File name: FORMfederalismGermany.docx

Transcription

1 Contents Sources (GERMANY):... 3 Notes (GERMANY):... 3 FORM number (Revenue Tax Telecommunications)... 5 FORM number (Revenue Tax Broadcast)... 8 FORM number (Revenue Tax Broadband) FORM number (Revenue Tax e-commerce) FORM number (Revenue Administrative Fees Telecommunications) FORM number (Revenue Administrative Fees Broadcast) FORM number (Revenue Administrative Fees Broadband) FORM number (Revenue Administrative Fees e-commerce) FORM number (Fiscal Transfer National Funds Telecommunications) FORM number (Fiscal Transfer National Funds Broadcast) FORM number (Fiscal Transfer National Funds Broadband) FORM number (Fiscal Transfer National Funds e-commerce) FORM number (Fiscal Transfer Local Treasuries Telecommunications) FORM number (Fiscal Transfer Local Treasuries Broadcast) FORM number (Fiscal Transfer Local Treasuries Broadband) FORM number (Fiscal Transfer Local Treasuries e-commerce) FORM number (Regulation Regulatory Jurisdiction Telecommunications) FORM number (Regulation Regulatory Jurisdiction Broadcast) FORM number (Regulation Regulatory Jurisdiction Broadband) FORM number (Regulation Regulatory Jurisdiction e-commerce) FORM number (Regulation Contingent Regulation Telecommunications) Page 1 of 99

2 FORM number (Regulation Contingent Regulation Broadcast) FORM number (Regulation Contingent Regulation Broadband) FORM number (Regulation Contingent Regulation e-commerce) FORM number (Adjudication Public Law Jurisdiction Telecommunications) FORM number (Adjudication Public Law Jurisdiction Broadcast) FORM number (Adjudication Public Law Jurisdiction Broadband) FORM number (Adjudication Public Law Jurisdiction e-commerce) FORM number (Adjudication Private Law Jurisdiction Telecommunications) FORM number (Adjudication Private Law Jurisdiction Broadcast) FORM number (Adjudication Private Law Jurisdiction Broadband) FORM number (Adjudication Private Law Jurisdiction e-commerce) FORM number (Planning National ICT Development Plans Telecommunications) FORM number (Planning National ICT Development Plans Broadcast) FORM number (Planning National ICT Development Plans Broadband) FORM number (Planning National ICT Development Plans e-commerce) FORM number (Planning Subnational ICT Development Plans Telecommunications) FORM number (Planning Subnational ICT Development Plans Broadcast) FORM number (Planning Subnational ICT Development Plans Broadband) FORM number (Planning Subnational ICT Development Plans e-commerce) FORM number (Media Content Quota Broadcast) FORM number (Media Content Quota Pay TV) FORM number (Media Content Quota Internet) Page 2 of 99

3 Sources (GERMANY): Grundgesetz (Selected articles) Telekommunikationsgesetz, TKG 1996 Telecommunications Act (Selected articles) Bundesdatenschutzgesetz, BDSG (Federal Data Protection Act) Netzzugangsverordnung - Verordnung über besondere Netzzugänge, NZV (Network Access Ordinance) Telekommunikations-Lizenzgebührenverordnung, TKLGebV (Ordinance concerning Telecommunications License Fees) Bundesnetzagentur - RIGHTS OF WAY SUMMARY Rundfunkstaatsvertrag (Interstate Broadcasting Agreement) based on the Kulturhoheit der Länder (sovereignty of the German states in terms of cultural aspects) INTERDEPENDENT FEDERALISM, as the Kulturministerkonferenz (conference of ministers of education) overrules federal regulations on through Schulausschuss, Hochschulausschuss and Kulturauschuss (cultural aspects committee for media and arts). Rundfunkgebührenstaatsvertrag" (RGebStV - Interstate Agreement on Broadcasting Licence Fees) Rundfunkfinanzierungsstaatsvertrag (RFinStV - Interstate Agreement on the Financing of Broadcasting) Telemediengesetz (TMG - telecommunication media act) Internet services Bundesnetzagentur s Annual Reports in the website Official Gazette of the Bundesnetzagentur in the same website The German Federal Network Agency (Patrick Leonardo de Faria e Silva). RDET 1(1): Notes (GERMANY): Bundesnetzagentur (The Federal Network Agency for Electricity, Gas, Telecommunications, Post and Railway). Among other duties, the Bundesnetzagentur is responsible for implementing the Grid Expansion Acceleration Act. It is a separate higher federal authority within the scope of business of the Federal Ministry of Economics and Energy. The German Federal Central Tax Office (Bundeszentralamt fuer Steuern) is responsable for the VAT (value-added tax) in Germany, although the Federal Governament does not keep all its income. (Wikipedia) The Rundfunkstaatsvertrag (Interstate Broadcasting Agreement) is the nationwide law for radio station and television licensing in the Federal Republic of Germany. Based on the Kulturhoheit der Länder (sovereignty of the German states in terms of cultural aspects) it is not a federal law but instead it is a treaty passed by all Bundesländer (states of Germany). The full title of the law is "Staatsvertrag für Rundfunk und Telemedien" (state treaty on broadcasting services and telecommunication media) but in most occasions it is called Rundfunkstaatsvertrag (abbreviated as RStV). The first version was enacted on 1 December 1987 (signed on 3 April 1987) and the fifteenth revision of 30 October 2010 is due to come into effect on 1 January TAX (centralized all) FISCAL (decentralized all) MEDIA (interdependence for broadcast and cable, and nothing for internet) Page 3 of 99

