Tax law sovereignty

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The tax legislation sovereignty includes the right of a local authority ( federal government , states , municipalities ), tax rates and tax bases of a control to determine or change and their own government revenues to influence themselves.

Basics

The federal tax legislative sovereignty results from Article 105 GG , according to which a distinction is made

  • the exclusive legislation of the federal government on customs duties and financial monopolies ( Art. 105 (1) GG)
  • competing legislation, for which the states have legislative competence as long as and to the extent that the federal government does not make use of its legislative competence ( Art. 105 (2) GG).
  • the legislative competence of the states extends to the local consumption taxes and expense taxes , as long as they are not similar to taxes regulated by federal law ( Art. 105 para. 2a GG).

In practice, legislative competence is predominantly exercised by the federal government, which has taken over the competing legislation in order to create uniform legal and economic relationships in Germany.