) Upon request, the Bundestag, the Federal Government as well as the Bundesrat shall be informed about the implementation of such measures and the improvements reached. Article 105 [Distribution of powers regarding tax laws] (1) The Federation shall have exclusive power to legislate with respect to customs duties and fiscal monopolies. (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. (2a)The Lander 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. (3) Federal laws relating to taxes the revenue from which accrues wholly or in part to the Lander or to municipalities (associations of municipalities) shall require the consent of the Bundesrat.

172 . nm1'W (1) ~1:l ~ f)U II'Yl'U ~1 fl fll1\" ~ fl'IJ1~'Yl1.:Jfll1\"fl rl'.:J LL1:l :;1\"1 EI'~~1 flfl1ii ~.:JI'if)'l1d 'h1~flL1J'U'llf).:Jt'f'YI~'UD1\"~ 1. miifl,1:lfllm ... .2. mii ~1 fl fl11\"U~tfl fl ~,~~ flL1J'U'llf).:Jl-l1:l1~~1l-l (2) 'YI1f) '~~flL1J'U'lJf).:Jt'f'YI~'UD1~ll1:l :;l-l1:l1~11l-ltl'U~1l-l (3) .rlI)Ll-I l~flLu~'IU'lJf).:JL'YlflUl1:l~ll-l (6) 'lJf).:Jl.Jl~1\"1'U I 3. miifil1\":;11.:Jfl11\"'ll'Uri.:JU'U'Yll.:J'YI1:l1.:J mii1\"f1E1'U~ miiihflu ,, \"\", \"\"~lflD1\"m1\"l-l'Yl Lfl El1 f\"l\"U Ell 'U'W1'YI'U:; 4. mmiiii'Y~llL'Wflu6~al'fUlDii1,,\"l1mE11\"fll-LlfLl~u'ULo'YW,l'EUI.:Jffll\"l1.:1J\"Ll~11E\"l1:;tll'Ul1tl:ElI:;mll1ii:ili:,;Li~1ElLf~l'LU flu 5. L~f)ll1m1\":;'YlNmii L'Y11 Lii Ell-ltl'U 6. miiri1'UL~l-l~lfl L~'U'~Ufl,fl1:lDnl-l~lll1:l:;il~Ufl,fl1:l t .7. m'lo\"l'\"Y.,lI\"L1\"\"ElflL~flUmEl9L~m\"f)U.u11\":;'if1fll-l E,I 1\"U1 (2) 1\"lEl'~~lflmii~.:JI'if)'l1d ll1~flL1J'U'lJf).:Jl-l1:l1~ 1. mii'Yll'W6a'U 2. miim~fl 3. mii1\"f1E1'U~ 4 . mii~L~ElflLflU~lfl~1\"m1\"l-l~'~~flL1J'U'lJf).:Jt'f'YI~'UD1~~1l-l (1) 'YI1f)'~~flL1J'U'lJf).:Jt'f'YI~'UD1~ll1:l:;l-l1:l1~11l-lti''U~1l-l (3) 'llf).:J .r l-l1~1\"1'U 5. miiLuEl~ 6. miiuf)'Ufl11\"'Wu'U

Finance . 173 Article 106 [Apportionment of tax revenue and yield of fiscal monopolies] (1) The yield of fiscal monopolies and the revenue from the following taxes shall accrue to the Federation: 1. customs duties; 2. taxes on consumption insofar as they do not accrue to the Lander pursuant to paragraph (2), or jointly to the Federation and the Lander in accordance with paragraph (3), or to municipalities in accordance with paragraph (6) of this Article; 3. the road freight tax, motor vehicle tax, and other taxes on transactions related to motorised vehicles; 4. the taxes on capital transactions, insurance and bills of exchange; 5. non-recurring levies on property and equalisation of burdens levies; 6. income and corporation surtaxes; 7. levies imposed within the framework of the European Communities. (2) Revenue from the following taxes shall accrue to the Lander: 1. the property tax; 2. the inheritance tax; 3. the motor vehicle tax; 4. such taxes on transactions as do not accrue to the Federation pursuant to paragraph (1) or jointly to the Federation and the Lander pursuant to paragraph (3) of this Article 5. the beer tax; 6. the tax on gambling establishments.

