Experiences with German fiscal federalism: how to preserve the decentral content?

Germany is a young federation. The constitution (‘Basic Law’), but also the nation itself in its present form, only go back to the year 1949, with the result that the constitutional framework is still rather fresh. Just recently some issues have come up for debate and decision, among them the role of the intermediate level (Länder) vis-à-vis a strengthened European Union, and the tax mix of local governments.