(1) In order to avert an imminent danger to the existence or the free and democratic basic order of the Federation or a Land, a Land may call in the police forces of other Länder.
(2) If the Land in which the danger is imminent is not itself prepared or in a position to combat the danger, the Federal Government may place the police in that Land or the police forces of other Länder under its instructions. The order (Anordnung) shall be rescinded after the danger has been overcome, otherwise at any time on demand by the Bundesrat.
Finance
ARTICLE 122.
To cover the expenditure of the Federation, in particular
1. the costs of federal administration,
2. federal outlay on occupation costs and other external and internal war-
induced burdens,
3. federal grants towards the burdens of social insurance, including unem- ployment insurance and public assistance for the unemployed,
the following revenues shall serve :-
1. the statutory contributions of the federal railways and the federal postal services, the profits of federally owned enterprises, the yields from participations of the Federation, its share in the profits of the federal currency bank and bank of issue and the yields from other federal property,
2. the revenues of the federal administration,
3. the revenue from Customs and the taxes regulated by federal legislation (federal taxes), in so far as it does not accrue to the Länder and Gemeinden, and the yields from financial monopolies.
ARTICLE 122A
The Federation shall have exclusive legislation in Customs and financial monopolies, and priority legislation on the following taxes (federal taxes):
1. Excise taxes and taxes on transactions, with the exception of taxes with localised application, in particular the taxes on real estate acquisition, incremental value and on fire protection.
2. The taxes on income, property, inheritance and gifts (or donations). 3. "Realsteuern" (taxes on real estate and on businesses), with the excep-
tion of the fixing of tax rates.
ARTICLE 122B
(1) The distribution of federal taxes between the Federation and the Länder shall be carried out according to the functions which are incumbent on the Federation on the one hand and on the Länder and Gemeinden (Gemeindever- baende) on the other, in such a way that the Länder are given a legal claim on the allocation of certain federal taxes or a share in certain federal taxes.
.
(2) Details shall be regulated by the Finance Adjustment Act (Finanz- ausgleichsgesetz). It must take into account an appropriate equalisation of burdens (Lastenausgleich).
ARTICLE 123
(1) The federal taxes shall be administered by federal finance authorities. The structure of the federal finance authorities and the finance courts and the procedure to be applied by them shall be regulated by federal law. The heads of the finance and Customs 488thorities in the Länder shall be appointed by fg468 ment with the Governments of the Länder involved.
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Page The Land taxes shall be administered by Land finance authorities. The Lander may transfer this administration and the discharge of other Land financial business to the federal finance authorities in the Länder; the federal finance authorities shall to this extent be subject to the instructions of the central Land finance authorities.
shall be regulated by Land legislation.
:
(3) The raising of the "Realsteuern
ARTICLE 123A
The Federation and the Länder shall be self-supporting and independent of each other in their budget economy.
ARTICLE 124
(1) All revenues and expenditures of the Federation must be estimated for each fiscal year and included in the budget.
(2) The budget shall be established by law before the commencement of the fiscal year. Revenue and expenditure must be balanced. Expenditures shall as a rule be approved for one year; they may in special cases be approved for a longer period. Otherwise the federal budget law may contain no provisions which extend beyond the fiscal year or which do not concern the revenues and expenditures of the Federation or its administration!
(3) The assets and liabilities shall be indicated in an appendix to the budget. (4) In the case of federal commercial enterprises, only the final result, and not the detailed revenues and expenditures, need be included in the budget.
The Budget
ARTICLE 124A
(1) If by the end of a fiscal year the budget for the following year has not been established by law, the Federal Government shall, until such a law comes into force, be empowered to effect such payments as are necessary-
(a) to maintain legally established institutions and to carry out legally
determined measures;
(b) to meeting legally established obligations of the Federation;
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to continue building projects, procurements and other services or to grant further subsidies for these purposes in so far as funds have already been approved by the budget of a previous year.
(2) In so far as revenues from taxes, imports and other sources based on special legislation, or working capital reserves, do not cover the expenditures under paragraph 1 the Federal Government may realise by way of credits the funds necessary to conduct current operations up to one-fourth of the final sum contained in the previous budget.
ARTICLE 124B
Expenditure exceeding the budget and any extraordinary expenditure shall require the approval of the Federal Minister of Finance. They may only be given in case of an unforeseen and irrefutable necessity.
ARTICLE 124c
Decision of the Volkstag and Bundersrat, which increase the budget expendi- ture proposed by the Federal Government or include, or imply for the future, new expenditure, shall require the approval of the Federal Government.
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Courts and Administration of Justice
ARTICLE 128
Judicial authority shall be invested in the judges: it shall be exercised by Pathe Federal Constitutional Court, by the Supreme Federal Courts by the federal
urts provided for in this Basic Law and by the courts of the Lander.
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