174 • f11'iL~'U (3) ~l£J'~1l1tlfllih1'U'~u,flfmii~~lJ~1 fIlih1'U'~il~uf,1fHI ml:; fIlijfm~l t l1~flLiJ'U'lJtl~r;1\"t'W'Uii1l llCl :;lJCl1ri1lJn'U (fIlij11lJ) fIl £Jt~ 'lltlU l'll~~i1~1 £J'~1l1tlfllij l1'U'~llCl:;fIlijtl1~~Wl~tlrl11'~'~1Utl1~<ij~r;1n tl1liJ'U'lltl~l'Ylfl'1J1Cl\\011lJ (5) llCl:; (5tl) 'lltl~lJ1m1d r;111'W'Uii1lllCl:;lJCl1~ ~tl~ llU~~l £J'~1l1tlfllij l1'U'~Uf,1f1CliinlJ~lllCl :;fIlij l1'U'~il~uf,1f1Cltl £h~ ll'i1lii £JlJn'U t11111mh'U llU~~ l~ £J1.utl~tm1 £J'~1l1tlfllijtl1~~1~:;11i1~ r;111'W'Uii1l llCl :;lJCl1l tl1liJ'U'U\\011lJ~tltl11lJ1 £I r;111'W'Uii1lfll11'U~'1' 1~ £I ~tl~ '~1Uf111lJ[i'U £I tllJ 111 tl1,~r;1f1l tl1~fi111'U ~ ~~ tlrll1tl1flTU~ ~~11rl'tl tl1~ ~~fitl'Ud 1. t l1r;111'W'Uii 1iij IICl:; lJ Cl 1iij ij rl1 'Ut'U ~1 £J'~11lJ,'U II £I 'U tl U1 ~ ~~ ll'i1lii £JlJn'U l~tl'tl1lJ1t~mtlUf1,Clm1 £J~l £J~')lliJ'U'lltl~\\01'U t11111U'lltlU l'll\\01'lltl~~l £J~l £J~~tlrll1tl1fi111'U~1~ £JfhU~~~ tll'.i11..:J llN'Utl1~l1'Ut'U'lb~ l1Cl111Cl1 £Ill 2. tl1ijtl1~U~:;r;11'Uf111lJ~tl..:Jtl1~'Yl1~tl1~l1'U'lltl~r;111'W'Uii1~ llCl:; 'lltl~lJCl1iijt 'Url'tl'l;jOJ:;~.yht l1 Lfl~m1lJr;1lJ~C,ltl U1~ l iJ'Uii~~lJ ~ 1~ £J11~ fll~ £I ~'~t l1 ~ la £Jfl1ij ~ tl ~1UfiU:;lJ1 fl Lfl'U'U \"9 V.c:I v o.q c:t ~ .c:l ~I llCl:;\\01 tl~~ll 'U'U flU t11lJlJ1 \\01 ~ll'U flU l ~£J fll flUfIl'l;j l u'U c:t.o 0 Q.I G..I ~ Q.I IV 11'U~ l~ £J1fl'U'Yl1 til OJ1l'll\\01'lltl~r;111'W'Uii~iij t 'Utl1~fi111'U ~rl1'U IIU~~ l~ £J1.utl~ nm1 £J'~111flfllij tl1~~1~:;11i1..:J . . ir;111'W'Uii1iij llCl :;lJCl1iij t l1flli1~ ~..:J fll'H1f1Cl ~ 'n £J'~~lJCl 1iij'~lJ1 ~ llfil'U~ ~ 1 lJm1f1lJ 'W.fl'. 2539 el'Ul~tl~lJ1111flU'YlUf1!~ l~£J1nU l~flt'Ufltl11lJ1 £I fIlij l1'U'~ i~d rl1111m1 £JCl:; l~ £J~tl1liJ'U'UmlJ~fltl11lJ1 £Jr;111'W'Uii1~ fi111'U~11 ~~o\\01~1:'U\"'U\\011lJm1lJt'U1~~f1i1'\"

