jm-wirtschaftsuniversitat-wien-steuerrecht.csl

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  <info>
    <title>JM Wirtschaftsuniversität Wien – Steuerrecht</title>
    <title-short>JM Wirtschaftsuniversität Wien – Steuerrecht</title-short>
    <id>https://juris-m.github.io/styles/jm-wirtschaftsuniversitat-wien-steuerrecht</id>
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    <link href="https://www.wu.ac.at/fileadmin/wu/d/i/taxlaw/teaching/Zitierregeln_Steuerrecht.pdf" rel="documentation"/>
    <link href="https://learn.wu.ac.at/open/fit4research/steuerrecht" rel="documentation"/>
    <author>
      <name>Georg Mayr-Duffner</name>
      <email>georg.mayr-duffner@wu.ac.at</email>
    </author>
    <category citation-format="note"/>
    <category field="law"/>
    <summary>Zitierregeln der österreichischen (Steuer-)Rechtssprache.</summary>
    <updated>2022-06-07T20:43:26+02:00</updated>
    <rights license="http://creativecommons.org/licenses/by-sa/3.0/">This work is licensed under a Creative Commons Attribution-ShareAlike 3.0 License</rights>
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              <text variable="event-place"/>
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    <group>
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      <text macro="edition"/>
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  <macro name="author-title">
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              <group delimiter=" ">
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                    <!-- article newspaper -->
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            <else>
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            <text macro="container-title-short"/>
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        <group delimiter=" ">
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              <text macro="title-short"/>
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            <else-if type="chapter">
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                    <condition variable="container-title-short recipient" match="none"/>
                  </conditions>
                  <group delimiter=", ">
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                    <text macro="title-short-volume-edition"/>
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                </if>
                <else>
                  <text macro="author-short"/>
                  <text macro="chapter-container-short"/>
                </else>
              </choose>
            </else-if>
            <else>
              <text macro="author-title"/>
            </else>
          </choose>
          <choose>
            <!-- article types already come with page-first if appropriate -->
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                <number variable="page-first"/>
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        <else>
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            <text macro="locator"/>
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        </else>
      </choose>
    </group>
  </macro>

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    <group delimiter=", ">
      <group delimiter=" ">
        <choose>
          <if type="legal_commentary">
            <choose>
              <if variable="editor">
                <text macro="author-short"/>
                <text term="in"/>
              </if>
            </choose>
            <text macro="commentary-container"/>
            <text macro="title-short"/>
          </if>
          <else>
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              <text macro="title-short-volume-edition"/>
              <text macro="chapter-container-short"/>
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            <number variable="page-first"/>
          </else>
        </choose>
        <choose>
          <if variable="page" locator="page">
            <text macro="locator" prefix="(" suffix=")"/>
          </if>
          <else>
            <group reject="comma-safe-numbers-only">
              <text macro="locator"/>
            </group>
          </else>
        </choose>
      </group>
      <choose>
        <if variable="page" match="none">
          <group require="comma-safe-numbers-only">
            <text macro="locator"/>
          </group>
        </if>
      </choose>
    </group>
  </macro>

