@article{Holzner2021, author = {Stefan Holzner}, title = {Unzul{\"a}ssige Anfechtungsklage mangels Beschwer – Nullbescheid (Anmerkung zu BFH, Urt. v. 30.6.2020 – IX R 3/19)}, series = {Deutsches Steuerrecht kurzgefa{\"s}t (DStRK)}, volume = {2021}, number = {4}, publisher = {C.H. Beck}, address = {M{\"u}nchen}, pages = {56 -- 56}, year = {2021}, language = {de} }