@incollection{2026:barczak:thesen, title = {Thesen}, year = {2026}, note = {}, booktitle = {Gutachten D zum 75. Deutschen Juristentag Erfurt 2026}, pages = {99--102}, edition = {1}, author = {Barczak, Tristan}, publisher = {C.H.BECK Recht - Wirtschaft - Steuern}, address = {München}, series = {}, volume = {} }