The running of the statute of limitations and tax enforcement : in view of the changes made by Law Complementary Law no. 118/2005 in article 174 of the National Tax Code and the of intercurrent prescription. (2015). Revista Do Tribunal Regional Federal Da 3ª Região, 26(125), 49-62. https://revista.trf3.jus.br/index.php/rtrf3/article/view/470