Finance • 175 (3) Revenue from income taxes, corporation taxes and turnover taxes shall accrue jointly to the Federation and the Lander (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 (Sa) of this Article. The Federation and the Lander shall share equally the revenues from income taxes and corporation taxes. The respective shares of the Federation and the Lander 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: 1. The Federation and the Lander shall have an equal claim against current revenues to cover their neces- sary expenditures. The extent of such expenditures shall be determined with due regard to multi-year fi- nancial planning. 2. The financial requirements of the Federation and of the Lander 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 Lander in the revenue from the turnover tax, reductions in revenue incurred by the Lander 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.

176 • fl1'iL~'U (4) riTWUU.:J~ L~U1.)Jfmlm1 Ul~~lflflliifll1~11:;\",11.:Jt1\"'l4''WD1~ Ur:l :;1.Jr:l1:jj 'h1''ii~t1111mj L~fl erI'mri1 'W'U fl.:J 11 Ul~l'ifl 11 U~l U'Ufl.:Jt1\",l4''WD1:jj ~~ LL~flI'i1.:Jfl ci1.:Jl.I1fl~lfler~11ri1'W~.:Jflri11'Ufl.:Jl.Ir:l1~ l'Wmrud ll.i1'11'Ul L~fl.:J fl1l'.rflr:l~ll ul~~1~Vl~11ru11'Wfll1fh\",'W~ri1'W UU.:J11 Ul~~ L~ u1.)Jfl.:Jn1J fl1iifll1~1~ll.1f111l.11'W (3) 'Ufl.:Jl.I1m1dl.l1Vl~11ru1 mflfltl\"'l.I1Ut1\",l4''WD1~ n1\",'Wm1U~lUL~l.IL~l.I\"'~flflflm1Ul~~lfll.lr:l1:jj fm:;~L~l.I~'W~lflfll1 ~ ~.:Jfl ri111'I1'l~11Jfl11'll'~ L'll'U ~1 fl L~'W ~ ~\"''4 'W'U fl .:Jt1\",l4''WD1~~ll.1fltl'''l.I1 U .t1\",l4''WD1:jj~l~11Jf111l.1 U'WUfll.l ~lfl1l'lit1fll t~ Ufll1:;~ L~l.I~'W~.:Jflri11 ~ ~fl.:J~ln~fl Q1'W'lh.:J L1mer'W~'W fltl\",l.I1 ud~fl.:Jn1\"''W~'''i:lflfll1rl1'''11J fll1i'l1mru L~'W~~\"''4'W Ur:l :;fll1'ii~t111L~'W~ ~\"''4'W unl.lr:l 1~1'i1.:J ~ (5) ri1'W UU.:J11 Ul~m flfllii L~'Wl~1J•f1f1r:lDnl.l~11'11'\\91 fl LU'W'Ufl.:J L'Vlrl'1J1r:l t~Ul.Ir:l1~~:;ri.:Jl'ifll'11'n1J L'Vlrl'1J1r:l'Ufl.:J\\91'W\\911l.1~1'Wfl1ii L~'Wl~~~l U t~ UVlr:l Liifl.:J'Ufl.:J L'Vlrl'1J1r:ltT'W 11 Ur:l:; L~ u~l'11' LU'WlU\\9l1l.1~n1\"''W~t~ U fltl\",l.I1 Ut1\",l4''WD1~n1''''W ~11 t~ U~fl .:Jl~11Jf111l.1 U'W Ufll.l ~1 flll'lit1 fll fltl\",l.I1 Udfl1~UqjqJ~1'11'L'Vlrl'1J1r:ln1\",'W~er\\9111 L~l.I L~l.I\"'~fler\\9111~r:l~r:l.:J L~U1n1Jri1'WUU.:Jfllii'Ufl.:J\\91'Wfil~ (5fl) ,r1JuI'iUr:l:;\"'i:l.:J~lfl1'W~ 1 l.Im1f1l.1 VI .rI'. 2541 ri1'WUU.:J .11Ul~~lflfl1iifll1~1 l'11'\\91fl LU'W'Ufl.:J L'Vlrl'1J1r:l 1'11'l.Ir:l1:jjri.:Jl'ifl11 Ul~~.:Jflri11 1'I1'n1J L'Vlrl'1J1r:l'Ufl.:J \\91'W \\911l.1\",i:lfl Lfl ru~~t1:;Y1fl'Wif~ 'iiU~1'Wflilrl'lt1\\911 LLrt:; 11Ur:l:; L~ u~'l'l1'LU'WlU\\911l.1fltl\",l.I1 Ut1\"'\"-w'WD1~n1\"''W~ LrI'llJ~rI'lt1\\911 \"\" l'l.:Ji'1 l1t~ U~fl.:Jl~11Jm1l.1 U'WUfll.l~l ml•'lit1fl1

