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<fall_liste>
  <fall ID="1">
    <schein_liste>
...
          <fk3101 V="Doe" /> 
          <fk3102 V="Joe" /> 
        .....

my $twig= new XML::Twig(twig_handlers =>    { '/kvdt/datei_liste/datei
+/fall_liste/fall' => \&fall }  

...
    for(@scheine){
        <do various things>
    }