4 Staatsvertrag über den Schutz der Menschenwürde und den Jugendschutz in Rundfunk und Telemedien (Jugendmedienschutz-Staatsvertrag - JMStV) (Interstate Treaty on the Protection of Human Dignity and the Protection of Minors in Broadcasting and in Telemedia) dating from 10th - 27th September 2002, in the version of the 11th Treaty for amending the Interstate Treaties with regard to broadcasting law (13th Interstate Broadcasting Treaty) in force since 1st April Page 4 of 99

5 Researcher s name: Marcio Iorio Aranha Institutional dimension: Federalism Category: Centralized Dimension Indicator Variable Legal or policy basis or regulatory instrument identification File name: FORMfederalismGermany.docx FORM number (Revenue Tax Telecommunications) (Use Not Found if needed) In force since Format: ddmmyyyy (Use na if not Adopted by whom (Use na if not Last update: (Date format: ddmmyyyy) Country analyzed: Germany Legal basis content (Use na if not Grundgesetz Parliamentary Council Article 30 (Distribution of competence between the Federation and the Laender) The exercise of governmental powers and the discharge of governmental functions is incumbent on the Laender insofar as this Basic Law does not otherwise prescribe or permit. Article 31. Federal law overrides Land law. Article 73 (Exclusive legislative power, catalogue) As amended 24 June The Federation has the exclusive power to legislate on: 7. postal and telecommunication services; Revenual Federalism Taxing Federalism Telecommunications Article 75 (Power of the Federation to pass framework legislation catalogue) amended 18 March 1969 Subject to the conditions of Article 72 the Federation has the right to enact general rules concerning: 2. the general rules of law concerning the status of the press and motion pictures; Article 105 (Legislative powers) (amended 12 May 1969) (1) The Federation has the exclusive power to legislate on customs and fiscal monopolies. (2) The Federation shall have concurrent power to legislate on all other taxes the revenue from which accrues to it wholly or in part or where the conditions provided for in paragraph (2) of Article 72 apply. (2a) The Laender shall have power to legislate on local excise taxes as long and insofar as they are not identical with taxes imposed by federal legislation. (3) Federal laws relating to taxes the yield of which accrues in whole or in part to the Laender or the communities (community associations) require the consent of the Bundesrat. Article 106 (Apportionment of tax revenue) As amended December 23, 1955 and December (1) The yield of fiscal monopolies and receipts from the following tares shall accrue to the Federation: 1. customs duties 2. such excise taxes as do not accrue to the Laender in accordance with paragraph (2), 3. turnover tax 4. transportation tax, 5. non-recurrent capital levies, and equalization taxes imposed for the purpose of implementing the equalization of burdens legislation, Page 5 of 99

6 6. Berlin emergency aid tax. 7. supplementary levies on income and corporation taxes. (2) Receipts from the following taxes shall accrue to the Laender: 1. Property tax, 2. inheritance tax, 3. motor-vehicle tax, 4. such taxes on transactions that do not accrue to the Federation in accordance with paragraph (1), 5. beer tax 6. levies on gambling establishments, 7. taxes on real estate and business, 8. taxes with localized application. (3) Receipts from income tax and corporation tax shall accrue: until 31 March 1958, to the Federation and the Laender in a ratio of per cent to 65 per cent, and from 1 April 1958, to the Federation and the Laender in a ratio of 35 per cent to 65 per cent. (4) The ratio of appointment of the income and corporation taxes paragraph (3) should be modified by a Federal law requiring the consent of the Bundesrat whenever the development of the relation of revenues to expenditures in the Federation differs from that in the Laender and whenever the budgetary needs of the Federation or those of the Laender exceed the estimated revenues by a margin substantial enough to call for a corresponding adjustment of the ratio of apportionment in favor of either the Federation or the Laender. Any such adjustment shall be based on the following principles: 1. The Federation and the Laender shall each bear the expenditures resulting from the administration of their respective tasks; Article 120 paragraph (1) shall not be affected; 2. There shall be equality of rank between the claim of the Federation and the claim of the Laender to have their respective necessary expenditures covered from ordinary revenues; 3. The requirements of the Federation and of the Laender in respect of budget coverage shall be coordinated in such a way that a fair equalization is achieved, any overburdening of taxpayers precluded, and uniformity of living standards in the Federal territory ensured. The ratio of apportionment may be modified for the first time with effect from I April 1958 and subsequently at intervals of not less than two years after the entry into force of any law determining such ratio; provided that this stipulation shall not affect any notification of such ratio effected in accordance with paragraph (5). (5) If a Federal law Imposes additional expenditures on, or withdraws revenues from the Laender, the ratio of apportionment of the income and corporation taxes shall be modified m favor of the Laender, provided that conditions as envisaged in paragraph (4) have developed. If the additional burden placed upon the Laender is limited to a period of short duration, such burden may be compensated by grants from the Federation under a Federal law requiring the consent of the Bundesrat and which shall lay down the principles for assessing the amounts of such grants and for distributing the them among the Laender. (6) Receipts from taxes on real estate and businesses shall accrue to the communes. In case there are no communes in a Land the receipts shall accrue to the Land. In accordance with Land legislation, taxes on real estate and businesses may be used to ascertain assessments and surtaxes. The receipts of the Laender from income tax and corporation tax shall accrue to the communes and associations of communes in a percentage to be determined by Land legislation. Furthermore, the Land legislation shall determine whether and how much of the receipts of the Land taxes shall accrue to the communes (associations of communes). (7) If the Federation establishes special institutions in the Laender or communes (association of communes) which cause immediate higher expenditures or lower receipts to those Laender or communes (associations of communes), the Federation shall grant the necessary financial equalization, if and insofar it is anticipated that the Laender or communes (associations of communes) are unable to bear these special burdens. Compensation by a third party and financial advantages which accrue to these Laender or communes Page 6 of 99

