Resume
Dobrinka joined KMLZ in 2007. She was made a partner in 2023 and is based at KMLZ’s Munich Office.
Dobrinka has extensive experience in VAT law and advises our clients on all national and international VAT matters. In addition, she specialises in customs and excise law. The review, structuring and optimisation of processes in companies, from a VAT and customs law perspective, is also one of Dobrinka’s areas of expertise. In addition, she deals with import VAT, as an interface between VAT and customs law issues. Another special focus area is excise duty law, in particular, energy tax, tobacco and alcohol tax.
Dobrinka also provides support with external audits and represents our clients in dealing with the tax authorities and before the tax courts and generally advises our clients on all matters relating to tax law.
She regularly holds lectures and leads in-house trainings on topics in the field of customs duties, import VAT and excise duties.
Articles
[{"title":"In focus: Significant decisions in excise duty law","nid":"5560","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;General Court of the EU scrutinises national direct delivery involving goods under excise duty law\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;In its judgment of 1 July 2026 (T\u2011361\/25 \u2013 \u0026lt;em\u0026gt;Brenntag\u0026lt;\/em\u0026gt;), the General Court of the European Union (GCEU) ruled on two crucial issues under excise duty law: The admissibility under Union law of the German \u2018direct delivery\u2019 scheme (so-called Streckengesch\u00e4fte) and the significance of formal defects for the granting of tax exemptions.\u0026lt;","field_datum":"23.07.2026\n","field_newsletter":"Customs Newsletter 07\/2026"},{"title":"Court overturns customs practice: Provision of security in the amount of excise tax not required for suspension procedure","nid":"5345","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;\u0026amp;nbsp;Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;The excise tax suspension procedure allows, among other things, the transport of excise goods from one tax warehouse to another tax warehouse within the tax territory or in other Member States. As long as the goods are under excise tax suspension, no excise tax arises. However, the excise tax suspension procedure must be correctly commenced and terminated, in compliance with certain conditions.","field_datum":"22.10.2025\n","field_newsletter":"Customs Newsletter 12\/2025"},{"title":"New draft bill to amend the Energy and Electricity Tax Act \u2013 Part 2","nid":"5282","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;After the failed draft bill on modernisation and bureaucracy reduction in electricity and energy tax law in 2024, the current federal government is now making a new attempt. The draft bill for a third law amending the Energy and Electricity Tax Act, presented by the Federal Ministry of Finance on 5 August 2025, essentially incorporates the changes proposed by the traffic light coalition.","field_datum":"02.09.2025\n","field_newsletter":"Customs Newsletter 10\/2025"},{"title":"New draft bill to amend the Energy and Electricity Tax Act \u2013 Part 1","nid":"5276","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;After the failed draft bill on modernisation and bureaucracy reduction in electricity and energy tax law in 2024, the current federal government is now making a new attempt. The draft bill for a third law amending the Energy and Electricity Tax Act, presented by the Federal Ministry of Finance on 5 August 2025, essentially incorporates the changes proposed by the traffic light coalition.","field_datum":"27.08.2025\n","field_newsletter":"Customs Newsletter 09\/2025"},{"title":"In focus: Important decisions in energy tax and electricity tax law","nid":"5119","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Electricity supplier status of large-plants operators\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;In its ruling of 19 December 2024 (Ref. VII B 27\/24), the German Federal Fiscal Court (BFH) commented on the application of the regulation in Section 1a para. 7 of the German Electricity Tax Regulation (StromStV).","field_datum":"29.04.2025\n","field_newsletter":"Customs Newsletter 03\/2025"},{"title":"Fiscal Court: limits for customs administration when exempting electricity