Finance . 177 (4) The respective shares of the Federation and the Lander in the revenue from the turnover tax shall be apportioned anew whenever the ratio of revenues to expenditures of the Federation becomes substantially different from that of the Lander; reductions in revenue that are taken into account in determining the respective shares of revenue from the turnover tax under the fifth sentence of paragraph (3) of this Article shall not be considered in this regard. If a federal law imposes additional expenditures on or withdraws revenue from the Lander, the additional burden may be compen- sated for by federal grants pursuant to a federal law requiring the consent of the Bundesrat, provided the additional burden is limited to a short period of time. This law shall establish the principles for calculating such grants and distributing them among the Lander. (5) A share of the revenue from the income tax shall accrue to the municipalities, to be passed on by the Lander to their municipalities on the basis of the income taxes paid by their inhabitants. Details shall be regulated by a federal law requiring the consent of the Bundesrat. This law may provide that municipalities may establish supplementary or reduced rates with respect to their share of the tax. (5a) From and after 1 January 1998, a share of the revenue from the turnover tax shall accrue to the municipalities. It shall be passed on by the Lander to their municipalities on the basis of a formula reflecting geographical and economic factors. Details shall be regulated by a federal law requiring the consent of the Bundesrat.

178 • nm1'W . . \"\"1I'lfH~uI'U'IHl~ l'YlffUl\" 'Jl tJ\"lLI\"'l1)lflm1:.l.'Y\"leJ~f\")\"'U'Y.l.l.'.JtJfHf~lU1)lflf)1'JU'J flflll\":; flu1oti,jl tJ1111'l fll U'U'lJ eJ ~ l'Yl ff1J1 m11eJ 'cUll fI lJ 'II eJ ~ L'Yl ff1J1\"1'U fl'J ru~ ij fltl'l1lJltJlJ\"f~utyty1iL1L'l1'U'U\"'U 1\"1~i\"1 L'YlffUl\"ijell'Ul1)1'Uflmil'11'UI'le)I'l'Jlf1lii ~ L~tJfl Lfiu1)lfleJd'~'I111lJ'Ylf'W ULl\":;f)1'Jv!l1m tJUlmeJu'UeJ~fltl'l1lJl tJ 'I11fl . . .lJ\"f;j11'lLtiij