Distribution of powers regarding tax law

Distribution of powers regarding tax laws

Distribution of powers regarding tax laws

Distribution of powers regarding tax laws

- Constitution of Germany

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 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.

(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.


Basic Law of Germany

Preamble
Basic Rights
Federation and the Lander
Bundestag
Bundesrat
Joint Committee
Composition Rules of procedure
Federal President
Federal Government
Federal Legislation
Execution of Federal Laws
Joint Tasks
Judiciary
Finance
State of Defence
Transitional and Concluding Provisions
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