<?xml version="1.0" encoding="utf-8"?>
<export-example>
  <doc>
    <id>4001</id>
    <completedYear>2021</completedYear>
    <publishedYear>2021</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst>145</pageFirst>
    <pageLast>148</pageLast>
    <pageNumber/>
    <edition/>
    <issue>5</issue>
    <volume>67</volume>
    <type>article</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2021-12-07</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Grundbegriffe des Abgabenrechts: Steuern, Gebühren, Beiträge und Sonderabgaben</title>
    <parentTitle language="deu">Verwaltungsrundschau (VR)</parentTitle>
    <identifier type="issn">0342-5592</identifier>
    <enrichment key="opus.doi.autoCreate">false</enrichment>
    <enrichment key="opus.urn.autoCreate">true</enrichment>
    <licence>© Alle Rechte vorbehalten</licence>
    <author>Mike Wienbracke</author>
    <collection role="institutes" number="FB 7">Wirtschaftsrecht</collection>
    <thesisPublisher>Westfälische Hochschule Gelsenkirchen Bocholt Recklinghausen</thesisPublisher>
  </doc>
</export-example>