7 (associations of communes as a consequence of these institutions shall be considered in such equalization. (8) For the purposes of the present Article, revenues and expenditures of communes (associations of communes) shall be deemed to be Land revenues and expenditures. Article 108 (Revenue administration) amended 12 May 1969 (1) Customs, fiscal monopolies, the excise taxes subject to federal legislation, including the import turnover tax, and charges imposed within the framework of the European Communities shall be administered by federal revenue authorities. The organization of these authorities shall be regulated by Federal law. The heads of the authorities at intermediate level shall be appointed after consultation of the Land governments. (2) All other taxes shall be administered by Land revenue authorities. Revenual Federalism Taxing Federalism Telekommunikationsgesetz, TKG 1996 Telecommunications Act Parliament Part I General Provisions 2 Regulation (1) Telecommunications and frequency regulation shall be a sovereign task of the Federal Republic of Germany. Telecommunications Revenual Federalism Taxing Federalism Telecommunications German Fiscal Code (Abgabenordnung) Last amended: Parliament Section 21 Valued-added tax (1) The tax office in whose district the trader entirely or predominantly operates his enterprise in the territory of application of this Code shall have jurisdiction over VAT, excluding import VAT. In order to ensure taxation, the Federal Ministry of Finance may, by way of ordinance and with the consent of the Bundesrat, transfer to a revenue authority local jurisdiction for the territory of application of this Code with regard to traders whose residence, registered office or business management is not located within the territory of application of this Code. (2) The tax office responsible for the taxation of income (sections 19 and 20) shall have jurisdiction over the VAT of persons who are not traders; in the cases referred to in section 180(1) number 2(a), the tax office responsible for separate determination (section 18) shall also be responsible for VAT. Page 7 of 99

8 Researcher s name: Marcio Iorio Aranha Institutional dimension: Federalism Category: Centralized (TV license Rundfunkbeitrag) Dimension Indicator Variable Legal or policy basis or regulatory instrument identification (Use Not Found if needed) File name: FORMfederalismGermany.docx FORM number (Revenue Tax Broadcast) In force since Format: ddmmyyyy (Use na if not Adopted by whom (Use na if not Last update: (Date format: ddmmyyyy) Country analyzed: Germany Legal basis content (Use na if not Grundgesetz Parliamentary Council Article 30 (Distribution of competence between the Federation and the Laender) The exercise of governmental powers and the discharge of governmental functions is incumbent on the Laender insofar as this Basic Law does not otherwise prescribe or permit. Article 31. Federal law overrides Land law. Article 73 (Exclusive legislative power, catalogue) As amended 24 June The Federation has the exclusive power to legislate on: 7. postal and telecommunication services; Revenual Federalism Taxing Federalism Broadcast Article 75 (Power of the Federation to pass framework legislation catalogue) amended 18 March 1969 Subject to the conditions of Article 72 the Federation has the right to enact general rules concerning: 2. the general rules of law concerning the status of the press and motion pictures; Article 105 (Legislative powers) (amended 12 May 1969) (1) The Federation has the exclusive power to legislate on customs and fiscal monopolies. (2) The Federation shall have concurrent power to legislate on all other taxes the revenue from which accrues to it wholly or in part or where the conditions provided for in paragraph (2) of Article 72 apply. (2a) The Laender shall have power to legislate on local excise taxes as long and insofar as they are not identical with taxes imposed by federal legislation. (3) Federal laws relating to taxes the yield of which accrues in whole or in part to the Laender or the communities (community associations) require the consent of the Bundesrat. Article 106 (Apportionment of tax revenue) As amended December 23, 1955 and December (1) The yield of fiscal monopolies and receipts from the following tares shall accrue to the Federation: 1. customs duties 2. such excise taxes as do not accrue to the Laender in accordance with paragraph (2), 3. turnover tax 4. transportation tax, 5. non-recurrent capital levies, and equalization taxes imposed for the purpose of implementing the equalization of burdens legislation, Page 8 of 99

