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. (2024). Revista Do Tribunal Regional Federal Da 3ª Região, 27(129), 63-68. https://revista.trf3.jus.br/index.php/rtrf3/article/view/442