Municipalities are charged significantly with the execution of European Union law. In case of infringements, however, financial sanctions are aimed regularly at the Federal Republic of Germany itself. The study examines how these costs are allocated within the federal structure by way of internal recourse. Starting from the questions how infringements of municipalities are attributed to the Federal Republic and why the federal level is liable at first, the reasonableness of the internal recourse from the point of legal policy and the influence of the European Union law are determined. This is followed by a critical analysis of Art. 104a par. 6 and Art. 109 par. 5 GG in which the respective federal state is liable for "its" municipalities. Finally the author determines the recourse in the relationship between the federal state and the municipality und develops "guide rails" for a recourse regime de lege ferenda with particular focus on the guarantee of municipal self-administration.