9 6. Berlin emergency aid tax. 7. supplementary levies on income and corporation taxes. (2) Receipts from the following taxes shall accrue to the Laender: 1. Property tax, 2. inheritance tax, 3. motor-vehicle tax, 4. such taxes on transactions that do not accrue to the Federation in accordance with paragraph (1), 5. beer tax 6. levies on gambling establishments, 7. taxes on real estate and business, 8. taxes with localized application. (3) Receipts from income tax and corporation tax shall accrue: until 31 March 1958, to the Federation and the Laender in a ratio of per cent to 65 per cent, and from 1 April 1958, to the Federation and the Laender in a ratio of 35 per cent to 65 per cent. (4) The ratio of appointment of the income and corporation taxes paragraph (3) should be modified by a Federal law requiring the consent of the Bundesrat whenever the development of the relation of revenues to expenditures in the Federation differs from that in the Laender and whenever the budgetary needs of the Federation or those of the Laender exceed the estimated revenues by a margin substantial enough to call for a corresponding adjustment of the ratio of apportionment in favor of either the Federation or the Laender. Any such adjustment shall be based on the following principles: 1. The Federation and the Laender shall each bear the expenditures resulting from the administration of their respective tasks; Article 120 paragraph (1) shall not be affected; 2. There shall be equality of rank between the claim of the Federation and the claim of the Laender to have their respective necessary expenditures covered from ordinary revenues; 3. The requirements of the Federation and of the Laender in respect of budget coverage shall be coordinated in such a way that a fair equalization is achieved, any overburdening of taxpayers precluded, and uniformity of living standards in the Federal territory ensured. The ratio of apportionment may be modified for the first time with effect from I April 1958 and subsequently at intervals of not less than two years after the entry into force of any law determining such ratio; provided that this stipulation shall not affect any notification of such ratio effected in accordance with paragraph (5). (5) If a Federal law Imposes additional expenditures on, or withdraws revenues from the Laender, the ratio of apportionment of the income and corporation taxes shall be modified m favor of the Laender, provided that conditions as envisaged in paragraph (4) have developed. If the additional burden placed upon the Laender is limited to a period of short duration, such burden may be compensated by grants from the Federation under a Federal law requiring the consent of the Bundesrat and which shall lay down the principles for assessing the amounts of such grants and for distributing the them among the Laender. (6) Receipts from taxes on real estate and businesses shall accrue to the communes. In case there are no communes in a Land the receipts shall accrue to the Land. In accordance with Land legislation, taxes on real estate and businesses may be used to ascertain assessments and surtaxes. The receipts of the Laender from income tax and corporation tax shall accrue to the communes and associations of communes in a percentage to be determined by Land legislation. Furthermore, the Land legislation shall determine whether and how much of the receipts of the Land taxes shall accrue to the communes (associations of communes). (7) If the Federation establishes special institutions in the Laender or communes (association of communes) which cause immediate higher expenditures or lower receipts to those Laender or communes (associations of communes), the Federation shall grant the necessary financial equalization, if and insofar it is anticipated that the Laender or communes (associations of communes) are unable to bear these special burdens. Compensation by a third party and financial advantages which accrue to these Laender or communes Page 9 of 99

10 (associations of communes as a consequence of these institutions shall be considered in such equalization. (8) For the purposes of the present Article, revenues and expenditures of communes (associations of communes) shall be deemed to be Land revenues and expenditures. Article 108 (Revenue administration) amended 12 May 1969 (1) Customs, fiscal monopolies, the excise taxes subject to federal legislation, including the import turnover tax, and charges imposed within the framework of the European Communities shall be administered by federal revenue authorities. The organization of these authorities shall be regulated by Federal law. The heads of the authorities at intermediate level shall be appointed after consultation of the Land governments. (2) All other taxes shall be administered by Land revenue authorities. Revenual Federalism Taxing Federalism Telekommunikationsgesetz, TKG 1996 Telecommunications Act Parliament Part I General Provisions 2 Regulation (1) Telecommunications and frequency regulation shall be a sovereign task of the Federal Republic of Germany. Broadcast Revenual Federalism Taxing Federalism Broadcast Revenual Federalism German Fiscal Code (Abgabenordnung) Rundfunkbeitrag license) (Television Last amended: Parliament Section 21 Valued-added tax (1) The tax office in whose district the trader entirely or predominantly operates his enterprise in the territory of application of this Code shall have jurisdiction over VAT, excluding import VAT. In order to ensure taxation, the Federal Ministry of Finance may, by way of ordinance and with the consent of the Bundesrat, transfer to a revenue authority local jurisdiction for the territory of application of this Code with regard to traders whose residence, registered office or business management is not located within the territory of application of this Code. (2) The tax office responsible for the taxation of income (sections 19 and 20) shall have jurisdiction over the VAT of persons who are not traders; in the cases referred to in section 180(1) number 2(a), the tax office responsible for separate determination (section 18) shall also be responsible for VAT. Federal flat monthly rate per flat to finance broadcasters owed by home owners. Taxing Federalism Broadcast Page 10 of 99