L'YlffUl\" 'Jl tJL~1)lflmii~ L~tJfl Lfiu1)lfleJd'~'I111lJ'Ylf'W Ull\":; f)1'Jfi.lIl ll\" :;'Jl tJ\\IILiIJ'l1)l 'JtJfHflm1:l.e':tYVleJ~fq)'U'Y.:l::tl.c:l f~lU1)l flf)1'JU'<JC:Io1flflll\" :;f)1'J'lL'\"lI1)•1tJ . . .1111'lfl LU'U'UeJ~lJ\"f;ju\"'U a'l1'W'Unf;j LL\" :;lJ\"f;jell1)ijri1'U~1lJ1'U'Jl tJL~1)l flfllii ~L~1)lflf)1'Jv!l111'l tJf)1'J-;)I'lan 'Jl tJ,,:; La tJl'l L~ tJ1flUfll'J-;)l'lan111LU'ULUl'lllJ .~ fltl'l1lll tJa'l1'W'Unf~til'11'Ui'lL1 11'l tJ~eJ ~L~f1Jfl11lJ U'U tJeJlJ 1)lfl1~am \" \"~ ..:::t IV .c:t.c:l <t ~ Q.I q Q.I ~ v 'Yl~'U I'll lJ fltl 'I1lJ1tJ'UeJ~lJm~ fIl1:l'Yl L'JtJfl LflU1)lfl eJa~'I11'JlJ'Y1'J'W tJ ll\":;f)1'Jfll I'l\" eJ 1'l1)'Uri1'U LLU~'U eJ ~ L'YlffUl\"1'U'Jl tJL~1)1 flm ii L~'UL~ LL,,:;m ii fl1 'Jv!l1 .ell1)Ullll'lotiLU'U;jl'U'l'Ufll 'J~1 'U1ill~1 'U1'U L~'U~ -;)I'l anL~ (7) ¥eJ tJ,,:;11'l tJ'J1lJ'UeJ~ri1'U llU~'U eJ~lJ\"f~'l'U'Jl tJL~~~'I1lJl'l1)l flfllii ~ 1 lJ ~ ~ 1) :; til '11 'U 1'l11'l tJ fl tl '11 lJ 1 tJ'U eJ ~ lJ\" f ~ 'l111'l fll U'U 'II eJ ~ L'Yl ffU 1\" '111 eJ alJlf1lJ'U eJ~ L'YlffUl\" 'l'Umru~'U'l1'l fltl'l1lJl tJlJ\"f~~eJ~ til'11'U1'l11'Jl tJL~1)1 fl mii'UeJ ~lJ\"f~1'l fH U'U'U eJ ~ L'YlffUl\" (alllfllJ'U eJ ~ L'YlffUl\") 'I11eJLti ll\":; 'l'U'UeJU l'U1'l L'Vh'll'l . .(8) 'I11fla'l1'W'Unf~til'11'UI'l'll1ijf)1'J-;)I\"'lIii'~am'UVi'l11eJ~~ell'U1tJfI11lJ a:;1'l1fl-W Lff1:l~'U'l'UlJ\"f~'I11m'YlffUl\" (alJlf1lJ'UeJ~ l'YlffUl\") 'll'l LU'Uf)1ml'Wl:; e)'Uri~ ~m'l11Lnl'lf)1'J L~lJ~'U'UeJ~'Jl tJ1il tJ LL\":;f)1'J\"I'l\"~'UeJ~'Jl tJL~ (fIl'J:;-W Lff1:l) llrilJ\"f~'I11m'YlffUl\" (alllfllJ'UeJ~ l'YlffUl\") l'I1rlld1I'ltJm~ a'l1'W'Unf~ ~eJ~1iltJfil'l1l'l L'lItJ~~l LU'U 11lll,,:;'l'Umru~LtieJl1)f111'l'l1lJltJL~l'lllJalJfI1'J 11lJ\"f~'I11m'YlffUl\" ('fllllfllJ'UeJ~ l'YlffUl\") ,r'U1):;fUfIl'J:;L~ 'l'Uf)1'J1il tJ fil'l1l'll 'lItJ Iii'~ flrll1'll1Yhu~ i1 ~fi 1'Yll'l LL'Yl 'U ~lJ, flYH1m tJ'U eJ fl L~1il tJ'll1ll\":; ~mu'J:;1tJ'lI11'Yll~f)1'Jl~'U~l'lfllU'U'UeJ~lJ\"f~'I11eJ L'YlffUl\" ('fllJlf1lJ'UeJ~ L'YlffUl\") iL'I1rlld e)'ULU'U ~,mlJl1)l flf)1'J-;)I'l ~'flm'U~'I11eJ~~ell'U1tJfl11lJ'fl:;m fllii'~flrll1

