“Online Attachment in Tax Enforcement and the Crime of Abuse of Authority (art. 36 of Law No. 13,869 2019)”. Revista do Tribunal Regional Federal da 3ª Região 33, no. 153 (June 10, 2022): 55–72. Accessed August 13, 2026. https://revista.trf3.jus.br/index.php/rtrf3/article/view/155.