11 Researcher s name: Marcio Iorio Aranha Institutional dimension: Federalism Category: Centralized Dimension Indicator Variable Legal or policy basis or regulatory instrument identification (Use Not Found if needed) File name: FORMfederalismGermany.docx FORM number (Revenue Tax Broadband) In force since Format: ddmmyyyy (Use na if not Adopted by whom (Use na if not Last update: (Date format: ddmmyyyy) Country analyzed: Germany Legal basis content (Use na if not Grundgesetz Parliamentary Council Article 30 (Distribution of competence between the Federation and the Laender) The exercise of governmental powers and the discharge of governmental functions is incumbent on the Laender insofar as this Basic Law does not otherwise prescribe or permit. Article 31. Federal law overrides Land law. Article 73 (Exclusive legislative power, catalogue) As amended 24 June The Federation has the exclusive power to legislate on: 7. postal and telecommunication services; Revenual Federalism Taxing Federalism Broadband Article 75 (Power of the Federation to pass framework legislation catalogue) amended 18 March 1969 Subject to the conditions of Article 72 the Federation has the right to enact general rules concerning: 2. the general rules of law concerning the status of the press and motion pictures; Article 105 (Legislative powers) (amended 12 May 1969) (1) The Federation has the exclusive power to legislate on customs and fiscal monopolies. (2) The Federation shall have concurrent power to legislate on all other taxes the revenue from which accrues to it wholly or in part or where the conditions provided for in paragraph (2) of Article 72 apply. (2a) The Laender shall have power to legislate on local excise taxes as long and insofar as they are not identical with taxes imposed by federal legislation. (3) Federal laws relating to taxes the yield of which accrues in whole or in part to the Laender or the communities (community associations) require the consent of the Bundesrat. Article 106 (Apportionment of tax revenue) As amended December 23, 1955 and December (1) The yield of fiscal monopolies and receipts from the following tares shall accrue to the Federation: 1. customs duties 2. such excise taxes as do not accrue to the Laender in accordance with paragraph (2), 3. turnover tax 4. transportation tax, 5. non-recurrent capital levies, and equalization taxes imposed for the purpose of implementing the equalization of burdens legislation, Page 11 of 99

12 6. Berlin emergency aid tax. 7. supplementary levies on income and corporation taxes. (2) Receipts from the following taxes shall accrue to the Laender: 1. Property tax, 2. inheritance tax, 3. motor-vehicle tax, 4. such taxes on transactions that do not accrue to the Federation in accordance with paragraph (1), 5. beer tax 6. levies on gambling establishments, 7. taxes on real estate and business, 8. taxes with localized application. (3) Receipts from income tax and corporation tax shall accrue: until 31 March 1958, to the Federation and the Laender in a ratio of per cent to 65 per cent, and from 1 April 1958, to the Federation and the Laender in a ratio of 35 per cent to 65 per cent. (4) The ratio of appointment of the income and corporation taxes paragraph (3) should be modified by a Federal law requiring the consent of the Bundesrat whenever the development of the relation of revenues to expenditures in the Federation differs from that in the Laender and whenever the budgetary needs of the Federation or those of the Laender exceed the estimated revenues by a margin substantial enough to call for a corresponding adjustment of the ratio of apportionment in favor of either the Federation or the Laender. Any such adjustment shall be based on the following principles: 1. The Federation and the Laender shall each bear the expenditures resulting from the administration of their respective tasks; Article 120 paragraph (1) shall not be affected; 2. There shall be equality of rank between the claim of the Federation and the claim of the Laender to have their respective necessary expenditures covered from ordinary revenues; 3. The requirements of the Federation and of the Laender in respect of budget coverage shall be coordinated in such a way that a fair equalization is achieved, any overburdening of taxpayers precluded, and uniformity of living standards in the Federal territory ensured. The ratio of apportionment may be modified for the first time with effect from I April 1958 and subsequently at intervals of not less than two years after the entry into force of any law determining such ratio; provided that this stipulation shall not affect any notification of such ratio effected in accordance with paragraph (5). (5) If a Federal law Imposes additional expenditures on, or withdraws revenues from the Laender, the ratio of apportionment of the income and corporation taxes shall be modified m favor of the Laender, provided that conditions as envisaged in paragraph (4) have developed. If the additional burden placed upon the Laender is limited to a period of short duration, such burden may be compensated by grants from the Federation under a Federal law requiring the consent of the Bundesrat and which shall lay down the principles for assessing the amounts of such grants and for distributing the them among the Laender. (6) Receipts from taxes on real estate and businesses shall accrue to the communes. In case there are no communes in a Land the receipts shall accrue to the Land. In accordance with Land legislation, taxes on real estate and businesses may be used to ascertain assessments and surtaxes. The receipts of the Laender from income tax and corporation tax shall accrue to the communes and associations of communes in a percentage to be determined by Land legislation. Furthermore, the Land legislation shall determine whether and how much of the receipts of the Land taxes shall accrue to the communes (associations of communes). (7) If the Federation establishes special institutions in the Laender or communes (association of communes) which cause immediate higher expenditures or lower receipts to those Laender or communes (associations of communes), the Federation shall grant the necessary financial equalization, if and insofar it is anticipated that the Laender or communes (associations of communes) are unable to bear these special burdens. Compensation by a third party and financial advantages which accrue to these Laender or communes Page 12 of 99