Finance . 179 (6) Revenue from taxes on real property and trades shall accrue to the municipalities; revenue from local taxes on consumption and expenditures shall accrue to the municipalities or, as may be provided for by Land legislation, to associations of municipalities. Municipalities shall be authorised to establish the rates at which taxes on real property and trades are levied, within the framework of the laws. If there are no municipalities in a Land, revenue from taxes on real property and trades as well as from local taxes on consumption and expenditures shall accrue to the Land. The Federation and the Lander may participate, by virtue of an apportionment, in the revenue from the tax on trades. Details regarding such apportionment shall be regulated by a federal law requiring the consent of the Bundesrat. In accordance with Land legislation, taxes on real property and trades as well as the municipalities' share of revenue from the income tax and the turnover tax may be taken as a basis for calculating the amount of apportionment. (7) An overall percentage of the Land share of total revenue from joint taxes, to be determined by Land legislation, shall accrue to the municipalities or associations of municipalities. In all other respects Land legislation shall determine whether and to what extent revenue from Land taxes shall accrue to municipalities (associations of municipalities). (8) If in individual Lander or municipalities (associations of municipalities) the Federation requires special facilities to be established that directly result in an increase of expenditure or in reductions in revenue (special burden) to these Lander or municipalities (associations of municipalities), the Federation shall grant the necessary compensation if and insofar as the Lander or municipalities (associations of municipalities) cannot reasonably be expected to bear the burden. In granting such compensation, due account shall be taken of indemnities paid by third parties and financial benefits accruing to these Lander or municipalities (associations of municipalities) as a result of the establishment of such facilities.

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Finance . 181 (9) For the purpose of this Article, revenues and expenditures of municipalities (associations of municipalities) shall also be deemed to be revenues and expenditures of the Lander. Article 106a [Federal grants for local mass transit] Beginning 1 January 1996 the Lander shall be entitled to an allocation of federal tax revenues for purposes of local mass transit. Details shall be regulated by a federal law requiring the consent of the Bundesrat. Allocations made pursuant to the first sentence of this Article shall not be taken into account in determining the financial capacity of a Land under paragraph (2) of Article 107. Article 106b [Lander share of motor vehicle tax] As of 1 July 2009, following the transfer of the motor vehicle tax to the Federation, the Lander shall be entitled to a sum from the tax revenue of the Federation. Details shall be regulated by a federal law requiring the consent of the Bundesrat.

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Finance . 183 Article 107 [Distribution of tax revenue> Financial equalisation among the Lander> Supplementary grants] (1) Revenue from Land taxes and the Land share of revenue from income and corporation taxes shall accrue to the individual Lander to the extent that such taxes are collected by finance authorities within their respective territories (local revenue). Details regarding the delimitation as well as the manner and scope of allotment of local revenue from corporation and wage taxes shall be regulated by a federal law requiring the consent of the Bundesrat. This law may also provide for the delimitation and allotment of local revenue from other taxes. The Land share of revenue from the turnover tax shall accrue to the individual Lander on a per capita basis; a federal law requiring the consent of the Bundesrat may provide for the grant of supplementary shares not exceeding one quarter of a Land share to Uinder whose per capita income from Land taxes, from income and corporation taxes and from taxes under Article 106b ranks below the average of all the Lander combined; with respect to the tax on the acquisition of real estate, the capacity to generate revenue shall be considered. (2) Such law shall ensure a reasonable equalisation of the disparate financial capacities of the Lander, with due regard for the financial capacities and needs of municipalities (associations of municipalities). It shall specify the conditions governing the claims of Lander entitled to equalisation payments and the liabilities of Lander required to make them as well as the criteria for determining the amounts of such payments. It may also provide for grants to be made by the Federation to financially weak Lander from its own funds to assist them in meeting their general financial needs (supplementary grants).