generated from renewable energy sources from electricity tax","nid":"249","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;In electricity tax law, the concept of \u201cinstallation\u201d is an ongoing source of debate. Most recently, the D\u00fcsseldorf Fiscal Court (FC) had to deal with this issue in the context of the electricity tax exemption for electricity generated from renewable energy sources acc.to sec. 9 para. 1 no. 1 of the Law on Electricity Tax (StromStG), judgment of 21 February 2024 (4 K 1324\/22 VSt).","field_datum":"06.05.2024\n","field_newsletter":"Customs Newsletter 03\/2024"},{"title":"Taxation of substitutes for manufactured tobacco that are considered \u201cold goods\u201d","nid":"535","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;Substitutes for manufactured tobacco (so-called \u201cliquids\u201d) have been subject to tobacco tax since 1 July 2022 (see \u0026lt;a href=\u0026quot;\/en\/tobacco-tax-substitutes-manufactured-tobacco-1-july-2022\u0026quot;\u0026gt;KMLZ Customs Newsletter 03 | 2022\u0026lt;\/a\u0026gt;). Trade in untaxed \u201cold goods\u201d was still permitted up until 12 February 2023. Untaxed old goods are goods that were already \u201cin trade\u201d i. e. released for consumption on 1 July 2022.","field_datum":"15.11.2023\n","field_newsletter":"Customs Newsletter 05\/2023"},{"title":"Federal Ministry of Finance: application of the reverse charge mechanism when transferring emission allowances","nid":"349","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;With the Eighth Act Amending the German Excise Tax Acts of 24 October 2022 (Federal Tax Gazette 2022 I, 1838), the legislator extended the scope of sec. 13b para. 2 no. 6 of the German VAT Act, with effect from 1 January 2023. Since then, the reverse charge mechanism has also been applicable to the transfer of emission allowances pursuant to sec. 3 no. 2 of the Fuel Emissions Trading Act (BEHG).","field_datum":"12.10.2023\n","field_newsletter":"VAT Newsletter 43\/2023"},{"title":"EMCS report of receipt as proof for zero-rating of intra-Community supplies","nid":"536","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;On 13 February 2023, the Seventh Act Amending the Acts on Excise Duties came into force (\u0026lt;a href=\u0026quot;\/en\/excise-duty-important-changes-13-february-2023-due-7th-act-amending-acts-excise-duties\u0026quot;\u0026gt;KMLZ Customs Newsletter 01 | 2023\u0026lt;\/a\u0026gt;).","field_datum":"27.07.2023\n","field_newsletter":"Customs Newsletter 04\/2023"},{"title":"Excise duty: Important changes as from 13 February 2023 due to the 7th Act Amending the Acts On Excise Duties","nid":"539","body":"\u003Cp\u003E\u0026lt;h2 class=\u0026quot;text-align-justify\u0026quot;\u0026gt;1 Background\u0026lt;\/h2\u0026gt;\u0026lt;p class=\u0026quot;text-align-justify\u0026quot;\u0026gt;On 30 March 2021, the Seventh Act Amending the Acts On Excise Duties was published in the Federal Tax Gazette. In doing so, the legislator primarily implemented, into national law, the amendments to the Council Directive (EU) 2020\/262, laying down the general arrangements for excise duty of 19 December 2019, and the Council Directive (EU) 2020\/1151 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages of 29 July 2020.","field_datum":"13.02.2023\n","field_newsletter":"Customs Newsletter 01\/2023"}]
Seminars
[{"nid":"5382","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Plattformen in der Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/plattformen-in-der-umsatzsteuer","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum_1":"08.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5494","field_event_typ":"Weitere Events","field_eventlinktext":"Umsatzsteuer 2026: Aktuelle Rechtsprechung verstehen und sicher umsetzen","field_eventlink":"https:\/\/www.managementcircle.de\/weiterbildung\/umsatzsteuer-aktuell.html#benefits","field_referent":"\nDenise Bahnm\u00fcller, Streit\n\n, \nDr. Thomas Streit, LL.M. EUR.\n\n","field_datum_1":"10.09.2026\n","field_datum_bis":false,"field_ort":"Management Circle | Online-Seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5344","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Tax Compliance in gemeinn\u00fctzigen und \u00f6ffentlichen Einrichtungen (Fortgeschrittene) - Risikoanalyse und Kontrollma\u00dfnahmen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/tax-compliance-in-gemeinnuetzigen-und-oeffentlichen-einrichtungen-fortgeschrittene-risikoanalyse-und-kontrollmassnahmen","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"14.