shall require the approval of the Bundesrat. This shall not apply to the "Realsteuern" and the taxes with localized application. In this, both Federation and Laender shall be given a legal claim to certain taxes or shares in taxes corresponding to their functions.
Article 108
(1) Customs, financial monopolies, the excise taxes subject to concurrent legislation, the transportation tax, the turnover tax and the non-recurrent property dues shall be administered by federal finance authorities. The structure of these authorities and the procedure to be applied by them shall be regulated by federal legislation. The heads of the authorities at middle level shall be appointed by agreement with the Land Governments. The Federation may delegate the administration of the non-recurrent property dues to the Land finance authorities to act on behalf of the Federation (Auftragsverwaltung).
(2) Insofar as the Federation makes a claim to a part of the income and corporation taxes it shall have the right to administer them. It may, however, delegate the administration to the Land finance authorities to act on behalf of the Federation.
(3) The remaining taxes shall be administered by Land finance authorities. The Federation may by means of federal legislation which shall require the approval of the Bundesrat, regulate the structure of these authorities, the procedure to be applied by them and the uniform training of the officials. The heads of the authorities at middle level must be appointed by agreement with the Federal Government. The administration of the taxes accruing to the Gemeinden (Gemeindeverbände) may be transferred by the Laender in entirety or in part to the Gemeinden (Gemeindeverbände).
(4) Insofar as the taxes accrue to the Federation, the Land finance authorities shall act on behalf of the Federation. The Laender shall be liable with their revenues for a regular administration of these taxes; the Federal Minister of Finance may supervise the regular administration through federal plenipotentiaries who shall have the right to give instructions to the authorities at middle and lower level.
