“The taxpayer’s right to make mistakes and to repair the damage: revisiting the myth of incompatibility of spontaneous denunciation with cases of non-compliance with instrumental duties” (2018) Revista do Tribunal Regional Federal da 3ª Região, 29(139), pp. 41–58. Available at: https://revista.trf3.jus.br/index.php/rtrf3/article/view/334 (Accessed: 13 August 2026).