We want to make this important judgment on an eternally old controversial issue, which we deal with every year, available here. The source is: BGH, judgement of 20.7.2012, V ZR 231/11

If sub-associations have their own decision-making authority for the management plans to be drawn up and the annual accounts in accordance with the association's regulations, the members of the sub-association do not have the competence to decide on the cost positions concerning the land, several buildings or joint facilities. Since budget plans and annual accounts necessarily include such costs, all apartment owners must decide on them, even in the case of a multiple building complex. However, this does not imply that the budget plans and annual accounts adopted by a sub-association are null and void in their entirety.