184 • fl1l l~'U c! ffltlil11Hllfl'j (1) HI'Yn,b tJ.:J l'tH1ll'Wl m'll eJ ,:n1'l'l'w'Ujjf~u1111lfll'~ fl''' fll m flll ~fl'lll ~'Yll.:J flllfl~.:J fl1ii~ LnU1l1flflllU11ilfl \\9l1tJ~flt]l1tJl tJ~l1'W''UDf!nTM'U~ \" .ct V.c:I l~ o 'iJ.c.I d'.q .o!:II clI Q.I l1tJ'Yl.:Jfl1l1flllfll'Yl LflU1l1flflll'UlL'IIl fl1l1lfltJ'U~ fl1l1'Yll.:J~lmltJeJ'U ~'Yl .c:It V Q.I cI 'tV\" lev.c:t 1 mflt]lfltJ .ct.c:It.c:l LfltJ1'11eJ.:JflUlfltJ'U\\9l \\9l.:JLL\\9l1'U'Yl 'W,f'L 2552 LL~::fl1l1'YlLltJfl Lnu111 tJ'l~mtl1J1h::'tilfltJ tJ,1nJ flll,}\\9leJ.:Jf1m'lltl.:Jl1lb tJ.:Jl'Ui.:Jflrll1'l11 LU'UltJ\\9l1tJ~ flt]l1m tJ~l1'W''Ujjf~nll1'U~ 'l11i1flll LLI91.:J ;.:J111l1Ull1111 tJ.:Jl'U 'lm::iuflm.:J1~ tJflllm~tl~1tJt1uf!Ul~ LLl'i.:JtJ~f~ (2) 'l11l1'tl1tJ.:Jl'U~ll'Wlm'lleJ.:JtJ\"f~u1ml111ii~'U'l~~.:Jl1tJ~ flll ,r~tl.:Jf1m'lltl.:Jl1111 tJ .:Jl'Ui.:J flrll1 Ll~ ::flllNfleJUltJ<Ulll'tiflll'lleJ .:Jl1111 tJ .:Jl'U v, 'I1'U~eJ.:J LU'UltJ'l'U LL'U1'Yl1.:J L~ tJ1t1'U\\9l1tJViflt]l1tJl tJ~l1'W''UDf~nll1'U~111~ tJ ~eJ.:Jl~fufl11tJ ~'U tJeJtJ 1l1fl,1~~111 'll1i1flll Lll91.:J ;.:J11111Ul l1111 tJ.:Jl'U'l'U . .l::iuflm.:J1~ tJfl11tJ ~'UtJtltJ'IIeJ .:Jfiij1J1\" LLl'i.:J~l1'W''UDfiij (3) 111 tJ'l'U'IIeJ1Jl'II\\9l~'IIeJ.:J111ii~.:J\\9lfl LU'U'II eJ.:J~l1'W''Ujjf~~.:Jl1tJ ~ .l1~tl1J1.:J ri1 'U,r'U tl U111 tJ'l~flllU1ml'll eJ .:Jl1111 tJ .:Jl'U~n'Wl m'lleJ.:J tJ\" fiij ~ 'l1111111 tJ .:Jl'Ui.:J fl rll1 m::'I'll fln\\9l1tJ~~l1'W''UDf~tJ tlUl1m tJ 1~ tJ'l11'1l1 m\\9ll1 85 (3) LL~::tJl\\9ll1 85 (4) tJl'l.;$U.:JrlU 1~tJi1l~eJ'Ul'llilf~tJ'U\\9l~

Finance . 185 Article 108 [Financial administration of the Federation and the Lander > Financial courts] (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 I 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. (2) All other taxes shall be administered by the financial authorities of the Lander. 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. (3) To the extent that taxes accruing wholly or in part to the Federation are administered by revenue authorities of the Lander, 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.