13 (associations of communes as a consequence of these institutions shall be considered in such equalization. (8) For the purposes of the present Article, revenues and expenditures of communes (associations of communes) shall be deemed to be Land revenues and expenditures. Article 108 (Revenue administration) amended 12 May 1969 (1) Customs, fiscal monopolies, the excise taxes subject to federal legislation, including the import turnover tax, and charges imposed within the framework of the European Communities shall be administered by federal revenue authorities. The organization of these authorities shall be regulated by Federal law. The heads of the authorities at intermediate level shall be appointed after consultation of the Land governments. (2) All other taxes shall be administered by Land revenue authorities. Revenual Federalism Taxing Federalism Telekommunikationsgesetz, TKG 1996 Telecommunications Act Parliament Part I General Provisions 2 Regulation (1) Telecommunications and frequency regulation shall be a sovereign task of the Federal Republic of Germany. Broadband Revenual Federalism Taxing Federalism Broadband German Fiscal Code (Abgabenordnung) Last amended: Parliament Section 21 Valued-added tax (1) The tax office in whose district the trader entirely or predominantly operates his enterprise in the territory of application of this Code shall have jurisdiction over VAT, excluding import VAT. In order to ensure taxation, the Federal Ministry of Finance may, by way of ordinance and with the consent of the Bundesrat, transfer to a revenue authority local jurisdiction for the territory of application of this Code with regard to traders whose residence, registered office or business management is not located within the territory of application of this Code. (2) The tax office responsible for the taxation of income (sections 19 and 20) shall have jurisdiction over the VAT of persons who are not traders; in the cases referred to in section 180(1) number 2(a), the tax office responsible for separate determination (section 18) shall also be responsible for VAT. Page 13 of 99

14 Researcher s name: Marcio Iorio Aranha Institutional dimension: Federalism Category: Centralized (VAT) Dimension Indicator Variable Legal or policy basis or regulatory instrument identification (Use Not Found if needed) File name: FORMfederalismGermany.docx FORM number (Revenue Tax e-commerce) In force since Format: ddmmyyyy (Use na if not Adopted by whom (Use na if not Last update: (Date format: ddmmyyyy) Country analyzed: Germany Legal basis content (Use na if not Grundgesetz Parliamentary Council Article 30 (Distribution of competence between the Federation and the Laender) The exercise of governmental powers and the discharge of governmental functions is incumbent on the Laender insofar as this Basic Law does not otherwise prescribe or permit. Article 31. Federal law overrides Land law. Article 73 (Exclusive legislative power, catalogue) As amended 24 June The Federation has the exclusive power to legislate on: 7. postal and telecommunication services; Revenual Federalism Taxing Federalism e-commerce [ INTERDEPENDENT ] Article 74 (Concurrent legislation, catalogue) Concurrent legislative powers extend to the following matters: 11. the law relating to economic matters (mining, industry, supply of power. crafts. trades, commerce, banking and stock exchanges, private insurance); Article 75 (Power of the Federation to pass framework legislation catalogue) amended 18 March 1969 Subject to the conditions of Article 72 the Federation has the right to enact general rules concerning: 2. the general rules of law concerning the status of the press and motion pictures; Article 105 (Legislative powers) (amended 12 May 1969) (1) The Federation has the exclusive power to legislate on customs and fiscal monopolies. (2) The Federation shall have concurrent power to legislate on all other taxes the revenue from which accrues to it wholly or in part or where the conditions provided for in paragraph (2) of Article 72 apply. (2a) The Laender shall have power to legislate on local excise taxes as long and insofar as they are not identical with taxes imposed by federal legislation. (3) Federal laws relating to taxes the yield of which accrues in whole or in part to the Laender or the communities (community associations) require the consent of the Bundesrat. Article 106 (Apportionment of tax revenue) Page 14 of 99

15 As amended December 23, 1955 and December (1) The yield of fiscal monopolies and receipts from the following tares shall accrue to the Federation: 1. customs duties 2. such excise taxes as do not accrue to the Laender in accordance with paragraph (2), 3. turnover tax 4. transportation tax, 5. non-recurrent capital levies, and equalization taxes imposed for the purpose of implementing the equalization of burdens legislation, 6. Berlin emergency aid tax. 7. supplementary levies on income and corporation taxes. (2) Receipts from the following taxes shall accrue to the Laender: 1. Property tax, 2. inheritance tax, 3. motor-vehicle tax, 4. such taxes on transactions that do not accrue to the Federation in accordance with paragraph (1), 5. beer tax 6. levies on gambling establishments, 7. taxes on real estate and business, 8. taxes with localized application. (3) Receipts from income tax and corporation tax shall accrue: until 31 March 1958, to the Federation and the Laender in a ratio of per cent to 65 per cent, and from 1 April 1958, to the Federation and the Laender in a ratio of 35 per cent to 65 per cent. (4) The ratio of appointment of the income and corporation taxes paragraph (3) should be modified by a Federal law requiring the consent of the Bundesrat whenever the development of the relation of revenues to expenditures in the Federation differs from that in the Laender and whenever the budgetary needs of the Federation or those of the Laender exceed the estimated revenues by a margin substantial enough to call for a corresponding adjustment of the ratio of apportionment in favor of either the Federation or the Laender. Any such adjustment shall be based on the following principles: 1. The Federation and the Laender shall each bear the expenditures resulting from the administration of their respective tasks; Article 120 paragraph (1) shall not be affected; 2. There shall be equality of rank between the claim of the Federation and the claim of the Laender to have their respective necessary expenditures covered from ordinary revenues; 3. The requirements of the Federation and of the Laender in respect of budget coverage shall be coordinated in such a way that a fair equalization is achieved, any overburdening of taxpayers precluded, and uniformity of living standards in the Federal territory ensured. The ratio of apportionment may be modified for the first time with effect from I April 1958 and subsequently at intervals of not less than two years after the entry into force of any law determining such ratio; provided that this stipulation shall not affect any notification of such ratio effected in accordance with paragraph (5). (5) If a Federal law Imposes additional expenditures on, or withdraws revenues from the Laender, the ratio of apportionment of the income and corporation taxes shall be modified m favor of the Laender, provided that conditions as envisaged in paragraph (4) have developed. If the additional burden placed upon the Laender is limited to a period of short duration, such burden may be compensated by grants from the Federation under a Federal law requiring the consent of the Bundesrat and which shall lay down the principles for assessing the amounts of such grants and for distributing the them among the Laender. (6) Receipts from taxes on real estate and businesses shall accrue to the communes. In case there are no communes in a Land the receipts shall accrue to the Land. In accordance with Land legislation, taxes on real estate and businesses may be used to ascertain assessments and surtaxes. The receipts of the Laender from income tax and corporation tax shall accrue to the communes and associations of Page 15 of 99