  <macro name="long-citation">
    <group delimiter=" ">
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        <if type="legislation bill" match="any">
          <group delimiter=", ">
            <text variable="title"/>
            <group delimiter=" ">
              <text variable="container-title"/>
              <number variable="volume"/>
              <group delimiter="/">
                <number variable="number"/>
                <text macro="full-date"/>
              </group>
              <group delimiter=" ">
                <text value="idF"/>
                <text variable="references"/>
              </group>
            </group>
          </group>
        </if>
        <else-if type="legal_commentary">
          <choose>
            <if variable="editor" context="citation" match="all">
              <text macro="author-short"/>
              <text term="in"/>
            </if>
          </choose>
          <text macro="commentary-container"/>
          <choose>
            <if variable="archive" match="none">
              <group delimiter=" " prefix="(" suffix=")">
                <number variable="collection-number"/>
                <text macro="year-date"/>
              </group>
            </if>
          </choose>
          <text macro="title-short"/>
          <text macro="locator"/>
          <choose>
            <if variable="archive">
              <group delimiter=", " prefix="(" suffix=")">
                <number variable="collection-number"/>
                <text macro="online-date"/>
                <group delimiter=" ">
                  <text variable="collection-title" suffix=" in"/>
                  <text variable="archive"/>
                </group>
              </group>
            </if>
          </choose>
        </else-if>
        <else-if type="post post-weblog webpage">
          <group delimiter=", ">
            <text macro="author-short"/>
            <text macro="title"/>
            <group delimiter=" ">
              <text macro="url"/>
              <group delimiter=" " prefix="(" suffix=")">
                <choose>
                  <if variable="issued">
                    <text value="Stand"/>
                    <date variable="issued" form="text"/>
                  </if>
                  <else>
                    <text value="abgefragt"/>
                    <date variable="accessed" form="text"/>
                  </else>
                </choose>
              </group>
            </group>
          </group>
        </else-if>
        <else>
          <group delimiter=", ">
            <text macro="author-short"/>
            <choose>
              <if variable="container-title container-title-short" match="any">
                <text macro="title"/>
                <text macro="container-date-locator"/>
              </if>
              <else>
                <text macro="title-volume-date"/>
              </else>
            </choose>
            <choose>
              <if variable="page" match="none">
                <group require="comma-safe-numbers-only">
                  <text macro="locator"/>
                </group>
              </if>
              <else-if locator="page" match="none">
                <group require="comma-safe-numbers-only">
                  <text macro="locator"/>
                </group>
              </else-if>
            </choose>
          </group>
          <choose>
            <if variable="page" locator="page" match="all">
              <text macro="locator" prefix="(" suffix=")"/>
            </if>
            <else>
              <group reject="comma-safe-numbers-only">
                <text macro="locator"/>
              </group>
            </else>
          </choose>
          <text macro="URL"/>
          <choose>
            <if type="chapter" match="none">
              <text macro="title-short-hereinafter" prefix="[" suffix="]"/>
            </if>
            <else-if variable="container-title-short editor collection-editor container-author" match="none">
              <text macro="title-short-herinafter" prefix="[" suffix="]"/>
            </else-if>
          </choose>
        </else>
      </choose>
    </group>
  </macro>

  <!-- Juris-M scaffolding -->
  <macro name="juris-pretitle">
    <text value=""/>
  </macro>
  <macro name="juris-title">
    <text value=""/>
  </macro>
  <macro name="juris-main">
    <text value=""/>
  </macro>
  <macro name="juris-tail">
    <text value=""/>
  </macro>
  <macro name="juris-pretitle-short">
    <text value=""/>
  </macro>
  <macro name="juris-title-short">
    <text value=""/>
  </macro>
  <macro name="juris-main-short">
    <text value=""/>
  </macro>
  <macro name="juris-tail-short">
    <text value=""/>
  </macro>
  <macro name="juris-locator">
    <text value=""/>
  </macro>

