Die Ausführung der Bundesgesetze durch die Länder

The German constitution requires the state ( Länder) governments to implement federal legislative mandates under the supervision of the federal government. In addition, Article 104a of the 'Grundgesetz' provides that 'federal and state governments each bear the expenses resulting from their respective functions'. Court decisions have made it perfectly clear that Article 104a refers to executive rather than to legislative functions. Thus federal legislation ultimately places a heavy financial burden on the state governments, with the system of tax revenue equalization providing but little relief. Christian Heitsch analyzes the extent to which the state governments are entitled to set their own political priorities within the framework of both federal legislation and the federal government's supervisory directives.