16 communes in a percentage to be determined by Land legislation. Furthermore, the Land legislation shall determine whether and how much of the receipts of the Land taxes shall accrue to the communes (associations of communes). (7) If the Federation establishes special institutions in the Laender or communes (association of communes) which cause immediate higher expenditures or lower receipts to those Laender or communes (associations of communes), the Federation shall grant the necessary financial equalization, if and insofar it is anticipated that the Laender or communes (associations of communes) are unable to bear these special burdens. Compensation by a third party and financial advantages which accrue to these Laender or communes (associations of communes as a consequence of these institutions shall be considered in such equalization. (8) For the purposes of the present Article, revenues and expenditures of communes (associations of communes) shall be deemed to be Land revenues and expenditures. Article 108 (Revenue administration) amended 12 May 1969 (1) Customs, fiscal monopolies, the excise taxes subject to federal legislation, including the import turnover tax, and charges imposed within the framework of the European Communities shall be administered by federal revenue authorities. The organization of these authorities shall be regulated by Federal law. The heads of the authorities at intermediate level shall be appointed after consultation of the Land governments. (2) All other taxes shall be administered by Land revenue authorities. Revenual Federalism Taxing Federalism Telekommunikationsgesetz, TKG 1996 Telecommunications Act Parliament Part I General Provisions 2 Regulation (1) Telecommunications and frequency regulation shall be a sovereign task of the Federal Republic of Germany. e-commerce Revenual Federalism Taxing Federalism e-commerce German Fiscal Code (Abgabenordnung) Last amended: Parliament Section 21 Valued-added tax (1) The tax office in whose district the trader entirely or predominantly operates his enterprise in the territory of application of this Code shall have jurisdiction over VAT, excluding import VAT. In order to ensure taxation, the Federal Ministry of Finance may, by way of ordinance and with the consent of the Bundesrat, transfer to a revenue authority local jurisdiction for the territory of application of this Code with regard to traders whose residence, registered office or business management is not located within the territory of application of this Code. (2) The tax office responsible for the taxation of income (sections 19 and 20) shall have jurisdiction over the VAT of persons who are not traders; in the cases referred to in section 180(1) number 2(a), the tax office responsible for separate determination (section 18) shall also be responsible for VAT. Page 16 of 99

17 Researcher s name: Marcio Iorio Aranha Institutional dimension: Federalism Category: Centralized Dimension Indicator Variable File name: FORMfederalismGermany.docx FORM number (Revenue Administrative Fees Telecommunications) Legal or policy basis or regulatory instrument identification (Use Not Found if needed) In force since Format: ddmmyyyy (Use na if not Adopted by whom (Use na if not Last update: (Date format: ddmmyyyy) Country analyzed: Germany Legal basis content (Use na if not Grundgesetz Parliamentary Council Article 30 (Distribution of competence between the Federation and the Laender) The exercise of governmental powers and the discharge of governmental functions is incumbent on the Laender insofar as this Basic Law does not otherwise prescribe or permit. Revenual Federalism Administrative Fees Telecommunications Article 31. Federal law overrides Land law. Article 73 (Exclusive legislative power, catalogue) As amended 24 June The Federation has the exclusive power to legislate on: 7. postal and telecommunication services; Article 75 (Power of the Federation to pass framework legislation catalogue) amended 18 March 1969 Subject to the conditions of Article 72 the Federation has the right to enact general rules concerning: 2. the general rules of law concerning the status of the press and motion pictures; Telekommunikationsgesetz, TKG 1996 Telecommunications Act Parliament Part I General Provisions 2 Regulation (1) Telecommunications and frequency regulation shall be a sovereign task of the Federal Republic of Germany. Revenual Federalism Administrative Fees Telecommunications Part II Regulation of Telecommunications Services Chapter One Licences 16 Licence Fee (1) Licences shall be granted for a fee. The Federal Ministry of Posts and Telecommunications shall be empowered to lay down, in agreement with the Federal Ministry of the Interior, the Federal Ministry of Finance, the Federal Ministry of Justice and the Federal Ministry of Economics, by ordinance having the force of law but not requiring the consent of the German Bundesrat and as provided for by the Administrative Expenses Act, chargeable acts, the level of the fee and the reimbursement of expenses. (2) In the event of an auction according to 11(4) of this Act there shall be charged a fee according to (1) above only insofar as it exceeds the proceeds from the auction. Part II Regulation of Telecommunications Services Chapter One Licences 6 Licensed Sector (1) Whosoever: 1. operates transmission lines going beyond the limits of a property and used to provide telecommunications services for the public Page 17 of 99