  <macro name="jurism">
    <choose>
      <if context="citation">
        <group delimiter=" ">
          <choose>
            <if position="first" type="legislation regulation bill">
              <!-- long form -->
              <choose>
                <if type="bill">
                  <number variable="locator-extra"/>
                </if>
              </choose>
              <group delimiter=", ">
                <text macro="juris-pretitle"/>
                <choose>
                  <if>
                    <conditions match="any">
                      <condition match="all" variable="title"/>
                      <condition match="all" type="hearing" variable="number"/>
                    </conditions>
                    <choose>
                      <if>
                        <conditions match="any">
                          <condition variable="admin-flag"/>
                          <condition match="all" type="report bill legislation regulation patent" variable="jurisdiction"/>
                        </conditions>
                        <text macro="juris-title"/>
                      </if>
                      <else>
                        <text macro="juris-title" font-style="italic"/>
                      </else>
                    </choose>
                  </if>
                </choose>
                <choose>
                  <if>
                    <conditions match="any">
                      <condition type="legal_case bill"/>
                      <condition match="none" variable="title"/>
                      <condition match="all" type="regulation" variable="title gazette-flag"/>
                      <condition match="all" type="legislation" variable="title gazette-flag"/>
                    </conditions>
                    <text macro="juris-main"/>
                  </if>
                </choose>
                <choose>
                  <if>
                    <conditions>
                      <condition type="legal_case" country="eu.int coe.int"/>
                      <condition variable="commenter page issue" match="none"/>
                    </conditions>
                    <text macro="juris-locator"/>
                  </if>
                  <else>
                    <group require="comma-safe-numbers-only">
                      <text macro="juris-locator"/>
                    </group>
                  </else>
                </choose>
              </group>
              <choose>
                <if variable="locator">
                  <choose>
                    <if locator="section">
                      <group reject="comma-safe-numbers-only">
                        <text macro="juris-locator" label-form="symbol"/>
                      </group>
                    </if>
                    <else>
                      <group reject="comma-safe-numbers-only">
                        <text macro="juris-locator" label-form="short"/>
                      </group>
                    </else>
                  </choose>
                </if>
                <else-if type="legal_case" country="at">
                  <text macro="juris-locator"/>
                </else-if>
              </choose>
              <text macro="juris-tail"/>
            </if>
            <else>
              <!-- short form -->
              <choose>
                <if type="bill">
                  <number variable="locator-extra"/>
                </if>
              </choose>
              <group delimiter=", ">
                <text macro="juris-pretitle"/>
                <choose>
                  <if>
                    <conditions match="any">
                      <condition match="all" variable="title"/>
                      <condition match="all" type="hearing" variable="number"/>
                    </conditions>
                    <choose>
                      <if>
                        <conditions match="any">
                          <condition variable="admin-flag"/>
                          <condition match="all" type="report bill legislation regulation patent" variable="jurisdiction"/>
                        </conditions>
                        <text macro="juris-title-short"/>
                      </if>
                      <else>
                        <text macro="juris-title-short" font-style="italic"/>
                      </else>
                    </choose>
                  </if>
                </choose>
                <choose>
                  <if>
                    <conditions match="any">
                      <condition type="legal_case bill"/>
                      <condition match="none" variable="title"/>
                      <condition match="all" type="regulation" variable="title gazette-flag"/>
                      <condition match="all" type="legislation" variable="title gazette-flag"/>
                    </conditions>
                    <text macro="juris-main"/>
                  </if>
                </choose>
                <choose>
                  <if>
                    <conditions>
                      <condition type="legal_case" country="eu.int coe.int"/>
                      <condition variable="commenter page issue" match="none"/>
                    </conditions>
                    <text macro="juris-locator"/>
                  </if>
                  <else>
                    <group require="comma-safe-numbers-only">
                      <text macro="juris-locator"/>
                    </group>
                  </else>
                </choose>
              </group>
              <choose>
                <if variable="locator">
                  <choose>
                    <if locator="section">
                      <group reject="comma-safe-numbers-only">
                        <text macro="juris-locator" label-form="symbol"/>
                      </group>
                    </if>
                    <else>
                      <group reject="comma-safe-numbers-only">
                        <text macro="juris-locator" label-form="short"/>
                      </group>
                    </else>
                  </choose>
                </if>
                <else-if type="legal_case" country="at">
                  <text macro="juris-locator"/>
                </else-if>
              </choose>
              <text macro="juris-tail-short"/>
            </else>
          </choose>
        </group>
      </if>
      <else>
        <!-- full form -->
        <group delimiter=", ">
          <group delimiter=" ">
            <group delimiter=", ">
              <choose>
                <if type="hearing report legal_case">
                  <text macro="juris-pretitle"/>
                </if>
              </choose>
              <choose>
                <if type="hearing" match="any">
                  <text macro="juris-title" font-style="italic"/>
                </if>
                <else>
                  <text macro="juris-title"/>
                </else>
              </choose>
              <choose>
                <if>
                  <conditions match="all">
                    <condition match="all" type="report"/>
                    <condition match="none" variable="title committee"/>
                  </conditions>
                  <text macro="juris-main" label-form="symbol"/>
                </if>
                <else-if>
                  <conditions match="all">
                    <condition match="all" type="hearing"/>
                    <condition match="none" variable="committee"/>
                  </conditions>
                  <text macro="juris-main" label-form="symbol"/>
                </else-if>
                <else>
                  <text macro="juris-main" label-form="symbol"/>
                </else>
              </choose>
              <group require="comma-safe-numbers-only">
                <text macro="juris-locator" label-form="symbol"/>
              </group>
            </group>
            <choose>
              <if locator="section">
                <group reject="comma-safe-numbers-only">
                  <text macro="juris-locator" label-form="symbol"/>
                </group>
              </if>
              <else-if locator="page" match="none">
                <group reject="comma-safe-numbers-only">
                  <text macro="juris-locator" label-form="short"/>
                </group>
              </else-if>
              <else>
                <text macro="juris-locator"/>
              </else>
            </choose>
            <text macro="juris-tail"/>
          </group>
          <choose>
            <if>
              <conditions match="all">
                <condition type="legal_case" match="any"/>
                <condition match="none" variable="document-name archive container-title"/>
              </conditions>
              <text variable="URL"/>
            </if>
          </choose>
        </group>
      </else>
    </choose>
  </macro>

  <macro name="citation">
    <choose>
      <if position="subsequent" match="any">
        <text macro="short-citation"/>
      </if>
      <else-if position="container-subsequent">
        <text macro="container-subsequent-citation"/>
      </else-if>
      <else>
        <text macro="long-citation"/>
      </else>
    </choose>
  </macro>

