@article{Schneider2022,
  author    = {Henrik Schneider},
  title     = {Zur Entnahmefiktion bei sog. passiver Entstrickung nach \S 4 Abs. 1 S. 3 EStG. Anmerkung zu FG M{\"u}nster, Urteil vom 10.08.2022 – 13 K 559/19 –},
  series   = {Der Betrieb : DB},
  volume    = {75.2022},
  number    = {48},
  publisher = {Fachmedien Otto Schmidt},
  address   = {D{\"u}sseldorf},
  issn      = {0005-9935},
  pages     = {2828 -- 2830},
  year      = {2022},
  language  = {de}
}