not based on the order of a judge, a court decision must be obtained without delay. The police may, on its own authority,hold no one in custody beyond the end of the day following the arrest. Details shall be regulated by legislation.
(3) Any person temporarily detained on suspicion of having committed a punishable act must, at the latest on the day following the arrest, be brought before a judge who shall inform him of the reason of the arrest, interrogate him and give him an opportunity to raise objections. Without delay, the judge must either issue a warrant of arrest, setting out the reasons therefor, or order his release.
(4) A relative of the person detained or a person enjoying his confidence must be notified forthwith of any judicial decision in respect of the ordering or the continued duration of a deprivation of liberty.
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FINANCE
Article 105
(1) The Federation shall have exclusive legislation on customs and financial monopolies.
(2) The Federation shall have concurrent legislation on:
- excise taxes and taxes on transactions,with the exception of taxes with localized application, in particular the taxes on real estate acquisition , incremental value and on fire protection,
- the taxes on income, property, inheritance and donations,
- "Realsteuern" (taxes on real estate and on business) with the exception of the fixing of tax rates.
if it makes a claim on the taxes in their entirety or in part to cover federal expenditures or if the conditions of Article 72, paragraph (2), apply.
