“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, vol. 27, no. 129, pp. 63–68, May 2024, Accessed: Aug. 13, 2026. Available: https://revista.trf3.jus.br/index.php/rtrf3/article/view/442