“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”. Revista do Tribunal Regional Federal da 3ª Região 29, no. 139 (December 10, 2018): 41–58. Accessed August 13, 2026. https://revista.trf3.jus.br/index.php/rtrf3/article/view/334.