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5483","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Umsatzsteuer in digitalen Gesch\u00e4ftsmodellen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuer-in-digitalen-geschaeftsmodellen","field_referent":"\nDr. Matthias Oldiges\n\n","field_datum_1":"14.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5489","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Vermietung und Verpachtung von Immobilien im Umsatzsteuerrecht \u2013 Aktuelles aus der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vermietung-und-verpachtung-von-immobilien-im-umsatzsteuerrecht-aktuelles-aus-der-praxis","field_referent":"\nDr. Jochen Tillmanns\n\n","field_datum_1":"16.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5402","field_event_typ":"KMLZ Akademie","field_eventlinktext":"USt-News f\u00fcr Bilanzbuchhalter III\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/ust-news-fuer-bilanzbuchhalter-iii-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nLaura Klein\n\n","field_datum_1":"16.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5409","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum_1":"17.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Einf\u00fchrung in die Umweltbesteuerung (Teil 1) ","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/einfuehrung-in-die-umweltbesteuerung-teil-1","langcode":"English","edit_node":""},{"nid":"5546","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Besteuerung kirchlicher K\u00f6rperschaften \u2013 Einf\u00fchrung in die K\u00f6rperschaftsteuer, Kapitalertragsteuer und Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/besteuerung-kirchlicher-koerperschaften-einfuehrung-in-die-koerperschaftsteuer-kapitalertragsteuer-und-umsatzsteuer","field_referent":"\nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"18.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5403","field_event_typ":"KMLZ Akademie","field_eventlinktext":"VAT\u0026#039;s UP 6 | Geballte Umsatzsteuer","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/vat-s-up-6-geballte-umsatzsteuer","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Michael Rust\n\n","field_datum_1":"18.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5490","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Ver\u00e4u\u00dferung von Immobilien im Umsatzsteuerrecht \u2013 Aktuelles aus der Praxis","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/veraeusserung-von-immobilien-im-umsatzsteuerrecht-aktuelles-aus-der-praxis","field_referent":"\nDr. Jochen Tillmanns\n\n","field_datum_1":"21.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5559","field_event_typ":"Weitere Events","field_eventlinktext":"Umsatzsteuer aktuell","field_eventlink":"https:\/\/www.kmlz.de\/sites\/default\/files\/pdf\/KMLZ%20on%20the%20road%202026.pdf","field_referent":"\nDr. Matthias Oldiges\n\n, \nDr. Jochen Tillmanns\n\n, \nDr. Atanas Mateev\n\n","field_datum_1":"21.09.2026\n","field_datum_bis":false,"field_ort":"Central-Hotel Kaiserhof, Ernst-August-Platz 4, 30159 Hannover","field_seminarbeschreibung":"Hannover","field_seminarlink":"https:\/\/www.kmlz.de\/sites\/default\/files\/pdf\/KMLZ%20on%20the%20road%202026.pdf","langcode":"English","edit_node":""},{"nid":"5409","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum_1":"24.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Verpackungssteuergesetz Grundz\u00fcge (Teil 2)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/verpackungssteuergesetz-grundzuege-teil-2","langcode":"English","edit_node":""},{"nid":"5567","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Berichtigung und Selbstanzeigen Dos und Don\u0026#039;ts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/berichtigung-und-selbstanzeigen-dos-und-don-ts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nDr. Kristina Echterfeld, LL.M.\n\n","field_datum_1":"28.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5404","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuermonitor: Das Umsatzsteuer-Update f\u00fcr \u00f6ffentliche Einrichtungen IV\/2026","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuermonitor-das-umsatzsteuer-update-fuer-oeffentliche-einrichtungen-iv-2026","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"28.