“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), pp. 49–62. Available at: https://revista.trf3.jus.br/index.php/rtrf3/article/view/470 (Accessed: 7 August 2026).