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@incollection{UBHD-67437078, author={Kirchhof, Paul}, title={Die kommunale Finanzhoheit}, subtitle={§ 112}, year={1985}, pages={3-28}, language={ger}, isbn={3-540-11033-X and 0-387-11033-X and 978-3-540-11033-0 and 978-0-387-11033-2}, booktitle={Kommunale Finanzen}, }