18 2. offers voice telephony on the basis of self-operated telecommunications networks shall require a licence. Revenual Federalism Administrative Fees Telecommunications Telekommunikations- Lizenzgebührenverordnung, TKLGebV (Ordinance concerning Telecommunications License Fees) Federal Ministry of Posts and Telecommunications, in agreement with the Federal Ministry of the Interior, the Federal Ministry of Finance, the Federal Ministry of Justice and the Federal Ministry of Economics Part VII Frequency Regulation 48 Frequency Fee and Contributions (1) Costs (charges and expenses) shall be payable for frequency assignment and for measures to counteract violations of 44 to 47 of this Act or the ordinances issued by virtue of these sections. The Federal Ministry of Posts and Telecommunications shall be empowered to stipulate in greater detail, in agreement with the Federal Ministry of the Interior, the Federal Ministry of Finance, the Federal Ministry of Justice and the Federal Ministry of Economics by ordinance having the force of law but not requiring the consent of the German Bundesrat, chargeable acts and the level of the fee. Section 16(2) shall apply accordingly. (2) The parties which have been assigned frequencies shall make an annual contribution for reimbursement of expenditure on the planning and updating of frequency usages including the necessary measurements, tests and compatibility studies to ensure effective, interference-free frequency usage. Costs to be reimbursed according to sentence 1 above shall not include costs for which a fee according to (1) above or charges and expenses or contributions according to 9 or 10 of the Electromagnetic Compatibility Act as published on 30 August 1995 (Federal Law Gazette I p 1118) and the ordinances issued by virtue of these provisions have already been levied. (3) The Federal Ministry of Posts and Telecommunications shall be empowered to determine, in agreement with the Federal Ministry of the Interior, the Federal Ministry of Finance, the Federal Ministry of Justice and the Federal Ministry of Economics by ordinance having the force of law but not requiring the consent of the German Bundesrat, the group of those obliged to make contributions, the contribution rates and the procedure for the collection of contributions. Contribution rates shall be such that staff costs and other expenditure associated with the official acts are covered. The shares in the overall costs shall be allocated, as far as possible on a marketrelated basis, to the individual frequency allocation user groups that have been assigned frequencies. Within these groups the contribution shall be divided in consideration of the number and, if applicable, the bandwidth of the frequencies used as well as the number of pieces of transmitting equipment operated. 1 Fees (1) For official acts in connection with the granting of licenses the regulatory authority shall collect fees in accordance with 2 to 4 in conjunction with the Annex, and recover expenses in accordance with 10 of the Administrative Expenses Act. In this context, not only the administrative expenditure incurred for the granting of the license but also for management of the licence rights and for control of observance of the license obligations shall be taken into account. (2) If applications are rejected, licenses withdrawn or official acts for the granting of licenses revoked, and if applications for an official act for the granting of licenses are withdrawn, fees shall be collected in accordance with 15 of the Administrative Expenses Act, and expenses recovered in accordance with 10 of the Administrative Expenses Act. Page 18 of 99

19 Researcher s name: Marcio Iorio Aranha Institutional dimension: Federalism Category: Centralized Dimension Indicator Variable File name: FORMfederalismGermany.docx FORM number (Revenue Administrative Fees Broadcast) Legal or policy basis or regulatory instrument identification (Use Not Found if needed) In force since Format: ddmmyyyy (Use na if not Adopted by whom (Use na if not Last update: (Date format: ddmmyyyy) Country analyzed: Germany Legal basis content (Use na if not Grundgesetz Parliamentary Council Article 30 (Distribution of competence between the Federation and the Laender) The exercise of governmental powers and the discharge of governmental functions is incumbent on the Laender insofar as this Basic Law does not otherwise prescribe or permit. Revenual Federalism Taxing Federalism Broadcast Article 31. Federal law overrides Land law. Article 73 (Exclusive legislative power, catalogue) As amended 24 June The Federation has the exclusive power to legislate on: 7. postal and telecommunication services; Article 75 (Power of the Federation to pass framework legislation catalogue) amended 18 March 1969 Subject to the conditions of Article 72 the Federation has the right to enact general rules concerning: 2. the general rules of law concerning the status of the press and motion pictures; Telekommunikationsgesetz, TKG 1996 Telecommunications Act Parliament Part I General Provisions 2 Regulation (1) Telecommunications and frequency regulation shall be a sovereign task of the Federal Republic of Germany. Revenual Federalism Taxing Federalism Broadcast Part II Regulation of Telecommunications Services Chapter One Licences 16 Licence Fee (1) Licences shall be granted for a fee. The Federal Ministry of Posts and Telecommunications shall be empowered to lay down, in agreement with the Federal Ministry of the Interior, the Federal Ministry of Finance, the Federal Ministry of Justice and the Federal Ministry of Economics, by ordinance having the force of law but not requiring the consent of the German Bundesrat and as provided for by the Administrative Expenses Act, chargeable acts, the level of the fee and the reimbursement of expenses. (2) In the event of an auction according to 11(4) of this Act there shall be charged a fee according to (1) above only insofar as it exceeds the proceeds from the auction. Part II Regulation of Telecommunications Services Chapter One Licences 6 Licensed Sector (1) Whosoever: 1. operates transmission lines going beyond the limits of a property and used to provide telecommunications services for the public Page 19 of 99