  <!-- sort macros -->
  <macro name="type-sort">
    <choose>
      <if type="book">
        <text value="10"/>
      </if>
      <else-if type="legal_commentary">
        <text value="20"/>
      </else-if>
      <else-if type="chapter">
        <text value="30"/>
      </else-if>
      <else-if type="article-journal">
        <text value="40"/>
      </else-if>
      <else-if type="webpage post-weblog post">
        <text value="60"/>
      </else-if>
      <else-if type="legal_case regulation">
        <text value="70"/>
      </else-if>
      <else-if type="legislation bill">
        <text value="80"/>
      </else-if>
      <else>
        <text value="50"/>
      </else>
    </choose>
  </macro>
  <macro name="sort-jurisdiction">
    <choose>
      <if country="eu.int">
        <text value="20"/>
      </if>
      <else-if country="coe.int">
        <text value="21"/>
      </else-if>
      <else-if country="un.int">
        <text value="22"/>
      </else-if>
      <else-if country="at">
        <text value="10"/>
      </else-if>
      <else-if country="de">
        <text value="30"/>
      </else-if>
      <else>
        <text value="50"/>
      </else>
    </choose>
    <text variable="country"/>
  </macro>
  <macro name="sort-courts">
    <choose>
      <if country="at">
        <choose>
          <if court-class="o1 v1 v0" match="any">
            <text value="10"/>
          </if>
          <else-if court-class="o2">
            <text value="20"/>
          </else-if>
          <else-if court-class="o3 v2" match="any">
            <text value="30"/>
          </else-if>
          <else>
            <text value="40"/>
          </else>
        </choose>
      </if>
    </choose> 
  </macro>
  <macro name="type-sort-legal">
    <choose>
      <if type="legal_case">
        <text value="1"/>
        <choose>
          <if country="at">
            <choose>
              <if court-class="v0">
                <text value="10"/>
              </if>
              <else-if court-class="v1">
                <text value="20"/>
              </else-if>
              <else-if court-class="v2f">
                <text value="21"/>
              </else-if>
              <else-if court-class="v2">
                <text value="22"/>
              </else-if>
              <else-if court-class="v3">
                <text value="23"/>
              </else-if>
              <else-if court-class="o1">
                <text value="30"/>
              </else-if>
              <else-if court-class="o2">
                <text value="31"/>
              </else-if>
              <else-if court-class="o3">
                <text value="32"/>
              </else-if>
              <else-if court-class="o4">
                <text value="33"/>
              </else-if>
              <else>
                <text value="40"/>
              </else>
            </choose>
          </if>
          <else-if country="de">
            <choose>
              <if court-class="f1">
                <text value="10"/>
              </if>
              <else>
                <text value="20"/>
              </else>
            </choose>
          </else-if>
        </choose>
        <text variable="jurisdiction"/>
      </if>
      <else-if type="legislation">
        <text value="200"/>
      </else-if>
      <else-if type="regulation bill" match="any">
        <text value="300"/>
      </else-if>
    </choose>
  </macro>
  <macro name="sort-author">
    <choose>
      <if type="legislation legal_case regulation bill hearing" match="none">
        <text macro="author-short"/>
      </if>
    </choose>
  </macro>
  <macro name="sort-title">
    <choose>
      <if type="legislation legal_case regulation bill hearing" match="none">
        <text macro="title"/>
      </if>
    </choose>
  </macro>
  <citation disambiguate-add-givenname="true" givenname-disambiguation-rule="all-names">
    <sort>
      <key macro="sort-jurisdiction"/>
      <key macro="sort-courts"/>
      <key variable="issued" sort="descending"/>
    </sort>
    <layout prefix="" suffix="." delimiter="; ">
      <choose>
        <if>
          <conditions match="all">
            <condition match="any" type="legal_case legislation bill hearing report regulation"/>
            <condition match="all" variable="jurisdiction"/>
          </conditions>
          <text macro="jurism"/>
        </if>
        <else>
          <text macro="citation"/>
        </else>
      </choose>
    </layout>
  </citation>
  <bibliography initialize-with=". " entry-spacing="0" hanging-indent="true" consolidate-containers="legal_commentary">
    <sort>
      <key macro="type-sort"/>
      <key macro="sort-jurisdiction"/>
      <key macro="type-sort-legal"/>
      <key macro="sort-author"/>
      <key macro="sort-title"/>
      <key variable="issued" sort="descending"/>
    </sort>
    <layout suffix=".">
      <choose>
        <if>
          <conditions match="all">
            <condition match="any" type="legal_case legislation bill hearing report regulation"/>
            <condition match="all" variable="jurisdiction"/>
          </conditions>
          <text macro="jurism"/>
        </if>
        <else>
          <text macro="citation"/>
        </else>
      </choose>
    </layout>
  </bibliography>
</style>