@book { 13bUStGimInsolvenzverfahren,
    title = "§ 13b UStG im Insolvenzverfahren",
    author = "Sibel {Gerhardt}",
    year = "2020",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/b17342",
    url = "https://www.peterlang.com/document/1059084"
}