9P9ue

governing the claims of Länder entitled to equalisation payments
and the liabilities of Länder 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 fi nancially weak Länder from its own funds
to assist them in meeting their general fi nancial needs (supplementary
grants).
Article 108
[Financial administration of the Federation and
the Länder – Financial courts]
(1) Customs duties, fi scal 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 fi nance 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 fi nancial 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.
(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.
(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
X. Finance 99