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Tax Declared Unconstitutional After the Tax Execution Has Been Filed: PIS Contribution. Declaration of Unconstitutionality of Decree-Laws No. 2.445 88 E 2.449 88. Issue of Resolution 49 95. Effects “erga Omnes” and ‘ex Tunc’ Effects. Need for a New Launch Within the Decadence Period. Rev-TRF3 2024, 27 (129), 63-68.