@book { VerbandsgeldbueundSteueranspruch,
    title = "Verbandsgeldbuße und Steueranspruch",
    author = "Stefan {Poller}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1097709"
}