“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”, Rev-TRF3, vol. 26, no. 125, pp. 49–62, Jun. 2015, Accessed: Aug. 08, 2026. Available: https://revista.trf3.jus.br/index.php/rtrf3/article/view/470