La reforma de la constitución financiera alemana. En particular, el nuevo límite al endeudamiento de la federación y los länder

Abstract

After the reform of the article 135 of the Spanish Constitution, to give constitutional status to the balanced budget principle and the public debt limits, this paper offers a comparative study with the equivalent rule of the German Constitution, as amended in 2009. The study explains the main characteristics of the distribution of taxing and spending power between the Federation and the States in the Bonn Basic Law and the reforms introduced in the previous revision of 2006. The article also outlines other issues discussed during the reform process, like the tendency to a centralized Tax Administration and the growing but still very limited State Tax Powers.