186 . nm1u (4) l'U fl lru~ U'a :;111 EJl'U 'lJ f)U L'lJ ~~ fl1 lU.:J r1Ul.ifflt)'11 lJ1 EJ 111 ij 11:; LU'Ufll 'it\":;~11 fl'l11tlL~fu flWW\\9ll 'U1111~~'U flt)'I11J1 EJ ff'l1~'U1:if~~L~fu f111lJ V'U EJ tllJ 111 ml9ll ff fll f)11l Uru ru~ll1ij f111lJ ~1lJ il f) 1:;'I111.:J'I1111 EJ.:J 1'U • uu ffn'W1 m'lJ tl.:Jff'l1~'U1:if~ U'a :;'lJtl.:JlJ'af~l'U L~tl.:J'lJ tl.:J flllU1'1111fllij L~ tl flll U1'1111fllij~L~fU~llJ (1) 'lJtl.:JlJ1~nih~w'l1111EJ.:J1'Uffll'W1m'lJtl.:JlJ'af~ 'I11f) L~f)flllU1'1111fllij~'U11'1 EJ'I1111 EJ.:J1'Uffn'W1m'lJtl.:Jff'l1~'U1:if~ lJ'af~ .tl1lllJ tlU'I11J1 EJ'I1ih~'lJ tl.:J'I1111 EJ.:J1 'Uffn'W1 m'lJ f).:JlJ 'a f~l'Ufll lU1'1111fll ij~.:J 11 EJL~1l1flfllijtT'U1l:;~flLU'U'Utl.:J L'YIR'U1'a (fflJ1f1lJ'Utl.:J L'YIR'1J1'a) L'YhtT'U 111 uri L'YIR'1J1'a (fflJ1f1lJ'Uf).:J L'YIR'U1'a) ~.:Jmi11J.:J'I1lJl'I'I11tl1J1.:Jr.i1'U \" ,oJ qq c:l I oJ QJ iI (5) 'U'U~f)'U11:iflU'YI'l1'U 1 EJ .:J1'U ffn'W1 m'Utl.:Jff'l1'W'U1:il~ll:;~ tl.:J UiiU~~llJ 111LU'ULU~llJ~flt)'I11J1 EJff'l1~'U1:if~tl1'11'U1'I rl1'U~'U~ f)'U1TIflll ,, Vi'l1111 EJ .:J1'Uffn'W1m'U tl.:JlJ'af~'I11tl L'YIR'U1'a (fflJ1f1lJ'Utl.:J L'YIR'U1'a) ~llJVi Uf1!t1T~l'U (4) 'Utl.:J1J1m1dll:;~tl.:Juiiu~~llJ 111LU'ULU~llJ~flt)'I1lJ1EJ v'Uff'l1~'U1:if~n1'11'U1'l11'1 EJ~tl.:JL~fum1lJ EJ tllJ1l1fl119llfffll (6) L'U ~ e11'U11l'YI1.:Jtl11 L~'Ull1 LU'ULUl'U LL'U1'Y11.:J L~ EJ1n'U~llJ~ flt)'I11J1 EJff'l1~'U1:if~n1'11'U1'1 (7) f~1J1'a LLl1.:Jff'l1~'U1:if~tl1lltltlflflt)'YI1.:Juflmtl.:JJ1Lu 11'1 EJ~tl.:J L~fum1lJV'U EJf)lJ1l1 ml•9llfffll J.:Jd fll EJl'U'U tlU L'U~~'I1111 EJ.:J1'Uffll'W1 m 'lJtl.:JlJ'af~'I11tl L'YIR'1J1'a (fflJ1f1lJ'Utl.:J L'YIR'1J1'a) L~fulJtlu'I11J1 EJll1u1'1111fllij (1) ff'l1~'U1:if~ LL'a :;lJ'af~titllJ~l Lil'Uflll~1 EJ~'U Ltl.:J LL'a :;ij~ffl:;1l1fl n'Ul'Ufl1 m1'1111.:JUU1:;1J1ru~ L~ EJ1.utl.:JnU~'U

Finance . 187 (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 collabora- tion between federal and Land revenue authorities in matters of tax administration, for the administration of taxes enumerated in paragraph (1) ofthis Article by revenue authorities of the Lander, 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 Lander to municipalities (associations of municipalities) wholly or in part. (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. (6) Financial jurisdiction shall be uniformly regulated by a federal law. (7) The Federal Government may issue general administra- tive 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. Article 109 [Budget management in the Federation and the Lander] (1) The Federation and the Lander shall be autonomous and independent of one another in the management of their respective budgets.

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