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anew whenever the ratio of revenues to expenditures of the<br />
Federation becomes substantially different from that of the<br />
Länder; reductions in revenue that are taken into account<br />
in determining the respective shares of revenue from the<br />
turnover tax under the fi fth sentence of paragraph (3) of this<br />
Article shall not be considered in this regard. If a federal<br />
law imposes additional expenditures on or withdraws revenue<br />
from the Länder, the additional burden may be compensated<br />
for by federal grants pursuant to a federal law requiring<br />
the consent of the Bundesrat, provided the additional<br />
burden is limited to a short period of time. This law<br />
shall establish the principles for calculating such grants<br />
and distributing them among the Länder.<br />
(5) A share of the revenue from the income tax shall accrue to<br />
the municipalities, to be passed on by the Länder to their<br />
municipalities on the basis of the income taxes paid by<br />
their inhabitants. Details shall be regulated by a federal law<br />
requiring the consent of the Bundesrat. This law may provide<br />
that municipalities may establish supplementary or reduced<br />
rates with respect to their share of the tax.<br />
(5a) From and after 1 January 1998, a share of the revenue from<br />
the turnover tax shall accrue to the municipalities. It shall<br />
be passed on by the Länder to their municipalities on the<br />
basis of a formula refl ecting geographical and economic factors.<br />
Details shall be regulated by a federal law requiring<br />
the consent of the Bundesrat.<br />
(6) Revenue from taxes on real property and trades shall accrue<br />
to the municipalities; revenue from local taxes on consumption<br />
and expenditures shall accrue to the municipalities or,<br />
as may be provided for by Land legislation, to associations<br />
of municipalities. Municipalities shall be authorised to establish<br />
the rates at which taxes on real property and trades are<br />
levied, within the framework of the laws. If there are no<br />
municipalities in a Land, revenue from taxes on real pro perty<br />
and trades as well as from local taxes on consumption and<br />
expenditures shall accrue to the Land. The Federation and<br />
the Länder may participate, by virtue of an apportionment,<br />
X. Finance 96
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