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5409","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Modul: Environmental Taxes","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-environmental-taxes","field_referent":"\nDr. Atanas Mateev\n\n, \nJasmin Lindner\n\n","field_datum_1":"29.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Einwegkunststofffondsgesetz Grundz\u00fcge (Teil 3)","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/einwegkunststofffondsgesetz-grundzuege-teil-3","langcode":"English","edit_node":""},{"nid":"5557","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Zollrecht - Neues aus Rechtsprechung und Verwaltung","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/zollrecht-neues-aus-rechtsprechung-und-verwaltung","field_referent":"\nDr. Christian Salder\n\n","field_datum_1":"30.09.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5564","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Verrechnungspreise, umsatzsteuerliche Bemessungsgrundlage und Zollwert - Grundlagen","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/verrechnungspreise-umsatzsteuerliche-bemessungsgrundlage-und-zollwert-grundlagen","field_referent":"\nDr. Christian Salder\n\n, \nTobias M\u00f6nch\n\n","field_datum_1":"05.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5547","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Kirchliche T\u00e4tigkeiten auf dem umsatzsteuerlichen Pr\u00fcfstand","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/kirchliche-taetigkeiten-auf-dem-umsatzsteuerlichen-pruefstand","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"06.10.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""},{"nid":"5541","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Steuerbetrug in der Leistungskette (\u00a7 25f UStG) \u2013 Wie Unternehmer ihre Steuervorteile bestm\u00f6glich sch\u00fctzen k\u00f6nnen.","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/steuerbetrug-in-der-leistungskette-25f-ustg-wie-unternehmer-ihre-steuervorteile-bestmoeglich-schuetzen-koennen","field_referent":"\nDr. Thomas Streit, LL.M. 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Akademie","field_eventlinktext":"Modul: Umsatzsteuer im Baugewerbe \/ Bauhandwerk","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/modul-umsatzsteuer-im-baugewerbe-bauhandwerk","field_referent":"\nDr. Atanas Mateev\n\n","field_datum_1":"02.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"Bauleistungen im Ausland","field_seminarlink":"https:\/\/www.kmlz-akademie.de\/modul\/bauleistungen-im-ausland","langcode":"English","edit_node":""},{"nid":"5432","field_event_typ":"KMLZ Akademie","field_eventlinktext":"Umsatzsteuerrechtliche Organschaft bei K\u00f6rperschaften des \u00f6ffentlichen Rechts","field_eventlink":"https:\/\/www.kmlz-akademie.de\/modul\/umsatzsteuerrechtliche-organschaft-bei-koerperschaften-des-oeffentlichen-rechts","field_referent":"\nProfessor Dr. Thomas K\u00fcffner\n\n, \nMatthias Menebr\u00f6cker, LL.M.\n\n","field_datum_1":"14.12.2026\n","field_datum_bis":false,"field_ort":"Online seminar","field_seminarbeschreibung":"","field_seminarlink":"","langcode":"English","edit_node":""}]
Publications
Articles
- Germany - Environmental and Green Taxes Monitor, veröffentlicht am 07.05.2025, aktualisiert am 23.07.2026 auf Plattform IBFD - Tax Research, zusammen mit Dr. Atanas Mateev
- Das neue Vorsteuervergütungsverfahren, DStR 2009, S. 1185, zusammen mit Dr. Stefan Maunz
- Stornorechnungen in der Umsatzsteuer, DB 2009, S. 479, zusammen mit Prof. Dr. Thomas Küffner
- Änderungen des bulgarischen Umsatzsteuergesetzes zum 1.1.2008, IWB 2008, Fach 5 Bulgarien Gr. 2, S. 53, zusammen mit Ronny Langer
Remarks
- Anmerkung zum Urteil des BFH vom 24.06.2025 - VII R 33/22, Keine Pflicht zur Sicherheitsleistung in Steuerhöhe für Eröffnung eines Steueraussetzungsverfahrens, DStRK 2025, S.322, zusammen mit Lena Reimann
- Anmerkung zum EuGH, Urteil vom 16.01.2019 – C-496/17, Erhebung personenbezogener Daten für den Status eines zugelassenen Wirtschaftsbeiteiligten, ZfZ 2019, S. 110
- Anmerkung zu den BFH-Urteilen vom 13.02.2011, VII R 72/10 und v. 13.12.2011, VII R 70/10, ZfZ 2012, S. 222, zusammen mit Dr. Stefan Maunz
