1. The organization of the State tax administrations so far as is required for the uniform and impartial execution of the national tax laws;
2. The organization and functions of the authorities charged with the supervision of the execution of the national tax laws;
3. The accounting with the States;
4. The reimbursement of the costs of administration in connection with the execution of the national tax laws.
ARTICLE 85
All revenues and expenditures of the Commonwealth must be estimated for each fiscal year and entered in the budget.
The budget is adopted by law before the beginning of the fiscal year.
Appropriations are ordinarily granted for one year; in special cases they may be granted for a longer period. Otherwise, provisions extending beyond the fiscal year or not relating to the national revenues and expenditures or their administration, are inadmissible in the national budget law.
The National Assembly may not increase appropriations in the budget bill or insert new items without the consent of the National Council.