@article{+2021+129+131,
url = {https://doi.org/10.9785/ur-2021-700308},
title = {Unternehmer, Unternehmen},
title = {},
pages = {129--131},
volume = {70},
number = {3},
journal = {UmsatzsteuerRundschau},
doi = {doi:10.9785/ur-2021-700308},
year = {2021},
lastchecked = {2026-05-01}
}